• Schedule 10 – Tax table for daily and casual workers

    Incorporating Medicare levy and including statement of formulas

    Attention

    For payments made on or after 1 July 2012 to 30 June 2014

    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. It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of schedule 1.

    End of attention

    Who should use this table?

    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

    You should use this table if you make any of the following payments to payees on a daily or casual basis:

    • salary, wages, allowances and leave loading paid to employees
    • paid parental leave to an eligible worker
    • director’s fees
    • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers)
    • payments to labour hire workers
    • payments to religious practitioners.

    You also use this table where a payee is engaged on a daily or casual basis, but not paid daily.

    Example

    Peter works on a casual basis as a bartender for two separate entities during the week and is paid on an hourly basis. Both employers should use the daily rates tax table to calculate withholding from payments made for the hours worked.

    End of example

    For all other cases, use the relevant PAYG withholding weekly tax table or fortnightly tax table.

    Find out more

    For a full list of tax tables, refer to Tax tables.

    End of find out more

    Can you use a formula?

    The withholding amounts shown in this table can be expressed in a mathematical form.

    If you have developed your own payroll software package, you can use the formulas and the coefficients outlined in table A.

    This section should be read with Statement of formulas for calculating amounts to be withheld (NAT 1004).

    The formulas comprise linear equations of the form y = ax – b where:

    • y is the weekly withholding amount expressed in dollars
    • x is the weekly earnings rounded down to whole dollars plus 99 cents, and
    • a and b are the values of the coefficient for the formulas as shown in Table A.

    Table A: Scale 2 – claiming the tax-free threshold

    Weekly earnings
    (x) less than

    a

    b

    $355

    $395

    0.1900

    67.4635

    $464

    0.2900

    106.9673

    $711

    0.2050

    67.4636

    $1,282

    0.3427

    165.4424

    $1,538

    0.3400

    161.9809

    $3,461

    0.3850

    231.2116

    $3,461 and over

    0.4650

    508.1347

    To work out withholding amounts using the formulas:

    1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result.
    2. Calculate the weekly amount by applying the coefficients at Table A, rounding to the nearest dollar. Divide this amount by five to convert it to the daily equivalent. Round the daily withholding amount to the nearest dollar.

    Where a payee is not claiming the tax-free threshold, replace with the coefficients from scale 1 found in Statement of formulas for calculating amounts to be withheld (NAT 1004).

    Where the payee is entitled to the seniors and pensioners tax offset, replace with the appropriate coefficients from Tax table for seniors and pensioners (NAT 4466).

    Last modified: 14 Jun 2013QC 25928