ATO Maximum Super Contribution Base 2026-27: $270,830 Per Year

About the maximum super contribution base (MSCB) is the maximum amount of earnings on which your employer must pay the Superannuation Guarantee (SG). For 2026-27, the MSCB is $270,830 per year — from 1 July 2026, under payday super, the cap is annual rather than quarterly. If you earn more than $270,830 in a year, your employer is only required to pay the 12% SG on the first $270,830 — not on the excess.

For example, if you earn $300,000 in a year, your employer must pay 12% on $270,830 = $32,499.60, not 12% on $300,000. The MSCB is indexed each year by Average Weekly Ordinary Time Earnings (AWOTE) and rounded down to the nearest multiple of $10.

The 2025-26 MSCB was $62,500 per quarter — the final year of the quarterly basis (more on this below).

About the MSCB primarily affects high-income earners. If your annual salary is below $270,830, your super is calculated on your full earnings and the cap doesn't affect you. If your annual salary exceeds $270,830, your employer's SG obligation is capped.

The short answer? On a $300,000 salary, your employer pays 12% on $270,830 = $32,499.60, not 12% on $300,000 = $36,000 — a difference of $3,500.40 per year. Note: many employers voluntarily pay super on the full salary as part of the employment package, even though they aren't legally required to above the MSCB.

Check your contract to see if your employer pays super on your full salary or only up to the MSCB. The MSCB applies per employer — if you have two jobs, each employer applies the cap separately to their own payments.

So, the MSCB has increased over time: 2022-23: $60,220/quarter. 2023-24: $62,270/quarter. 2024-25: $62,270/quarter (unchanged).

2025-26: $62,500/quarter. From 1 July 2026, with payday super, the base became annual — for 2026-27 it is $270,830 per year. The ATO publishes the updated MSCB each year, usually around February, based on AWOTE data from the Australian Bureau of Statistics.

The short answer? The MSCB doesn't apply to salary sacrifice contributions — you can salary sacrifice up to the concessional contributions cap ($32,500 for 2026-27) regardless of your income level. It also doesn't affect voluntary employer contributions above the SG rate.

Step 1: Take your annual salary. Step 2: Compare your earnings to the MSCB ($270,830 for 2026-27 — annual under payday super). Step 3: Your employer pays 12% on the lesser of your annual earnings or $270,830.

Example: Annual salary of $300,000.

MSCB: $270,830. Annual SG: 12% x $270,830 = $32,499.60. Without the MSCB, your super would be $36,000 — so the cap reduces your employer's contribution by $3,500.40.

If you want to maximise your super, you can make personal deductible contributions or salary sacrifice to reach the $32,500 concessional cap, and make non-concessional contributions up to $130,000 per year.