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 on or after 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:
■ $667 or more if paid weekly
■ $1,334 or more if paid fortnightly
■ $2,890.33 or more if paid monthly
■ $8,671 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:
■ $667 or more if paid weekly
■ $1,334 or more if paid fortnightly
■ $2,890.33 or more if paid monthly
■ $8,671 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 sums of 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$
27
5.00
-
9.00
-
-
28
6.00
-
9.00
-
-
116
26.00
-
38.00
-
-
117
26.00
-
39.00
-
-
249
57.00
-
82.00
-
-
250
57.00
-
82.00
-
-
337
78.00
-
111.00
-
-
338
78.00
-
112.00
-
-
369
89.00
-
122.00
-
-
370
89.00
-
122.00
-
-
400
100.00
6.00
132.00
6.00
6.00
401
100.00
6.00
132.00
6.00
6.00
501
135.00
35.00
165.00
25.00
25.00
502
136.00
35.00
166.00
25.00
25.00
666
193.00
70.00
220.00
56.00
56.00
667
220.00
70.00
220.00
57.00
57.00
677
224.00
72.00
223.00
59.00
59.00
678
224.00
72.00
224.00
59.00
59.00
710
237.00
79.00
234.00
65.00
66.00
711
237.00
79.00
235.00
65.00
67.00
785
266.00
105.00
259.00
89.00
95.00
786
270.00
106.00
259.00
90.00
95.00
846
294.00
127.00
279.00
110.00
118.00
847
294.00
127.00
280.00
110.00
118.00
903
317.00
146.00
298.00
128.00
137.00
904
321.00
147.00
298.00
129.00
138.00
916
326.00
151.00
302.00
133.00
142.00
917
327.00
151.00
303.00
133.00
142.00
971
348.00
170.00
320.00
151.00
161.00
972
354.00
171.00
321.00
151.00
161.00
1039
381.00
194.00
343.00
173.00
184.00
1040
381.00
236.00
385.00
215.00
226.00
1071
394.00
248.00
396.00
227.00
237.00
1072
399.00
249.00
397.00
227.00
238.00
1158
435.00
282.00
428.00
259.00
270.00
1159
435.00
288.00
435.00
265.00
277.00
1164
437.00
290.00
437.00
267.00
279.00
1165
438.00
291.00
437.00
267.00
279.00
1191
449.00
301.00
447.00
277.00
289.00
1192
456.00
301.00
447.00
277.00
289.00
1274
493.00
334.00
478.00
308.00
321.00
1275
500.00
334.00
478.00
309.00
321.00
1278
501.00
342.00
486.00
316.00
329.00
1281
503.00
343.00
487.00
317.00
330.00
1282
503.00
343.00
487.00
318.00
330.00
1344
532.00
368.00
511.00
341.00
355.00
1345
532.00
375.00
518.00
348.00
362.00
1347
533.00
376.00
519.00
349.00
363.00
1440
576.00
414.00
554.00
385.00
399.00
1441
583.00
414.00
555.00
385.00
400.00
1445
585.00
423.00
564.00
394.00
408.00
1537
628.00
461.00
599.00
430.00
445.00
1538
629.00
461.00
600.00
430.00
446.00
1559
638.00
471.00
609.00
439.00
455.00
1560
647.00
471.00
610.00
440.00
455.00
1565
649.00
473.00
612.00
442.00
458.00
1566
649.00
482.00
620.00
450.00
466.00
1647
687.00
518.00
655.00
485.00
502.00
1648
688.00
527.00
664.00
494.00
511.00
1813
765.00
603.00
737.00
567.00
585.00
1814
766.00
613.00
746.00
576.00
594.00
1844
780.00
626.00
759.00
590.00
608.00
1845
781.00
627.00
760.00
590.00
608.00
1932
821.00
667.00
799.00
629.00
648.00
1933
822.00
678.00
809.00
639.00
658.00
2119
909.00
765.00
892.00
723.00
744.00
2120
910.00
765.00
893.00
723.00
744.00
2490
1084.00
939.00
1059.00
889.00
914.00
2491
1084.00
940.00
1060.00
890.00
915.00
2652
1160.00
1015.00
1132.00
962.00
989.00
2653
1160.00
1016.00
1133.00
963.00
989.00
2736
1199.00
1055.00
1170.00
1000.00
1028.00
2737
1200.00
1055.00
1171.00
1001.00
1028.00
2898
1275.00
1131.00
1243.00
1073.00
1102.00
2899
1276.00
1132.00
1243.00
1074.00
1103.00
2913
1282.00
1138.00
1250.00
1080.00
1109.00
2914
1283.00
1139.00
1250.00
1080.00
1109.00
3087
1364.00
1220.00
1328.00
1158.00
1189.00
3088
1365.00
1220.00
1329.00
1159.00
1189.00
3461
1577.00
1396.00
1496.00
1326.00
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$
54
10.00
-
18.00
-
-
56
12.00
-
18.00
-
-
232
52.00
-
76.00
-
-
234
52.00
-
78.00
-
-
498
114.00
-
164.00
-
-
500
114.00
-
164.00
-
-
674
156.00
-
222.00
-
-
676
156.00
-
224.00
-
-
738
178.00
-
244.00
-
-
740
178.00
-
244.00
-
-
800
200.00
12.00
264.00
12.00
12.00
802
200.00
12.00
264.00
12.00
12.00
1002
270.00
70.00
330.00
50.00
50.00
1004
272.00
70.00
332.00
50.00
50.00
1332
386.00
140.00
440.00
112.00
112.00
1334
440.00
140.00
440.00
114.00
114.00
1354
448.00
144.00
446.00
118.00
118.00
1356
448.00
144.00
448.00
118.00
118.00
1420
474.00
158.00
468.00
130.00
132.00
1422
474.00
158.00
470.00
130.00
134.00
1570
532.00
210.00
518.00
178.00
190.00
1572
540.00
212.00
518.00
180.00
190.00
1692
588.00
254.00
558.00
220.00
236.00
1694
588.00
254.00
560.00
220.00
236.00
1806
634.00
292.00
596.00
256.00
274.00
1808
642.00
294.00
596.00
258.00
276.00
1832
652.00
302.00
604.00
266.00
284.00
1834
654.00
302.00
606.00
266.00
284.00
1942
696.00
340.00
640.00
302.00
322.00
1944
708.00
342.00
642.00
302.00
322.00
2078
762.00
388.00
686.00
346.00
368.00
2080
762.00
472.00
770.00
430.00
452.00
2142
788.00
496.00
792.00
454.00
474.00
2144
798.00
498.00
794.00
454.00
476.00
2316
870.00
564.00
856.00
518.00
540.00
2318
870.00
576.00
870.00
530.00
554.00
2328
874.00
580.00
874.00
534.00
558.00
2330
876.00
582.00
874.00
534.00
558.00
2382
898.00
602.00
894.00
554.00
578.00
2384
912.00
602.00
894.00
554.00
578.00
2548
986.00
668.00
956.00
616.00
642.00
2550
1000.00
668.00
956.00
618.00
642.00
2556
1002.00
684.00
972.00
632.00
658.00
2562
1006.00
686.00
974.00
634.00
660.00
2564
1006.00
686.00
974.00
636.00
660.00
2688
1064.00
736.00
1022.00
682.00
710.00
2690
1064.00
750.00
1036.00
696.00
724.00
2694
1066.00
752.00
1038.00
698.00
726.00
2880
1152.00
828.00
1108.00
770.00
798.00
2882
1166.00
828.00
1110.00
770.00
800.00
2890
1170.00
846.00
1128.00
788.00
816.00
3074
1256.00
922.00
1198.00
860.00
890.00
3076
1258.00
922.00
1200.00
860.00
892.00
3118
1276.00
942.00
1218.00
878.00
910.00
3120
1294.00
942.00
1220.00
880.00
910.00
3130
1298.00
946.00
1224.00
884.00
916.00
3132
1298.00
964.00
1240.00
900.00
932.00
3294
1374.00
1036.00
1310.00
970.00
1004.00
3296
1376.00
1054.00
1328.00
988.00
1022.00
3626
1530.00
1206.00
1474.00
1134.00
1170.00
3628
1532.00
1226.00
1492.00
1152.00
1188.00
3688
1560.00
1252.00
1518.00
1180.00
1216.00
3690
1562.00
1254.00
1520.00
1180.00
1216.00
3864
1642.00
1334.00
1598.00
1258.00
1296.00
3866
1644.00
1356.00
1618.00
1278.00
1316.00
4238
1818.00
1530.00
1784.00
1446.00
1488.00
4240
1820.00
1530.00
1786.00
1446.00
1488.00
4980
2168.00
1878.00
2118.00
1778.00
1828.00
4982
2168.00
1880.00
2120.00
1780.00
1830.00
5304
2320.00
2030.00
2264.00
1924.00
1978.00
5306
2320.00
2032.00
2266.00
1926.00
1978.00
5472
2398.00
2110.00
2340.00
2000.00
2056.00
5474
2400.00
2110.00
2342.00
2002.00
2056.00
5796
2550.00
2262.00
2486.00
2146.00
2204.00
5798
2552.00
2264.00
2486.00
2148.00
2206.00
5826
2564.00
2276.00
2500.00
2160.00
2218.00
5828
2566.00
2278.00
2500.00
2160.00
2218.00
6174
2728.00
2440.00
2656.00
2316.00
2378.00
6176
2730.00
2440.00
2658.00
2318.00
2378.00
6922
3154.00
2792.00
2992.00
2652.00
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$
117.00
22.00
-
39.00
-
-
121.33
26.00
-
39.00
-
-
502.67
113.00
-
165.00
-
-
507.00
113.00
-
169.00
-
-
1079.00
247.00
-
355.00
-
-
1083.33
247.00
-
355.00
-
-
1460.33
338.00
-
481.00
-
-
1464.67
338.00
-
485.00
-
-
1599.00
386.00
-
529.00
-
-
1603.33
386.00
-
529.00
-
-
1733.33
433.00
26.00
572.00
26.00
26.00
1737.67
433.00
26.00
572.00
26.00
26.00
2171.00
585.00
152.00
715.00
108.00
108.00
2175.33
589.00
152.00
719.00
108.00
108.00
2886.00
836.00
303.00
953.00
243.00
243.00
2890.33
953.00
303.00
953.00
247.00
247.00
2933.67
971.00
312.00
966.00
256.00
256.00
2938.00
971.00
312.00
971.00
256.00
256.00
3076.67
1027.00
342.00
1014.00
282.00
286.00
3081.00
1027.00
342.00
1018.00
282.00
290.00
3401.67
1153.00
455.00
1122.00
386.00
412.00
3406.00
1170.00
459.00
1122.00
390.00
412.00
3666.00
1274.00
550.00
1209.00
477.00
511.00
3670.33
1274.00
550.00
1213.00
477.00
511.00
3913.00
1374.00
633.00
1291.00
555.00
594.00
3917.33
1391.00
637.00
1291.00
559.00
598.00
3969.33
1413.00
654.00
1309.00
576.00
615.00
3973.67
1417.00
654.00
1313.00
576.00
615.00
4207.67
1508.00
737.00
1387.00
654.00
698.00
4212.00
1534.00
741.00
1391.00
654.00
698.00
4502.33
1651.00
841.00
1486.00
750.00
797.00
4506.67
1651.00
1023.00
1668.00
932.00
979.00
4641.00
1707.00
1075.00
1716.00
984.00
1027.00
4645.33
1729.00
1079.00
1720.00
984.00
1031.00
5018.00
1885.00
1222.00
1855.00
1122.00
1170.00
5022.33
1885.00
1248.00
1885.00
1148.00
1200.00
5044.00
1894.00
1257.00
1894.00
1157.00
1209.00
5048.33
1898.00
1261.00
1894.00
1157.00
1209.00
5161.00
1946.00
1304.00
1937.00
1200.00
1252.00
5165.33
1976.00
1304.00
1937.00
1200.00
1252.00
5520.67
2136.00
1447.00
2071.00
1335.00
1391.00
5525.00
2167.00
1447.00
2071.00
1339.00
1391.00
5538.00
2171.00
1482.00
2106.00
1369.00
1426.00
5551.00
2180.00
1486.00
2110.00
1374.00
1430.00
5555.33
2180.00
1486.00
2110.00
1378.00
1430.00
5824.00
2305.00
1595.00
2214.00
1478.00
1538.00
5828.33
2305.00
1625.00
2245.00
1508.00
1569.00
5837.00
2310.00
1629.00
2249.00
1512.00
1573.00
6240.00
2496.00
1794.00
2401.00
1668.00
1729.00
6244.33
2526.00
1794.00
2405.00
1668.00
1733.00
6261.67
2535.00
1833.00
2444.00
1707.00
1768.00
6660.33
2721.00
1998.00
2596.00
1863.00
1928.00
6664.67
2726.00
1998.00
2600.00
1863.00
1933.00
6755.67
2765.00
2041.00
2639.00
1902.00
1972.00
6760.00
2804.00
2041.00
2643.00
1907.00
1972.00
6781.67
2812.00
2050.00
2652.00
1915.00
1985.00
6786.00
2812.00
2089.00
2687.00
1950.00
2019.00
7137.00
2977.00
2245.00
2838.00
2102.00
2175.00
7141.33
2981.00
2284.00
2877.00
2141.00
2214.00
7856.33
3315.00
2613.00
3194.00
2457.00
2535.00
7860.67
3319.00
2656.00
3233.00
2496.00
2574.00
7990.67
3380.00
2713.00
3289.00
2557.00
2635.00
7995.00
3384.00
2717.00
3293.00
2557.00
2635.00
8372.00
3558.00
2890.00
3462.00
2726.00
2808.00
8376.33
3562.00
2938.00
3506.00
2769.00
2851.00
9182.33
3939.00
3315.00
3865.00
3133.00
3224.00
9186.67
3943.00
3315.00
3870.00
3133.00
3224.00
10790.00
4697.00
4069.00
4589.00
3852.00
3961.00
10794.33
4697.00
4073.00
4593.00
3857.00
3965.00
11492.00
5027.00
4398.00
4905.00
4169.00
4286.00
11496.33
5027.00
4403.00
4910.00
4173.00
4286.00
11856.00
5196.00
4572.00
5070.00
4333.00
4455.00
11860.33
5200.00
4572.00
5074.00
4338.00
4455.00
12558.00
5525.00
4901.00
5386.00
4650.00
4775.00
12562.33
5529.00
4905.00
5386.00
4654.00
4780.00
12623.00
5555.00
4931.00
5417.00
4680.00
4806.00
12627.33
5560.00
4936.00
5417.00
4680.00
4806.00
13377.00
5911.00
5287.00
5755.00
5018.00
5152.00
13381.33
5915.00
5287.00
5759.00
5022.00
5152.00
14997.67
6834.00
6049.00
6483.00
5746.00
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 sums of 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$
27
5.00
-
9.00
-
-
28
6.00
-
9.00
-
-
116
26.00
-
38.00
-
-
117
26.00
-
39.00
-
-
249
57.00
-
82.00
-
-
250
57.00
-
82.00
-
-
337
78.00
-
111.00
-
-
338
78.00
-
112.00
-
-
369
89.00
-
122.00
-
-
370
89.00
-
122.00
-
-
400
100.00
6.00
132.00
6.00
6.00
401
100.00
6.00
132.00
6.00
6.00
501
135.00
35.00
165.00
25.00
25.00
502
136.00
35.00
166.00
25.00
25.00
666
193.00
70.00
220.00
56.00
56.00
667
207.00
70.00
220.00
57.00
57.00
677
210.00
72.00
223.00
59.00
59.00
678
211.00
72.00
224.00
59.00
59.00
710
223.00
79.00
234.00
65.00
66.00
711
223.00
79.00
235.00
65.00
67.00
846
273.00
127.00
279.00
110.00
118.00
847
273.00
127.00
280.00
110.00
118.00
903
294.00
146.00
298.00
128.00
137.00
904
303.00
147.00
298.00
129.00
138.00
916
308.00
151.00
302.00
133.00
142.00
917
308.00
151.00
303.00
133.00
142.00
1039
355.00
194.00
343.00
173.00
184.00
1040
355.00
215.00
364.00
194.00
205.00
1164
402.00
261.00
407.00
238.00
249.00
1165
403.00
261.00
408.00
238.00
250.00
1277
450.00
303.00
447.00
277.00
290.00
1278
450.00
316.00
460.00
291.00
303.00
1281
451.00
317.00
461.00
292.00
304.00
1282
452.00
318.00
462.00
292.00
305.00
1440
518.00
378.00
518.00
349.00
363.00
1441
533.00
378.00
519.00
349.00
364.00
1537
574.00
415.00
553.00
384.00
399.00
1538
575.00
415.00
554.00
384.00
400.00
1813
693.00
530.00
664.00
494.00
512.00
1814
693.00
549.00
683.00
513.00
531.00
1844
706.00
562.00
695.00
525.00
543.00
1845
707.00
562.00
695.00
525.00
544.00
2119
824.00
680.00
808.00
638.00
659.00
2120
825.00
681.00
808.00
638.00
659.00
2490
984.00
840.00
960.00
790.00
815.00
2491
984.00
840.00
960.00
790.00
815.00
2652
1054.00
909.00
1026.00
856.00
883.00
2653
1054.00
910.00
1027.00
857.00
883.00
2736
1090.00
945.00
1061.00
891.00
918.00
2737
1090.00
946.00
1061.00
891.00
918.00
2898
1159.00
1015.00
1127.00
957.00
986.00
2899
1160.00
1016.00
1127.00
958.00
987.00
2913
1166.00
1022.00
1133.00
963.00
992.00
2914
1166.00
1022.00
1134.00
964.00
993.00
3087
1241.00
1096.00
1205.00
1035.00
1065.00
3088
1241.00
1097.00
1205.00
1035.00
1066.00
3460
1438.00
1257.00
1357.00
1188.00
1222.00
3461
1439.00
1257.00
1358.00
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$
54
10.00
-
18.00
-
-
56
12.00
-
18.00
-
-
232
52.00
-
76.00
-
-
234
52.00
-
78.00
-
-
498
114.00
-
164.00
-
-
500
114.00
-
164.00
-
-
674
156.00
-
222.00
-
-
676
156.00
-
224.00
-
-
738
178.00
-
244.00
-
-
740
178.00
-
244.00
-
-
800
200.00
12.00
264.00
12.00
12.00
802
200.00
12.00
264.00
12.00
12.00
1002
270.00
70.00
330.00
50.00
50.00
1004
272.00
70.00
332.00
50.00
50.00
1332
386.00
140.00
440.00
112.00
112.00
1334
414.00
140.00
440.00
114.00
114.00
1354
420.00
144.00
446.00
118.00
118.00
1356
422.00
144.00
448.00
118.00
118.00
1420
446.00
158.00
468.00
130.00
132.00
1422
446.00
158.00
470.00
130.00
134.00
1692
546.00
254.00
558.00
220.00
236.00
1694
546.00
254.00
560.00
220.00
236.00
1806
588.00
292.00
596.00
256.00
274.00
1808
606.00
294.00
596.00
258.00
276.00
1832
616.00
302.00
604.00
266.00
284.00
1834
616.00
302.00
606.00
266.00
284.00
2078
710.00
388.00
686.00
346.00
368.00
2080
710.00
430.00
728.00
388.00
410.00
2328
804.00
522.00
814.00
476.00
498.00
2330
806.00
522.00
816.00
476.00
500.00
2554
900.00
606.00
894.00
554.00
580.00
2556
900.00
632.00
920.00
582.00
606.00
2562
902.00
634.00
922.00
584.00
608.00
2564
904.00
636.00
924.00
584.00
610.00
2880
1036.00
756.00
1036.00
698.00
726.00
2882
1066.00
756.00
1038.00
698.00
728.00
3074
1148.00
830.00
1106.00
768.00
798.00
3076
1150.00
830.00
1108.00
768.00
800.00
3626
1386.00
1060.00
1328.00
988.00
1024.00
3628
1386.00
1098.00
1366.00
1026.00
1062.00
3688
1412.00
1124.00
1390.00
1050.00
1086.00
3690
1414.00
1124.00
1390.00
1050.00
1088.00
4238
1648.00
1360.00
1616.00
1276.00
1318.00
4240
1650.00
1362.00
1616.00
1276.00
1318.00
4980
1968.00
1680.00
1920.00
1580.00
1630.00
4982
1968.00
1680.00
1920.00
1580.00
1630.00
5304
2108.00
1818.00
2052.00
1712.00
1766.00
5306
2108.00
1820.00
2054.00
1714.00
1766.00
5472
2180.00
1890.00
2122.00
1782.00
1836.00
5474
2180.00
1892.00
2122.00
1782.00
1836.00
5796
2318.00
2030.00
2254.00
1914.00
1972.00
5798
2320.00
2032.00
2254.00
1916.00
1974.00
5826
2332.00
2044.00
2266.00
1926.00
1984.00
5828
2332.00
2044.00
2268.00
1928.00
1986.00
6174
2482.00
2192.00
2410.00
2070.00
2130.00
6176
2482.00
2194.00
2410.00
2070.00
2132.00
6920
2876.00
2514.00
2714.00
2376.00
2444.00
6922
2878.00
2514.00
2716.00
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$
117.00
22.00
-
39.00
-
-
121.33
26.00
-
39.00
-
-
502.67
113.00
-
165.00
-
-
507.00
113.00
-
169.00
-
-
1079.00
247.00
-
355.00
-
-
1083.33
247.00
-
355.00
-
-
1460.33
338.00
-
481.00
-
-
1464.67
338.00
-
485.00
-
-
1599.00
386.00
-
529.00
-
-
1603.33
386.00
-
529.00
-
-
1733.33
433.00
26.00
572.00
26.00
26.00
1737.67
433.00
26.00
572.00
26.00
26.00
2171.00
585.00
152.00
715.00
108.00
108.00
2175.33
589.00
152.00
719.00
108.00
108.00
2886.00
836.00
303.00
953.00
243.00
243.00
2890.33
897.00
303.00
953.00
247.00
247.00
2933.67
910.00
312.00
966.00
256.00
256.00
2938.00
914.00
312.00
971.00
256.00
256.00
3076.67
966.00
342.00
1014.00
282.00
286.00
3081.00
966.00
342.00
1018.00
282.00
290.00
3666.00
1183.00
550.00
1209.00
477.00
511.00
3670.33
1183.00
550.00
1213.00
477.00
511.00
3913.00
1274.00
633.00
1291.00
555.00
594.00
3917.33
1313.00
637.00
1291.00
559.00
598.00
3969.33
1335.00
654.00
1309.00
576.00
615.00
3973.67
1335.00
654.00
1313.00
576.00
615.00
4502.33
1538.00
841.00
1486.00
750.00
797.00
4506.67
1538.00
932.00
1577.00
841.00
888.00
5044.00
1742.00
1131.00
1764.00
1031.00
1079.00
5048.33
1746.00
1131.00
1768.00
1031.00
1083.00
5533.67
1950.00
1313.00
1937.00
1200.00
1257.00
5538.00
1950.00
1369.00
1993.00
1261.00
1313.00
5551.00
1954.00
1374.00
1998.00
1265.00
1317.00
5555.33
1959.00
1378.00
2002.00
1265.00
1322.00
6240.00
2245.00
1638.00
2245.00
1512.00
1573.00
6244.33
2310.00
1638.00
2249.00
1512.00
1577.00
6660.33
2487.00
1798.00
2396.00
1664.00
1729.00
6664.67
2492.00
1798.00
2401.00
1664.00
1733.00
7856.33
3003.00
2297.00
2877.00
2141.00
2219.00
7860.67
3003.00
2379.00
2960.00
2223.00
2301.00
7990.67
3059.00
2435.00
3012.00
2275.00
2353.00
7995.00
3064.00
2435.00
3012.00
2275.00
2357.00
9182.33
3571.00
2947.00
3501.00
2765.00
2856.00
9186.67
3575.00
2951.00
3501.00
2765.00
2856.00
10790.00
4264.00
3640.00
4160.00
3423.00
3532.00
10794.33
4264.00
3640.00
4160.00
3423.00
3532.00
11492.00
4567.00
3939.00
4446.00
3709.00
3826.00
11496.33
4567.00
3943.00
4450.00
3714.00
3826.00
11856.00
4723.00
4095.00
4598.00
3861.00
3978.00
11860.33
4723.00
4099.00
4598.00
3861.00
3978.00
12558.00
5022.00
4398.00
4884.00
4147.00
4273.00
12562.33
5027.00
4403.00
4884.00
4151.00
4277.00
12623.00
5053.00
4429.00
4910.00
4173.00
4299.00
12627.33
5053.00
4429.00
4914.00
4177.00
4303.00
13377.00
5378.00
4749.00
5222.00
4485.00
4615.00
13381.33
5378.00
4754.00
5222.00
4485.00
4619.00
14993.33
6231.00
5447.00
5880.00
5148.00
5295.00
14997.67
6236.00
5447.00
5885.00
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 sums of 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$
27
5.00
-
9.00
-
-
28
6.00
-
9.00
-
-
116
26.00
-
38.00
-
-
117
26.00
-
39.00
-
-
249
57.00
-
82.00
-
-
250
57.00
-
82.00
-
-
337
78.00
-
111.00
-
-
338
78.00
-
112.00
-
-
369
89.00
-
122.00
-
-
370
89.00
-
122.00
-
-
400
100.00
6.00
132.00
6.00
6.00
401
100.00
6.00
132.00
6.00
6.00
501
135.00
35.00
165.00
25.00
25.00
502
136.00
35.00
166.00
25.00
25.00
666
193.00
70.00
220.00
56.00
56.00
667
233.00
70.00
220.00
57.00
57.00
677
237.00
72.00
223.00
59.00
59.00
678
238.00
72.00
224.00
59.00
59.00
710
251.00
79.00
234.00
65.00
66.00
711
251.00
79.00
235.00
65.00
67.00
785
282.00
105.00
259.00
89.00
95.00
786
286.00
106.00
259.00
90.00
95.00
846
311.00
127.00
279.00
110.00
118.00
847
311.00
127.00
280.00
110.00
118.00
903
335.00
146.00
298.00
128.00
137.00
904
349.00
147.00
298.00
129.00
138.00
916
354.00
151.00
302.00
133.00
142.00
917
354.00
151.00
303.00
133.00
142.00
971
377.00
170.00
320.00
151.00
161.00
972
383.00
171.00
321.00
151.00
161.00
1039
412.00
194.00
343.00
173.00
184.00
1040
412.00
257.00
406.00
236.00
246.00
1071
426.00
270.00
418.00
248.00
259.00
1072
432.00
270.00
418.00
249.00
259.00
1158
469.00
305.00
452.00
282.00
294.00
1159
470.00
311.00
458.00
288.00
300.00
1164
472.00
314.00
460.00
290.00
302.00
1165
473.00
314.00
460.00
291.00
302.00
1191
485.00
325.00
471.00
301.00
313.00
1192
491.00
325.00
471.00
301.00
313.00
1274
531.00
359.00
503.00
334.00
346.00
1275
538.00
360.00
504.00
334.00
347.00
1278
540.00
380.00
524.00
354.00
367.00
1281
541.00
381.00
525.00
356.00
369.00
1282
542.00
382.00
526.00
356.00
369.00
1344
572.00
408.00
551.00
382.00
395.00
1345
572.00
416.00
558.00
389.00
402.00
1347
573.00
416.00
559.00
389.00
403.00
1440
619.00
457.00
598.00
428.00
442.00
1441
641.00
457.00
598.00
429.00
443.00
1445
643.00
466.00
607.00
437.00
452.00
1537
690.00
507.00
646.00
476.00
491.00
1538
690.00
507.00
646.00
476.00
492.00
1559
701.00
517.00
656.00
486.00
502.00
1560
709.00
518.00
657.00
487.00
502.00
1565
712.00
520.00
659.00
489.00
505.00
1566
712.00
529.00
667.00
497.00
513.00
1647
753.00
568.00
705.00
535.00
551.00
1648
754.00
577.00
713.00
544.00
560.00
1813
838.00
657.00
791.00
621.00
639.00
1814
839.00
685.00
819.00
649.00
667.00
1844
854.00
700.00
833.00
663.00
682.00
1845
854.00
701.00
834.00
664.00
682.00
1932
899.00
745.00
876.00
706.00
725.00
1933
899.00
755.00
886.00
716.00
736.00
2119
994.00
850.00
977.00
807.00
829.00
2120
995.00
850.00
978.00
808.00
829.00
2490
1183.00
1039.00
1159.00
989.00
1014.00
2491
1184.00
1039.00
1160.00
990.00
1015.00
2652
1266.00
1122.00
1238.00
1069.00
1095.00
2653
1266.00
1122.00
1239.00
1069.00
1096.00
2736
1309.00
1164.00
1280.00
1110.00
1137.00
2737
1309.00
1165.00
1280.00
1110.00
1138.00
2898
1391.00
1247.00
1359.00
1189.00
1218.00
2899
1392.00
1248.00
1359.00
1190.00
1219.00
2913
1399.00
1255.00
1366.00
1196.00
1226.00
2914
1400.00
1255.00
1367.00
1197.00
1226.00
3087
1488.00
1343.00
1452.00
1282.00
1313.00
3088
1488.00
1344.00
1452.00
1282.00
1313.00
3461
1716.00
1534.00
1635.00
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$
54
10.00
-
18.00
-
-
56
12.00
-
18.00
-
-
232
52.00
-
76.00
-
-
234
52.00
-
78.00
-
-
498
114.00
-
164.00
-
-
500
114.00
-
164.00
-
-
674
156.00
-
222.00
-
-
676
156.00
-
224.00
-
-
738
178.00
-
244.00
-
-
740
178.00
-
244.00
-
-
800
200.00
12.00
264.00
12.00
12.00
802
200.00
12.00
264.00
12.00
12.00
1002
270.00
70.00
330.00
50.00
50.00
1004
272.00
70.00
332.00
50.00
50.00
1332
386.00
140.00
440.00
112.00
112.00
1334
466.00
140.00
440.00
114.00
114.00
1354
474.00
144.00
446.00
118.00
118.00
1356
476.00
144.00
448.00
118.00
118.00
1420
502.00
158.00
468.00
130.00
132.00
1422
502.00
158.00
470.00
130.00
134.00
1570
564.00
210.00
518.00
178.00
190.00
1572
572.00
212.00
518.00
180.00
190.00
1692
622.00
254.00
558.00
220.00
236.00
1694
622.00
254.00
560.00
220.00
236.00
1806
670.00
292.00
596.00
256.00
274.00
1808
698.00
294.00
596.00
258.00
276.00
1832
708.00
302.00
604.00
266.00
284.00
1834
708.00
302.00
606.00
266.00
284.00
1942
754.00
340.00
640.00
302.00
322.00
1944
766.00
342.00
642.00
302.00
322.00
2078
824.00
388.00
686.00
346.00
368.00
2080
824.00
514.00
812.00
472.00
492.00
2142
852.00
540.00
836.00
496.00
518.00
2144
864.00
540.00
836.00
498.00
518.00
2316
938.00
610.00
904.00
564.00
588.00
2318
940.00
622.00
916.00
576.00
600.00
2328
944.00
628.00
920.00
580.00
604.00
2330
946.00
628.00
920.00
582.00
604.00
2382
970.00
650.00
942.00
602.00
626.00
2384
982.00
650.00
942.00
602.00
626.00
2548
1062.00
718.00
1006.00
668.00
692.00
2550
1076.00
720.00
1008.00
668.00
694.00
2556
1080.00
760.00
1048.00
708.00
734.00
2562
1082.00
762.00
1050.00
712.00
738.00
2564
1084.00
764.00
1052.00
712.00
738.00
2688
1144.00
816.00
1102.00
764.00
790.00
2690
1144.00
832.00
1116.00
778.00
804.00
2694
1146.00
832.00
1118.00
778.00
806.00
2880
1238.00
914.00
1196.00
856.00
884.00
2882
1282.00
914.00
1196.00
858.00
886.00
2890
1286.00
932.00
1214.00
874.00
904.00
3074
1380.00
1014.00
1292.00
952.00
982.00
3076
1380.00
1014.00
1292.00
952.00
984.00
3118
1402.00
1034.00
1312.00
972.00
1004.00
3120
1418.00
1036.00
1314.00
974.00
1004.00
3130
1424.00
1040.00
1318.00
978.00
1010.00
3132
1424.00
1058.00
1334.00
994.00
1026.00
3294
1506.00
1136.00
1410.00
1070.00
1102.00
3296
1508.00
1154.00
1426.00
1088.00
1120.00
3626
1676.00
1314.00
1582.00
1242.00
1278.00
3628
1678.00
1370.00
1638.00
1298.00
1334.00
3688
1708.00
1400.00
1666.00
1326.00
1364.00
3690
1708.00
1402.00
1668.00
1328.00
1364.00
3864
1798.00
1490.00
1752.00
1412.00
1450.00
3866
1798.00
1510.00
1772.00
1432.00
1472.00
4238
1988.00
1700.00
1954.00
1614.00
1658.00
4240
1990.00
1700.00
1956.00
1616.00
1658.00
4980
2366.00
2078.00
2318.00
1978.00
2028.00
4982
2368.00
2078.00
2320.00
1980.00
2030.00
5304
2532.00
2244.00
2476.00
2138.00
2190.00
5306
2532.00
2244.00
2478.00
2138.00
2192.00
5472
2618.00
2328.00
2560.00
2220.00
2274.00
5474
2618.00
2330.00
2560.00
2220.00
2276.00
5796
2782.00
2494.00
2718.00
2378.00
2436.00
5798
2784.00
2496.00
2718.00
2380.00
2438.00
5826
2798.00
2510.00
2732.00
2392.00
2452.00
5828
2800.00
2510.00
2734.00
2394.00
2452.00
6174
2976.00
2686.00
2904.00
2564.00
2626.00
6176
2976.00
2688.00
2904.00
2564.00
2626.00
6922
3432.00
3068.00
3270.00
2930.00
3000.00
Monthly withholding amounts including HELP/TSL and SFSS components