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

    Attention

    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.

    Last modified: 14 Jun 2017QC 52075