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

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.

Sections within Super guarantee

Last Modified: Wednesday, 27 February 2013