The Australian Taxation Office (ATO) has published updated guidance on the maximum contributions base (MCB) for paying super (superannuation) guarantee contributions. Once an employee earns more than the maximum contribution base, the employer does not need to pay super guarantee. The main update is an increase in the MCB from AUD 250,000 to AUD 270,830 from 1 July 2026, based on an increase in the basic concessional contributions cap from AUD 30,000 to AUD 32,500. A new example is also adde…