Who should use this schedule?Who should use this schedule?

Who should use this schedule?

If you develop your own payroll software package, this schedule will assist in calculating the amounts to be withheld from payments made to payees on a weekly, fortnightly, monthly or quarterly basis. Payments include:

 salary, wages, allowances and leave loading paid to employees
 director’s fees
 salary and allowances paid to office holders (including Members of Parliament, statutory office holders, defence force members and police officers)
 payments to labour hire workers
 payments to religious practitioners
 Commonwealth education or training payments, and
 compensation, sickness or accident pay that is calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner).

This schedule also includes such payments made to payees who are foreign residents. For more information see Foreign residents on this page.

Some payees (shearers, fruit and vegetable harvesters, performing artists and those engaged on a daily basis) may be subject to a different rate of withholding. There are also special arrangements for the withholding rate for payments under voluntary agreements.