**Maximum superannuation contribution base — FY2025-26**

The maximum superannuation contribution base (MSCB) for the 2025-26 financial year is **$65,070 per quarter**.

Working: The MSCB is the earnings cap above which an employer has no obligation to pay the superannuation guarantee (SG) on the excess. For 2025-26 the ATO set this at $65,070 per quarter (equivalent to $260,280 per annum). An employer whose employee earns more than $65,070 in a quarter need only pay SG contributions on that $65,070 cap, not on any earnings above it.

**Controlling authority**

The superannuation guarantee is administered by the **Australian Taxation Office (ATO)**. The ATO is responsible for ensuring employers meet their SG obligations under the *Superannuation Guarantee (Administration) Act 1992* (Cth), collecting the superannuation guarantee charge where employers fail to pay, and setting and publishing the annual MSCB indexation.