
Superannuation maximum contribution base and concessional cap: what employers need to know in 2026–27
Three super figures change each year and you’d be surprised how often they get mixed up. The maximum contribution base, the concessional contributions cap, and the non-concessional contributions cap sound like variations on the same thing. They’re not, and only one of them is your problem as an employer. The maximum contribution base is an employer obligation. It caps the


