Maximum superannuation contributions base

A maximum superannuation contribution base is an indexed limit, up to which an employer can contribute 9.5 per cent of an employee’s salary.

If a person’s income for Superannuation Guarantee purposes exceeds this base, the employer makes contributions on the basis of the maximum superannuation contribution base.


Set out below are all SuperGuide articles explaining Maximum superannuation contributions base.

Superannuation rates and thresholds for 2014/2015 year

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Note: This article lists the latest superannuation rates and thresholds for the 2014/2015 year, and for earlier financial years. One of the most searched-for superannuation thresholds is the contributions cap for the latest financial year. For the 2014/2015 year, the general concessional … [Read more...]

Superannuation Guarantee: 10 facts about your SG entitlements

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SUPERGUIDE ALERT: From 1 July 2014, the Superannuation Guarantee rate increases to 9.5% (from the 9.25% that applies for the 2013/2014 year). Based on advanced legislation currently before parliament as at 3 September 2014, the SG rate will remain at 9.5% for 7 years, increasing to 10% from July … [Read more...]

Superannuation Guarantee: What is the maximum SG employers must pay?

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Q: I am earning a salary of $270,000 including super. I am aged 42 and I am planning my super contributions for the 2014/2015 year. I understand a maximum contribution level applies based on a 9.5% SG contribution, before the balance up to $30K limit can be made on a salary sacrifice basis. Can you … [Read more...]

Upper limit on SG contributions (for 2014/2015 and previous years)

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Note: This article explains the maximum superannuation contribution base for the 2014/2015 year, 2013/2014 year and previous years. The maximum superannuation contribution base is used to determine the maximum Superannuation Guarantee (SG) contribution that an employer is required to make under … [Read more...]

What is the maximum contribution allowed for $271,000 salary?

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Q: I am earning a salary of $271,000 including super. I am aged 42 and I understand a maximum contribution level applies based on a 9% SG contribution before the balance up to a $50K limit must be made on a salary sacrifice basis. Can you please confirm what the maximum contribution is allowed to … [Read more...]