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   Super Guide

For the 2013/2014 year, the concessional contributions caps for over-60s has jumped to $35,000, while the concessional cap for everyone else remains at $25,000.

Superannuation Guarantee: 10 facts about your SG entitlements   Super Guide

If you work as an employee, and you satisfy certain minimum requirements, your employer must pay Superannuation Guarantee (SG) contributions on your behalf, to a super fund.

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

Can you please confirm what the maximum SG contribution is allowed to be for the 2014/2015 year, based on $270,000?

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

This article explains the maximum superannuation contribution base for the 2014/2015 year, 2013/2014 year and previous years.

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

Q: I’ve just turned 59, and I’m thinking of retiring before I turn 60. I would like to know whether I would have to pay tax on my superannuation.