Super guarantee maximum contribution base

$270,830a year

Applies from 1 July 2026
Source: ATO
Last verified 11 October 2026

Value: $270,830 a year
Unit: Australian dollars per year
Applies from: 1 July 2026
Reset cycle: The official figure is reviewed on 1 July each year.
Official source: ATO: Super guarantee
Last verified: 11 October 2026, against the official source.

About this figure

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.

Related figures

How it is worked out

The concessional contributions cap divided by the super guarantee rate, rounded down to a multiple of $10. The notes above describe this calculation.

Change history

No earlier value has been recorded for this figure.

This figure as JSON

{
  "id": "sg_max_contribution_base",
  "value": 270830,
  "unit": "AUD_per_year",
  "effective_from": "2026-07-01",
  "effective_from_basis": "value",
  "resets": "1_july",
  "source": {
    "publisher": "ATO",
    "title": "Super guarantee"
  },
  "verification": {
    "status": "verified_primary",
    "checked_on": "2026-10-11"
  }
}

Also in /api/figures.json. Full record: /api/v2/figures/sg_max_contribution_base.json