For payments made from 1 October 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 ($39.00 × 13/3, rounded to the nearest dollar).
Note: Do not withhold any amount for HELP/SSL/TSL or Financial Supplement debts from lump sum termination payments.
Rounding of withholding amounts to the nearest dollar
Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar.
Accounting software
Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components.
Coefficients to work out the weekly amounts to withhold including the HELP/SSL/TSL component
Your employee’s total withholding, including the HELP/SSL/TSL component, can be calculated using the formula and coefficients stated below.
■ a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts).
If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/SSL/TSL debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the HELP/SSL/TSL component and one will not – for example, name one ‘scale 2’ and the other ‘scale 22’.
The HELP/SSL/TSL component does not apply if the employee has not provided a tax file number (TFN).
Withholding amounts including the HELP/SSL/TSL component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and HELP/SSL/TSL tax tables. The differences result from the rounding of components.
With tax-free threshold
Weekly earnings$
Weekly HELP/SSL/TSL component$
Fortnightly earnings$
Fortnightly HELP/SSL/TSL component$
Monthly earnings$
Monthly HELP/SSL/TSL component$
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$
59
11.00
-
19.00
-
-
60
12.00
-
19.00
-
-
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
80.00
-
115.00
-
-
360
82.00
1.00
117.00
1.00
1.00
361
82.00
1.00
117.00
1.00
1.00
409
99.00
10.00
133.00
10.00
10.00
410
99.00
11.00
133.00
11.00
11.00
511
134.00
40.00
166.00
30.00
30.00
512
134.00
40.00
166.00
30.00
30.00
691
197.00
78.00
225.00
64.00
64.00
692
197.00
78.00
225.00
64.00
64.00
704
201.00
81.00
229.00
66.00
67.00
705
230.00
81.00
229.00
67.00
67.00
710
232.00
82.00
231.00
68.00
69.00
711
232.00
82.00
231.00
68.00
69.00
824
276.00
121.00
268.00
105.00
112.00
825
280.00
122.00
268.00
105.00
112.00
865
296.00
136.00
281.00
118.00
127.00
866
296.00
136.00
281.00
119.00
127.00
931
322.00
159.00
303.00
140.00
149.00
932
322.00
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
410.00
267.00
407.00
245.00
256.00
1174
434.00
290.00
429.00
267.00
278.00
1175
435.00
296.00
435.00
273.00
285.00
1236
459.00
320.00
457.00
296.00
308.00
1237
472.00
321.00
458.00
296.00
308.00
1281
491.00
338.00
474.00
312.00
325.00
1282
491.00
338.00
474.00
313.00
326.00
1294
496.00
343.00
479.00
317.00
330.00
1295
496.00
350.00
486.00
324.00
337.00
1321
507.00
360.00
495.00
334.00
347.00
1322
508.00
361.00
496.00
334.00
347.00
1323
508.00
361.00
496.00
335.00
348.00
1362
526.00
376.00
511.00
349.00
363.00
1363
526.00
384.00
518.00
356.00
370.00
1365
527.00
384.00
519.00
357.00
371.00
1464
573.00
424.00
556.00
395.00
409.00
1465
573.00
432.00
564.00
402.00
417.00
1489
592.00
441.00
573.00
412.00
427.00
1586
637.00
481.00
611.00
449.00
465.00
1587
637.00
497.00
627.00
465.00
481.00
1608
647.00
506.00
635.00
474.00
490.00
1609
656.00
506.00
636.00
474.00
490.00
1670
684.00
531.00
660.00
498.00
515.00
1671
685.00
532.00
660.00
498.00
515.00
1672
685.00
532.00
661.00
499.00
516.00
1673
686.00
533.00
661.00
499.00
516.00
1838
763.00
609.00
734.00
572.00
590.00
1839
764.00
618.00
744.00
582.00
600.00
1844
766.00
621.00
746.00
584.00
602.00
1845
767.00
621.00
746.00
584.00
603.00
1958
820.00
674.00
796.00
634.00
654.00
1959
820.00
684.00
807.00
645.00
664.00
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
1262.00
1125.00
1229.00
1067.00
1096.00
2899
1262.00
1126.00
1230.00
1068.00
1097.00
2913
1269.00
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
1561.00
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$
118
22.00
-
38.00
-
-
120
24.00
-
38.00
-
-
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
160.00
-
230.00
-
-
720
164.00
2.00
234.00
2.00
2.00
722
164.00
2.00
234.00
2.00
2.00
818
198.00
20.00
266.00
20.00
20.00
820
198.00
22.00
266.00
22.00
22.00
1022
268.00
80.00
332.00
60.00
60.00
1024
268.00
80.00
332.00
60.00
60.00
1382
394.00
156.00
450.00
128.00
128.00
1384
394.00
156.00
450.00
128.00
128.00
1408
402.00
162.00
458.00
132.00
134.00
1410
460.00
162.00
458.00
134.00
134.00
1420
464.00
164.00
462.00
136.00
138.00
1422
464.00
164.00
462.00
136.00
138.00
1648
552.00
242.00
536.00
210.00
224.00
1650
560.00
244.00
536.00
210.00
224.00
1730
592.00
272.00
562.00
236.00
254.00
1732
592.00
272.00
562.00
238.00
254.00
1862
644.00
318.00
606.00
280.00
298.00
1864
644.00
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
820.00
534.00
814.00
490.00
512.00
2348
868.00
580.00
858.00
534.00
556.00
2350
870.00
592.00
870.00
546.00
570.00
2472
918.00
640.00
914.00
592.00
616.00
2474
944.00
642.00
916.00
592.00
616.00
2562
982.00
676.00
948.00
624.00
650.00
2564
982.00
676.00
948.00
626.00
652.00
2588
992.00
686.00
958.00
634.00
660.00
2590
992.00
700.00
972.00
648.00
674.00
2642
1014.00
720.00
990.00
668.00
694.00
2644
1016.00
722.00
992.00
668.00
694.00
2646
1016.00
722.00
992.00
670.00
696.00
2724
1052.00
752.00
1022.00
698.00
726.00
2726
1052.00
768.00
1036.00
712.00
740.00
2730
1054.00
768.00
1038.00
714.00
742.00
2928
1146.00
848.00
1112.00
790.00
818.00
2930
1146.00
864.00
1128.00
804.00
834.00
2978
1184.00
882.00
1146.00
824.00
854.00
3172
1274.00
962.00
1222.00
898.00
930.00
3174
1274.00
994.00
1254.00
930.00
962.00
3216
1294.00
1012.00
1270.00
948.00
980.00
3218
1312.00
1012.00
1272.00
948.00
980.00
3340
1368.00
1062.00
1320.00
996.00
1030.00
3342
1370.00
1064.00
1320.00
996.00
1030.00
3344
1370.00
1064.00
1322.00
998.00
1032.00
3346
1372.00
1066.00
1322.00
998.00
1032.00
3676
1526.00
1218.00
1468.00
1144.00
1180.00
3678
1528.00
1236.00
1488.00
1164.00
1200.00
3688
1532.00
1242.00
1492.00
1168.00
1204.00
3690
1534.00
1242.00
1492.00
1168.00
1206.00
3916
1640.00
1348.00
1592.00
1268.00
1308.00
3918
1640.00
1368.00
1614.00
1290.00
1328.00
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
2524.00
2250.00
2458.00
2134.00
2192.00
5798
2524.00
2252.00
2460.00
2136.00
2194.00
5826
2538.00
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
3122.00
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$
255.67
48.00
-
82.00
-
-
260.00
52.00
-
82.00
-
-
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
347.00
-
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
1772.33
429.00
43.00
576.00
43.00
43.00
1776.67
429.00
48.00
576.00
48.00
48.00
2214.33
581.00
173.00
719.00
130.00
130.00
2218.67
581.00
173.00
719.00
130.00
130.00
2994.33
854.00
338.00
975.00
277.00
277.00
2998.67
854.00
338.00
975.00
277.00
277.00
3050.67
871.00
351.00
992.00
286.00
290.00
3055.00
997.00
351.00
992.00
290.00
290.00
3076.67
1005.00
355.00
1001.00
295.00
299.00
3081.00
1005.00
355.00
1001.00
295.00
299.00
3570.67
1196.00
524.00
1161.00
455.00
485.00
3575.00
1213.00
529.00
1161.00
455.00
485.00
3748.33
1283.00
589.00
1218.00
511.00
550.00
3752.67
1283.00
589.00
1218.00
516.00
550.00
4034.33
1395.00
689.00
1313.00
607.00
646.00
4038.67
1395.00
689.00
1313.00
607.00
650.00
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
1777.00
1157.00
1764.00
1062.00
1109.00
5087.33
1881.00
1257.00
1859.00
1157.00
1205.00
5091.67
1885.00
1283.00
1885.00
1183.00
1235.00
5356.00
1989.00
1387.00
1980.00
1283.00
1335.00
5360.33
2045.00
1391.00
1985.00
1283.00
1335.00
5551.00
2128.00
1465.00
2054.00
1352.00
1408.00
5555.33
2128.00
1465.00
2054.00
1356.00
1413.00
5607.33
2149.00
1486.00
2076.00
1374.00
1430.00
5611.67
2149.00
1517.00
2106.00
1404.00
1460.00
5724.33
2197.00
1560.00
2145.00
1447.00
1504.00
5728.67
2201.00
1564.00
2149.00
1447.00
1504.00
5733.00
2201.00
1564.00
2149.00
1452.00
1508.00
5902.00
2279.00
1629.00
2214.00
1512.00
1573.00
5906.33
2279.00
1664.00
2245.00
1543.00
1603.00
5915.00
2284.00
1664.00
2249.00
1547.00
1608.00
6344.00
2483.00
1837.00
2409.00
1712.00
1772.00
6348.33
2483.00
1872.00
2444.00
1742.00
1807.00
6452.33
2565.00
1911.00
2483.00
1785.00
1850.00
6872.67
2760.00
2084.00
2648.00
1946.00
2015.00
6877.00
2760.00
2154.00
2717.00
2015.00
2084.00
6968.00
2804.00
2193.00
2752.00
2054.00
2123.00
6972.33
2843.00
2193.00
2752.00
2054.00
2123.00
7236.67
2964.00
2301.00
2860.00
2158.00
2232.00
7241.00
2968.00
2305.00
2860.00
2158.00
2232.00
7245.33
2968.00
2305.00
2864.00
2162.00
2236.00
7249.67
2973.00
2310.00
2864.00
2162.00
2236.00
7964.67
3306.00
2639.00
3181.00
2479.00
2557.00
7969.00
3311.00
2678.00
3224.00
2522.00
2600.00
7990.67
3319.00
2691.00
3233.00
2531.00
2609.00
7995.00
3324.00
2691.00
3233.00
2531.00
2613.00
8484.67
3553.00
2921.00
3449.00
2747.00
2834.00
8489.00
3553.00
2964.00
3497.00
2795.00
2877.00
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
5469.00
4875.00
5326.00
4624.00
4749.00
12562.33
5469.00
4879.00
5330.00
4628.00
4754.00
12623.00
5499.00
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
6764.00
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).
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$
59
11.00
-
19.00
-
-
60
12.00
-
19.00
-
-
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
80.00
-
115.00
-
-
360
82.00
1.00
117.00
1.00
1.00
361
82.00
1.00
117.00
1.00
1.00
409
99.00
10.00
133.00
10.00
10.00
410
99.00
11.00
133.00
11.00
11.00
511
134.00
40.00
166.00
30.00
30.00
512
134.00
40.00
166.00
30.00
30.00
691
197.00
78.00
225.00
64.00
64.00
692
197.00
78.00
225.00
64.00
64.00
704
201.00
81.00
229.00
66.00
67.00
705
216.00
81.00
229.00
67.00
67.00
710
217.00
82.00
231.00
68.00
69.00
711
218.00
82.00
231.00
68.00
69.00
864
274.00
135.00
281.00
118.00
127.00
865
274.00
136.00
281.00
118.00
127.00
931
299.00
159.00
303.00
140.00
149.00
932
299.00
159.00
303.00
140.00
150.00
944
303.00
163.00
307.00
144.00
154.00
945
313.00
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
1281
439.00
306.00
442.00
280.00
293.00
1282
440.00
306.00
442.00
281.00
293.00
1294
444.00
311.00
446.00
285.00
298.00
1295
445.00
324.00
460.00
298.00
311.00
1322
455.00
334.00
469.00
308.00
321.00
1323
455.00
335.00
470.00
308.00
321.00
1488
524.00
396.00
528.00
367.00
382.00
1489
540.00
397.00
529.00
367.00
382.00
1672
618.00
465.00
594.00
432.00
449.00
1673
619.00
466.00
594.00
432.00
449.00
1838
690.00
535.00
660.00
498.00
517.00
1839
690.00
554.00
679.00
517.00
536.00
1844
692.00
556.00
681.00
519.00
538.00
1845
693.00
557.00
682.00
520.00
538.00
2119
811.00
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
971.00
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
1146.00
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
1422.00
1251.00
1344.00
1182.00
1216.00
3461
1423.00
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$
118
22.00
-
38.00
-
-
120
24.00
-
38.00
-
-
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
160.00
-
230.00
-
-
720
164.00
2.00
234.00
2.00
2.00
722
164.00
2.00
234.00
2.00
2.00
818
198.00
20.00
266.00
20.00
20.00
820
198.00
22.00
266.00
22.00
22.00
1022
268.00
80.00
332.00
60.00
60.00
1024
268.00
80.00
332.00
60.00
60.00
1382
394.00
156.00
450.00
128.00
128.00
1384
394.00
156.00
450.00
128.00
128.00
1408
402.00
162.00
458.00
132.00
134.00
1410
432.00
162.00
458.00
134.00
134.00
1420
434.00
164.00
462.00
136.00
138.00
1422
436.00
164.00
462.00
136.00
138.00
1728
548.00
270.00
562.00
236.00
254.00
1730
548.00
272.00
562.00
236.00
254.00
1862
598.00
318.00
606.00
280.00
298.00
1864
598.00
318.00
606.00
280.00
300.00
1888
606.00
326.00
614.00
288.00
308.00
1890
626.00
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
2562
878.00
612.00
884.00
560.00
586.00
2564
880.00
612.00
884.00
562.00
586.00
2588
888.00
622.00
892.00
570.00
596.00
2590
890.00
648.00
920.00
596.00
622.00
2644
910.00
668.00
938.00
616.00
642.00
2646
910.00
670.00
940.00
616.00
642.00
2976
1048.00
792.00
1056.00
734.00
764.00
2978
1080.00
794.00
1058.00
734.00
764.00
3344
1236.00
930.00
1188.00
864.00
898.00
3346
1238.00
932.00
1188.00
864.00
898.00
3676
1380.00
1070.00
1320.00
996.00
1034.00
3678
1380.00
1108.00
1358.00
1034.00
1072.00
3688
1384.00
1112.00
1362.00
1038.00
1076.00
3690
1386.00
1114.00
1364.00
1040.00
1076.00
4238
1622.00
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
1942.00
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
2292.00
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
2844.00
2502.00
2688.00
2364.00
2432.00
6922
2846.00
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$
255.67
48.00
-
82.00
-
-
260.00
52.00
-
82.00
-
-
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
347.00
-
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
1772.33
429.00
43.00
576.00
43.00
43.00
1776.67
429.00
48.00
576.00
48.00
48.00
2214.33
581.00
173.00
719.00
130.00
130.00
2218.67
581.00
173.00
719.00
130.00
130.00
2994.33
854.00
338.00
975.00
277.00
277.00
2998.67
854.00
338.00
975.00
277.00
277.00
3050.67
871.00
351.00
992.00
286.00
290.00
3055.00
936.00
351.00
992.00
290.00
290.00
3076.67
940.00
355.00
1001.00
295.00
299.00
3081.00
945.00
355.00
1001.00
295.00
299.00
3744.00
1187.00
585.00
1218.00
511.00
550.00
3748.33
1187.00
589.00
1218.00
511.00
550.00
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
1313.00
706.00
1330.00
624.00
667.00
4095.00
1356.00
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
5551.00
1902.00
1326.00
1915.00
1213.00
1270.00
5555.33
1907.00
1326.00
1915.00
1218.00
1270.00
5607.33
1924.00
1348.00
1933.00
1235.00
1291.00
5611.67
1928.00
1404.00
1993.00
1291.00
1348.00
5728.67
1972.00
1447.00
2032.00
1335.00
1391.00
5733.00
1972.00
1452.00
2037.00
1335.00
1391.00
6448.00
2271.00
1716.00
2288.00
1590.00
1655.00
6452.33
2340.00
1720.00
2292.00
1590.00
1655.00
7245.33
2678.00
2015.00
2574.00
1872.00
1946.00
7249.67
2682.00
2019.00
2574.00
1872.00
1946.00
7964.67
2990.00
2318.00
2860.00
2158.00
2240.00
7969.00
2990.00
2401.00
2942.00
2240.00
2323.00
7990.67
2999.00
2409.00
2951.00
2249.00
2331.00
7995.00
3003.00
2414.00
2955.00
2253.00
2331.00
9182.33
3514.00
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
4208.00
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
4966.00
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
6162.00
5421.00
5824.00
5122.00
5269.00
14997.67
6166.00
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$
59
11.00
-
19.00
-
-
60
12.00
-
19.00
-
-
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
80.00
-
115.00
-
-
360
82.00
1.00
117.00
1.00
1.00
361
82.00
1.00
117.00
1.00
1.00
409
99.00
10.00
133.00
10.00
10.00
410
99.00
11.00
133.00
11.00
11.00
511
134.00
40.00
166.00
30.00
30.00
512
134.00
40.00
166.00
30.00
30.00
691
197.00
78.00
225.00
64.00
64.00
692
197.00
78.00
225.00
64.00
64.00
704
201.00
81.00
229.00
66.00
67.00
705
244.00
81.00
229.00
67.00
67.00
710
246.00
82.00
231.00
68.00
69.00
711
246.00
82.00
231.00
68.00
69.00
824
292.00
121.00
268.00
105.00
112.00
825
297.00
122.00
268.00
105.00
112.00
865
313.00
136.00
281.00
118.00
127.00
866
314.00
136.00
281.00
119.00
127.00
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
1236
497.00
345.00
482.00
320.00
333.00
1237
509.00
345.00
482.00
321.00
333.00
1281
529.00
364.00
500.00
338.00
351.00
1282
529.00
364.00
500.00
338.00
351.00
1294
535.00
369.00
505.00
343.00
356.00
1295
535.00
389.00
525.00
363.00
376.00
1321
547.00
400.00
535.00
373.00
387.00
1322
547.00
400.00
535.00
374.00
387.00
1323
548.00
401.00
536.00
374.00
387.00
1362
567.00
417.00
552.00
390.00
404.00
1363
567.00
425.00
559.00
397.00
411.00
1365
568.00
425.00
560.00
398.00
412.00
1464
617.00
468.00
600.00
439.00
453.00
1465
617.00
476.00
608.00
446.00
461.00
1489
651.00
486.00
618.00
456.00
471.00
1586
700.00
528.00
658.00
497.00
512.00
1587
701.00
545.00
675.00
513.00
529.00
1608
712.00
554.00
683.00
522.00
538.00
1609
720.00
554.00
684.00
522.00
538.00
1670
751.00
582.00
710.00
548.00
565.00
1671
752.00
582.00
711.00
549.00
565.00
1672
752.00
582.00
711.00
549.00
566.00
1673
753.00
583.00
711.00
550.00
566.00
1838
837.00
664.00
789.00
627.00
645.00
1839
837.00
692.00
817.00
655.00
674.00
1844
840.00
694.00
820.00
658.00
676.00
1845
840.00
695.00
820.00
658.00
676.00
1958
898.00
752.00
875.00
713.00
732.00
1959
899.00
762.00
885.00
723.00
743.00
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
1253.00
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
1486.00
1349.00
1449.00
1287.00
1318.00
3111
1486.00
1350.00
1450.00
1288.00
1319.00
3461
1700.00
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$
118
22.00
-
38.00
-
-
120
24.00
-
38.00
-
-
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
160.00
-
230.00
-
-
720
164.00
2.00
234.00
2.00
2.00
722
164.00
2.00
234.00
2.00
2.00
818
198.00
20.00
266.00
20.00
20.00
820
198.00
22.00
266.00
22.00
22.00
1022
268.00
80.00
332.00
60.00
60.00
1024
268.00
80.00
332.00
60.00
60.00
1382
394.00
156.00
450.00
128.00
128.00
1384
394.00
156.00
450.00
128.00
128.00
1408
402.00
162.00
458.00
132.00
134.00
1410
488.00
162.00
458.00
134.00
134.00
1420
492.00
164.00
462.00
136.00
138.00
1422
492.00
164.00
462.00
136.00
138.00
1648
584.00
242.00
536.00
210.00
224.00
1650
594.00
244.00
536.00
210.00
224.00
1730
626.00
272.00
562.00
236.00
254.00
1732
628.00
272.00
562.00
238.00
254.00
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
2472
994.00
690.00
964.00
640.00
666.00
2474
1018.00
690.00
964.00
642.00
666.00
2562
1058.00
728.00
1000.00
676.00
702.00
2564
1058.00
728.00
1000.00
676.00
702.00
2588
1070.00
738.00
1010.00
686.00
712.00
2590
1070.00
778.00
1050.00
726.00
752.00
2642
1094.00
800.00
1070.00
746.00
774.00
2644
1094.00
800.00
1070.00
748.00
774.00
2646
1096.00
802.00
1072.00
748.00
774.00
2724
1134.00
834.00
1104.00
780.00
808.00
2726
1134.00
850.00
1118.00
794.00
822.00
2730
1136.00
850.00
1120.00
796.00
824.00
2928
1234.00
936.00
1200.00
878.00
906.00
2930
1234.00
952.00
1216.00
892.00
922.00
2978
1302.00
972.00
1236.00
912.00
942.00
3172
1400.00
1056.00
1316.00
994.00
1024.00
3174
1402.00
1090.00
1350.00
1026.00
1058.00
3216
1424.00
1108.00
1366.00
1044.00
1076.00
3218
1440.00
1108.00
1368.00
1044.00
1076.00
3340
1502.00
1164.00
1420.00
1096.00
1130.00
3342
1504.00
1164.00
1422.00
1098.00
1130.00
3344
1504.00
1164.00
1422.00
1098.00
1132.00
3346
1506.00
1166.00
1422.00
1100.00
1132.00
3676
1674.00
1328.00
1578.00
1254.00
1290.00
3678
1674.00
1384.00
1634.00
1310.00
1348.00
3688
1680.00
1388.00
1640.00
1316.00
1352.00
3690
1680.00
1390.00
1640.00
1316.00
1352.00
3916
1796.00
1504.00
1750.00
1426.00
1464.00
3918
1798.00
1524.00
1770.00
1446.00
1486.00
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
2506.00
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
2972.00
2698.00
2898.00
2574.00
2636.00
6222
2972.00
2700.00
2900.00
2576.00
2638.00
6922
3400.00
3056.00
3242.00
2918.00
2988.00
Monthly withholding amounts including HELP/SSL/TSL and SFSS components