Maximum superannuation contribution base for 2025-26: $62,500 per quarter.

Working: The maximum super contribution base (MSCB) is indexed annually to Average Weekly Ordinary Time Earnings (AWOTE) and rounded down to the nearest multiple of $10. For the 2025-26 financial year, the ATO-set MSCB is $62,500 per quarter (equivalent to $250,000 for the full year). An employer is not required to provide superannuation guarantee (SG) support on an employee's ordinary time earnings above this quarterly cap - i.e. SG is only compulsory on the first $62,500 of quarterly ordinary time earnings.

Controlling authority: The Australian Taxation Office (ATO), administering the Superannuation Guarantee (Administration) Act 1992 (Cth).