• ## Coefficients to work out the weekly amounts to withhold including the HELP/SSL/TSL component

Warning:

This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

Your employee’s total withholding, including the HELP/SSL/TSL component, can be calculated using the formula and coefficients stated below.

### Using a formula

The formulas comprise linear equations of the form y = axb, where:

• y is the weekly withholding amount expressed in dollars
• x is the number of whole dollars in the weekly earnings plus 99 cents
• a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts).

If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/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).

For scales without the HELP/SSL/TSL component, refer to Statement of formulas for calculating amounts to be withheld.

### Where tax-free threshold not claimed in Tax file number declaration – Scale 1

WITH HELP/SSL/TSL Debt

Weekly earnings
(x) less than
\$

a

b

66

0.1900

0.1900

361

0.2337

2.9035

724

0.3477

44.1189

846

0.3877

44.1189

932

0.3927

44.1189

969

0.3900

41.6024

1038

0.3950

41.6024

1142

0.4000

41.6024

1266

0.4050

41.6024

1323

0.4100

41.6024

1351

0.4550

101.1408

1522

0.4600

101.1408

1645

0.4650

101.1408

3111

0.4700

101.1408

3111 & over

0.5500

350.0639

### Where employee has claimed the tax-free threshold in Tax file number declaration – Scale 2

Weekly earnings
(x) less than
\$

a

b

355

-

-

416

0.1900

67.4635

520

0.2900

109.1077

711

0.2100

67.4646

1074

0.3477

165.4435

1196

0.3877

165.4435

1282

0.3927

165.4435

1319

0.3900

161.9819

1388

0.3950

161.9819

1492

0.4000

161.9819

1616

0.4050

161.9819

1673

0.4100

161.9819

1701

0.4550

237.2704

1872

0.4600

237.2704

1995

0.4650

237.2704

3461

0.4700

237.2704

3461 & over

0.5500

514.1935

### Foreign residents – Scale 3

WITH HELP/SSL/TSL Debt

Weekly earnings
(x) less than
\$

a

b

1074

0.3250

0.3250

1196

0.3650

0.3250

1319

0.3700

0.3250

1388

0.3750

0.3250

1492

0.3800

0.3250

1616

0.3850

0.3250

1673

0.3900

0.3250

1701

0.4350

75.2885

1872

0.4400

75.2885

1995

0.4450

75.2885

3461

0.4500

75.2885

3461 & over

0.5300

352.2115

### Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration – Scale 5

WITH HELP/SSL/TSL Debt

Weekly earnings
(x) less than
\$

a

b

355

-

-

711

0.1900

67.4635

1074

0.3277

165.4423

1196

0.3677

165.4423

1282

0.3727

165.4423

1319

0.3700

161.9808

1388

0.3750

161.9808

1492

0.3800

161.9808

1616

0.3850

161.9808

1673

0.3900

161.9808

1701

0.4350

237.2692

1872

0.4400

237.2692

1995

0.4450

237.2692

3461

0.4500

237.2692

3461 & over

0.5300

514.1923

### Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration – Scale 6

WITH HELP/SSL/TSL Debt

Weekly earnings
(x) less than
\$

a

b

355

-

-

702

0.1900

67.4635

711

0.2400

102.5990

878

0.3777

200.5779

1074

0.3377

165.4425

1196

0.3777

165.4425

1282

0.3827

165.4425

1319

0.3800

161.9810

1388

0.3850

161.9810

1492

0.3900

161.9810

1616

0.3950

161.9810

1673

0.4000

161.9810

1701

0.4450

237.2694

1872

0.4500

237.2694

1995

0.4550

237.2694

3461

0.4600

237.2694

3461 & over

0.5400

514.1925

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.