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Home / How super works / Super contributions / What is the maximum super contribution base for 2020/21?

What is the maximum super contribution base for 2020/21?

September 1, 2020 by Janine Mace Leave a Comment

Reading time: 1 minute

Under the super rules, employers 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 amount is called the maximum super contribution base (MSCB) and it’s indexed to average weekly ordinary time earnings (AWOTE), so it changes every financial year.

What is the MSCB for 2020/21?

The current SG contribution rate is 9.5% of your earnings up to the maximum super contribution base for 2020/21. If you earn above the 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.

The MSCB for 2020/21 is $57,090 per quarter, ($228,360 per year) which equals a maximum SG contribution of $5,423.55 per quarter ($57,090 x 9.5%).


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The MSCB amounts for previous years are listed in the table below:

Maximum super contributions base (MSCB) for 2020/21 and previous years

Income yearIncome per quarterMaximum SG contribution per quarter
(SG contribution rate x quarterly income)
2020/21$57,090$5,423.55
2019/20$55,270$5,250.65
2018/19$54,030$5,132.85
2017/18$52,760$5,012.20
2016/17$51,620$4,903.90
2015/16$50,810$4,826.95
2014/15$49,430$4,695.85
2013/14$48,040$4,443.70
2012/13$45,750$4,117.50
2011/12$43,820$3,943.80
2010/11$42,220$3,799.80
2009/10$40,170$3,615.30
2008/09$38,180$3,436.20

Source: ATO

The MSCB is a quarterly income figure, so it aligns with the requirement for your employer to make SG contributions into your super account on a quarterly basis.

For high income earners with an irregular income, this requirement may mean you may miss out on some SG. If your income is over the MSCB in a particular quarter due to overtime or a bonus, the amount of SG your employer is required to pay is capped, so you don’t receive an SG contribution on the full amount.

For example, if you earned $69,000 and $58,000 in two quarters in the current financial year (2020/21), the maximum SG payable by your employer in both quarters is capped at $5,423.55, despite the different income you received in each quarter.

Learn more about employer super responsibilities in the following SuperGuide articles:

Quiz: Employer super responsibilities

December 1, 2020

Employee or contractor for super purposes? How to tell the difference

November 13, 2020

How to create an effective salary sacrifice arrangement with your employees

November 13, 2020

Employee super contributions for the self-employed and micro businesses

November 13, 2020

Checklist for employers: 7 tips to help you master your super responsibilities

November 13, 2020

Employer’s guide to Superannuation Guarantee (SG) contributions: Which employees are eligible?

November 13, 2020

Choosing a default fund for your employees

November 13, 2020

Calculating your employees’ SG contributions? The rules to help get it right

November 13, 2020

Learn more about the superannuation guarantee (SG) in the following SuperGuide articles:

Retirement Income Review finds 9.5% super is enough

November 23, 2020

Employer’s guide to Superannuation Guarantee (SG) contributions: Which employees are eligible?

November 13, 2020

Calculating your employees’ SG contributions? The rules to help get it right

November 13, 2020

What to do if your employer doesn’t pay your super

September 18, 2020

Your simple guide to Superannuation Guarantee (SG) contributions

September 1, 2020

Does the ATO do enough on unpaid super?

June 12, 2019

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All information on SuperGuide is general in nature only and does not take into account your personal objectives, financial situation or needs.

You should consider whether any information on SuperGuide is appropriate to you before acting on it.

If SuperGuide refers to a financial product you should obtain the relevant product disclosure statement (PDS) or seek personal financial advice before making any investment decisions.

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