2024 Maximum Super Contribution Base. Employers are only required to pay superannuation guarantee up to a quarterly threshold (maximum contribution base). Individuals who have a total super balance at 30 june 2024 below $500,000 will have a concessional contribution cap of up to $135,000 in 2024/25.
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. Those limits reflect an increase of $500.
