{
  "api_version": "2.0",
  "url": "https://retirementwealth.com.au/api/v2/figures/sg_max_contribution_base.json",
  "schema": "https://retirementwealth.com.au/api/v2/schema/api.json#/$defs/figure_file",
  "docs": "https://retirementwealth.com.au/data/",
  "publisher": "retirementwealth.com.au",
  "scope": "Retirement Wealth provides selected factual information about Australian retirement rules and rates. It does not provide personal or general financial product advice or recommend financial products. Summaries may not cover every condition or exception. Check the linked official sources and obtain advice appropriate to your circumstances before making financial decisions.",
  "figure": {
    "id": "sg_max_contribution_base",
    "former_ids": [],
    "label": "Super guarantee maximum contribution base",
    "category": "super",
    "category_label": "Super basics",
    "concept": "super.guarantee.max_contribution_base",
    "kind": "cap",
    "dimensions": {},
    "value": 270830,
    "display_value": "$270,830 a year",
    "unit": {
      "code": "AUD_per_year",
      "plain": "Australian dollars per year",
      "quantity": "money",
      "currency": "AUD",
      "per": "year",
      "per_amount": null,
      "ratio_divisor": null
    },
    "ratio": null,
    "effective_from": "2026-07-01",
    "effective_from_basis": "value",
    "validity": {
      "from": "2026-07-01",
      "to": null,
      "basis": "value",
      "status": "in_force"
    },
    "applies_by": null,
    "resets": "1_july",
    "review_dates": [
      "07-01"
    ],
    "source": {
      "title": "Super guarantee",
      "publisher": "ATO",
      "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee",
      "type": "primary"
    },
    "verification": {
      "status": "verified_primary",
      "checked_on": "2026-10-11"
    },
    "notes": "The most of an employee's earnings in a financial year on which an employer must pay super guarantee. The ATO says it is worked out from the concessional contributions cap and the super guarantee rate, rounded down to a multiple of 10 dollars. Before 1 July 2026 the maximum contribution base was a quarterly amount.",
    "conditions": [],
    "exceptions": [],
    "caveats": [],
    "legal_basis": [],
    "derivation": {
      "expression": {
        "round_down_to": [
          {
            "/": [
              {
                "var": "concessional_cap"
              },
              {
                "/": [
                  {
                    "var": "sg_rate"
                  },
                  100
                ]
              }
            ]
          },
          10
        ]
      },
      "inputs": {
        "concessional_cap": "concessional_cap",
        "sg_rate": "sg_rate"
      },
      "basis": "stated",
      "valid_from": "2026-07-01",
      "description": "The concessional contributions cap divided by the super guarantee rate, rounded down to a multiple of $10."
    },
    "related": {
      "same_concept": [],
      "inputs": [
        "concessional_cap",
        "sg_rate"
      ],
      "used_by": []
    },
    "upcoming": [],
    "first_published": {
      "release": 10,
      "recorded_at": "2026-10-11T09:51:15Z"
    },
    "last_changed": {
      "release": 12,
      "recorded_at": "2026-10-13T08:24:56Z"
    },
    "cite_as": "Super guarantee maximum contribution base: $270,830 a year, applies from 1 July 2026. Official source: ATO, Super guarantee (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super/sg-max-contribution-base/",
    "links": {
      "self": "https://retirementwealth.com.au/api/v2/figures/sg_max_contribution_base.json",
      "page": "https://retirementwealth.com.au/rules/super/sg-max-contribution-base/",
      "current_value": "https://retirementwealth.com.au/api/v2/figures/sg_max_contribution_base/2026-07-01.json"
    },
    "timeline": [
      {
        "value": 270830,
        "display_value": "$270,830 a year",
        "ratio": null,
        "effective_from": "2026-07-01",
        "effective_to": null,
        "basis": "value",
        "status": "in_force",
        "source": {
          "title": "Super guarantee",
          "publisher": "ATO",
          "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee",
          "type": "primary"
        },
        "verification": {
          "status": "verified_primary",
          "checked_on": "2026-10-11"
        },
        "notes": null,
        "url": "https://retirementwealth.com.au/api/v2/figures/sg_max_contribution_base/2026-07-01.json"
      }
    ]
  }
}