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What is the maximum super contribution base?

Janine Mace

Under the super rules, your employer must make regular Superannuation Guarantee (SG) contributions to your super fund as part of your agreed remuneration package.

But for high-income earners, it’s important to know that each year the government sets a quarterly cap on the amount of an employee’s income on which their employer must make SG contributions.

This quarterly cap amount is called the maximum super contribution base (MSCB).

What is the MSCB for 2025-26?

The SG contribution rate is 12% of your earnings up to the maximum super contribution base for the 2025-26 financial year. If you earn above this limit in a particular quarter, your employer is not required to make SG contributions for the part of your earnings over this limit.

The quarterly MSCB does not apply to other mandated contributions, such as super contributions you are paid under an industrial award or enterprise agreement. Your employer may also choose to pay additional super contributions for you above what is required under the superannuation guarantee and any other mandated amounts.

The MSCB for 2025-26 is $62,500 per quarter ($250,000 per year if you are paid the same amount every quarter), which equals a maximum SG contribution by your employer of $7,500 per quarter ($62,500 x 12%). This means the maximum SG contribution is equal to the concessional contribution cap of $30,000 for the year.

Until 2024-25 the MSCB was indexed each financial year. If indexation was applied for 2025-26, the higher MSCB would have resulted in compulsory annual concessional contributions above the annual concessional cap. To avoid this, the MSCB was reduced for 2025-26. In future, the MSCB will continue to be calculated to result in maximum SG equal to the concessional cap amount for the year.

Maximum super contributions base (MSCB) for 2025–26 and previous years

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About the author

Janine Mace
Janine has over 25 years’ experience writing about superannuation, including a decade as Managing Editor of the ASFA’s highly respected industry magazine, SuperFunds. She has worked with a range of super funds and leading institutional investment managers. Her work has appeared in the Australian Financial Review personal finance section and she has been a regular contributor to Money Management and Financial Planning magazines.
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Responses

  1. Maggie Avatar
    Maggie

    Question: If an employee earns more than $60,220K per quarter in 2022-2023, their super is capped at earnings of $60,220K per quarter.
    If however yearly earnings are less than the average of $60,220K per quarter, is there a catch up?

    1. SuperGuide Avatar
      SuperGuide

      Hi Maggie – Thank you for your question, and sorry for the delay in responding.

      The article refers to the fact that the maximum super contribution base applies quarterly to align with the requirements for your employer to make super guarantee contributions into your super account on a quarterly basis. As per the example in that article, the income earned in a particular quarter matters which could be different to another quarter. However, we suggest you consult your employer or a financial adviser to understand your specific situation.

      Best wishes
      The SuperGuide team

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