The maximum super contribution base is the upper limit of an employee's earnings for each financial year on which you need to pay super guarantee. Once an employee's qualifying earnings reach this limit in a financial year, you do not have to pay super guarantee on any further earnings for the rest of that year. The ATO sets the amount each year. See the ATO's maximum contribution base page.
From 1 July 2026, Payday Super applies and the maximum contribution base is annual. For 2026-27 it is $270,830. For earnings paid up to 30 June 2026, the quarterly rules apply. For 2025-26 the quarterly base is $62,500.
You can set the maximum contribution base for employees by following these steps:
- Open the employee file that you wish to set the maximum contribution base for
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Open the pay run defaults for that employee
- At the bottom of the pay run defaults section, set the maximum contribution base for the financial year. Use $270,830 for 2026-27, or $62,500 per quarter for earnings paid up to 30 June 2026.
- Click Save.
N.B. For employees who are on a pay rate template, you will need to set the maximum contribution base from within the Template rather than in the employee's pay run defaults.
What happens when an employee reaches the maximum contribution base?
When the maximum contribution base has been reached, super will stop being accrued for that employee for the rest of the financial year. Super resumes from the first payday of the next financial year. You can see in the pay run when the base has been reached, as an icon will be displayed next to the employee's super value. The base does not affect any extra super required under an award or enterprise agreement.
Can I disable the maximum contribution base?
No. However, if you do not wish for the contribution base to be applied, you can set a contribution base for the employee that is higher than their expected earnings for the financial year, so the base will never be reached. You can do this by selecting the "override" option and changing the value.