Current base
$270,830 for 2026-27. Payday Super made the base an annual limit on the qualifying earnings each employer pays from 1 July 2026; an employee with two employers has a separate base with each. The ATO derives it as the concessional contributions cap multiplied by 100, divided by the charge percentage, rounded down to the nearest $10. At 12% that caps compulsory super guarantee for one employee at $32,499.60 for the year.
| Income year | Maximum contribution base (annual) |
|---|---|
| 2026-27 | $270,830 |
Quarterly bases to 30 June 2026
For quarters ending on or before 30 June 2026 the base was a quarterly earnings amount and applied to ordinary time earnings. The ATO publishes the base and the super guarantee it implies at that year’s percentage.
| Income year | Base per quarter | Maximum SG per quarter |
|---|---|---|
| 2025-26 | $62,500 | $7,500.00 |
| 2024-25 | $65,070 | $7,483.05 |
| 2023-24 | $62,270 | $6,849.70 |
| 2022-23 | $60,220 | $6,323.10 |
| 2021-22 | $58,920 | $5,892.00 |
The base is indexed to average weekly ordinary time earnings. Earlier years are on the ATO page and are not listed here because they were not read from it.
Download the table as CSV. Cite as Duguid, R. (2026). Maximum super contribution base by year [Data set]. https://duguid.com.au/rates/maximum-contribution-base/. Verify against current ATO guidance before relying on a figure.
Common questions
What is the maximum super contribution base for 2026-27?
$270,830 of qualifying earnings for the year, counted separately by each employer. An employer does not have to pay super guarantee on the earnings it pays above that.
Is the base annual or quarterly?
Annual from 1 July 2026, when Payday Super started, and applied per employer. For quarters up to 30 June 2026 it was a quarterly amount, $62,500 for each quarter of 2025-26.
How is the base worked out?
Concessional contributions cap, multiplied by 100, divided by the super guarantee charge percentage, rounded down to the nearest $10. That is the ATO’s published formula.
What is the most super guarantee an employer must pay for one employee in 2026-27?
12% of $270,830, which is $32,499.60 for the year, before any salary sacrifice or additional contributions the employer chooses to make.
General reference only, not tax, legal or financial advice. Figures here reflect the sources named above as at the verification date. Check current ATO guidance or the legislation before relying on a figure.
Maintained by Ryan Duguid as part of his open source Australian computational accounting tools. He is a Provisional CA ANZ Member. CA ANZ has not endorsed this site or its tools. Source and contact.