Overview
There's a difference between the maximum super contribution base (MSCB) and the concessional contributions cap.
Maximum super contribution base: It's a limit on how much your employer has to pay into your super.
Concessional Contributions cap: The concessional contributions cap is the maximum amount of before-tax contributions you can contribute to your super each year without contributions being subject to extra tax.
Maximum Super Contribution Base (MSCB)
The maximum super contribution base is used to determine the maximum limit on any individual employee's earnings base for each quarter of any financial year. Employers don't have to provide the minimum support for the part of earnings above this limit.
You can cap an Income at the Maximum Super Contribution Base from the Add/Edit Income form. Note that this is enabled by default.
How the MSCB Cap Works
The Maximum Super Contribution Base increases each financial year in line with AWOTE (Average Weekly Ordinary Time Earnings), which is a measure of wage growth.
Currently, AWOTE and Wage Growth share the same value in our system.
We do not provide the ability to edit AWOTE separately.
The default growth rate is 3.7% per annum, but you can adjust the Wage Growth setting if needed.
Viewing in the Financial Breakdown Modal
When viewing the Financial Breakdown modal:
The data displayed is based on Calendar Year figures.
For example, viewing 2026 will show figures that include:
Two quarters from FY26, and
Two quarters from FY27.
This ensures that the cap reflects the correct mix of financial year contributions within the calendar year. (see below)
Example
The most your employer must currently add to your super is 12% of $62,500 each quarter.
Let's say you earn $70,000 every 3 months in 2025–26.
The maximum super contribution base is lower than your salary.
The rules mean that your employer pays the SG rate on only $62,500 of your salary every quarter. Even though you've earned more.
Concessional contributions cap
Concessional contributions include:
employer contributions (including contributions made under a salary sacrifice arrangement)
personal contributions claimed as a tax deduction.
Financial Year | Concessional contribution cap |
2024–25 | $30,000 |
2023–24 | $27,500 |
2022–23 | $27,500 |
2021–22 | $27,500 |
2020–21 | $25,000 |
2019–20 | $25,000 |
2018–19 | $25,000 |
2017–18 | $25,000 |
