What is the maximum super contribution base?

Under the super rules, your employer 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 cap on the amount of an employee’s income on which their employer must make SG contributions.

This annual cap amount is called the maximum super contribution base (MSCB).

What is the MSCB for 2026-27?

The SG contribution rate is 12% of your earnings up to the maximum super contribution base for the financial year. If you earn above this limit, your employer is not required to make SG contributions for the part of your earnings above it.

The MSCB does not apply to other mandated contributions, such as super contributions you are paid under an industrial award or enterprise agreement. Your employer may also choose to pay additional super contributions for you above what is required under the superannuation guarantee and any other mandated amounts.

The MSCB for 2026–27 is $270,830 for the year, which equals a maximum SG contribution by your employer of $32,499.60. This means the maximum SG contribution is roughly equal to the concessional contribution cap of $32,500 for the year, ensuring you won’t exceed the cap from your employer’s SG contributions alone.

As the concessional cap rises in future years, the MSCB will also be increased to ensure the maximum SG contribution is equal to the concessional cap.

Your employer is required to pay 12% of your qualifying earnings as SG until their total contribution for the financial year reaches the limit. They can then stop making SG contributions for you until the following financial year.

In past years, the MSCB was applied quarterly, to align with the quarterly due dates for SG contributions. Now that SG must be paid shortly after each payday, the MSCB has changed to an annual figure.

Maximum super contributions base (MSCB) for previous years