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Administrator Guide
Last Updated: 2026-06-12
Set Up Default Maximum Contribution Base (MCB) Rules (AUS)

Set Up Default Maximum Contribution Base (MCB) Rules (AUS)

Security:
Set Up: Payroll (Superannuation) - AUS
.
Workday requires you to have a default Maximum Contribution Base (MCB) rule, to define what will happen when a worker's earnings exceed the MCB amount.
Workday uses the default MCB rule if there aren't any active superannuation configuration periods. Workday also uses the default MCB rule if you don't specify a rule in the active Superannuation Configuration Period.
The MCB rule is only effective with percent-based plans. You need to manage Amount-based plans manually, but they do contribute towards the MCB Year to Date amount.
  1. Access the
    Maintain AUS Superannuation Configuration
     task.
  2. Select the
    Update Superannuation Default Configuration
     option.
  3. Select an option from the
    Exceeds MCB Rule
     field. The options available are:
    Option Description
    Pay Excess to Taxable Income
    You pay any amount that exceeds the cap as taxable income to the worker.
    Cap Payments at MCB
    You don't pay any amount over the cap to the worker.
    Ignore MCB
    You continue paying into the worker's superannuation fund, even if they’ve reached the cap.
You can use superannuation configuration periods to apply different MCB rules for specific periods of time, or for groups of workers.