Maximum Superannuation Contribution Base Explained (Taxation)

Aimee Slatter

Dec 03, 2024

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🎯 Maximum Superannuation Contribution Base determines the maximum limit on any Payee's earnings base for each quarter of any financial year. Payers do not have to provide the minimum support for the part of earnings above this limit.

When the Maximum Contribution Base Rule is selected for a Payee, Employer SG is only calculated up to the Income Per Quarter Amount.

We have implemented this calculation by working out the Employer SG amount applicable on the Income Per Quarter Threshold, which, for FYE 30 June 2025, is $65,070.00 per quarter. This equates to $7,843.05 in Employer SG, calculated at 11.50% per How much super to pay.

When a Pay Run is processed, the Employer SG Value above determines whether Employer SG should be calculated in this pay run.

For example, if Steve Smith earned $ 7,000.00 in Employer SG up until 1 September 2024, he can only earn a further $ 843.05 in Employer SG before it ceases calculating.

To apply this calculation to Payees, please Change the Superannuation Guarantee (SG) Rules for a specific Payee.