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What is the Maximum Super Contribution Base?

Author Dylan Wong@Microkeeper
Category Superannuation
Last Modified 27/08/2024

Did you know if an Employee earns over a certain amount per Quarter, you don't have to pay the Superannuation Guarantee on the earnings above that figure? 

This is the Maximum Super Contribution Base

In Microkeeper, the Maximum Super Contribution Base is calculated based on the number of payments to be made in the Fiscal Quarter. The number of payments may change depending on the quarter as well. 

So suppose there's 12 weekly payments to be made in a Quarter. 

We then divide the $65.070 by 12, and if an employee earns over this, no super is paid over that earnings threshold. 

$65,070 / 12 = $5422.5. 

11.5% of $5422.5 is $623.5875.
The maximum Superannuation Guarantee to be paid per week would end up being $623.58 

This however, could be less in the second quarter, if there are more payments made.
(A quarter with 13 weeks would be paid out as $575.62 a week instead) 

This feature can be configured in the Global - Super Settings.

Navigate to Menu > Settings > General > Global > Super Settings - Maximum Super. Select either:

  • Pay employee super above base
  • Pay employees super up to base