For payments made from 1 July 2017 to 30 June 2018
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:
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:
\- $1,074 or more if paid weekly
\- $2,148 or more if paid fortnightly
\- $4,654 or more if paid monthly
\- $13,962 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:
■ $724 or more if paid weekly
■ $1,448 or more if paid fortnightly
■ $3,137.33 or more if paid monthly
■ $9,412 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.
ExamplesEmployee 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% = $47.00 rounded to the nearest dollar.Fortnightly HELP/SSL/TSL component = $94.00 ($47.00 × 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:
\- $1,074 or more if paid weekly
\- $2,148 or more if paid fortnightly
\- $4,654 or more if paid monthly
\- $13,962 or more if paid quarterly.
If your employee has not claimed the tax-free threshold, the SFSS component is calculated on earnings of:
■ $724 or more if paid weekly
■ $1,448 or more if paid fortnightly
■ $3,137.33 or more if paid monthly
■ $9,412 or more if paid quarterly.
You must withhold the SFSS component from all your employee's earnings, including taxable allowances, bonuses and commissions.
Examples4. 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.5. 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).6. 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 × 2% = $26.00 rounded to the nearest dollar.Monthly SFSS component = $113.00 ($26.00 × 13/3, rounded to the nearest dollar).
Do not withhold any amount for HELP/SSL/TSL or Financial Supplement debts from lump sum termination payments.
Rounding of withholding amounts to the nearest dollar
Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar.
Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components.
Coefficients to work out the weekly amounts to withhold including the HELP/SSL/TSL component
Your employee’s total withholding, including the HELP/SSL/TSL component, can be calculated using the formula and coefficients stated below.
■ a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts).
If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/SSL/TSL debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the HELP/SSL/TSL component and one will not – for example, name one ‘scale 2’ and the other ‘scale 22’.
The HELP/SSL/TSL component does not apply if the employee has not provided a tax file number (TFN).
Withholding amounts including the HELP/SSL/TSL component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and HELP/SSL/TSL tax tables. The differences result from the rounding of components.
With tax-free threshold
Weekly earnings$
Weekly HELP/SSL/TSL component$
Fortnightly earnings$
Fortnightly HELP/SSL/TSL component$
Monthly earnings$
Monthly HELP/SSL/TSL component$
1074
43.00
2148
86.00
4654.00
186.00
1075
43.00
2150
86.00
4658.33
186.00
1195
48.00
2390
96.00
5178.33
208.00
1196
54.00
2392
108.00
5182.67
234.00
1197
54.00
2394
108.00
5187.00
234.00
1318
59.00
2636
118.00
5711.33
256.00
1319
66.00
2638
132.00
5715.67
286.00
1387
69.00
2774
138.00
6010.33
299.00
1388
76.00
2776
152.00
6014.67
329.00
1389
76.00
2778
152.00
6019.00
329.00
1491
82.00
2982
164.00
6461.00
355.00
1492
90.00
2984
180.00
6465.33
390.00
1493
90.00
2986
180.00
6469.67
390.00
1615
97.00
3230
194.00
6998.33
420.00
1616
105.00
3232
210.00
7002.67
455.00
1700
111.00
3400
222.00
7366.67
481.00
1701
119.00
3402
238.00
7371.00
516.00
1871
131.00
3742
262.00
8107.67
568.00
1872
140.00
3744
280.00
8112.00
607.00
1994
150.00
3988
300.00
8640.67
650.00
1995
160.00
3990
320.00
8645.00
693.00
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$
65
12.00
-
21.00
-
-
66
13.00
-
21.00
-
-
116
24.00
-
38.00
-
-
117
25.00
-
38.00
-
-
249
56.00
-
81.00
-
-
250
56.00
-
81.00
-
-
354
80.00
-
115.00
-
-
355
80.00
-
115.00
-
-
360
81.00
1.00
117.00
1.00
1.00
361
82.00
1.00
117.00
1.00
1.00
415
101.00
12.00
135.00
12.00
12.00
416
101.00
12.00
135.00
12.00
12.00
519
137.00
42.00
169.00
31.00
31.00
520
137.00
42.00
169.00
32.00
32.00
701
200.00
80.00
228.00
66.00
66.00
702
200.00
80.00
228.00
66.00
66.00
710
203.00
82.00
231.00
68.00
68.00
711
203.00
82.00
231.00
68.00
68.00
723
208.00
86.00
235.00
72.00
73.00
724
237.00
87.00
235.00
72.00
73.00
845
284.00
129.00
275.00
112.00
119.00
846
288.00
129.00
275.00
112.00
119.00
878
301.00
140.00
285.00
123.00
131.00
879
301.00
141.00
286.00
123.00
132.00
931
322.00
159.00
303.00
140.00
149.00
932
322.00
159.00
303.00
140.00
150.00
968
336.00
171.00
315.00
152.00
162.00
969
342.00
172.00
315.00
152.00
162.00
1037
368.00
195.00
337.00
175.00
185.00
1038
374.00
196.00
337.00
175.00
185.00
1073
388.00
208.00
349.00
187.00
197.00
1074
388.00
251.00
392.00
230.00
241.00
1141
415.00
277.00
417.00
254.00
266.00
1142
421.00
278.00
417.00
255.00
266.00
1195
443.00
298.00
436.00
274.00
286.00
1196
443.00
305.00
443.00
281.00
293.00
1265
471.00
332.00
468.00
306.00
319.00
1266
478.00
332.00
468.00
307.00
319.00
1281
484.00
338.00
474.00
312.00
325.00
1282
484.00
338.00
474.00
313.00
326.00
1318
499.00
352.00
488.00
326.00
339.00
1319
500.00
359.00
495.00
333.00
346.00
1323
501.00
361.00
496.00
335.00
348.00
1350
514.00
372.00
506.00
345.00
358.00
1351
521.00
372.00
507.00
345.00
359.00
1387
537.00
386.00
520.00
359.00
372.00
1388
538.00
394.00
527.00
366.00
380.00
1390
539.00
394.00
528.00
367.00
381.00
1491
585.00
435.00
567.00
405.00
420.00
1492
586.00
443.00
574.00
413.00
428.00
1522
607.00
455.00
586.00
424.00
440.00
1615
650.00
492.00
622.00
460.00
476.00
1616
651.00
501.00
630.00
469.00
485.00
1644
664.00
512.00
641.00
480.00
496.00
1645
672.00
513.00
642.00
480.00
496.00
1672
685.00
524.00
652.00
490.00
507.00
1673
686.00
524.00
653.00
491.00
508.00
1700
698.00
537.00
665.00
503.00
520.00
1701
699.00
546.00
674.00
512.00
529.00
1844
766.00
611.00
737.00
575.00
593.00
1845
766.00
612.00
737.00
575.00
593.00
1871
779.00
624.00
748.00
586.00
605.00
1872
779.00
634.00
758.00
596.00
615.00
1994
837.00
690.00
812.00
651.00
670.00
1995
837.00
701.00
823.00
661.00
681.00
2119
895.00
759.00
879.00
717.00
738.00
2120
896.00
760.00
879.00
717.00
738.00
2490
1070.00
933.00
1046.00
884.00
909.00
2491
1070.00
934.00
1046.00
884.00
909.00
2652
1146.00
1010.00
1119.00
957.00
983.00
2653
1146.00
1010.00
1119.00
957.00
984.00
2736
1185.00
1049.00
1156.00
994.00
1022.00
2737
1186.00
1050.00
1157.00
995.00
1022.00
2898
1261.00
1125.00
1229.00
1067.00
1096.00
2899
1262.00
1126.00
1230.00
1068.00
1097.00
2913
1268.00
1132.00
1236.00
1074.00
1103.00
2914
1269.00
1133.00
1236.00
1074.00
1104.00
3110
1361.00
1225.00
1325.00
1163.00
1194.00
3111
1362.00
1225.00
1325.00
1163.00
1194.00
3461
1554.00
1390.00
1483.00
1321.00
1355.00
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$
130
24.00
-
42.00
-
-
132
26.00
-
42.00
-
-
232
48.00
-
76.00
-
-
234
50.00
-
76.00
-
-
498
112.00
-
162.00
-
-
500
112.00
-
162.00
-
-
708
160.00
-
230.00
-
-
710
160.00
-
230.00
-
-
720
162.00
2.00
234.00
2.00
2.00
722
164.00
2.00
234.00
2.00
2.00
830
202.00
24.00
270.00
24.00
24.00
832
202.00
24.00
270.00
24.00
24.00
1038
274.00
84.00
338.00
62.00
62.00
1040
274.00
84.00
338.00
64.00
64.00
1402
400.00
160.00
456.00
132.00
132.00
1404
400.00
160.00
456.00
132.00
132.00
1420
406.00
164.00
462.00
136.00
136.00
1422
406.00
164.00
462.00
136.00
136.00
1446
416.00
172.00
470.00
144.00
146.00
1448
474.00
174.00
470.00
144.00
146.00
1690
568.00
258.00
550.00
224.00
238.00
1692
576.00
258.00
550.00
224.00
238.00
1756
602.00
280.00
570.00
246.00
262.00
1758
602.00
282.00
572.00
246.00
264.00
1862
644.00
318.00
606.00
280.00
298.00
1864
644.00
318.00
606.00
280.00
300.00
1936
672.00
342.00
630.00
304.00
324.00
1938
684.00
344.00
630.00
304.00
324.00
2074
736.00
390.00
674.00
350.00
370.00
2076
748.00
392.00
674.00
350.00
370.00
2146
776.00
416.00
698.00
374.00
394.00
2148
776.00
502.00
784.00
460.00
482.00
2282
830.00
554.00
834.00
508.00
532.00
2284
842.00
556.00
834.00
510.00
532.00
2390
886.00
596.00
872.00
548.00
572.00
2392
886.00
610.00
886.00
562.00
586.00
2530
942.00
664.00
936.00
612.00
638.00
2532
956.00
664.00
936.00
614.00
638.00
2562
968.00
676.00
948.00
624.00
650.00
2564
968.00
676.00
948.00
626.00
652.00
2636
998.00
704.00
976.00
652.00
678.00
2638
1000.00
718.00
990.00
666.00
692.00
2646
1002.00
722.00
992.00
670.00
696.00
2700
1028.00
744.00
1012.00
690.00
716.00
2702
1042.00
744.00
1014.00
690.00
718.00
2774
1074.00
772.00
1040.00
718.00
744.00
2776
1076.00
788.00
1054.00
732.00
760.00
2780
1078.00
788.00
1056.00
734.00
762.00
2982
1170.00
870.00
1134.00
810.00
840.00
2984
1172.00
886.00
1148.00
826.00
856.00
3044
1214.00
910.00
1172.00
848.00
880.00
3230
1300.00
984.00
1244.00
920.00
952.00
3232
1302.00
1002.00
1260.00
938.00
970.00
3288
1328.00
1024.00
1282.00
960.00
992.00
3290
1344.00
1026.00
1284.00
960.00
992.00
3344
1370.00
1048.00
1304.00
980.00
1014.00
3346
1372.00
1048.00
1306.00
982.00
1016.00
3400
1396.00
1074.00
1330.00
1006.00
1040.00
3402
1398.00
1092.00
1348.00
1024.00
1058.00
3688
1532.00
1222.00
1474.00
1150.00
1186.00
3690
1532.00
1224.00
1474.00
1150.00
1186.00
3742
1558.00
1248.00
1496.00
1172.00
1210.00
3744
1558.00
1268.00
1516.00
1192.00
1230.00
3988
1674.00
1380.00
1624.00
1302.00
1340.00
3990
1674.00
1402.00
1646.00
1322.00
1362.00
4238
1790.00
1518.00
1758.00
1434.00
1476.00
4240
1792.00
1520.00
1758.00
1434.00
1476.00
4980
2140.00
1866.00
2092.00
1768.00
1818.00
4982
2140.00
1868.00
2092.00
1768.00
1818.00
5304
2292.00
2020.00
2238.00
1914.00
1966.00
5306
2292.00
2020.00
2238.00
1914.00
1968.00
5472
2370.00
2098.00
2312.00
1988.00
2044.00
5474
2372.00
2100.00
2314.00
1990.00
2044.00
5796
2522.00
2250.00
2458.00
2134.00
2192.00
5798
2524.00
2252.00
2460.00
2136.00
2194.00
5826
2536.00
2264.00
2472.00
2148.00
2206.00
5828
2538.00
2266.00
2472.00
2148.00
2208.00
6220
2722.00
2450.00
2650.00
2326.00
2388.00
6222
2724.00
2450.00
2650.00
2326.00
2388.00
6922
3108.00
2780.00
2966.00
2642.00
2710.00
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$
281.67
52.00
0.00
91.00
0.00
0.00
286.00
56.00
0.00
91.00
0.00
0.00
502.67
104.00
0.00
165.00
0.00
0.00
507.00
108.00
0.00
165.00
0.00
0.00
1079.00
243.00
0.00
351.00
0.00
0.00
1083.33
243.00
0.00
351.00
0.00
0.00
1534.00
347.00
0.00
498.00
0.00
0.00
1538.33
347.00
0.00
498.00
0.00
0.00
1560.00
351.00
4.00
507.00
4.00
4.00
1564.33
355.00
4.00
507.00
4.00
4.00
1798.33
438.00
52.00
585.00
52.00
52.00
1802.67
438.00
52.00
585.00
52.00
52.00
2249.00
594.00
182.00
732.00
134.00
134.00
2253.33
594.00
182.00
732.00
139.00
139.00
3037.67
867.00
347.00
988.00
286.00
286.00
3042.00
867.00
347.00
988.00
286.00
286.00
3076.67
880.00
355.00
1001.00
295.00
295.00
3081.00
880.00
355.00
1001.00
295.00
295.00
3133.00
901.00
373.00
1018.00
312.00
316.00
3137.33
1027.00
377.00
1018.00
312.00
316.00
3661.67
1231.00
559.00
1192.00
485.00
516.00
3666.00
1248.00
559.00
1192.00
485.00
516.00
3804.67
1304.00
607.00
1235.00
533.00
568.00
3809.00
1304.00
611.00
1239.00
533.00
572.00
4034.33
1395.00
689.00
1313.00
607.00
646.00
4038.67
1395.00
689.00
1313.00
607.00
650.00
4194.67
1456.00
741.00
1365.00
659.00
702.00
4199.00
1482.00
745.00
1365.00
659.00
702.00
4493.67
1595.00
845.00
1460.00
758.00
802.00
4498.00
1621.00
849.00
1460.00
758.00
802.00
4649.67
1681.00
901.00
1512.00
810.00
854.00
4654.00
1681.00
1088.00
1699.00
997.00
1044.00
4944.33
1798.00
1200.00
1807.00
1101.00
1153.00
4948.67
1824.00
1205.00
1807.00
1105.00
1153.00
5178.33
1920.00
1291.00
1889.00
1187.00
1239.00
5182.67
1920.00
1322.00
1920.00
1218.00
1270.00
5481.67
2041.00
1439.00
2028.00
1326.00
1382.00
5486.00
2071.00
1439.00
2028.00
1330.00
1382.00
5551.00
2097.00
1465.00
2054.00
1352.00
1408.00
5555.33
2097.00
1465.00
2054.00
1356.00
1413.00
5711.33
2162.00
1525.00
2115.00
1413.00
1469.00
5715.67
2167.00
1556.00
2145.00
1443.00
1499.00
5733.00
2171.00
1564.00
2149.00
1452.00
1508.00
5850.00
2227.00
1612.00
2193.00
1495.00
1551.00
5854.33
2258.00
1612.00
2197.00
1495.00
1556.00
6010.33
2327.00
1673.00
2253.00
1556.00
1612.00
6014.67
2331.00
1707.00
2284.00
1586.00
1647.00
6023.33
2336.00
1707.00
2288.00
1590.00
1651.00
6461.00
2535.00
1885.00
2457.00
1755.00
1820.00
6465.33
2539.00
1920.00
2487.00
1790.00
1855.00
6595.33
2630.00
1972.00
2539.00
1837.00
1907.00
6998.33
2817.00
2132.00
2695.00
1993.00
2063.00
7002.67
2821.00
2171.00
2730.00
2032.00
2102.00
7124.00
2877.00
2219.00
2778.00
2080.00
2149.00
7128.33
2912.00
2223.00
2782.00
2080.00
2149.00
7245.33
2968.00
2271.00
2825.00
2123.00
2197.00
7249.67
2973.00
2271.00
2830.00
2128.00
2201.00
7366.67
3025.00
2327.00
2882.00
2180.00
2253.00
7371.00
3029.00
2366.00
2921.00
2219.00
2292.00
7990.67
3319.00
2648.00
3194.00
2492.00
2570.00
7995.00
3319.00
2652.00
3194.00
2492.00
2570.00
8107.67
3376.00
2704.00
3241.00
2539.00
2622.00
8112.00
3376.00
2747.00
3285.00
2583.00
2665.00
8640.67
3627.00
2990.00
3519.00
2821.00
2903.00
8645.00
3627.00
3038.00
3566.00
2864.00
2951.00
9182.33
3878.00
3289.00
3809.00
3107.00
3198.00
9186.67
3883.00
3293.00
3809.00
3107.00
3198.00
10790.00
4637.00
4043.00
4533.00
3831.00
3939.00
10794.33
4637.00
4047.00
4533.00
3831.00
3939.00
11492.00
4966.00
4377.00
4849.00
4147.00
4260.00
11496.33
4966.00
4377.00
4849.00
4147.00
4264.00
11856.00
5135.00
4546.00
5009.00
4307.00
4429.00
11860.33
5139.00
4550.00
5014.00
4312.00
4429.00
12558.00
5464.00
4875.00
5326.00
4624.00
4749.00
12562.33
5469.00
4879.00
5330.00
4628.00
4754.00
12623.00
5495.00
4905.00
5356.00
4654.00
4780.00
12627.33
5499.00
4910.00
5356.00
4654.00
4784.00
13476.67
5898.00
5308.00
5742.00
5040.00
5174.00
13481.00
5902.00
5308.00
5742.00
5040.00
5174.00
14997.67
6734.00
6023.00
6426.00
5724.00
5872.00
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).
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).
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$
1074
21.00
2148
42.00
4654.00
91.00
1075
22.00
2150
44.00
4658.33
95.00
1156
23.00
2312
46.00
5009.33
100.00
1157
23.00
2314
46.00
5013.67
100.00
1236
25.00
2472
50.00
5356.00
108.00
1237
25.00
2474
50.00
5360.33
108.00
1318
26.00
2636
52.00
5711.33
113.00
1319
40.00
2638
80.00
5715.67
173.00
1320
40.00
2640
80.00
5720.00
173.00
1457
44.00
2914
88.00
6313.67
191.00
1458
44.00
2916
88.00
6318.00
191.00
1595
48.00
3190
96.00
6911.67
208.00
1596
48.00
3192
96.00
6916.00
208.00
1733
52.00
3466
104.00
7509.67
225.00
1734
52.00
3468
104.00
7514.00
225.00
1735
52.00
3470
104.00
7518.33
225.00
1871
56.00
3742
112.00
8107.67
243.00
1872
75.00
3744
150.00
8112.00
325.00
1873
75.00
3746
150.00
8116.33
325.00
1992
80.00
3984
160.00
8632.00
347.00
1993
80.00
3986
160.00
8636.33
347.00
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$
65
12.00
-
21.00
-
-
66
13.00
-
21.00
-
-
116
24.00
-
38.00
-
-
117
25.00
-
38.00
-
-
249
56.00
-
81.00
-
-
250
56.00
-
81.00
-
-
354
80.00
-
115.00
-
-
355
80.00
-
115.00
-
-
360
81.00
1.00
117.00
1.00
1.00
361
82.00
1.00
117.00
1.00
1.00
415
101.00
12.00
135.00
12.00
12.00
416
101.00
12.00
135.00
12.00
12.00
519
137.00
42.00
169.00
31.00
31.00
520
137.00
42.00
169.00
32.00
32.00
701
200.00
80.00
228.00
66.00
66.00
702
200.00
80.00
228.00
66.00
66.00
710
203.00
82.00
231.00
68.00
68.00
711
203.00
82.00
231.00
68.00
68.00
723
208.00
86.00
235.00
72.00
73.00
724
222.00
87.00
235.00
72.00
73.00
877
279.00
140.00
285.00
122.00
131.00
878
279.00
140.00
285.00
123.00
131.00
931
299.00
159.00
303.00
140.00
149.00
932
299.00
159.00
303.00
140.00
150.00
968
312.00
171.00
315.00
152.00
162.00
969
322.00
172.00
315.00
152.00
162.00
1073
361.00
208.00
349.00
187.00
197.00
1074
362.00
230.00
371.00
208.00
219.00
1281
439.00
306.00
442.00
280.00
293.00
1282
440.00
306.00
442.00
281.00
293.00
1318
453.00
319.00
455.00
293.00
306.00
1319
453.00
333.00
468.00
307.00
320.00
1322
455.00
334.00
469.00
308.00
321.00
1323
455.00
335.00
470.00
308.00
321.00
1521
538.00
409.00
540.00
378.00
394.00
1522
554.00
409.00
540.00
379.00
394.00
1672
618.00
465.00
594.00
432.00
449.00
1673
619.00
466.00
594.00
432.00
449.00
1844
692.00
538.00
663.00
501.00
519.00
1845
693.00
538.00
663.00
501.00
520.00
1871
704.00
549.00
674.00
512.00
530.00
1872
704.00
568.00
693.00
531.00
549.00
2119
810.00
674.00
794.00
632.00
653.00
2120
811.00
675.00
794.00
632.00
654.00
2490
970.00
834.00
946.00
784.00
809.00
2491
970.00
834.00
946.00
784.00
809.00
2652
1040.00
904.00
1012.00
850.00
877.00
2653
1040.00
904.00
1013.00
851.00
877.00
2736
1076.00
940.00
1047.00
885.00
912.00
2737
1076.00
940.00
1047.00
885.00
913.00
2898
1145.00
1009.00
1113.00
951.00
980.00
2899
1146.00
1010.00
1114.00
952.00
981.00
2913
1152.00
1016.00
1119.00
957.00
987.00
2914
1152.00
1016.00
1120.00
958.00
987.00
3110
1237.00
1100.00
1200.00
1038.00
1069.00
3111
1237.00
1101.00
1201.00
1039.00
1070.00
3460
1415.00
1251.00
1344.00
1182.00
1216.00
3461
1416.00
1251.00
1344.00
1182.00
1217.00
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$
130
24.00
-
42.00
-
-
132
26.00
-
42.00
-
-
232
48.00
-
76.00
-
-
234
50.00
-
76.00
-
-
498
112.00
-
162.00
-
-
500
112.00
-
162.00
-
-
708
160.00
-
230.00
-
-
710
160.00
-
230.00
-
-
720
162.00
2.00
234.00
2.00
2.00
722
164.00
2.00
234.00
2.00
2.00
830
202.00
24.00
270.00
24.00
24.00
832
202.00
24.00
270.00
24.00
24.00
1038
274.00
84.00
338.00
62.00
62.00
1040
274.00
84.00
338.00
64.00
64.00
1402
400.00
160.00
456.00
132.00
132.00
1404
400.00
160.00
456.00
132.00
132.00
1420
406.00
164.00
462.00
136.00
136.00
1422
406.00
164.00
462.00
136.00
136.00
1446
416.00
172.00
470.00
144.00
146.00
1448
444.00
174.00
470.00
144.00
146.00
1754
558.00
280.00
570.00
244.00
262.00
1756
558.00
280.00
570.00
246.00
262.00
1862
598.00
318.00
606.00
280.00
298.00
1864
598.00
318.00
606.00
280.00
300.00
1936
624.00
342.00
630.00
304.00
324.00
1938
644.00
344.00
630.00
304.00
324.00
2146
722.00
416.00
698.00
374.00
394.00
2148
724.00
460.00
742.00
416.00
438.00
2562
878.00
612.00
884.00
560.00
586.00
2564
880.00
612.00
884.00
562.00
586.00
2636
906.00
638.00
910.00
586.00
612.00
2638
906.00
666.00
936.00
614.00
640.00
2644
910.00
668.00
938.00
616.00
642.00
2646
910.00
670.00
940.00
616.00
642.00
3042
1076.00
818.00
1080.00
756.00
788.00
3044
1108.00
818.00
1080.00
758.00
788.00
3344
1236.00
930.00
1188.00
864.00
898.00
3346
1238.00
932.00
1188.00
864.00
898.00
3688
1384.00
1076.00
1326.00
1002.00
1038.00
3690
1386.00
1076.00
1326.00
1002.00
1040.00
3742
1408.00
1098.00
1348.00
1024.00
1060.00
3744
1408.00
1136.00
1386.00
1062.00
1098.00
4238
1620.00
1348.00
1588.00
1264.00
1306.00
4240
1622.00
1350.00
1588.00
1264.00
1308.00
4980
1940.00
1668.00
1892.00
1568.00
1618.00
4982
1940.00
1668.00
1892.00
1568.00
1618.00
5304
2080.00
1808.00
2024.00
1700.00
1754.00
5306
2080.00
1808.00
2026.00
1702.00
1754.00
5472
2152.00
1880.00
2094.00
1770.00
1824.00
5474
2152.00
1880.00
2094.00
1770.00
1826.00
5796
2290.00
2018.00
2226.00
1902.00
1960.00
5798
2292.00
2020.00
2228.00
1904.00
1962.00
5826
2304.00
2032.00
2238.00
1914.00
1974.00
5828
2304.00
2032.00
2240.00
1916.00
1974.00
6220
2474.00
2200.00
2400.00
2076.00
2138.00
6222
2474.00
2202.00
2402.00
2078.00
2140.00
6920
2830.00
2502.00
2688.00
2364.00
2432.00
6922
2832.00
2502.00
2688.00
2364.00
2434.00
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$
281.67
52.00
-
91.00
-
-
286.00
56.00
-
91.00
-
-
502.67
104.00
-
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
347.00
-
498.00
-
-
1560.00
351.00
4.00
507.00
4.00
4.00
1564.33
355.00
4.00
507.00
4.00
4.00
1798.33
438.00
52.00
585.00
52.00
52.00
1802.67
438.00
52.00
585.00
52.00
52.00
2249.00
594.00
182.00
732.00
134.00
134.00
2253.33
594.00
182.00
732.00
139.00
139.00
3037.67
867.00
347.00
988.00
286.00
286.00
3042.00
867.00
347.00
988.00
286.00
286.00
3076.67
880.00
355.00
1001.00
295.00
295.00
3081.00
880.00
355.00
1001.00
295.00
295.00
3133.00
901.00
373.00
1018.00
312.00
316.00
3137.33
962.00
377.00
1018.00
312.00
316.00
3800.33
1209.00
607.00
1235.00
529.00
568.00
3804.67
1209.00
607.00
1235.00
533.00
568.00
4034.33
1296.00
689.00
1313.00
607.00
646.00
4038.67
1296.00
689.00
1313.00
607.00
650.00
4194.67
1352.00
741.00
1365.00
659.00
702.00
4199.00
1395.00
745.00
1365.00
659.00
702.00
4649.67
1564.00
901.00
1512.00
810.00
854.00
4654.00
1569.00
997.00
1608.00
901.00
949.00
5551.00
1902.00
1326.00
1915.00
1213.00
1270.00
5555.33
1907.00
1326.00
1915.00
1218.00
1270.00
5711.33
1963.00
1382.00
1972.00
1270.00
1326.00
5715.67
1963.00
1443.00
2028.00
1330.00
1387.00
5728.67
1972.00
1447.00
2032.00
1335.00
1391.00
5733.00
1972.00
1452.00
2037.00
1335.00
1391.00
6591.00
2331.00
1772.00
2340.00
1638.00
1707.00
6595.33
2401.00
1772.00
2340.00
1642.00
1707.00
7245.33
2678.00
2015.00
2574.00
1872.00
1946.00
7249.67
2682.00
2019.00
2574.00
1872.00
1946.00
7990.67
2999.00
2331.00
2873.00
2171.00
2249.00
7995.00
3003.00
2331.00
2873.00
2171.00
2253.00
8107.67
3051.00
2379.00
2921.00
2219.00
2297.00
8112.00
3051.00
2461.00
3003.00
2301.00
2379.00
9182.33
3510.00
2921.00
3441.00
2739.00
2830.00
9186.67
3514.00
2925.00
3441.00
2739.00
2834.00
10790.00
4203.00
3614.00
4099.00
3397.00
3506.00
10794.33
4203.00
3614.00
4099.00
3397.00
3506.00
11492.00
4507.00
3917.00
4385.00
3683.00
3800.00
11496.33
4507.00
3917.00
4390.00
3688.00
3800.00
11856.00
4663.00
4073.00
4537.00
3835.00
3952.00
11860.33
4663.00
4073.00
4537.00
3835.00
3956.00
12558.00
4962.00
4372.00
4823.00
4121.00
4247.00
12562.33
4966.00
4377.00
4827.00
4125.00
4251.00
12623.00
4992.00
4403.00
4849.00
4147.00
4277.00
12627.33
4992.00
4403.00
4853.00
4151.00
4277.00
13476.67
5360.00
4767.00
5200.00
4498.00
4632.00
13481.00
5360.00
4771.00
5204.00
4502.00
4637.00
14993.33
6132.00
5421.00
5824.00
5122.00
5269.00
14997.67
6136.00
5421.00
5824.00
5122.00
5274.00
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).
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).
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$
65
12.00
-
21.00
-
-
66
13.00
-
21.00
-
-
116
24.00
-
38.00
-
-
117
25.00
-
38.00
-
-
249
56.00
-
81.00
-
-
250
56.00
-
81.00
-
-
354
80.00
-
115.00
-
-
355
80.00
-
115.00
-
-
360
81.00
1.00
117.00
1.00
1.00
361
82.00
1.00
117.00
1.00
1.00
415
101.00
12.00
135.00
12.00
12.00
416
101.00
12.00
135.00
12.00
12.00
519
137.00
42.00
169.00
31.00
31.00
520
137.00
42.00
169.00
32.00
32.00
701
200.00
80.00
228.00
66.00
66.00
702
200.00
80.00
228.00
66.00
66.00
710
203.00
82.00
231.00
68.00
68.00
711
203.00
82.00
231.00
68.00
68.00
723
208.00
86.00
235.00
72.00
73.00
724
251.00
87.00
235.00
72.00
73.00
845
301.00
129.00
275.00
112.00
119.00
846
305.00
129.00
275.00
112.00
119.00
878
319.00
140.00
285.00
123.00
131.00
879
319.00
141.00
286.00
123.00
132.00
931
341.00
159.00
303.00
140.00
149.00
932
341.00
159.00
303.00
140.00
150.00
968
356.00
171.00
315.00
152.00
162.00
969
371.00
172.00
315.00
152.00
162.00
1037
400.00
195.00
337.00
175.00
185.00
1038
405.00
196.00
337.00
175.00
185.00
1073
420.00
208.00
349.00
187.00
197.00
1074
421.00
273.00
414.00
251.00
262.00
1141
449.00
300.00
439.00
277.00
289.00
1142
456.00
301.00
440.00
278.00
289.00
1195
479.00
322.00
460.00
298.00
310.00
1196
479.00
329.00
467.00
305.00
317.00
1265
509.00
357.00
493.00
332.00
344.00
1266
516.00
357.00
494.00
332.00
345.00
1281
522.00
364.00
500.00
338.00
351.00
1282
523.00
364.00
500.00
338.00
351.00
1318
539.00
379.00
514.00
352.00
366.00
1319
539.00
399.00
534.00
373.00
386.00
1323
541.00
401.00
536.00
374.00
387.00
1350
554.00
412.00
547.00
385.00
399.00
1351
561.00
413.00
547.00
386.00
399.00
1387
579.00
428.00
562.00
400.00
414.00
1388
579.00
435.00
569.00
408.00
421.00
1390
580.00
436.00
570.00
408.00
422.00
1491
630.00
480.00
611.00
450.00
465.00
1492
630.00
487.00
619.00
458.00
473.00
1522
668.00
501.00
632.00
470.00
485.00
1615
715.00
541.00
670.00
509.00
525.00
1616
715.00
549.00
679.00
517.00
533.00
1644
730.00
562.00
691.00
529.00
545.00
1645
738.00
562.00
691.00
529.00
546.00
1672
752.00
574.00
702.00
541.00
557.00
1673
753.00
575.00
703.00
541.00
558.00
1700
766.00
588.00
716.00
554.00
571.00
1701
767.00
597.00
725.00
563.00
580.00
1844
840.00
667.00
792.00
630.00
648.00
1845
840.00
667.00
792.00
630.00
649.00
1871
854.00
680.00
805.00
643.00
661.00
1872
854.00
709.00
833.00
671.00
690.00
1994
916.00
770.00
892.00
730.00
750.00
1995
917.00
781.00
903.00
741.00
761.00
2119
980.00
844.00
964.00
802.00
823.00
2120
981.00
844.00
964.00
802.00
823.00
2490
1169.00
1033.00
1145.00
983.00
1008.00
2491
1170.00
1034.00
1146.00
984.00
1009.00
2652
1252.00
1116.00
1225.00
1063.00
1089.00
2653
1252.00
1116.00
1225.00
1063.00
1090.00
2736
1295.00
1159.00
1266.00
1104.00
1131.00
2737
1295.00
1159.00
1266.00
1104.00
1132.00
2898
1377.00
1241.00
1345.00
1183.00
1212.00
2899
1378.00
1242.00
1346.00
1184.00
1213.00
2913
1385.00
1249.00
1353.00
1191.00
1220.00
2914
1386.00
1249.00
1353.00
1191.00
1220.00
3110
1485.00
1349.00
1449.00
1287.00
1318.00
3111
1486.00
1350.00
1450.00
1288.00
1319.00
3461
1693.00
1528.00
1621.00
1459.00
1494.00
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$
130
24.00
-
42.00
-
-
132
26.00
-
42.00
-
-
232
48.00
-
76.00
-
-
234
50.00
-
76.00
-
-
498
112.00
-
162.00
-
-
500
112.00
-
162.00
-
-
708
160.00
-
230.00
-
-
710
160.00
-
230.00
-
-
720
162.00
2.00
234.00
2.00
2.00
722
164.00
2.00
234.00
2.00
2.00
830
202.00
24.00
270.00
24.00
24.00
832
202.00
24.00
270.00
24.00
24.00
1038
274.00
84.00
338.00
62.00
62.00
1040
274.00
84.00
338.00
64.00
64.00
1402
400.00
160.00
456.00
132.00
132.00
1404
400.00
160.00
456.00
132.00
132.00
1420
406.00
164.00
462.00
136.00
136.00
1422
406.00
164.00
462.00
136.00
136.00
1446
416.00
172.00
470.00
144.00
146.00
1448
502.00
174.00
470.00
144.00
146.00
1690
602.00
258.00
550.00
224.00
238.00
1692
610.00
258.00
550.00
224.00
238.00
1756
638.00
280.00
570.00
246.00
262.00
1758
638.00
282.00
572.00
246.00
264.00
1862
682.00
318.00
606.00
280.00
298.00
1864
682.00
318.00
606.00
280.00
300.00
1936
712.00
342.00
630.00
304.00
324.00
1938
742.00
344.00
630.00
304.00
324.00
2074
800.00
390.00
674.00
350.00
370.00
2076
810.00
392.00
674.00
350.00
370.00
2146
840.00
416.00
698.00
374.00
394.00
2148
842.00
546.00
828.00
502.00
524.00
2282
898.00
600.00
878.00
554.00
578.00
2284
912.00
602.00
880.00
556.00
578.00
2390
958.00
644.00
920.00
596.00
620.00
2392
958.00
658.00
934.00
610.00
634.00
2530
1018.00
714.00
986.00
664.00
688.00
2532
1032.00
714.00
988.00
664.00
690.00
2562
1044.00
728.00
1000.00
676.00
702.00
2564
1046.00
728.00
1000.00
676.00
702.00
2636
1078.00
758.00
1028.00
704.00
732.00
2638
1078.00
798.00
1068.00
746.00
772.00
2646
1082.00
802.00
1072.00
748.00
774.00
2700
1108.00
824.00
1094.00
770.00
798.00
2702
1122.00
826.00
1094.00
772.00
798.00
2774
1158.00
856.00
1124.00
800.00
828.00
2776
1158.00
870.00
1138.00
816.00
842.00
2780
1160.00
872.00
1140.00
816.00
844.00
2982
1260.00
960.00
1222.00
900.00
930.00
2984
1260.00
974.00
1238.00
916.00
946.00
3044
1336.00
1002.00
1264.00
940.00
970.00
3230
1430.00
1082.00
1340.00
1018.00
1050.00
3232
1430.00
1098.00
1358.00
1034.00
1066.00
3288
1460.00
1124.00
1382.00
1058.00
1090.00
3290
1476.00
1124.00
1382.00
1058.00
1092.00
3344
1504.00
1148.00
1404.00
1082.00
1114.00
3346
1506.00
1150.00
1406.00
1082.00
1116.00
3400
1532.00
1176.00
1432.00
1108.00
1142.00
3402
1534.00
1194.00
1450.00
1126.00
1160.00
3688
1680.00
1334.00
1584.00
1260.00
1296.00
3690
1680.00
1334.00
1584.00
1260.00
1298.00
3742
1708.00
1360.00
1610.00
1286.00
1322.00
3744
1708.00
1418.00
1666.00
1342.00
1380.00
3988
1832.00
1540.00
1784.00
1460.00
1500.00
3990
1834.00
1562.00
1806.00
1482.00
1522.00
4238
1960.00
1688.00
1928.00
1604.00
1646.00
4240
1962.00
1688.00
1928.00
1604.00
1646.00
4980
2338.00
2066.00
2290.00
1966.00
2016.00
4982
2340.00
2068.00
2292.00
1968.00
2018.00
5304
2504.00
2232.00
2450.00
2126.00
2178.00
5306
2504.00
2232.00
2450.00
2126.00
2180.00
5472
2590.00
2318.00
2532.00
2208.00
2262.00
5474
2590.00
2318.00
2532.00
2208.00
2264.00
5796
2754.00
2482.00
2690.00
2366.00
2424.00
5798
2756.00
2484.00
2692.00
2368.00
2426.00
5826
2770.00
2498.00
2706.00
2382.00
2440.00
5828
2772.00
2498.00
2706.00
2382.00
2440.00
6220
2970.00
2698.00
2898.00
2574.00
2636.00
6222
2972.00
2700.00
2900.00
2576.00
2638.00
6922
3386.00
3056.00
3242.00
2918.00
2988.00
Monthly withholding amounts including HELP/SSL/TSL and SFSS components