Schedule 8 – Statement of formulas for calculating HELP, SSL, TSL and 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 2016 to 30 June 2017
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
■ Student Start-up Loan (SSL) debt
■ Trade Support Loan (TSL) debt
■ Financial Supplement (FS) debt.
■ Our Tax withheld calculator can help you work out the correct amount of tax to withhold from payments to most employees.
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), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt?’
■ not completed a Medicare levy variation declaration 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
– $1,055 or more if paid weekly
– $2,110 or more if paid fortnightly
– $4,571.67 or more if paid monthly
– $13,715 or more if paid quarterly.
If your employee has not claimed the tax-free threshold, the HELP/SSL/TSL component is calculated on earnings of:
■ $705 or more if paid weekly
■ $1,410 or more if paid fortnightly
■ $3,055 or more if paid monthly
■ $9,165 or more if paid quarterly.
You must withhold the HELP/SSL/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 $1,095.84.
HELP/SSL/TSL component = $1,095.99 × 4% = $44.00 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/SSL/TSL component = $1,177.99 × 4.5% = $53.00 rounded to the nearest dollar.
Fortnightly HELP/SSL/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/SSL/TSL component = $1,266.99 × 4.5% = $57.00 rounded to the nearest dollar.
Monthly HELP/SSL/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 completed a Medicare levy variation declaration 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
– $1,055 or more if paid weekly
– $2,110 or more if paid fortnightly
– $4,571.67 or more if paid monthly
– $13,715 or more if paid quarterly.
If your employee has not claimed the tax-free threshold, the SFSS component is calculated on earnings of:
■ $705 or more if paid weekly
■ $1,410 or more if paid fortnightly
■ $3,055 or more if paid monthly
■ $9,165 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 ($39.00 × 13/3, rounded to the nearest dollar).
Note: Do not withhold any amount for HELP/SSL/TSL or Financial Supplement debts from lump sum termination payments.
Rounding of withholding amounts to the nearest dollar
Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar.
Accounting software
Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components.
Coefficients to work out the weekly amounts to withhold including the HELP/SSL/TSL component
Your employee’s total withholding, including the HELP/SSL/TSL component, can be calculated using the formula and coefficients stated below.
■ a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts).
Note: If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/SSL/TSL debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the HELP/SSL/TSL component and one will not – for example, name one ‘scale 2’ and the other ‘scale 22’.
The HELP/SSL/TSL component does not apply if the employee has not provided a tax file number (TFN).
Note: Withholding amounts including the HELP/SSL/TSL component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and HELP/SSL/TSL tax tables. The differences result from the rounding of components.
With tax-free threshold
Weekly earnings$
Weekly HELP/SSL/TSL component$
Fortnightly earnings$
Fortnightly HELP/SSL/TSL component$
Monthly earnings$
Monthly HELP/SSL/TSL component$
1055
42.00
2110
84.00
4571.67
182.00
1056
42.00
2112
84.00
4576.00
182.00
1174
47.00
2348
94.00
5087.33
204.00
1175
53.00
2350
106.00
5091.67
230.00
1176
53.00
2352
106.00
5096.00
230.00
1294
58.00
2588
116.00
5607.33
251.00
1295
65.00
2590
130.00
5611.67
282.00
1362
68.00
2724
136.00
5902.00
295.00
1363
75.00
2726
150.00
5906.33
325.00
1364
75.00
2728
150.00
5910.67
325.00
1464
81.00
2928
162.00
6344.00
351.00
1465
88.00
2930
176.00
6348.33
381.00
1466
88.00
2932
176.00
6352.67
381.00
1586
95.00
3172
190.00
6872.67
412.00
1587
103.00
3174
206.00
6877.00
446.00
1670
109.00
3340
218.00
7236.67
472.00
1671
117.00
3342
234.00
7241.00
507.00
1838
129.00
3676
258.00
7964.67
559.00
1839
138.00
3678
276.00
7969.00
598.00
1958
147.00
3916
294.00
8484.67
637.00
1959
157.00
3918
314.00
8489.00
680.00
Weekly withholding amounts including HELP/SSL/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
704
201.00
81.00
229.00
66.00
69.00
705
230.00
81.00
229.00
67.00
69.00
710
232.00
82.00
231.00
68.00
70.00
711
232.00
82.00
231.00
68.00
70.00
824
276.00
121.00
268.00
105.00
113.00
825
281.00
122.00
268.00
105.00
113.00
826
281.00
122.00
268.00
106.00
114.00
827
281.00
122.00
269.00
106.00
114.00
931
322.00
159.00
303.00
140.00
149.00
932
323.00
159.00
303.00
140.00
150.00
944
327.00
163.00
307.00
144.00
154.00
945
332.00
163.00
307.00
145.00
154.00
1012
359.00
187.00
329.00
167.00
177.00
1013
364.00
187.00
329.00
167.00
177.00
1054
381.00
201.00
343.00
180.00
191.00
1055
381.00
244.00
385.00
223.00
233.00
1114
405.00
267.00
407.00
245.00
256.00
1115
411.00
267.00
407.00
245.00
256.00
1174
435.00
290.00
429.00
267.00
278.00
1175
435.00
296.00
435.00
273.00
285.00
1187
440.00
301.00
439.00
277.00
289.00
1188
440.00
301.00
440.00
278.00
290.00
1236
462.00
320.00
457.00
296.00
308.00
1237
469.00
321.00
458.00
296.00
308.00
1281
489.00
338.00
474.00
312.00
325.00
1282
489.00
338.00
474.00
313.00
326.00
1295
495.00
350.00
486.00
324.00
337.00
1320
506.00
360.00
495.00
333.00
347.00
1321
513.00
360.00
495.00
334.00
347.00
1362
532.00
376.00
511.00
349.00
363.00
1363
533.00
384.00
518.00
356.00
370.00
1365
534.00
384.00
519.00
357.00
371.00
1464
579.00
424.00
556.00
395.00
409.00
1465
580.00
432.00
564.00
402.00
417.00
1489
598.00
441.00
573.00
412.00
427.00
1537
621.00
461.00
592.00
430.00
446.00
1538
621.00
461.00
593.00
431.00
446.00
1586
643.00
483.00
613.00
451.00
467.00
1587
644.00
491.00
622.00
460.00
475.00
1608
654.00
501.00
631.00
469.00
485.00
1609
662.00
501.00
631.00
469.00
485.00
1670
691.00
529.00
658.00
496.00
512.00
1671
691.00
538.00
666.00
504.00
521.00
1838
770.00
615.00
740.00
578.00
596.00
1839
770.00
624.00
750.00
588.00
606.00
1844
772.00
627.00
752.00
590.00
608.00
1845
773.00
627.00
752.00
590.00
609.00
1958
826.00
680.00
803.00
641.00
660.00
1959
827.00
690.00
813.00
651.00
670.00
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/SSL/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
1408
402.00
162.00
458.00
132.00
138.00
1410
460.00
162.00
458.00
134.00
138.00
1420
464.00
164.00
462.00
136.00
140.00
1422
464.00
164.00
462.00
136.00
140.00
1648
552.00
242.00
536.00
210.00
226.00
1650
562.00
244.00
536.00
210.00
226.00
1652
562.00
244.00
536.00
212.00
228.00
1654
562.00
244.00
538.00
212.00
228.00
1862
644.00
318.00
606.00
280.00
298.00
1864
646.00
318.00
606.00
280.00
300.00
1888
654.00
326.00
614.00
288.00
308.00
1890
664.00
326.00
614.00
290.00
308.00
2024
718.00
374.00
658.00
334.00
354.00
2026
728.00
374.00
658.00
334.00
354.00
2108
762.00
402.00
686.00
360.00
382.00
2110
762.00
488.00
770.00
446.00
466.00
2228
810.00
534.00
814.00
490.00
512.00
2230
822.00
534.00
814.00
490.00
512.00
2348
870.00
580.00
858.00
534.00
556.00
2350
870.00
592.00
870.00
546.00
570.00
2374
880.00
602.00
878.00
554.00
578.00
2376
880.00
602.00
880.00
556.00
580.00
2472
924.00
640.00
914.00
592.00
616.00
2474
938.00
642.00
916.00
592.00
616.00
2562
978.00
676.00
948.00
624.00
650.00
2564
978.00
676.00
948.00
626.00
652.00
2590
990.00
700.00
972.00
648.00
674.00
2640
1012.00
720.00
990.00
666.00
694.00
2642
1026.00
720.00
990.00
668.00
694.00
2724
1064.00
752.00
1022.00
698.00
726.00
2726
1066.00
768.00
1036.00
712.00
740.00
2730
1068.00
768.00
1038.00
714.00
742.00
2928
1158.00
848.00
1112.00
790.00
818.00
2930
1160.00
864.00
1128.00
804.00
834.00
2978
1196.00
882.00
1146.00
824.00
854.00
3074
1242.00
922.00
1184.00
860.00
892.00
3076
1242.00
922.00
1186.00
862.00
892.00
3172
1286.00
966.00
1226.00
902.00
934.00
3174
1288.00
982.00
1244.00
920.00
950.00
3216
1308.00
1002.00
1262.00
938.00
970.00
3218
1324.00
1002.00
1262.00
938.00
970.00
3340
1382.00
1058.00
1316.00
992.00
1024.00
3342
1382.00
1076.00
1332.00
1008.00
1042.00
3676
1540.00
1230.00
1480.00
1156.00
1192.00
3678
1540.00
1248.00
1500.00
1176.00
1212.00
3688
1544.00
1254.00
1504.00
1180.00
1216.00
3690
1546.00
1254.00
1504.00
1180.00
1218.00
3916
1652.00
1360.00
1606.00
1282.00
1320.00
3918
1654.00
1380.00
1626.00
1302.00
1340.00
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/SSL/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
3050.67
871.00
351.00
992.00
286.00
299.00
3055.00
997.00
351.00
992.00
290.00
299.00
3076.67
1005.00
355.00
1001.00
295.00
303.00
3081.00
1005.00
355.00
1001.00
295.00
303.00
3570.67
1196.00
524.00
1161.00
455.00
490.00
3575.00
1218.00
529.00
1161.00
455.00
490.00
3579.33
1218.00
529.00
1161.00
459.00
494.00
3583.67
1218.00
529.00
1166.00
459.00
494.00
4034.33
1395.00
689.00
1313.00
607.00
646.00
4038.67
1400.00
689.00
1313.00
607.00
650.00
4090.67
1417.00
706.00
1330.00
624.00
667.00
4095.00
1439.00
706.00
1330.00
628.00
667.00
4385.33
1556.00
810.00
1426.00
724.00
767.00
4389.67
1577.00
810.00
1426.00
724.00
767.00
4567.33
1651.00
871.00
1486.00
780.00
828.00
4571.67
1651.00
1057.00
1668.00
966.00
1010.00
4827.33
1755.00
1157.00
1764.00
1062.00
1109.00
4831.67
1781.00
1157.00
1764.00
1062.00
1109.00
5087.33
1885.00
1257.00
1859.00
1157.00
1205.00
5091.67
1885.00
1283.00
1885.00
1183.00
1235.00
5143.67
1907.00
1304.00
1902.00
1200.00
1252.00
5148.00
1907.00
1304.00
1907.00
1205.00
1257.00
5356.00
2002.00
1387.00
1980.00
1283.00
1335.00
5360.33
2032.00
1391.00
1985.00
1283.00
1335.00
5551.00
2119.00
1465.00
2054.00
1352.00
1408.00
5555.33
2119.00
1465.00
2054.00
1356.00
1413.00
5611.67
2145.00
1517.00
2106.00
1404.00
1460.00
5720.00
2193.00
1560.00
2145.00
1443.00
1504.00
5724.33
2223.00
1560.00
2145.00
1447.00
1504.00
5902.00
2305.00
1629.00
2214.00
1512.00
1573.00
5906.33
2310.00
1664.00
2245.00
1543.00
1603.00
5915.00
2314.00
1664.00
2249.00
1547.00
1608.00
6344.00
2509.00
1837.00
2409.00
1712.00
1772.00
6348.33
2513.00
1872.00
2444.00
1742.00
1807.00
6452.33
2591.00
1911.00
2483.00
1785.00
1850.00
6660.33
2691.00
1998.00
2565.00
1863.00
1933.00
6664.67
2691.00
1998.00
2570.00
1868.00
1933.00
6872.67
2786.00
2093.00
2656.00
1954.00
2024.00
6877.00
2791.00
2128.00
2695.00
1993.00
2058.00
6968.00
2834.00
2171.00
2734.00
2032.00
2102.00
6972.33
2869.00
2171.00
2734.00
2032.00
2102.00
7236.67
2994.00
2292.00
2851.00
2149.00
2219.00
7241.00
2994.00
2331.00
2886.00
2184.00
2258.00
7964.67
3337.00
2665.00
3207.00
2505.00
2583.00
7969.00
3337.00
2704.00
3250.00
2548.00
2626.00
7990.67
3345.00
2717.00
3259.00
2557.00
2635.00
7995.00
3350.00
2717.00
3259.00
2557.00
2639.00
8484.67
3579.00
2947.00
3480.00
2778.00
2860.00
8489.00
3584.00
2990.00
3523.00
2821.00
2903.00
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.
■ 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).
Note: 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 will 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).
Note: 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$
1055
21.00
2110
42.00
4571.67
91.00
1056
21.00
2112
42.00
4576.00
91.00
1135
23.00
2270
46.00
4918.33
100.00
1136
23.00
2272
46.00
4922.67
100.00
1214
24.00
2428
48.00
5260.67
104.00
1215
24.00
2430
48.00
5265.00
104.00
1294
26.00
2588
52.00
5607.33
113.00
1295
39.00
2590
78.00
5611.67
169.00
1296
39.00
2592
78.00
5616.00
169.00
1431
43.00
2862
86.00
6201.00
186.00
1432
43.00
2864
86.00
6205.33
186.00
1566
47.00
3132
94.00
6786.00
204.00
1567
47.00
3134
94.00
6790.33
204.00
1702
51.00
3404
102.00
7375.33
221.00
1703
51.00
3406
102.00
7379.67
221.00
1704
51.00
3408
102.00
7384.00
221.00
1838
55.00
3676
110.00
7964.67
238.00
1839
74.00
3678
148.00
7969.00
321.00
1840
74.00
3680
148.00
7973.33
321.00
1959
78.00
3918
156.00
8489.00
338.00
1960
78.00
3920
156.00
8493.33
338.00
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
704
201.00
81.00
229.00
66.00
69.00
705
216.00
81.00
229.00
67.00
69.00
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
931
299.00
159.00
303.00
140.00
149.00
932
299.00
159.00
303.00
140.00
150.00
944
304.00
163.00
307.00
144.00
154.00
945
314.00
163.00
307.00
145.00
154.00
1054
354.00
201.00
343.00
180.00
191.00
1055
355.00
223.00
364.00
202.00
212.00
1187
404.00
271.00
410.00
248.00
260.00
1188
405.00
272.00
410.00
248.00
260.00
1281
444.00
306.00
442.00
280.00
293.00
1282
444.00
306.00
442.00
281.00
293.00
1294
449.00
311.00
446.00
285.00
298.00
1295
450.00
324.00
460.00
298.00
311.00
1488
531.00
396.00
528.00
367.00
382.00
1489
546.00
397.00
529.00
367.00
382.00
1537
567.00
415.00
546.00
384.00
399.00
1538
567.00
415.00
546.00
384.00
400.00
1838
696.00
541.00
666.00
504.00
523.00
1839
697.00
560.00
685.00
523.00
542.00
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
0.00
28.00
0.00
0.00
90
18.00
0.00
30.00
0.00
0.00
232
50.00
0.00
76.00
0.00
0.00
234
50.00
0.00
76.00
0.00
0.00
498
112.00
0.00
162.00
0.00
0.00
500
112.00
0.00
162.00
0.00
0.00
708
160.00
0.00
230.00
0.00
0.00
710
162.00
0.00
230.00
0.00
0.00
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
1408
402.00
162.00
458.00
132.00
138.00
1410
432.00
162.00
458.00
134.00
138.00
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
1862
598.00
318.00
606.00
280.00
298.00
1864
598.00
318.00
606.00
280.00
300.00
1888
608.00
326.00
614.00
288.00
308.00
1890
628.00
326.00
614.00
290.00
308.00
2108
708.00
402.00
686.00
360.00
382.00
2110
710.00
446.00
728.00
404.00
424.00
2374
808.00
542.00
820.00
496.00
520.00
2376
810.00
544.00
820.00
496.00
520.00
2562
888.00
612.00
884.00
560.00
586.00
2564
888.00
612.00
884.00
562.00
586.00
2588
898.00
622.00
892.00
570.00
596.00
2590
900.00
648.00
920.00
596.00
622.00
2976
1062.00
792.00
1056.00
734.00
764.00
2978
1092.00
794.00
1058.00
734.00
764.00
3074
1134.00
830.00
1092.00
768.00
798.00
3076
1134.00
830.00
1092.00
768.00
800.00
3676
1392.00
1082.00
1332.00
1008.00
1046.00
3678
1394.00
1120.00
1370.00
1046.00
1084.00
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
3050.67
871.00
351.00
992.00
286.00
299.00
3055.00
936.00
351.00
992.00
290.00
299.00
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
4034.33
1296.00
689.00
1313.00
607.00
646.00
4038.67
1296.00
689.00
1313.00
607.00
650.00
4090.67
1317.00
706.00
1330.00
624.00
667.00
4095.00
1361.00
706.00
1330.00
628.00
667.00
4567.33
1534.00
871.00
1486.00
780.00
828.00
4571.67
1538.00
966.00
1577.00
875.00
919.00
5143.67
1751.00
1174.00
1777.00
1075.00
1127.00
5148.00
1755.00
1179.00
1777.00
1075.00
1127.00
5551.00
1924.00
1326.00
1915.00
1213.00
1270.00
5555.33
1924.00
1326.00
1915.00
1218.00
1270.00
5607.33
1946.00
1348.00
1933.00
1235.00
1291.00
5611.67
1950.00
1404.00
1993.00
1291.00
1348.00
6448.00
2301.00
1716.00
2288.00
1590.00
1655.00
6452.33
2366.00
1720.00
2292.00
1590.00
1655.00
6660.33
2457.00
1798.00
2366.00
1664.00
1729.00
6664.67
2457.00
1798.00
2366.00
1664.00
1733.00
7964.67
3016.00
2344.00
2886.00
2184.00
2266.00
7969.00
3020.00
2427.00
2968.00
2266.00
2349.00
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/SSL/TSL and SFSS components
Your employee’s total withholding, including the HELP/SSL/TSL and SFSS components, can be calculated using the formula and coefficients stated below.
■ 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).
Note: If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/SSL/TSL and Financial Supplement debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the HELP/SSL/TSL and SFSS components and one will not – for example, name one ‘scale 2’ and the other ‘scale 22’.
The HELP/SSL/TSL and SFSS components do not apply if the employee has not provided a tax file number (TFN).
Note: Withholding amounts including the HELP/SSL/TSL and SFSS components worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG, HELP/SSL/TSL and SFSS tax tables. The differences result from the rounding of components.
Weekly withholding amounts including HELP/SSL/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
704
201.00
81.00
229.00
66.00
69.00
705
244.00
81.00
229.00
67.00
69.00
710
246.00
82.00
231.00
68.00
70.00
711
247.00
82.00
231.00
68.00
70.00
824
293.00
121.00
268.00
105.00
113.00
825
297.00
122.00
268.00
105.00
113.00
826
298.00
122.00
268.00
106.00
114.00
827
298.00
122.00
269.00
106.00
114.00
931
341.00
159.00
303.00
140.00
149.00
932
341.00
159.00
303.00
140.00
150.00
944
346.00
163.00
307.00
144.00
154.00
945
361.00
163.00
307.00
145.00
154.00
1012
389.00
187.00
329.00
167.00
177.00
1013
395.00
187.00
329.00
167.00
177.00
1054
412.00
201.00
343.00
180.00
191.00
1055
413.00
265.00
406.00
244.00
255.00
1114
438.00
289.00
429.00
267.00
278.00
1115
444.00
290.00
429.00
267.00
278.00
1174
470.00
314.00
452.00
290.00
302.00
1175
470.00
320.00
458.00
296.00
308.00
1187
476.00
325.00
463.00
301.00
313.00
1188
476.00
325.00
463.00
301.00
313.00
1236
499.00
345.00
482.00
320.00
333.00
1237
506.00
345.00
482.00
321.00
333.00
1281
527.00
364.00
500.00
338.00
351.00
1282
528.00
364.00
500.00
338.00
351.00
1295
534.00
389.00
525.00
363.00
376.00
1320
546.00
399.00
535.00
373.00
386.00
1321
553.00
400.00
535.00
373.00
387.00
1362
573.00
417.00
552.00
390.00
404.00
1363
574.00
425.00
559.00
397.00
411.00
1365
575.00
425.00
560.00
398.00
412.00
1464
623.00
468.00
600.00
439.00
453.00
1465
624.00
476.00
608.00
446.00
461.00
1489
658.00
486.00
618.00
456.00
471.00
1537
682.00
507.00
638.00
476.00
492.00
1538
683.00
508.00
639.00
477.00
492.00
1586
707.00
531.00
661.00
499.00
515.00
1587
707.00
539.00
669.00
507.00
523.00
1608
718.00
549.00
679.00
517.00
533.00
1609
726.00
550.00
679.00
517.00
534.00
1670
758.00
579.00
708.00
546.00
563.00
1671
758.00
588.00
717.00
555.00
571.00
1838
843.00
670.00
795.00
633.00
652.00
1839
844.00
698.00
823.00
661.00
680.00
1844
846.00
701.00
826.00
664.00
682.00
1845
847.00
701.00
826.00
664.00
683.00
1958
904.00
758.00
881.00
719.00
738.00
1959
905.00
768.00
891.00
729.00
749.00
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/SSL/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
1408
402.00
162.00
458.00
132.00
138.00
1410
488.00
162.00
458.00
134.00
138.00
1420
492.00
164.00
462.00
136.00
140.00
1422
494.00
164.00
462.00
136.00
140.00
1648
586.00
242.00
536.00
210.00
226.00
1650
594.00
244.00
536.00
210.00
226.00
1652
596.00
244.00
536.00
212.00
228.00
1654
596.00
244.00
538.00
212.00
228.00
1862
682.00
318.00
606.00
280.00
298.00
1864
682.00
318.00
606.00
280.00
300.00
1888
692.00
326.00
614.00
288.00
308.00
1890
722.00
326.00
614.00
290.00
308.00
2024
778.00
374.00
658.00
334.00
354.00
2026
790.00
374.00
658.00
334.00
354.00
2108
824.00
402.00
686.00
360.00
382.00
2110
826.00
530.00
812.00
488.00
510.00
2228
876.00
578.00
858.00
534.00
556.00
2230
888.00
580.00
858.00
534.00
556.00
2348
940.00
628.00
904.00
580.00
604.00
2350
940.00
640.00
916.00
592.00
616.00
2374
952.00
650.00
926.00
602.00
626.00
2376
952.00
650.00
926.00
602.00
626.00
2472
998.00
690.00
964.00
640.00
666.00
2474
1012.00
690.00
964.00
642.00
666.00
2562
1054.00
728.00
1000.00
676.00
702.00
2564
1056.00
728.00
1000.00
676.00
702.00
2590
1068.00
778.00
1050.00
726.00
752.00
2640
1092.00
798.00
1070.00
746.00
772.00
2642
1106.00
800.00
1070.00
746.00
774.00
2724
1146.00
834.00
1104.00
780.00
808.00
2726
1148.00
850.00
1118.00
794.00
822.00
2730
1150.00
850.00
1120.00
796.00
824.00
2928
1246.00
936.00
1200.00
878.00
906.00
2930
1248.00
952.00
1216.00
892.00
922.00
2978
1316.00
972.00
1236.00
912.00
942.00
3074
1364.00
1014.00
1276.00
952.00
984.00
3076
1366.00
1016.00
1278.00
954.00
984.00
3172
1414.00
1062.00
1322.00
998.00
1030.00
3174
1414.00
1078.00
1338.00
1014.00
1046.00
3216
1436.00
1098.00
1358.00
1034.00
1066.00
3218
1452.00
1100.00
1358.00
1034.00
1068.00
3340
1516.00
1158.00
1416.00
1092.00
1126.00
3342
1516.00
1176.00
1434.00
1110.00
1142.00
3676
1686.00
1340.00
1590.00
1266.00
1304.00
3678
1688.00
1396.00
1646.00
1322.00
1360.00
3688
1692.00
1402.00
1652.00
1328.00
1364.00
3690
1694.00
1402.00
1652.00
1328.00
1366.00
3916
1808.00
1516.00
1762.00
1438.00
1476.00
3918
1810.00
1536.00
1782.00
1458.00
1498.00
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/SSL/TSL and SFSS components