One our PAYG contractor reached to us requesting the calculate the super confessional cap on quarter basis (i.e 7500/- per quarter) and by end of the quarter process the super back to salary as he is earning more that 7500/- in a quarter. Usually we do this process after employees reached to the annual amount which is $30,000/-. Can you please help me as an employer legislatively can we process the super revert to salary on quarter basis ?
Thanks
I've heard back from our super experts.
Once a contribution has been made to a super fund it can't be returned. The only exception is in cases where the fund could not legally accept the contribution.
The legislation doesn't require an employer to pay Superannuation Guarantee (SG) amounts over the Maximum super contribution base.
The Maximum super contribution base for the 2025-26 income year is $7,500 per quarter as you correctly identified. As such, going forward, any amounts in excess of the quarterly cap are not required to be paid as SG.
Have a read here regarding the maximum super contribution base amounts.
If eligible, the employee may be able to make use of carry-forward of un-used concessional contributions cap provisions.
As with all concessional contributions, appropriate care must be exercised by the employee to avoid triggering excess concessional contributions.
Hi @Gayani_0816,
I'm reaching out to our subject matter experts for this one. I'll be back with a response as soon as I can.
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