Maximum contribution base¶

Definition. The maximum contribution base is an upper limit on the earnings an employer must pay compulsory super guarantee on; once earnings pass it, super is no longer compulsory for that period.

In plain English¶

The ATO sets a ceiling on the earnings that count for compulsory super. Once an employee's earnings reach that ceiling, the employer does not have to keep paying super guarantee above it. From 1 July 2026 this limit applies on an annual basis.

Related lessons¶

• Maximum contribution base

General information only — not tax, super or financial advice.