Maximum Super Contribution Base (MSCB)

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KylieATO · Answer

There is no cap to SG percentage contributions an employer can make. Section 19 of the SGAA prescribes the minimum SG percentage that must be paid by the employers to satisfy their SG obligations. There is no limitation on paying more than the minimum. 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 do not have to provide the minimum support for the part of earnings above this limit. Please note that contribution caps apply to contributions made to super in a financial year. If you contribute more than these caps, you may have to pay extra tax.

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