Tax withheld calculator

Commissioner's instalment rate (CIR)

The rate of withholding is either the payee's Commissioner's instalment rate (CIR) or a flat rate of 20%.

If the payee:

• has a CIR of more than 20%, you must withhold at the payee's CIR
• has a CIR of 20% or less, you must withhold at the flat rate of 20% unless the payee and you agree to use the CIR
• does not know their CIR at the time of the agreement, you must withhold at the flat rate of 20%.

It is the payee's responsibility to tell you their CIR in their voluntary agreement.

We can provide forms or you can develop your own voluntary agreement, providing it contains the information we need.

Sections within Terms we use

• Australian resident
• Commissioner's instalment rate (CIR)
• Gross earnings
• HELP or SFSS debt repayments
• Medicare levy variation
• Tax file number not provided
• Tax file number exempt
• Tax-free threshold claimed
• Tax offsets
• Seniors and pensioners tax offset