Taxation Administration Act 1953 - Pay as you go withholding - Taxation Administration Act Withholding Schedules 2015
Sch 8– Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components
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Schedule 8 – Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components
The coefficients in this schedule should be used together with the Statement of formulas for calculating amounts to be withheld (NAT 1004)
For payments made from 1 July 2015 to 30 June 2016
This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA.
Using this schedule
You should use this schedule if you develop your own payroll software package. Formulas and coefficients are used for calculating weekly withholding amounts for employees who have a:
■ Higher Education Loan Program (HELP) debt
■ Trade Support Loan (TSL) debt or
■ Financial Supplement (FS) debt.
Our calculator can help you work out the correct amount of tax to withhold from payments to most employees. To access the calculator, refer to Tax withheld calculator.
Calculating fortnightly, monthly or quarterly withholding amounts
First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay:
■ fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents
■ monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents
■ quarterly – divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents.
Then calculate fortnightly, monthly or quarterly withholding amounts as follows:
■ fortnightly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two
■ monthly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar
■ quarterly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13.
■ answered yes to the question ‘Do you have a Higher Education Loan Program (HELP) or Trade Support Loan (TSL) debt?’
■ not completed a Medicare levy variation declaration (NAT 0929) claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income.
■ claimed the tax-free threshold or is a foreign resident with earnings of one of the following:
– $1,040 or more if paid weekly
– $2,080 or more if paid fortnightly
– $4,506.67 or more if paid monthly
– $13,520 or more if paid quarterly.
If employee has not claimed the tax-free threshold, the HELP/TSL component is calculated on earnings of:
■ $690 or more if paid weekly
■ $1,380 or more if paid fortnightly
■ $2,990 or more if paid monthly
■ $8,970 or more if paid quarterly.
You must withhold the HELP/TSL component from all your employee's earnings, including taxable allowances, bonuses and commissions.
Employee has claimed the tax-free threshold and has weekly earnings of $1,055.84.
HELP/TSL component = $1,055.99 × 4% = $42.00 rounded to the nearest dollar.
Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78.
Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 divided by two, ignoring cents and adding 99 cents).
Weekly HELP/TSL component = $1,177.99 × 4.5% = $53.00 rounded to the nearest dollar.
Fortnightly HELP/TSL component = $106.00 ($53.00 × 2).
Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45.
Weekly equivalent of $5,488.45 = $1,266.99
($5,488.45 × 3/13, ignoring cents and adding 99 cents).
Weekly HELP/TSL component = $1,266.99 × 4.5% = $57.00 rounded to the nearest dollar.
Monthly HELP/TSL component = $247.00 ($57.00 × 13/3, rounded to the nearest dollar).
■ answered yes to the question ‘Do you have a Financial Supplement debt?’
■ not applied for an exemption or reduction of the Medicare levy on a Medicare levy variation declaration (NAT 0929), due to low family income
■ claimed the tax-free threshold or is a foreign resident with earnings of one of the following:
– $1,040 or more if paid weekly
– $2,080 or more if paid fortnightly
– $4,506.67 or more if paid monthly
– $13,520 or more if paid quarterly.
If your employee has not claimed the tax-free threshold, the SFSS component is calculated on earnings of:
■ $690 or more if paid weekly
■ $1,380 or more if paid fortnightly
■ $2,990 or more if paid monthly
■ $8,970 or more if paid quarterly.
You must withhold the SFSS component from all your employee's earnings, including taxable allowances, bonuses and commissions.
Employee has claimed the tax-free threshold and has weekly earnings of $1,238.24.
SFSS component = $1,238.99 × 2% = $25.00 rounded to the nearest dollar.
Employee has claimed the tax-free threshold and has fortnightly earnings of $2,311.59.
Weekly equivalent of $2,311.59 = $1,155.99 ($2,311.59 divided by two, ignoring cents and adding 99 cents).
Weekly SFSS component = $1,155.99 × 2% = $23.00 rounded to the nearest dollar.
Fortnightly SFSS component = $46.00 ($23.00 × 2).
Employee has claimed the tax-free threshold and has monthly earnings of $5,689.21.
Weekly equivalent of $5,689.21 = $1,312.99
($5,689.21 × 3/13, ignoring cents and adding 99 cents).
Weekly SFSS component = $1,312.99 × 3% = $39.00 rounded to the nearest dollar.
Monthly SFSS component = $169.00 ($39.00 × 13/3, rounded to the nearest dollar).
Do not withhold any amount for HELP/TSL or Financial Supplement debts from lump sum termination payments.
Rounding of withholding amounts to the nearest dollar
Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar.
Accounting software
Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data. The results obtained when using the coefficients in this schedule may differ slightly from the amounts shown in the PAYG tax tables. The differences result from the rounding of components.
Coefficients to work out the weekly amou Coefficients to work out the weekly amounts to withhold including the HELP/TSL component
Coefficients to work out the weekly amounts to withhold including the HELP/TSL component
Your employee’s total withholding, including the HELP/TSL component, can be calculated using the formula and coefficients stated below.
■ y is the weekly withholding amount expressed in dollars
■ x is the number of whole dollars in the weekly earnings plus 99 cents
■ a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts).
If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/TSL debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the HELP/TSL component and one that does not – for example, name one ‘scale 2’ and the other ‘scale 22’.
The HELP/TSL component does not apply if the employee has not provided a tax file number (TFN).
Withholding amounts including the HELP/TSL component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and HELP/TSL tax tables. The differences result from the rounding of components.
With tax-free threshold
Weekly earnings$
Weekly HELP/TSL component$
Fortnightly earnings$
Fortnightly HELP/TSL component$
Monthly earnings$
Monthly HELP/TSL component$
1040
42.00
2080
84.00
4506.67
182.00
1041
42.00
2082
84.00
4511.00
182.00
1158
46.00
2316
92.00
5018.00
199.00
1159
52.00
2318
104.00
5022.33
225.00
1160
52.00
2320
104.00
5026.67
225.00
1277
58.00
2554
116.00
5533.67
251.00
1278
64.00
2556
128.00
5538.00
277.00
1344
67.00
2688
134.00
5824.00
290.00
1345
74.00
2690
148.00
5828.33
321.00
1346
74.00
2692
148.00
5832.67
321.00
1444
79.00
2888
158.00
6257.33
342.00
1445
87.00
2890
174.00
6261.67
377.00
1446
87.00
2892
174.00
6266.00
377.00
1565
94.00
3130
188.00
6781.67
407.00
1566
102.00
3132
204.00
6786.00
442.00
1647
107.00
3294
214.00
7137.00
464.00
1648
115.00
3296
230.00
7141.33
498.00
1813
127.00
3626
254.00
7856.33
550.00
1814
136.00
3628
272.00
7860.67
589.00
1932
145.00
3864
290.00
8372.00
628.00
1933
155.00
3866
310.00
8376.33
672.00
Weekly withholding amounts including HELP/TSL component
Weekly earnings$
Scale 1No tax-free threshold$
Scale 2With tax-free threshold$
Scale 3Foreign resident$
Scale 5Full Medicare exemption$
Scale 6Half Medicare exemption$
44
8.00
-
14.00
-
-
45
9.00
-
15.00
-
-
116
25.00
-
38.00
-
-
117
25.00
-
38.00
-
-
249
56.00
-
81.00
-
-
250
56.00
-
81.00
-
-
354
80.00
-
115.00
-
-
355
81.00
-
115.00
-
-
360
82.00
1.00
117.00
1.00
1.00
361
82.00
1.00
117.00
1.00
1.00
394
94.00
8.00
128.00
8.00
8.00
395
94.00
8.00
128.00
8.00
8.00
492
128.00
36.00
160.00
26.00
26.00
493
128.00
36.00
160.00
26.00
26.00
659
186.00
71.00
214.00
58.00
58.00
660
186.00
71.00
214.00
58.00
58.00
689
196.00
77.00
224.00
64.00
65.00
690
224.00
78.00
224.00
64.00
65.00
710
232.00
82.00
231.00
68.00
70.00
711
232.00
82.00
231.00
68.00
70.00
808
270.00
116.00
263.00
100.00
107.00
809
274.00
116.00
263.00
100.00
107.00
825
281.00
122.00
268.00
105.00
113.00
826
281.00
122.00
268.00
106.00
114.00
927
321.00
157.00
301.00
139.00
148.00
928
326.00
158.00
302.00
139.00
148.00
931
327.00
159.00
303.00
140.00
149.00
932
327.00
159.00
303.00
140.00
150.00
994
352.00
181.00
323.00
161.00
171.00
995
357.00
181.00
323.00
161.00
171.00
1039
375.00
196.00
338.00
175.00
186.00
1040
375.00
238.00
380.00
217.00
228.00
1094
397.00
259.00
399.00
237.00
248.00
1095
403.00
259.00
400.00
238.00
249.00
1158
428.00
284.00
423.00
261.00
272.00
1159
429.00
290.00
429.00
267.00
278.00
1187
440.00
301.00
439.00
277.00
289.00
1188
440.00
301.00
440.00
278.00
290.00
1215
453.00
312.00
450.00
288.00
300.00
1216
459.00
312.00
450.00
288.00
300.00
1277
487.00
336.00
473.00
311.00
324.00
1278
487.00
343.00
479.00
318.00
330.00
1282
489.00
345.00
481.00
319.00
332.00
1297
496.00
351.00
486.00
325.00
338.00
1298
503.00
351.00
487.00
325.00
338.00
1344
524.00
369.00
504.00
342.00
356.00
1345
525.00
376.00
511.00
349.00
363.00
1347
525.00
377.00
512.00
350.00
364.00
1444
570.00
416.00
549.00
387.00
402.00
1445
571.00
424.00
556.00
395.00
409.00
1464
587.00
431.00
564.00
402.00
417.00
1537
621.00
461.00
592.00
430.00
446.00
1538
621.00
461.00
593.00
431.00
446.00
1565
634.00
473.00
604.00
442.00
458.00
1566
634.00
482.00
612.00
450.00
466.00
1582
641.00
489.00
619.00
457.00
473.00
1583
650.00
490.00
620.00
458.00
474.00
1647
680.00
519.00
648.00
486.00
502.00
1648
680.00
527.00
656.00
494.00
511.00
1813
758.00
603.00
729.00
567.00
585.00
1814
758.00
613.00
738.00
576.00
595.00
1844
772.00
627.00
752.00
590.00
608.00
1845
773.00
627.00
752.00
590.00
609.00
1932
814.00
668.00
791.00
629.00
648.00
1933
814.00
678.00
801.00
639.00
658.00
2119
902.00
765.00
885.00
723.00
744.00
2120
902.00
766.00
885.00
723.00
744.00
2490
1076.00
940.00
1052.00
890.00
915.00
2491
1077.00
940.00
1052.00
890.00
915.00
2652
1152.00
1016.00
1125.00
963.00
989.00
2653
1153.00
1016.00
1125.00
963.00
990.00
2736
1192.00
1055.00
1162.00
1000.00
1028.00
2737
1192.00
1056.00
1163.00
1001.00
1028.00
2898
1268.00
1131.00
1235.00
1073.00
1102.00
2899
1268.00
1132.00
1236.00
1074.00
1103.00
2913
1275.00
1138.00
1242.00
1080.00
1109.00
2914
1275.00
1139.00
1243.00
1081.00
1110.00
3110
1368.00
1231.00
1331.00
1169.00
1200.00
3111
1368.00
1231.00
1331.00
1169.00
1200.00
3461
1568.00
1396.00
1489.00
1327.00
1361.00
Fortnightly withholding amounts including HELP/TSL component
Fortnightly earnings$
Scale 1No tax-free threshold$
Scale 2With tax-free threshold$
Scale 3Foreign resident$
Scale 5Full Medicare exemption$
Scale 6Half Medicare exemption$
88
16.00
-
28.00
-
-
90
18.00
-
30.00
-
-
232
50.00
-
76.00
-
-
234
50.00
-
76.00
-
-
498
112.00
-
162.00
-
-
500
112.00
-
162.00
-
-
708
160.00
-
230.00
-
-
710
162.00
-
230.00
-
-
720
164.00
2.00
234.00
2.00
2.00
722
164.00
2.00
234.00
2.00
2.00
788
188.00
16.00
256.00
16.00
16.00
790
188.00
16.00
256.00
16.00
16.00
984
256.00
72.00
320.00
52.00
52.00
986
256.00
72.00
320.00
52.00
52.00
1318
372.00
142.00
428.00
116.00
116.00
1320
372.00
142.00
428.00
116.00
116.00
1378
392.00
154.00
448.00
128.00
130.00
1380
448.00
156.00
448.00
128.00
130.00
1420
464.00
164.00
462.00
136.00
140.00
1422
464.00
164.00
462.00
136.00
140.00
1616
540.00
232.00
526.00
200.00
214.00
1618
548.00
232.00
526.00
200.00
214.00
1650
562.00
244.00
536.00
210.00
226.00
1652
562.00
244.00
536.00
212.00
228.00
1854
642.00
314.00
602.00
278.00
296.00
1856
652.00
316.00
604.00
278.00
296.00
1862
654.00
318.00
606.00
280.00
298.00
1864
654.00
318.00
606.00
280.00
300.00
1988
704.00
362.00
646.00
322.00
342.00
1990
714.00
362.00
646.00
322.00
342.00
2078
750.00
392.00
676.00
350.00
372.00
2080
750.00
476.00
760.00
434.00
456.00
2188
794.00
518.00
798.00
474.00
496.00
2190
806.00
518.00
800.00
476.00
498.00
2316
856.00
568.00
846.00
522.00
544.00
2318
858.00
580.00
858.00
534.00
556.00
2374
880.00
602.00
878.00
554.00
578.00
2376
880.00
602.00
880.00
556.00
580.00
2430
906.00
624.00
900.00
576.00
600.00
2432
918.00
624.00
900.00
576.00
600.00
2554
974.00
672.00
946.00
622.00
648.00
2556
974.00
686.00
958.00
636.00
660.00
2564
978.00
690.00
962.00
638.00
664.00
2594
992.00
702.00
972.00
650.00
676.00
2596
1006.00
702.00
974.00
650.00
676.00
2688
1048.00
738.00
1008.00
684.00
712.00
2690
1050.00
752.00
1022.00
698.00
726.00
2694
1050.00
754.00
1024.00
700.00
728.00
2888
1140.00
832.00
1098.00
774.00
804.00
2890
1142.00
848.00
1112.00
790.00
818.00
2928
1174.00
862.00
1128.00
804.00
834.00
3074
1242.00
922.00
1184.00
860.00
892.00
3076
1242.00
922.00
1186.00
862.00
892.00
3130
1268.00
946.00
1208.00
884.00
916.00
3132
1268.00
964.00
1224.00
900.00
932.00
3164
1282.00
978.00
1238.00
914.00
946.00
3166
1300.00
980.00
1240.00
916.00
948.00
3294
1360.00
1038.00
1296.00
972.00
1004.00
3296
1360.00
1054.00
1312.00
988.00
1022.00
3626
1516.00
1206.00
1458.00
1134.00
1170.00
3628
1516.00
1226.00
1476.00
1152.00
1190.00
3688
1544.00
1254.00
1504.00
1180.00
1216.00
3690
1546.00
1254.00
1504.00
1180.00
1218.00
3864
1628.00
1336.00
1582.00
1258.00
1296.00
3866
1628.00
1356.00
1602.00
1278.00
1316.00
4238
1804.00
1530.00
1770.00
1446.00
1488.00
4240
1804.00
1532.00
1770.00
1446.00
1488.00
4980
2152.00
1880.00
2104.00
1780.00
1830.00
4982
2154.00
1880.00
2104.00
1780.00
1830.00
5304
2304.00
2032.00
2250.00
1926.00
1978.00
5306
2306.00
2032.00
2250.00
1926.00
1980.00
5472
2384.00
2110.00
2324.00
2000.00
2056.00
5474
2384.00
2112.00
2326.00
2002.00
2056.00
5796
2536.00
2262.00
2470.00
2146.00
2204.00
5798
2536.00
2264.00
2472.00
2148.00
2206.00
5826
2550.00
2276.00
2484.00
2160.00
2218.00
5828
2550.00
2278.00
2486.00
2162.00
2220.00
6220
2736.00
2462.00
2662.00
2338.00
2400.00
6222
2736.00
2462.00
2662.00
2338.00
2400.00
6922
3136.00
2792.00
2978.00
2654.00
2722.00
Monthly withholding amounts including HELP/TSL component
Monthly earnings$
Scale 1No tax-free threshold$
Scale 2With tax-free threshold$
Scale 3Foreign resident$
Scale 5Full Medicare exemption$
Scale 6Half Medicare exemption$
190.67
35.00
-
61.00
-
-
195.00
39.00
-
65.00
-
-
502.67
108.00
-
165.00
-
-
507.00
108.00
-
165.00
-
-
1079.00
243.00
-
351.00
-
-
1083.33
243.00
-
351.00
-
-
1534.00
347.00
-
498.00
-
-
1538.33
351.00
-
498.00
-
-
1560.00
355.00
4.00
507.00
4.00
4.00
1564.33
355.00
4.00
507.00
4.00
4.00
1707.33
407.00
35.00
555.00
35.00
35.00
1711.67
407.00
35.00
555.00
35.00
35.00
2132.00
555.00
156.00
693.00
113.00
113.00
2136.33
555.00
156.00
693.00
113.00
113.00
2855.67
806.00
308.00
927.00
251.00
251.00
2860.00
806.00
308.00
927.00
251.00
251.00
2985.67
849.00
334.00
971.00
277.00
282.00
2990.00
971.00
338.00
971.00
277.00
282.00
3076.67
1005.00
355.00
1001.00
295.00
303.00
3081.00
1005.00
355.00
1001.00
295.00
303.00
3501.33
1170.00
503.00
1140.00
433.00
464.00
3505.67
1187.00
503.00
1140.00
433.00
464.00
3575.00
1218.00
529.00
1161.00
455.00
490.00
3579.33
1218.00
529.00
1161.00
459.00
494.00
4017.00
1391.00
680.00
1304.00
602.00
641.00
4021.33
1413.00
685.00
1309.00
602.00
641.00
4034.33
1417.00
689.00
1313.00
607.00
646.00
4038.67
1417.00
689.00
1313.00
607.00
650.00
4307.33
1525.00
784.00
1400.00
698.00
741.00
4311.67
1547.00
784.00
1400.00
698.00
741.00
4502.33
1625.00
849.00
1465.00
758.00
806.00
4506.67
1625.00
1031.00
1647.00
940.00
988.00
4740.67
1720.00
1122.00
1729.00
1027.00
1075.00
4745.00
1746.00
1122.00
1733.00
1031.00
1079.00
5018.00
1855.00
1231.00
1833.00
1131.00
1179.00
5022.33
1859.00
1257.00
1859.00
1157.00
1205.00
5143.67
1907.00
1304.00
1902.00
1200.00
1252.00
5148.00
1907.00
1304.00
1907.00
1205.00
1257.00
5265.00
1963.00
1352.00
1950.00
1248.00
1300.00
5269.33
1989.00
1352.00
1950.00
1248.00
1300.00
5533.67
2110.00
1456.00
2050.00
1348.00
1404.00
5538.00
2110.00
1486.00
2076.00
1378.00
1430.00
5555.33
2119.00
1495.00
2084.00
1382.00
1439.00
5620.33
2149.00
1521.00
2106.00
1408.00
1465.00
5624.67
2180.00
1521.00
2110.00
1408.00
1465.00
5824.00
2271.00
1599.00
2184.00
1482.00
1543.00
5828.33
2275.00
1629.00
2214.00
1512.00
1573.00
5837.00
2275.00
1634.00
2219.00
1517.00
1577.00
6257.33
2470.00
1803.00
2379.00
1677.00
1742.00
6261.67
2474.00
1837.00
2409.00
1712.00
1772.00
6344.00
2544.00
1868.00
2444.00
1742.00
1807.00
6660.33
2691.00
1998.00
2565.00
1863.00
1933.00
6664.67
2691.00
1998.00
2570.00
1868.00
1933.00
6781.67
2747.00
2050.00
2617.00
1915.00
1985.00
6786.00
2747.00
2089.00
2652.00
1950.00
2019.00
6855.33
2778.00
2119.00
2682.00
1980.00
2050.00
6859.67
2817.00
2123.00
2687.00
1985.00
2054.00
7137.00
2947.00
2249.00
2808.00
2106.00
2175.00
7141.33
2947.00
2284.00
2843.00
2141.00
2214.00
7856.33
3285.00
2613.00
3159.00
2457.00
2535.00
7860.67
3285.00
2656.00
3198.00
2496.00
2578.00
7990.67
3345.00
2717.00
3259.00
2557.00
2635.00
7995.00
3350.00
2717.00
3259.00
2557.00
2639.00
8372.00
3527.00
2895.00
3428.00
2726.00
2808.00
8376.33
3527.00
2938.00
3471.00
2769.00
2851.00
9182.33
3909.00
3315.00
3835.00
3133.00
3224.00
9186.67
3909.00
3319.00
3835.00
3133.00
3224.00
10790.00
4663.00
4073.00
4559.00
3857.00
3965.00
10794.33
4667.00
4073.00
4559.00
3857.00
3965.00
11492.00
4992.00
4403.00
4875.00
4173.00
4286.00
11496.33
4996.00
4403.00
4875.00
4173.00
4290.00
11856.00
5165.00
4572.00
5035.00
4333.00
4455.00
11860.33
5165.00
4576.00
5040.00
4338.00
4455.00
12558.00
5495.00
4901.00
5352.00
4650.00
4775.00
12562.33
5495.00
4905.00
5356.00
4654.00
4780.00
12623.00
5525.00
4931.00
5382.00
4680.00
4806.00
12627.33
5525.00
4936.00
5386.00
4684.00
4810.00
13476.67
5928.00
5334.00
5768.00
5066.00
5200.00
13481.00
5928.00
5334.00
5768.00
5066.00
5200.00
14997.67
6795.00
6049.00
6452.00
5750.00
5898.00
Coefficients to work out the weekly amounts to withhold including the SFSS component
Your employee’s total withholding, including the SFSS component, can be calculated using the formula and coefficients stated below.
■ y is the weekly withholding amount expressed in dollars
■ x is the number of whole dollars in the weekly earnings plus 99 cents
■ a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts).
If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a Financial Supplement Debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the SFSS component and one that does not – for example, name one ‘scale 2’ and the other ‘scale 22’.
The SFSS component does not apply if the employee has not provided a tax file number (TFN).
Withholding amounts including the SFSS component worked out using the coefficients may differ slightly from the amounts shown in the PAYG and SFSS tax tables. The differences result from the rounding of components.
With tax-free threshold
Weekly earnings$
Weekly SFSS component$
Fortnightly earnings$
Fortnightly SFSS component$
Monthly earnings$
Monthly SFSS component$
1040
21.00
2080
42.00
4506.67
91.00
1041
21.00
2082
42.00
4511.00
91.00
1119
22.00
2238
44.00
4849.00
95.00
1120
22.00
2240
44.00
4853.33
95.00
1198
24.00
2396
48.00
5191.33
104.00
1199
24.00
2398
48.00
5195.67
104.00
1277
26.00
2554
52.00
5533.67
113.00
1278
38.00
2556
76.00
5538.00
165.00
1279
38.00
2558
76.00
5542.33
165.00
1412
42.00
2824
84.00
6118.67
182.00
1413
42.00
2826
84.00
6123.00
182.00
1545
46.00
3090
92.00
6695.00
199.00
1546
46.00
3092
92.00
6699.33
199.00
1679
50.00
3358
100.00
7275.67
217.00
1680
50.00
3360
100.00
7280.00
217.00
1681
50.00
3362
100.00
7284.33
217.00
1813
54.00
3626
108.00
7856.33
234.00
1814
73.00
3628
146.00
7860.67
316.00
1815
73.00
3630
146.00
7865.00
316.00
1934
77.00
3868
154.00
8380.67
334.00
1935
77.00
3870
154.00
8385.00
334.00
Weekly withholding amounts including SFSS component
Weekly earnings$
Scale 1No tax-free threshold$
Scale 2With tax-free threshold$
Scale 3Foreign resident$
Scale 5Full Medicare exemption$
Scale 6Half Medicare exemption$
44
8.00
-
14.00
-
-
45
9.00
-
15.00
-
-
116
25.00
-
38.00
-
-
117
25.00
-
38.00
-
-
249
56.00
-
81.00
-
-
250
56.00
-
81.00
-
-
354
80.00
-
115.00
-
-
355
81.00
-
115.00
-
-
360
82.00
1.00
117.00
1.00
1.00
361
82.00
1.00
117.00
1.00
1.00
394
94.00
8.00
128.00
8.00
8.00
395
94.00
8.00
128.00
8.00
8.00
492
128.00
36.00
160.00
26.00
26.00
493
128.00
36.00
160.00
26.00
26.00
659
186.00
71.00
214.00
58.00
58.00
660
186.00
71.00
214.00
58.00
58.00
689
196.00
77.00
224.00
64.00
65.00
690
210.00
78.00
224.00
64.00
65.00
710
218.00
82.00
231.00
68.00
70.00
711
218.00
82.00
231.00
68.00
70.00
825
260.00
122.00
268.00
105.00
113.00
826
260.00
122.00
268.00
106.00
114.00
927
298.00
157.00
301.00
139.00
148.00
928
307.00
158.00
302.00
139.00
148.00
931
308.00
159.00
303.00
140.00
149.00
932
309.00
159.00
303.00
140.00
150.00
1039
349.00
196.00
338.00
175.00
186.00
1040
349.00
217.00
359.00
197.00
207.00
1187
404.00
271.00
410.00
248.00
260.00
1188
405.00
272.00
410.00
248.00
260.00
1277
442.00
304.00
441.00
279.00
292.00
1278
443.00
318.00
454.00
292.00
305.00
1281
444.00
319.00
455.00
293.00
306.00
1282
444.00
319.00
455.00
293.00
306.00
1463
520.00
387.00
519.00
358.00
372.00
1464
535.00
387.00
520.00
358.00
373.00
1537
567.00
415.00
546.00
384.00
399.00
1538
567.00
415.00
546.00
384.00
400.00
1813
685.00
531.00
656.00
494.00
513.00
1814
686.00
549.00
675.00
513.00
531.00
1844
699.00
562.00
687.00
525.00
544.00
1845
699.00
563.00
688.00
526.00
544.00
2119
817.00
680.00
800.00
638.00
659.00
2120
817.00
681.00
800.00
638.00
660.00
2490
976.00
840.00
952.00
790.00
815.00
2491
977.00
840.00
952.00
791.00
815.00
2652
1046.00
910.00
1018.00
857.00
883.00
2653
1047.00
910.00
1019.00
857.00
883.00
2736
1082.00
946.00
1053.00
891.00
918.00
2737
1083.00
946.00
1053.00
891.00
919.00
2898
1152.00
1015.00
1119.00
957.00
986.00
2899
1152.00
1016.00
1120.00
958.00
987.00
2913
1158.00
1022.00
1126.00
964.00
993.00
2914
1159.00
1022.00
1126.00
964.00
993.00
3110
1243.00
1107.00
1206.00
1044.00
1075.00
3111
1244.00
1107.00
1207.00
1045.00
1076.00
3460
1429.00
1257.00
1350.00
1188.00
1222.00
3461
1429.00
1257.00
1350.00
1188.00
1223.00
Fortnightly withholding amounts including SFSS component
Fortnightly earnings$
Scale 1No tax-free threshold$
Scale 2With tax-free threshold$
Scale 3Foreign resident$
Scale 5Full Medicare exemption$
Scale 6Half Medicare exemption$
88
16.00
-
28.00
-
-
90
18.00
-
30.00
-
-
232
50.00
-
76.00
-
-
234
50.00
-
76.00
-
-
498
112.00
-
162.00
-
-
500
112.00
-
162.00
-
-
708
160.00
-
230.00
-
-
710
162.00
-
230.00
-
-
720
164.00
2.00
234.00
2.00
2.00
722
164.00
2.00
234.00
2.00
2.00
788
188.00
16.00
256.00
16.00
16.00
790
188.00
16.00
256.00
16.00
16.00
984
256.00
72.00
320.00
52.00
52.00
986
256.00
72.00
320.00
52.00
52.00
1318
372.00
142.00
428.00
116.00
116.00
1320
372.00
142.00
428.00
116.00
116.00
1378
392.00
154.00
448.00
128.00
130.00
1380
420.00
156.00
448.00
128.00
130.00
1420
436.00
164.00
462.00
136.00
140.00
1422
436.00
164.00
462.00
136.00
140.00
1650
520.00
244.00
536.00
210.00
226.00
1652
520.00
244.00
536.00
212.00
228.00
1854
596.00
314.00
602.00
278.00
296.00
1856
614.00
316.00
604.00
278.00
296.00
1862
616.00
318.00
606.00
280.00
298.00
1864
618.00
318.00
606.00
280.00
300.00
2078
698.00
392.00
676.00
350.00
372.00
2080
698.00
434.00
718.00
394.00
414.00
2374
808.00
542.00
820.00
496.00
520.00
2376
810.00
544.00
820.00
496.00
520.00
2554
884.00
608.00
882.00
558.00
584.00
2556
886.00
636.00
908.00
584.00
610.00
2562
888.00
638.00
910.00
586.00
612.00
2564
888.00
638.00
910.00
586.00
612.00
2926
1040.00
774.00
1038.00
716.00
744.00
2928
1070.00
774.00
1040.00
716.00
746.00
3074
1134.00
830.00
1092.00
768.00
798.00
3076
1134.00
830.00
1092.00
768.00
800.00
3626
1370.00
1062.00
1312.00
988.00
1026.00
3628
1372.00
1098.00
1350.00
1026.00
1062.00
3688
1398.00
1124.00
1374.00
1050.00
1088.00
3690
1398.00
1126.00
1376.00
1052.00
1088.00
4238
1634.00
1360.00
1600.00
1276.00
1318.00
4240
1634.00
1362.00
1600.00
1276.00
1320.00
4980
1952.00
1680.00
1904.00
1580.00
1630.00
4982
1954.00
1680.00
1904.00
1582.00
1630.00
5304
2092.00
1820.00
2036.00
1714.00
1766.00
5306
2094.00
1820.00
2038.00
1714.00
1766.00
5472
2164.00
1892.00
2106.00
1782.00
1836.00
5474
2166.00
1892.00
2106.00
1782.00
1838.00
5796
2304.00
2030.00
2238.00
1914.00
1972.00
5798
2304.00
2032.00
2240.00
1916.00
1974.00
5826
2316.00
2044.00
2252.00
1928.00
1986.00
5828
2318.00
2044.00
2252.00
1928.00
1986.00
6220
2486.00
2214.00
2412.00
2088.00
2150.00
6222
2488.00
2214.00
2414.00
2090.00
2152.00
6920
2858.00
2514.00
2700.00
2376.00
2444.00
6922
2858.00
2514.00
2700.00
2376.00
2446.00
Monthly withholding amounts including SFSS component
Monthly earnings$
Scale 1No tax-free threshold$
Scale 2With tax-free threshold$
Scale 3Foreign resident$
Scale 5Full Medicare exemption$
Scale 6Half Medicare exemption$
190.67
35.00
-
61.00
-
-
195.00
39.00
-
65.00
-
-
502.67
108.00
-
165.00
-
-
507.00
108.00
-
165.00
-
-
1079.00
243.00
-
351.00
-
-
1083.33
243.00
-
351.00
-
-
1534.00
347.00
-
498.00
-
-
1538.33
351.00
-
498.00
-
-
1560.00
355.00
4.00
507.00
4.00
4.00
1564.33
355.00
4.00
507.00
4.00
4.00
1707.33
407.00
35.00
555.00
35.00
35.00
1711.67
407.00
35.00
555.00
35.00
35.00
2132.00
555.00
156.00
693.00
113.00
113.00
2136.33
555.00
156.00
693.00
113.00
113.00
2855.67
806.00
308.00
927.00
251.00
251.00
2860.00
806.00
308.00
927.00
251.00
251.00
2985.67
849.00
334.00
971.00
277.00
282.00
2990.00
910.00
338.00
971.00
277.00
282.00
3076.67
945.00
355.00
1001.00
295.00
303.00
3081.00
945.00
355.00
1001.00
295.00
303.00
3575.00
1127.00
529.00
1161.00
455.00
490.00
3579.33
1127.00
529.00
1161.00
459.00
494.00
4017.00
1291.00
680.00
1304.00
602.00
641.00
4021.33
1330.00
685.00
1309.00
602.00
641.00
4034.33
1335.00
689.00
1313.00
607.00
646.00
4038.67
1339.00
689.00
1313.00
607.00
650.00
4502.33
1512.00
849.00
1465.00
758.00
806.00
4506.67
1512.00
940.00
1556.00
854.00
897.00
5143.67
1751.00
1174.00
1777.00
1075.00
1127.00
5148.00
1755.00
1179.00
1777.00
1075.00
1127.00
5533.67
1915.00
1317.00
1911.00
1209.00
1265.00
5538.00
1920.00
1378.00
1967.00
1265.00
1322.00
5551.00
1924.00
1382.00
1972.00
1270.00
1326.00
5555.33
1924.00
1382.00
1972.00
1270.00
1326.00
6339.67
2253.00
1677.00
2249.00
1551.00
1612.00
6344.00
2318.00
1677.00
2253.00
1551.00
1616.00
6660.33
2457.00
1798.00
2366.00
1664.00
1729.00
6664.67
2457.00
1798.00
2366.00
1664.00
1733.00
7856.33
2968.00
2301.00
2843.00
2141.00
2223.00
7860.67
2973.00
2379.00
2925.00
2223.00
2301.00
7990.67
3029.00
2435.00
2977.00
2275.00
2357.00
7995.00
3029.00
2440.00
2981.00
2279.00
2357.00
9182.33
3540.00
2947.00
3467.00
2765.00
2856.00
9186.67
3540.00
2951.00
3467.00
2765.00
2860.00
10790.00
4229.00
3640.00
4125.00
3423.00
3532.00
10794.33
4234.00
3640.00
4125.00
3428.00
3532.00
11492.00
4533.00
3943.00
4411.00
3714.00
3826.00
11496.33
4537.00
3943.00
4416.00
3714.00
3826.00
11856.00
4689.00
4099.00
4563.00
3861.00
3978.00
11860.33
4693.00
4099.00
4563.00
3861.00
3982.00
12558.00
4992.00
4398.00
4849.00
4147.00
4273.00
12562.33
4992.00
4403.00
4853.00
4151.00
4277.00
12623.00
5018.00
4429.00
4879.00
4177.00
4303.00
12627.33
5022.00
4429.00
4879.00
4177.00
4303.00
13476.67
5386.00
4797.00
5226.00
4524.00
4658.00
13481.00
5391.00
4797.00
5230.00
4528.00
4663.00
14993.33
6192.00
5447.00
5850.00
5148.00
5295.00
14997.67
6192.00
5447.00
5850.00
5148.00
5300.00
Coefficients to work out the weekly amounts to withhold including HELP/TSL and SFSS components
Your employee’s total withholding, including the HELP/TSL and SFSS components, can be calculated using the formula and coefficients stated below.
y is the weekly withholding amount expressed in dollars
x is the number of whole dollars in the weekly earnings plus 99 cents
a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts).
If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/TSL debt and a Financial Supplement debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the HELP/TSL and SFSS components and one that does not – for example, name one ‘scale 2’ and the other ‘scale 22’.
The HELP/TSL and SFSS components do not apply if the employee has not provided a tax file number (TFN).
Withholding amounts including the HELP/TSL and SFSS components worked out using the coefficients may differ slightly from the amounts shown in the PAYG, HELP/TSL and SFSS tax tables. The differences result from the rounding of components.
Weekly withholding amounts including HELP/TSL and SFSS components
Weekly earnings$
Scale 1No tax-free threshold$
Scale 2With tax-free threshold$
Scale 3Foreign resident$
Scale 5Full Medicare exemption$
Scale 6Half Medicare exemption$
44
8.00
-
14.00
-
-
45
9.00
-
15.00
-
-
116
25.00
-
38.00
-
-
117
25.00
-
38.00
-
-
249
56.00
-
81.00
-
-
250
56.00
-
81.00
-
-
354
80.00
-
115.00
-
-
355
81.00
-
115.00
-
-
360
82.00
1.00
117.00
1.00
1.00
361
82.00
1.00
117.00
1.00
1.00
394
94.00
8.00
128.00
8.00
8.00
395
94.00
8.00
128.00
8.00
8.00
492
128.00
36.00
160.00
26.00
26.00
493
128.00
36.00
160.00
26.00
26.00
659
186.00
71.00
214.00
58.00
58.00
660
186.00
71.00
214.00
58.00
58.00
689
196.00
77.00
224.00
64.00
65.00
690
238.00
78.00
224.00
64.00
65.00
710
246.00
82.00
231.00
68.00
70.00
711
247.00
82.00
231.00
68.00
70.00
808
286.00
116.00
263.00
100.00
107.00
809
291.00
116.00
263.00
100.00
107.00
825
297.00
122.00
268.00
105.00
113.00
826
298.00
122.00
268.00
106.00
114.00
927
339.00
157.00
301.00
139.00
148.00
928
354.00
158.00
302.00
139.00
148.00
931
355.00
159.00
303.00
140.00
149.00
932
355.00
159.00
303.00
140.00
150.00
994
382.00
181.00
323.00
161.00
171.00
995
387.00
181.00
323.00
161.00
171.00
1039
406.00
196.00
338.00
175.00
186.00
1040
406.00
259.00
400.00
238.00
249.00
1094
430.00
281.00
421.00
259.00
270.00
1095
436.00
281.00
422.00
259.00
270.00
1158
463.00
307.00
446.00
284.00
295.00
1159
463.00
313.00
452.00
290.00
302.00
1187
476.00
325.00
463.00
301.00
313.00
1188
476.00
325.00
463.00
301.00
313.00
1215
489.00
336.00
474.00
312.00
324.00
1216
496.00
337.00
474.00
312.00
325.00
1277
525.00
362.00
498.00
336.00
349.00
1278
526.00
382.00
518.00
356.00
369.00
1282
528.00
383.00
519.00
358.00
370.00
1297
535.00
390.00
525.00
364.00
377.00
1298
542.00
390.00
526.00
364.00
377.00
1344
564.00
410.00
544.00
383.00
396.00
1345
565.00
417.00
552.00
390.00
403.00
1347
566.00
418.00
552.00
391.00
404.00
1444
613.00
459.00
592.00
430.00
445.00
1445
614.00
467.00
600.00
438.00
453.00
1464
645.00
475.00
608.00
446.00
461.00
1537
682.00
507.00
638.00
476.00
492.00
1538
683.00
508.00
639.00
477.00
492.00
1565
696.00
520.00
651.00
489.00
505.00
1566
697.00
529.00
659.00
497.00
513.00
1582
705.00
537.00
667.00
505.00
521.00
1583
713.00
537.00
667.00
505.00
521.00
1647
746.00
568.00
697.00
535.00
552.00
1648
746.00
577.00
706.00
544.00
560.00
1813
830.00
658.00
783.00
621.00
640.00
1814
831.00
685.00
811.00
649.00
667.00
1844
846.00
701.00
826.00
664.00
682.00
1845
847.00
701.00
826.00
664.00
683.00
1932
891.00
745.00
868.00
706.00
726.00
1933
892.00
755.00
878.00
716.00
736.00
2119
987.00
850.00
970.00
808.00
829.00
2120
987.00
850.00
970.00
808.00
829.00
2490
1176.00
1039.00
1151.00
989.00
1014.00
2491
1176.00
1040.00
1152.00
990.00
1015.00
2652
1258.00
1122.00
1231.00
1069.00
1095.00
2653
1259.00
1122.00
1231.00
1069.00
1096.00
2736
1301.00
1165.00
1272.00
1110.00
1137.00
2737
1302.00
1165.00
1272.00
1110.00
1138.00
2898
1384.00
1247.00
1351.00
1189.00
1218.00
2899
1384.00
1248.00
1352.00
1190.00
1219.00
2913
1391.00
1255.00
1359.00
1197.00
1226.00
2914
1392.00
1255.00
1359.00
1197.00
1226.00
3110
1492.00
1355.00
1455.00
1293.00
1324.00
3111
1493.00
1356.00
1456.00
1294.00
1325.00
3461
1706.00
1534.00
1627.00
1465.00
1500.00
Fortnightly withholding amounts including HELP/TSL and SFSS components
Fortnightly earnings$
Scale 1No tax-free threshold$
Scale 2With tax-free threshold$
Scale 3Foreign resident$
Scale 5Full Medicare exemption$
Scale 6Half Medicare exemption$
88
16.00
-
28.00
-
-
90
18.00
-
30.00
-
-
232
50.00
-
76.00
-
-
234
50.00
-
76.00
-
-
498
112.00
-
162.00
-
-
500
112.00
-
162.00
-
-
708
160.00
-
230.00
-
-
710
162.00
-
230.00
-
-
720
164.00
2.00
234.00
2.00
2.00
722
164.00
2.00
234.00
2.00
2.00
788
188.00
16.00
256.00
16.00
16.00
790
188.00
16.00
256.00
16.00
16.00
984
256.00
72.00
320.00
52.00
52.00
986
256.00
72.00
320.00
52.00
52.00
1318
372.00
142.00
428.00
116.00
116.00
1320
372.00
142.00
428.00
116.00
116.00
1378
392.00
154.00
448.00
128.00
130.00
1380
476.00
156.00
448.00
128.00
130.00
1420
492.00
164.00
462.00
136.00
140.00
1422
494.00
164.00
462.00
136.00
140.00
1616
572.00
232.00
526.00
200.00
214.00
1618
582.00
232.00
526.00
200.00
214.00
1650
594.00
244.00
536.00
210.00
226.00
1652
596.00
244.00
536.00
212.00
228.00
1854
678.00
314.00
602.00
278.00
296.00
1856
708.00
316.00
604.00
278.00
296.00
1862
710.00
318.00
606.00
280.00
298.00
1864
710.00
318.00
606.00
280.00
300.00
1988
764.00
362.00
646.00
322.00
342.00
1990
774.00
362.00
646.00
322.00
342.00
2078
812.00
392.00
676.00
350.00
372.00
2080
812.00
518.00
800.00
476.00
498.00
2188
860.00
562.00
842.00
518.00
540.00
2190
872.00
562.00
844.00
518.00
540.00
2316
926.00
614.00
892.00
568.00
590.00
2318
926.00
626.00
904.00
580.00
604.00
2374
952.00
650.00
926.00
602.00
626.00
2376
952.00
650.00
926.00
602.00
626.00
2430
978.00
672.00
948.00
624.00
648.00
2432
992.00
674.00
948.00
624.00
650.00
2554
1050.00
724.00
996.00
672.00
698.00
2556
1052.00
764.00
1036.00
712.00
738.00
2564
1056.00
766.00
1038.00
716.00
740.00
2594
1070.00
780.00
1050.00
728.00
754.00
2596
1084.00
780.00
1052.00
728.00
754.00
2688
1128.00
820.00
1088.00
766.00
792.00
2690
1130.00
834.00
1104.00
780.00
806.00
2694
1132.00
836.00
1104.00
782.00
808.00
2888
1226.00
918.00
1184.00
860.00
890.00
2890
1228.00
934.00
1200.00
876.00
906.00
2928
1290.00
950.00
1216.00
892.00
922.00
3074
1364.00
1014.00
1276.00
952.00
984.00
3076
1366.00
1016.00
1278.00
954.00
984.00
3130
1392.00
1040.00
1302.00
978.00
1010.00
3132
1394.00
1058.00
1318.00
994.00
1026.00
3164
1410.00
1074.00
1334.00
1010.00
1042.00
3166
1426.00
1074.00
1334.00
1010.00
1042.00
3294
1492.00
1136.00
1394.00
1070.00
1104.00
3296
1492.00
1154.00
1412.00
1088.00
1120.00
3626
1660.00
1316.00
1566.00
1242.00
1280.00
3628
1662.00
1370.00
1622.00
1298.00
1334.00
3688
1692.00
1402.00
1652.00
1328.00
1364.00
3690
1694.00
1402.00
1652.00
1328.00
1366.00
3864
1782.00
1490.00
1736.00
1412.00
1452.00
3866
1784.00
1510.00
1756.00
1432.00
1472.00
4238
1974.00
1700.00
1940.00
1616.00
1658.00
4240
1974.00
1700.00
1940.00
1616.00
1658.00
4980
2352.00
2078.00
2302.00
1978.00
2028.00
4982
2352.00
2080.00
2304.00
1980.00
2030.00
5304
2516.00
2244.00
2462.00
2138.00
2190.00
5306
2518.00
2244.00
2462.00
2138.00
2192.00
5472
2602.00
2330.00
2544.00
2220.00
2274.00
5474
2604.00
2330.00
2544.00
2220.00
2276.00
5796
2768.00
2494.00
2702.00
2378.00
2436.00
5798
2768.00
2496.00
2704.00
2380.00
2438.00
5826
2782.00
2510.00
2718.00
2394.00
2452.00
5828
2784.00
2510.00
2718.00
2394.00
2452.00
6220
2984.00
2710.00
2910.00
2586.00
2648.00
6222
2986.00
2712.00
2912.00
2588.00
2650.00
6922
3412.00
3068.00
3254.00
2930.00
3000.00
Monthly withholding amounts including HELP/TSL and SFSS components