Higher Education Loan Program fortnightly tax table


For payments made on or after 1 July 2014 to 30 June 2015

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Use the new HELP component look-up tool to quickly work out the HELP componentThis link opens in a new window.

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Using this table



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

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You should use this table if you make fortnightly payments and your employee has given you a Tax file number declaration (NAT 3092) or Withholding declaration (NAT 3093) and they answered yes to the question ‘Do you have an accumulated Higher Education Loan Program (HELP) debt?’.

If your employee has claimed the tax-free threshold, use this table if they have:

  • fortnightly income of $2,050 or more
  • not applied for an exemption or reduction of the Medicare levy due to low family income on a Medicare levy variation declaration (NAT 0929).

If your employee has not claimed the tax-free threshold, use this table if their fortnightly income is $1,350 or more.

You must withhold the HELP component from all your employee's earnings, including taxable allowances, bonuses and commissions.


Do not withhold any amount for HELP from lump sum termination payments.

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Working out the withholding amount

To work out the amount you need to withhold, you must:

  1. Use the Fortnightly tax table (NAT 1006) to calculate the fortnightly withholding amount for your employee's earnings, allowing for any tax offsets claimed.
  2. Use this HELP fortnightly tax table to calculate the HELP component to withhold.
  3. Add the HELP component to the withholding amount. Withhold this amount from your employee's earnings.
  4. If your employee's also has a Financial Supplement debt, add the Student Financial Supplement Scheme (SFSS) component (calculated using the SFSS tax tables) as well as the HELP component to the amount to withhold. Withhold the result from your employee's earnings.
Last modified: 18 Feb 2015QC 39420