The maximum super contribution base (MSCB) sets a limit on the earnings that qualify for Superannuation Guarantee (SG) contributions. From 1 July, 2026 Payday Super comes into effect and the SG rate is 12% of your qualifying earnings (QE), a new term that brings together ordinary time earnings (OTE) and other payments.
The key difference now is that the maximum amount of contributions payable by an employer is calculated annually instead of each quarter. Therefore, if the maximum contribution base is reached in a financial year, an employer can stop paying super guarantee contributions for the employee for that year.
What is the maximum super contribution base for 2026-27?
For 2026-27, the MSCB is $270,830, therefore, if an employer pays an employee over this amount, the employer can stop making SG contributions when they have contributed $32,500 in the year (based on concessional contributions cap of $32,500 for the 2026–27 year).
For earlier maximum super contribution bases, visit the ATO’s super guarantee page.
The MSCB is set by the ATO based on the concessional contributions cap, which is indexed each year, and so the MSCB changes each year.
For more information, visit the ATO website page on the Maximum super contributions base.
What does it mean for variable income workers?
As the MSCB is now assessed annually, those who earn an income that changes over the course of a year should pay extra attention to see if their earnings go over the limit.
The fact that the maximum contribution is now calculated on an annual basis should ultimately help variable income workers, as it minimises the possibility of moving in and out of receiving SG, and will be calculated on the total qualifying earnings over the year.
Who could be affected by the maximum super contribution base?
If your income goes over the MSCB, 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 an income that falls under the annual cap, 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 $32,500 in the 2026-27 financial year (unless the carry-forward contributions apply). Exceeding contributions caps means you’ll need to pay extra tax.
If you’re a Rest member, you can use the Rest App to keep track of your super contributions on the go.
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