Key superannuation rates and thresholds

Maximum super contribution base

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. You do not have to provide the minimum support for the part of earnings above this limit.

Income year	Per quarter
2013-14 (proposed amounts - see the note below)	$48,040
2012-13	$45,750
2011-12	$43,820
2010-11	$42,220
2009-10	$40,170
2008-09	$38,180
2007-08	$36,470
2006-07	$35,240
2005-06	$33,720
2004-05	$32,180
2003-04	$30,560
2002-03	$29,220
2001-02	$27,510
2000-01	$26,300
1999-2000	$25,240
1998-99	$24,480
1997-98	$23,630
1996-97	$22,590
1995-96	$21,720
1994-95	$20,780
1993-94	$20,160
1992-93	$20,000

In accordance with section 9 of the Superannuation Guarantee (Administration) Act 1992, the maximum super contributions base is indexed in line with AWOTE each income year. The new indexed amount is generally available each May.

Note The government has announced changes that, if passed by parliament, will change the way these amounts are indexed. The amounts for 2013-14 in the table above are subject to these changes becoming law. We will publish updated guidance if these announced changes become law.

Sections within Super guarantee

• The super guarantee charge percentage (%)
• Maximum super contribution base