{"id":3223,"date":"2026-09-16T17:48:52","date_gmt":"2026-09-16T05:48:52","guid":{"rendered":"https:\/\/www.workstem.com\/au\/blog\/auto-draft\/"},"modified":"2026-09-17T18:36:18","modified_gmt":"2026-09-17T06:36:18","slug":"payday-super-maximum-contribution-base-annual-mcb-explained","status":"publish","type":"post","link":"https:\/\/www.workstem.com\/au\/blog\/payday-super-maximum-contribution-base-annual-mcb-explained\/","title":{"rendered":"Payday Super Maximum Contribution Base: Annual MCB Explained"},"content":{"rendered":"<div class='post-index' id='post-index'><a href='###' id='post-index-close'><i class='fa fa-list'><\/i><\/a>\r\n\t\t\t\t<h3 class='post-index-title'>Table of content<\/h3>\r\n\t\t\t\t<div class='post-index-inner' id='post-index-inner'>\r\n\t\t\t\t<ol class='post-index-list'><li class=\"post-index-item\" data-tt=\"title-idx-0\" ><a href=\"###\"title=\"Read More:\">Read More:<\/a><\/li><\/ol>\r\n\t\t\t<\/div><\/div>\r\n\t\t\t<script>\r\n\t\t\t$(function(){\r\n\t\t\t\tvar contIdxHeight = $('#post-index-inner').height()+20;\r\n\t\t\t\t$('#post-index-inner').css('height',contIdxHeight+'px');\r\n\t\t\t\t$('#post-index-close').on('click',function(){\r\n\t\t\t\t\tif($('#post-index-inner').height()>20) {\r\n\t\t\t\t\t\t$('#post-index-inner').css('height',0);\r\n\t\t\t\t\t\t$('#post-index-inner').css('padding-top',0);\r\n\t\t\t\t\t} else {\r\n\t\t\t\t\t\t$('#post-index-inner').css('height',contIdxHeight+'px');\r\n\t\t\t\t\t\t$('#post-index-inner').css('padding-top','20px');\r\n\t\t\t\t\t}\r\n\t\t\t\t});\r\n\t\t\t\t$('.post-index-item').on('click',function(){\r\n\t\t\t\t\tvar tt=$(this).data('tt');\r\n\t\t\t\t\tscrollPosition(document.getElementById(tt));\r\n\t\t\t\t});\r\n\t\t\t});\t\r\n\t\t\t<\/script><div class='post-content-full'><p><span style=\"font-weight: 400\"><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/au\/product\/payday-super\/\">Payday Super<\/a><\/span> changed more than the timing of superannuation payments.<\/span><\/p>\n<p><span style=\"font-weight: 400\">From 1 July 2026, the <\/span><b>maximum contribution base (MCB)<\/b><span style=\"font-weight: 400\"> for Super Guarantee purposes moved from a quarterly limit to an <\/span><b>annual limit<\/b><span style=\"font-weight: 400\">.<\/span><\/p>\n<p><span style=\"font-weight: 400\">For the 2026\u201327 financial year, the maximum contribution base is <\/span><b>$270,830<\/b><span style=\"font-weight: 400\">. At the 12% SG rate, this produces a maximum compulsory SG amount of approximately <\/span><b>$32,500<\/b><span style=\"font-weight: 400\"> for the year.<\/span><\/p>\n<p><span style=\"font-weight: 400\">That change matters most for employers with:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">high-income employees<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">executives<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">sales teams receiving commissions<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">employees receiving substantial bonuses<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">employees with variable earnings<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">employees whose earnings fluctuate significantly during the year<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">The key issue is that employers can no longer think about the maximum contribution base as a simple quarterly ceiling.<\/span><\/p>\n<h2><b>What is the maximum contribution base?<\/b><\/h2>\n<p><span style=\"font-weight: 400\">The maximum contribution base is the maximum amount of an employee&#8217;s earnings on which an employer is required to pay compulsory Super Guarantee contributions.<\/span><\/p>\n<p><span style=\"font-weight: 400\">For 2026\u201327:<\/span><\/p>\n<p><b>Annual maximum contribution base = $270,830<\/b><\/p>\n<p><span style=\"font-weight: 400\">With the SG rate at 12%, the maximum compulsory SG amount based on that annual base is approximately:<\/span><\/p>\n<p><b>$270,830 \u00d7 12% = $32,499.60<\/b><\/p>\n<p><span style=\"font-weight: 400\">The annual structure applies from 1 July 2026 alongside Payday Super.<\/span><\/p>\n<h2><b>What changed from the previous system?<\/b><\/h2>\n<p><span style=\"font-weight: 400\">Before Payday Super, the maximum contribution base was calculated on a quarterly basis. <\/span><span style=\"font-weight: 400\">For 2025\u201326, the maximum contribution base was $62,500 per quarter.<\/span><\/p>\n<p><span style=\"font-weight: 400\">From 1 July 2026, the limit became an annual figure of $270,830. <\/span><span style=\"font-weight: 400\">This difference is important because employers can no longer simply apply a quarterly maximum to every pay period.<\/span><\/p>\n<p><span style=\"font-weight: 400\">The annual MCB needs to be considered across the employee&#8217;s financial-year earnings.<\/span><\/p>\n<h2><b>Why the annual MCB matters under Payday Super?<\/b><\/h2>\n<p><span style=\"font-weight: 400\">Payday Super moves SG calculations closer to each individual pay event.<\/span><\/p>\n<p><span style=\"font-weight: 400\">That creates a practical requirement for payroll systems:<\/span><\/p>\n<p><b>The system needs to know where the employee is against the annual MCB.<\/b><\/p>\n<p><span style=\"font-weight: 400\">Consider an employee whose qualifying earnings are:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">July: $20,000<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">August: $20,000<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">September: $25,000<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">October: $30,000<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">November: $35,000<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">December: $40,000<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">The employer cannot independently assess each payday as though it were an isolated calculation.<\/span><\/p>\n<p><span style=\"font-weight: 400\">The payroll system needs to track the employee&#8217;s financial-year-to-date qualifying earnings and determine how much of the annual MCB remains.<\/span><\/p>\n<h2><b>High earners are not the only employees affected<\/b><\/h2>\n<p><span style=\"font-weight: 400\">It would be easy to assume the annual MCB only matters for executives.<\/span><\/p>\n<p><span style=\"font-weight: 400\">That is too narrow.<\/span><\/p>\n<p><span style=\"font-weight: 400\">Employees with variable remuneration can also move towards the MCB unexpectedly.<\/span><\/p>\n<p><span style=\"font-weight: 400\">For example:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">sales employees with large commissions<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">senior employees receiving bonuses<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">professionals with performance incentives<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">employees with substantial allowances that form part of qualifying earnings<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">contractors who are employees for SG purposes<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">employees with significant variable earnings<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">A worker may not look like a high earner at the beginning of the financial year but cross the annual threshold later.<\/span><\/p>\n<h2><b>The Payday Super complication: qualifying earnings (QE)\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400\">Another reason employers need to review their MCB process is the introduction of <\/span><b>qualifying earnings (QE)<\/b><span style=\"font-weight: 400\">.<\/span><\/p>\n<p><span style=\"font-weight: 400\">From 1 July 2026, SG under Payday Super is calculated using qualifying earnings rather than simply relying on the previous OTE terminology.<\/span><\/p>\n<p><span style=\"font-weight: 400\">The ATO describes qualifying earnings as including OTE plus specified additional types of earnings, remuneration and payments.<\/span><\/p>\n<p><span style=\"font-weight: 400\">This means payroll systems need to correctly classify payment types before calculating SG.<\/span><\/p>\n<p><span style=\"font-weight: 400\">That is especially important for employees with variable remuneration.<\/span><\/p>\n<p><span style=\"font-weight: 400\">The question to ask is:<\/span><\/p>\n<p><b>&#8220;How much qualifying earnings has this employee accumulated for SG purposes?&#8221;<\/b><\/p>\n<h2><b>Variable pay can make the MCB harder to manage<\/b><\/h2>\n<p><span style=\"font-weight: 400\">Consider a sales employee who receives:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">base salary<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">monthly commission<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">quarterly performance bonuses<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">annual bonus<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">Their earnings pattern may look like this:<\/span><\/p>\n<p><b>Base salary \u2192 commission \u2192 commission \u2192 large bonus \u2192 commission \u2192 annual bonus<\/b><\/p>\n<p><span style=\"font-weight: 400\">The employee may cross the annual MCB during a high-variable-pay period.<\/span><\/p>\n<p><span style=\"font-weight: 400\">The payroll system then needs to identify:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">qualifying earnings for the current payday<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">year-to-date qualifying earnings<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">the remaining amount under the annual MCB<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">the SG payable on the relevant qualifying earnings<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">whether the employee has reached the annual MCB<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400\">This is a payroll calculation problem, not something that should be left to an annual manual reconciliation.<\/span><\/p>\n<h2><b>Example: employee reaches the MCB during a pay period<\/b><\/h2>\n<p><span style=\"font-weight: 400\">Assume an employee has accumulated:<\/span><\/p>\n<p><b>$265,000<\/b><span style=\"font-weight: 400\"> of qualifying earnings during 2026\u201327.<\/span><\/p>\n<p><span style=\"font-weight: 400\">Their next payday includes:<\/span><\/p>\n<p><b>$15,000<\/b><span style=\"font-weight: 400\"> of qualifying earnings.<\/span><\/p>\n<p><span style=\"font-weight: 400\">The employee does not have $15,000 of remaining MCB.<\/span><\/p>\n<p><span style=\"font-weight: 400\">They have:<\/span><\/p>\n<p><b>$270,830 \u2212 $265,000 = $5,830<\/b><\/p>\n<p><span style=\"font-weight: 400\">of remaining annual MCB.<\/span><\/p>\n<p><span style=\"font-weight: 400\">The payroll calculation therefore needs to account for the remaining MCB rather than simply applying 12% to the full $15,000.<\/span><\/p>\n<p><span style=\"font-weight: 400\">This is exactly the type of edge case that becomes more difficult when employers rely on spreadsheets or manually maintained year-to-date calculations.<\/span><\/p>\n<h2><b>What happens after the employee reaches the annual MCB?<\/b><\/h2>\n<p><span style=\"font-weight: 400\">Once an employee&#8217;s qualifying earnings reach the annual maximum contribution base, the employer is not required to continue paying compulsory SG on qualifying earnings above the limit for that financial year.<\/span><\/p>\n<p><span style=\"font-weight: 400\">For 2026\u201327, that means compulsory SG is capped based on the $270,830 annual MCB.<\/span><\/p>\n<p><span style=\"font-weight: 400\">However, employers should distinguish between:<\/span><\/p>\n<p><b>minimum compulsory SG obligations and <\/b><b>any additional superannuation obligations under employment contracts, awards, enterprise agreements or other arrangements.<\/b><\/p>\n<p><span style=\"font-weight: 400\">The MCB does not automatically mean an employer can stop all employer super contributions in every circumstance.<\/span><\/p>\n<h2><b>Why annual MCB creates a payroll-system requirement<\/b><\/h2>\n<p><span style=\"font-weight: 400\">A manual spreadsheet might be able to track the MCB for a small number of high earners.<\/span><\/p>\n<p><span style=\"font-weight: 400\">The problem becomes harder when the business has:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">hundreds of employees<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">multiple pay frequencies<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">commissions<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">bonuses<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">back pay<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">out-of-cycle payments<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">employee transfers<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">changes in remuneration<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">multiple payroll entities<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">The system needs to maintain a consistent financial-year-to-date calculation.<\/span><\/p>\n<p><span style=\"font-weight: 400\">That means the payroll system should be able to distinguish between:<\/span><\/p>\n<p><b>current-pay earnings <\/b><span style=\"font-weight: 400\">and <\/span><b>year-to-date qualifying earnings.<\/b><\/p>\n<h2><b>What employers should check in their payroll system<\/b><\/h2>\n<p><span style=\"font-weight: 400\">Ask your payroll provider how it handles:<\/span><\/p>\n<ul>\n<li><b>Annual MCB tracking<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">Does the system track the employee&#8217;s MCB across the financial year?<\/span><\/p>\n<ul>\n<li><b>Partial MCB usage<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">Can it calculate SG when only part of the employee&#8217;s current qualifying earnings falls below the remaining MCB?<\/span><\/p>\n<ul>\n<li><b>Variable pay<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">Does it correctly classify commissions, bonuses and other payments for QE purposes?<\/span><\/p>\n<ul>\n<li><b>Multiple pay runs<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">Can the system correctly handle employees who receive more than one qualifying earnings payment?<\/span><\/p>\n<ul>\n<li><b>Employee changes<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">What happens when an employee changes payroll entities or payroll systems during the financial year?<\/span><\/p>\n<ul>\n<li><b>Year-end reset<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">Does the MCB automatically reset at the beginning of the new financial year?<\/span><\/p>\n<p><span style=\"font-weight: 400\">These are more useful questions than simply asking whether a payroll system is &#8220;Payday Super compliant&#8221;.<\/span><\/p>\n<h2><b>Workstem automates Payday Super calculations across every pay run<\/b><\/h2>\n<p><span style=\"font-weight: 400\">Managing high earners and variable pay becomes more complicated when payroll needs to calculate super on qualifying earnings while tracking employee earnings across the financial year.<\/span><\/p>\n<p><span style=\"font-weight: 400\">Workstem automates SG calculations based on qualifying earnings and handles super contributions within each pay run, with reporting that gives payroll teams visibility into QE and SG amounts.<\/span><\/p>\n<p><b>Spend less time rebuilding super calculations in spreadsheets and more time managing payroll with confidence.<\/b><\/p>\n<p><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/au\/product\/payday-super\/\"><span style=\"font-weight: 400\">[Explore Workstem Payday Super \u2192]<\/span><\/a><\/span><\/p>\n<h2><b>Frequently asked questions\u00a0<\/b><\/h2>\n<p><strong>Q1: What is the maximum contribution base for 2026\u201327?<\/strong><b><br \/>\n<\/b><span style=\"font-weight: 400\">A1: The annual maximum contribution base is <\/span><b>$270,830<\/b><span style=\"font-weight: 400\"> for the 2026\u201327 financial year.<\/span><\/p>\n<p><strong>Q2: What is the maximum SG amount based on the 2026\u201327 MCB?<\/strong><b><br \/>\n<\/b><span style=\"font-weight: 400\">A2: At a 12% SG rate, the maximum compulsory SG amount based on the annual MCB is approximately <\/span><b>$32,499.60<\/b><span style=\"font-weight: 400\">.<\/span><\/p>\n<p><strong>Q3: Is the maximum contribution base still quarterly?<\/strong><b><br \/>\n<\/b><span style=\"font-weight: 400\">A3: No. From 1 July 2026, the maximum contribution base changed from a quarterly limit to an annual limit.<\/span><\/p>\n<p><strong>Q4: Does the annual MCB matter for employees with variable pay?<\/strong><b><br \/>\n<\/b><span style=\"font-weight: 400\">A4: Yes. Employees receiving commissions, bonuses or other variable earnings can approach or reach the annual MCB during the financial year, making year-to-date tracking important.<\/span><\/p>\n<p><strong>Q5: Does reaching the MCB mean an employer can stop all super contributions?<\/strong><b><br \/>\n<\/b><span style=\"font-weight: 400\">A5: Not necessarily. The MCB limits compulsory SG obligations, but employers should separately consider contractual, award, enterprise agreement and other obligations.<\/span><\/p>\n<h2 id=\"title-idx-0\" class=\"icon-anchor\">Read More:<\/h2>\n<h3>More Payday Super related articles<\/h3>\n<p><span style=\"color: #3366ff\"><em><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/au\/blog\/payday-super-australia-2026-real-time-superannuation-payment-guide\/\">Payday Super Australia 2026: Real-Time Superannuation Payment Guide<\/a><\/em><\/span><\/p>\n<p><span style=\"color: #3366ff\"><em><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/au\/blog\/how-pay-day-super-affects-your-business\/\" target=\"_blank\" rel=\"noopener\">How Payday Super Affects Your Business<\/a><\/em><\/span><\/p>\n<p class=\"page-title\"><span style=\"color: #3366ff\"><em><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/au\/blog\/payday-super-cash-flow-management-avoiding-business-disruption\/\">Payday Super Cash Flow Management: Avoiding Business Disruption<\/a><\/em><\/span><\/p>\n<p class=\"page-title\"><span style=\"color: #3366ff\"><em><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/au\/blog\/what-actually-breaks-payday-super-7-operational-failure-points\/\">What Actually Breaks Payday Super: 7 Operational Failure Points<\/a><\/em><\/span><\/p>\n<header class=\"entry-header\">\n<p class=\"page-title\"><span style=\"color: #3366ff\"><em><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/au\/blog\/mvr-explained-for-employers-what-happens-before-super-is-sent\/\">MVR Explained for Employers: What Happens Before Super Is Sent<\/a><\/em><\/span><\/p>\n<\/header>\n<h3>Other Superannuation related articles<\/h3>\n<p class=\"page-title\"><span style=\"color: #3366ff\"><em><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/au\/blog\/superannuation-guarantee-2026-12-rate-complete-guide\/\">Superannuation Guarantee 2026: 12% Rate Complete Guide<\/a><\/em><\/span><\/p>\n<p><span style=\"color: #3366ff\"><em><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/au\/blog\/casual-employment-and-superannuation-what-you-need-to-know\/\" target=\"_blank\" rel=\"noopener\">Casual Employment and Superannuation: What You Need to Know<\/a><\/em><\/span><\/p>\n<p><span style=\"color: #3366ff\"><em><a style=\"color: #3366ff\" href=\"https:\/\/www.workstem.com\/au\/blog\/superannuation-guide\/\" target=\"_blank\" rel=\"noopener\">Guide To Superannuation<\/a><\/em><\/span><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Table of content Read More: Payday Super changed more than the timing of superannuation payments. From 1 July 2026, the maximum contribution base (MCB) for Super Guarantee purposes moved from a quarterly limit to an annual limit. For the 2026\u201327 financial year, the maximum contribution base is $270,830. At the 12% SG rate, this produces&#8230;<\/p>\n","protected":false},"author":16,"featured_media":3234,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[57,46],"class_list":["post-3223","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-payday-super","tag-payroll"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Payday Super Maximum Contribution Base: Annual MCB Explained - Workstem Australia<\/title>\n<meta name=\"description\" content=\"Learn how the annual maximum contribution base works under Payday Super, including the 2026\u201327 MCB, high earners, variable pay, YTD tracking.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.workstem.com\/au\/blog\/payday-super-maximum-contribution-base-annual-mcb-explained\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Payday Super Maximum Contribution Base: Annual MCB Explained - Workstem Australia\" \/>\n<meta property=\"og:description\" content=\"Learn how the annual maximum contribution base works under Payday Super, including the 2026\u201327 MCB, high earners, variable pay, YTD tracking.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.workstem.com\/au\/blog\/payday-super-maximum-contribution-base-annual-mcb-explained\/\" \/>\n<meta property=\"og:site_name\" content=\"Workstem Australia\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-16T05:48:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-17T06:36:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.workstem.com\/au\/wp-content\/uploads\/sites\/7\/2026\/09\/cover-11-payday-super-mcb.avif\" \/>\n\t<meta property=\"og:image:width\" content=\"1050\" \/>\n\t<meta property=\"og:image:height\" content=\"490\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Brandon\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Brandon\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/blog\\\/payday-super-maximum-contribution-base-annual-mcb-explained\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/blog\\\/payday-super-maximum-contribution-base-annual-mcb-explained\\\/\"},\"author\":{\"name\":\"Brandon\",\"@id\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/#\\\/schema\\\/person\\\/5a64ac285d53290c84d0a3a52429d56e\"},\"headline\":\"Payday Super Maximum Contribution Base: Annual MCB Explained\",\"datePublished\":\"2026-09-16T05:48:52+00:00\",\"dateModified\":\"2026-09-17T06:36:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/blog\\\/payday-super-maximum-contribution-base-annual-mcb-explained\\\/\"},\"wordCount\":1305,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/blog\\\/payday-super-maximum-contribution-base-annual-mcb-explained\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/wp-content\\\/uploads\\\/sites\\\/7\\\/2026\\\/09\\\/cover-11-payday-super-mcb.avif\",\"keywords\":[\"Payday Super\",\"Payroll\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.workstem.com\\\/au\\\/blog\\\/payday-super-maximum-contribution-base-annual-mcb-explained\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/blog\\\/payday-super-maximum-contribution-base-annual-mcb-explained\\\/\",\"url\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/blog\\\/payday-super-maximum-contribution-base-annual-mcb-explained\\\/\",\"name\":\"Payday Super Maximum Contribution Base: Annual MCB Explained - Workstem Australia\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/blog\\\/payday-super-maximum-contribution-base-annual-mcb-explained\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/blog\\\/payday-super-maximum-contribution-base-annual-mcb-explained\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/wp-content\\\/uploads\\\/sites\\\/7\\\/2026\\\/09\\\/cover-11-payday-super-mcb.avif\",\"datePublished\":\"2026-09-16T05:48:52+00:00\",\"dateModified\":\"2026-09-17T06:36:18+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/#\\\/schema\\\/person\\\/5a64ac285d53290c84d0a3a52429d56e\"},\"description\":\"Learn how the annual maximum contribution base works under Payday Super, including the 2026\u201327 MCB, high earners, variable pay, YTD tracking.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/blog\\\/payday-super-maximum-contribution-base-annual-mcb-explained\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.workstem.com\\\/au\\\/blog\\\/payday-super-maximum-contribution-base-annual-mcb-explained\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/blog\\\/payday-super-maximum-contribution-base-annual-mcb-explained\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/wp-content\\\/uploads\\\/sites\\\/7\\\/2026\\\/09\\\/cover-11-payday-super-mcb.avif\",\"contentUrl\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/wp-content\\\/uploads\\\/sites\\\/7\\\/2026\\\/09\\\/cover-11-payday-super-mcb.avif\",\"width\":1050,\"height\":490,\"caption\":\"Learn how the annual maximum contribution base works under Payday Super, including the 2026\u201327 MCB, high earners, variable pay, YTD tracking.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/blog\\\/payday-super-maximum-contribution-base-annual-mcb-explained\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Payday Super Maximum Contribution Base: Annual MCB Explained\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/#website\",\"url\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/\",\"name\":\"Workstem Australia\",\"description\":\"Human Resources Management HRM System Australia\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.workstem.com\\\/au\\\/#\\\/schema\\\/person\\\/5a64ac285d53290c84d0a3a52429d56e\",\"name\":\"Brandon\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Payday Super Maximum Contribution Base: Annual MCB Explained - Workstem Australia","description":"Learn how the annual maximum contribution base works under Payday Super, including the 2026\u201327 MCB, high earners, variable pay, YTD tracking.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.workstem.com\/au\/blog\/payday-super-maximum-contribution-base-annual-mcb-explained\/","og_locale":"en_US","og_type":"article","og_title":"Payday Super Maximum Contribution Base: Annual MCB Explained - Workstem Australia","og_description":"Learn how the annual maximum contribution base works under Payday Super, including the 2026\u201327 MCB, high earners, variable pay, YTD tracking.","og_url":"https:\/\/www.workstem.com\/au\/blog\/payday-super-maximum-contribution-base-annual-mcb-explained\/","og_site_name":"Workstem Australia","article_published_time":"2026-09-16T05:48:52+00:00","article_modified_time":"2026-09-17T06:36:18+00:00","og_image":[{"width":1050,"height":490,"url":"https:\/\/www.workstem.com\/au\/wp-content\/uploads\/sites\/7\/2026\/09\/cover-11-payday-super-mcb.avif","type":"image\/png"}],"author":"Brandon","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Brandon","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.workstem.com\/au\/blog\/payday-super-maximum-contribution-base-annual-mcb-explained\/#article","isPartOf":{"@id":"https:\/\/www.workstem.com\/au\/blog\/payday-super-maximum-contribution-base-annual-mcb-explained\/"},"author":{"name":"Brandon","@id":"https:\/\/www.workstem.com\/au\/#\/schema\/person\/5a64ac285d53290c84d0a3a52429d56e"},"headline":"Payday Super Maximum Contribution Base: Annual MCB Explained","datePublished":"2026-09-16T05:48:52+00:00","dateModified":"2026-09-17T06:36:18+00:00","mainEntityOfPage":{"@id":"https:\/\/www.workstem.com\/au\/blog\/payday-super-maximum-contribution-base-annual-mcb-explained\/"},"wordCount":1305,"commentCount":0,"image":{"@id":"https:\/\/www.workstem.com\/au\/blog\/payday-super-maximum-contribution-base-annual-mcb-explained\/#primaryimage"},"thumbnailUrl":"https:\/\/www.workstem.com\/au\/wp-content\/uploads\/sites\/7\/2026\/09\/cover-11-payday-super-mcb.avif","keywords":["Payday Super","Payroll"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.workstem.com\/au\/blog\/payday-super-maximum-contribution-base-annual-mcb-explained\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.workstem.com\/au\/blog\/payday-super-maximum-contribution-base-annual-mcb-explained\/","url":"https:\/\/www.workstem.com\/au\/blog\/payday-super-maximum-contribution-base-annual-mcb-explained\/","name":"Payday Super Maximum Contribution Base: Annual MCB Explained - Workstem Australia","isPartOf":{"@id":"https:\/\/www.workstem.com\/au\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.workstem.com\/au\/blog\/payday-super-maximum-contribution-base-annual-mcb-explained\/#primaryimage"},"image":{"@id":"https:\/\/www.workstem.com\/au\/blog\/payday-super-maximum-contribution-base-annual-mcb-explained\/#primaryimage"},"thumbnailUrl":"https:\/\/www.workstem.com\/au\/wp-content\/uploads\/sites\/7\/2026\/09\/cover-11-payday-super-mcb.avif","datePublished":"2026-09-16T05:48:52+00:00","dateModified":"2026-09-17T06:36:18+00:00","author":{"@id":"https:\/\/www.workstem.com\/au\/#\/schema\/person\/5a64ac285d53290c84d0a3a52429d56e"},"description":"Learn how the annual maximum contribution base works under Payday Super, including the 2026\u201327 MCB, high earners, variable pay, YTD tracking.","breadcrumb":{"@id":"https:\/\/www.workstem.com\/au\/blog\/payday-super-maximum-contribution-base-annual-mcb-explained\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.workstem.com\/au\/blog\/payday-super-maximum-contribution-base-annual-mcb-explained\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.workstem.com\/au\/blog\/payday-super-maximum-contribution-base-annual-mcb-explained\/#primaryimage","url":"https:\/\/www.workstem.com\/au\/wp-content\/uploads\/sites\/7\/2026\/09\/cover-11-payday-super-mcb.avif","contentUrl":"https:\/\/www.workstem.com\/au\/wp-content\/uploads\/sites\/7\/2026\/09\/cover-11-payday-super-mcb.avif","width":1050,"height":490,"caption":"Learn how the annual maximum contribution base works under Payday Super, including the 2026\u201327 MCB, high earners, variable pay, YTD tracking."},{"@type":"BreadcrumbList","@id":"https:\/\/www.workstem.com\/au\/blog\/payday-super-maximum-contribution-base-annual-mcb-explained\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.workstem.com\/au\/"},{"@type":"ListItem","position":2,"name":"Payday Super Maximum Contribution Base: Annual MCB Explained"}]},{"@type":"WebSite","@id":"https:\/\/www.workstem.com\/au\/#website","url":"https:\/\/www.workstem.com\/au\/","name":"Workstem Australia","description":"Human Resources Management HRM System Australia","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.workstem.com\/au\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.workstem.com\/au\/#\/schema\/person\/5a64ac285d53290c84d0a3a52429d56e","name":"Brandon"}]}},"_links":{"self":[{"href":"https:\/\/www.workstem.com\/au\/wp-json\/wp\/v2\/posts\/3223","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.workstem.com\/au\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.workstem.com\/au\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.workstem.com\/au\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.workstem.com\/au\/wp-json\/wp\/v2\/comments?post=3223"}],"version-history":[{"count":4,"href":"https:\/\/www.workstem.com\/au\/wp-json\/wp\/v2\/posts\/3223\/revisions"}],"predecessor-version":[{"id":3241,"href":"https:\/\/www.workstem.com\/au\/wp-json\/wp\/v2\/posts\/3223\/revisions\/3241"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.workstem.com\/au\/wp-json\/wp\/v2\/media\/3234"}],"wp:attachment":[{"href":"https:\/\/www.workstem.com\/au\/wp-json\/wp\/v2\/media?parent=3223"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.workstem.com\/au\/wp-json\/wp\/v2\/categories?post=3223"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.workstem.com\/au\/wp-json\/wp\/v2\/tags?post=3223"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}