Maximum super contribution base

The maximum super contribution base (MSCB) sets a limit on the quarterly earnings that qualify for Superannuation Guarantee (SG) contributions.

Put simply, if you earn more than this limit in a quarter*, your employer doesn’t have to pay you SG contributions for any amounts earned above the limit. 

*Quarters are three-month periods in each financial year – Jul-Sep, Oct-Dec, Jan-Mar and Apr-Jun. 

The MSCB is indexed annually according to average weekly ordinary time earnings (AWOTE). This means it is adjusted every year to reflect changes in average incomes. The MSCB is generally available on the ATO website around February or March each year. Visit the ATO website for the latest quarterly caps and information on the MSCB.

Note that the income that’s assessed for MSCB is ordinary time earnings. For more information on ordinary time earnings, visit the ATO website.

For workers with variable income, this can lead to receiving inconsistent amounts in SG contributions. They might find their SG contributions are capped in one quarter (if their income reached or was over the MSCB), while receiving the full amount in the next quarter (if their income was below the MSCB). This could make financial planning a tough job for them. Those planning their retirement may find it harder to understand what their super could look like in the long term.

Also, some variable income workers might miss out on the benefits of higher employer contributions if they get a pay rise, as their SG contributions would be capped if their income goes over the MSCB.

Who could be affected by the maximum super contribution base?

The MSCB may impact you if any of your income is:

• above the quarterly caps;
• based on commission;
• from contract work (if eligible for SG contributions);
• seasonal; or
• made up of bonuses.

If your income goes over the MSCB for 2025-26, your employer is still required to make SG contributions of at least 12% of your income for that amount up to the MSCB.

On the flip side, if you earn a stable income that falls under the quarterly caps, chances are you don’t need to worry about MSCB.

Can an employer pay super for income above the maximum contribution base?

Yes, an employer can choose to make super contributions even if your income exceeds the MSCB.

While the MSCB limits what an employer is required to contribute, it doesn't prevent them from contributing extra if they choose to. If your employer chooses to do so, you should keep an eye out on whether you go over the concessional contributions cap, which is $30,000 in the 2025-26 financial year (unless the carry-forward contributions apply). Exceeding contributions caps means you’ll need to pay extra tax.