Australian employers must pay compulsory superannuation on employee earnings up to a maximum earnings threshold, known as the maximum super contribution base (MSCB). During the Wage Costs pay batch stage, FastTrack360 calculates whether a payee's superable earnings exceed the MSCB and, if so, limits the superannuation accrual to the remaining amount below the threshold.
What's changed
Previously, FastTrack360 applied the MSCB on a quarterly basis. During the Wage Costs stage, the system calculated the payee's quarter-to-date superannuable earnings based on the pay batch payment date and compared those earnings against the quarterly threshold to determine the superannuation accrual.
For pay batches with a payment date of 1 July 2026 or later, FastTrack360 will apply the MSCB on an annual basis instead. During the Wage Costs stage, the system calculates the payee's financial year-to-date superannuable earnings based on the pay batch payment date and compares those earnings against the annual threshold to determine the superannuation accrual. The financial year is determined by the pay batch payment date.
For pay batches with a payment date before 1 July 2026, the system continues to apply the MSCB on a quarterly basis.
Benefits
This enhancement ensures that FastTrack360 complies with Australian legislative changes taking effect as of 1 July 2026, which require compulsory employer superannuation contributions to be capped based on a year-to-date MSCB amount rather than a quarterly cap.
Configuration
The MSCB is configured as part of the superannuation eligibility rules.
To access the eligibility rules:
Click Payroll, then click Maintenance.
Click Superannuation, then click Eligibility Rules.
To configure an MSCB value to be applied on an annual basis from the start of the 2027 financial year:
End date of the current eligibility rules' validity period is 30/06/2026.
Add a new eligibility rule with a validity period of 01/07/2027.
📌 Note: On the Eligibility Rules screen, the pre-existing Pay Code Group and Maximum Quarterly Earnings Threshold fields have been relabelled Qualifying Earnings Pay Code Group and Maximum Contribution Base.
For the financial year beginning 1 July 2026, the pay code group selected in the Qualifying Earnings Pay Code Group should include all qualifying earnings (QE) pay codes. QE is inclusive of all pay elements that constitute ordinary time earnings, including all commission payments.
For more information about QE, see What payments are qualifying earnings (Australian Taxation Office).
Before you add the new superannuation eligibility rules for the period beginning 01/07/2027, make sure you have updated the pay code group to include all QE pay elements as of 01/07/2027.
The MSCB for the tax year 2026-27 is $270,830.
For more information about configuring the superannuation eligibility rules, see How to Add a Set of Superannuation Guarantee Eligibility Rules.