Superannuation Guarantee will remain at 9.5% Maximum Superannuation Contributions Base for 2016/17 is $51,620 per quarter / $206,420 per year – this is indexed annually.  For any earnings above this limit, employers do not have to pay SG Contributions. Concessional Contributions Cap – remains the same at <48 $30,000 and >49 $35,000 The Temporary Budget … Continue reading Legislative Changes that affect Payroll – 2016/17