Author: KaraATO(Community Support)Community Support 5 May 2026
Hi @Lay,
Just adding to what @payroll_Deanne has already shared about the maximum contribution base (MCB). After 1 July 2026, once an employee earns more qualifying earnings than the MCB, the employer doesn’t need to make further SG contributions for the rest of that financial year. However, they need to confirm any additional obligations under industrial super.
When an employee reaches the MCB their QE amount reported in STP is capped at the MCB, with any additional amounts under industrial super continue to be reported as Super Liability.
When you’re deciding if you can stop paying the minimum SG contributions for that year under the SG rules, what really matters is checking whether your employee’s qualifying earnings go over the MCB – the rate you pay above the 12% of qualifying earnings, or the fact that you might pay super on things that aren’t QE is not relevant to working this out.
If you'd like specific guidance on allowances in addition to what payroll_Deanne has provided you can reach out to our tailored technical assistance team.
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