Maximum super contribution base explained
Date-sensitive guide to the maximum contribution base, when it matters, and why SuperSure keeps it editable.
As of 18 Apr 2026. Source: ATO SG rates and thresholds
Why the base is editable
The maximum contribution base is a rule-sensitive threshold, so SuperSure exposes it as an editable assumption instead of hardcoding it into calculation logic. That makes the tool safer to use across changing periods and special payroll reviews.
Employers can adjust the figure when a reviewed source changes without waiting for code to be rewritten.
When it affects the estimate
For many everyday payroll scenarios the cap will not bind, but higher earnings cases can change materially once the base matters. The assumption summary panel shows the active value so users can see exactly what the worksheet used.
Always compare the value against the linked authority source if you are reviewing a new period or correcting a historical quarter.
Try the worksheet next
Use the calculator to test your assumptions, then compare the result against current authority guidance before acting.