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  • Medicare levy adjustment weekly tax table

    For payments made from 1 July 2018 to 12 October 2020

    Use the Medicare levy adjustment tool to quickly work out a Medicare levy adjustment (XLSX 50KB)This link will download a file.

    Using this table



    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 payments to your employee on a weekly basis and they are entitled to a Medicare levy adjustment.

    This table should be used with the Weekly tax table and the Medicare levy variation declaration.

    See also:

    When your employee is entitled to a Medicare levy adjustment

    Your employee is entitled to an adjustment if they meet all of the following requirements:

    • they have provided you with a Medicare levy variation declaration in which they
      • claimed dependants
      • answered yes to question 10 in the declaration ‘Is the combined weekly income of you and your spouse, or your income as a sole parent, less than the relevant amount in table A on page 2?'
    • they have weekly earnings of $422 or more, but less than the corresponding amount in column A of Table 1 – for example, an employee who claims two dependent children must have weekly earnings of less than $1,055 to be entitled to a Medicare levy adjustment.

    No Medicare levy is payable on weekly earnings of less than $422.

    If your employee claims more than 10 children, the column A amount is $1,710, plus $82 for each child claimed in excess of 10.

    Column B shows the values used in calculating adjustments for employees with more than five dependent children. If your employee claims more than 10 dependent children, the column B amount is $1,368.25 plus $65.50 for each child in excess of 10.

    For information about how to use table 1 see Working out the Medicare levy adjustment.

    Table 1: Medicare levy adjustments

    Medicare levy adjustment weekly earnings limits


    Column A

    Column B

    Spouse only



    1 child



    2 children



    3 children



    4 children



    5 children



    6 children



    7 children



    8 children



    9 children



    10 children



    Working out the withholding amount

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

    1. Use the Weekly tax table to find the weekly amount to withhold from your employee's earnings, allowing for any tax offsets claimed.
    2. Reduce this amount by the amount of the Medicare levy adjustment, worked out as detailed in Working out the Medicare levy adjustment.

    Where the adjustment equals or exceeds the amount obtained in step 1 the amount to be withheld is nil.

    Last modified: 14 Jun 2019QC 55442