Schedule 1 – Statement of formulas for calculating amounts to be withheld

A schedule to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis.

On this page

• Using this schedule
• Coefficients for calculation of amounts to be withheld (withholding amounts) from weekly payments
• About this schedule
• Working out the weekly earnings
• Tax offsets
• Medicare levy adjustment
• Weekly family threshold (WFT)
• Shading out point (SOP)
• Weekly levy adjustment (WLA)
• Fortnightly levy adjustment
• Monthly levy adjustment
• Quarterly levy adjustment
• General examples
• Calculating withholding amounts for payments made on a daily or casual basis
• Accounting software
• Sample data
• Sample data – scale 2
• Sample data – scale 6
• Other statements of formulas
• Tax file number (TFN) declarations
• Withholding declarations
• Allowances
• Leave loading
• Holiday pay, long service leave and employment termination payments
• Claiming tax offsets
• Medicare levy adjustment
• PAYG withholding publications

For payments made on or after 13 October 2020

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

Using this schedule

If you develop your own payroll software package, this schedule provides the formulas you will need to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis.

To assist employers who don't have a payroll software package, our website provides the following tools which are based on the formulas in this schedule:

• tax withheld calculator
• tax tables.

Payments covered include:

• salary, wages, allowances and leave loading paid to employees
• paid parental leave
• directors' 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
• government pensions
• government education or training payments
• compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner).

Do not use this schedule for payments made to individuals employed under a working holiday makers visa. You must use the Tax table for working holiday makers for all payments made to them, including lump sum payments.

See also:

• You can download a printable version of Statement of formulas for calculating amounts to be withheld (PDF 963KB)This link will download a file (NAT 1004) in Portable Document Format (PDF).

Coefficients for calculation of amounts to be withheld (withholding amounts) from weekly payments

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

Weekly earnings (x) less than $	a	b
88	0.1900	0.1900
371	0.2348	3.9639
515	0.2190	−1.9003
932	0.3477	64.4297
1,957	0.3450	61.9132
3,111	0.3900	150.0093
3,111 & over	0.4700	398.9324

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

Weekly earnings (x) less than $	a	b
359	–	–
438	0.1900	68.3462
548	0.2900	112.1942
721	0.2100	68.3465
865	0.2190	74.8369
1,282	0.3477	186.2119
2,307	0.3450	182.7504
3,461	0.3900	286.5965
3,461 & over	0.4700	563.5196

Foreign residents – Scale 3

Weekly earnings (x) less than $	a	b
2,307	0.3250	0.3250
3,461	0.3700	103.8462
3,461 & over	0.4500	380.7692

Where a tax file number (TFN) was not provided by employee – Scale 4

Earnings	Tax rate
Resident $1 & over	0.4700
Foreign resident $1 & over	0.4500

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

Weekly earnings (x) less than $	a	b
359	–	–
721	0.1900	68.3462
865	0.1990	74.8365
1,282	0.3277	186.2115
2,307	0.3250	182.7500
3,461	0.3700	286.5962
3,461 & over	0.4500	563.5192

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

Weekly earnings (x) less than $	a	b
359	–	–
721	0.1900	68.3462
739	0.1990	74.8365
865	0.2490	111.8308
924	0.3777	223.2058
1,282	0.3377	186.2119
2,307	0.3350	182.7504
3,461	0.3800	286.5965
3,461 & over	0.4600	563.5196

Notes

1. Scale 1 contains a negative value for one of the b coefficients. This is intentional.
2. If you have 27 fortnightly, or 53 weekly pays in a financial year, refer to withholding additional amounts from employee earnings.
3. Scales 1, 2, 3, 5 and 6 may be applied only where employees have provided their TFN.
4. For scale 4 no coefficients are necessary. To calculate withholding, apply the tax rate to earnings, ignoring any cents in earnings and in the withholding result.
5. Scale 1 and 2 apply whether or not the employee is entitled to any leave loading.
6. Tax offsets may be allowed only where scales 2, 5 or 6 are applied.
7. Scale 1, 2, 4 and 6 incorporate the Medicare levy. Scale 4 incorporates the Medicare levy for residents only.
8. For scale 2 no Medicare levy is payable by a person whose taxable income for the year is $22,801 ($438 per week) or less. Where the taxable income exceeds $22,801 but is less than $28,501 ($548 per week), the levy is shaded in at the rate of 10% of the excess over $22,801. Where a person’s taxable income is $28,501 ($548 per week) or more, Medicare is levied at the rate of 2% of total taxable income.
9. The Medicare levy is also shaded in for scale 6. The Medicare levy parameters for scales 2 and 6 are as follows:

Medicare levy parameters

Parameter	Scale 2	Scale 6
Weekly earnings threshold	438	739
Weekly earnings shade-in threshold	548	924
Medicare levy family threshold	38,474	38,474
Weekly family threshold divisor	52	52
Additional child	3,533	3,533
Shading out point multiplier	0.1000	0.0500
Shading out point divisor	0.0800	0.0400
Weekly levy adjustment factor	438.4800	739.8800
Medicare levy	0.0200	0.0100

About this schedule

Amounts to be withheld from payments made weekly, fortnightly, monthly and quarterly, as set out in the relevant PAYG withholding tax table, can be calculated using the formulas and coefficients contained in this schedule.

Separate formulas apply to:

• employees who have not claimed the tax-free threshold
• foreign residents
• employees claiming a full exemption from Medicare levy
• employees claiming a half exemption from Medicare levy
• employees who have claimed the tax-free threshold.

Find out about:

• Tax file number (TFN) declarations
• Withholding declarations
• Allowances
• Holiday pay, long service leave and employment termination payments
• Claiming tax offsets
• Medicare levy adjustment

Using a formula

The formulas comprise linear equations of the form y = ax − b, 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).

The formulas relate only to the calculation of withholding amounts before any tax offsets and Medicare levy adjustments are allowed. For instructions on the treatment of tax offsets and Medicare levy adjustments, refer to Tax offsets and Medicare levy adjustment.

For sample data to verify that the software program is calculating the correct withholding amounts and Medicare levy adjustments, see Withholding amounts and Medicare levy adjustments.

Withholding amounts calculated using these formulas may vary slightly to those calculated using the method set out in the footnote to the appropriate PAYG withholding tax table. This applies if earnings exceed $3,275 weekly or $6,550 fortnightly.

Rounding of withholding amounts

Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent.

Use these rounding rules across all scales except scale 4 (where employee does not provide a TFN). For scale 4, cents are ignored when applying the tax rate to earnings and when withholding amounts are calculated.

When there are 53 pays in a financial year

In some years, you may have 53 pays instead of the usual 52. As this schedule is based on 52 pays, the extra pay may result in insufficient amounts being withheld. You should let your employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amount in the table below.

Extra withholding amount, 53 pays

Weekly earnings $	Additional withholding $
875 to 2,299	3
2,300 to 3,449	5
3,450 and over	10

When there are 27 pays in a financial year

In some years, you may have 27 pays instead of the usual 26. As this schedule is based on 26 pays, the extra pay may result in insufficient amounts being withheld. You should let employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amounts in the table below.

Extra withholding amount, 27 pays

Fortnightly earnings $	Additional withholding $
1,750 to 4,549	13
4,550 to 6,749	21
6,750 and over	40

Working out the weekly earnings

The method of working out the weekly earnings (x) for the purpose of applying the formulas is as follows:

Calculating withholding fortnightly, monthly or quarterly amounts

First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay:

• fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents.
• monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents.
• quarterly – divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents.

Then calculate fortnightly, monthly or quarterly withholding amounts as follows:

• fortnightly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two.
• monthly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar.
• quarterly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13.

Tax offsets

The withholding amount calculated using scales 2, 5 or 6 of the formulas is reduced as follows:

• weekly – 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar
• fortnightly – 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar
• monthly – 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar
• quarterly – 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar.

Medicare levy adjustment

A Medicare levy adjustment is not allowed where withholding amounts have been calculated using scales 1, 3, 4 or 5. The amount obtained using scales 2 or 6 (after allowing for any tax offsets) is reduced by any amount of Medicare levy adjustment applicable.

When an employee is entitled to an adjustment

An employee who has lodged both a completed Withholding declaration and a Medicare levy variation declaration, may be entitled to a Medicare levy adjustment if they have weekly earnings of one of the following:

• $438 or more where scale 2 is applied
• $739 or more where scale 6 is applied.

To claim the adjustment, the employee must answer yes to question 10 and yes to question 9, and/or question 12 on the Medicare levy variation declaration.

Calculating the Medicare levy adjustment

To calculate the Medicare levy adjustment, your software package will need to be able to distinguish those employees who have answered yes to question 9 and no to question 12 on the Medicare levy variation declaration.

Where employees have answered yes to question 12, the software must be able to store the number of dependants shown at this question on the declaration.

You will need to calculate the weekly family threshold and shading out point (SOP) before calculating the weekly levy adjustment for employees with weekly earnings of one of the following:

• $548 or more where scale 2 is applied
• $924 or more where scale 6 is applied.

Values used in the calculations may be regarded as variables.

Weekly family threshold (WFT)

Where scale 2 or scale 6 is applied

• Where an employee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration    
  • WFT = $739.88 (38,474 ÷ 52) (rounded to the nearest cent).
   
• Where an employee has answered yes to question 12 on the Medicare levy variation declaration, you need to

1. multiply the number of children shown at question 12 by 3,533 and add the result to 38,474
2. divide the result of (a) by 52
3. round the result of (b) to the nearest cent.

Shading out point (SOP)

The SOP relative to an employee’s WFT is calculated as follows:

Multiply WFT by 0.1 and divide the result by 0.0800. Ignore any cents in the result.

Weekly levy adjustment (WLA)

Where scale 2 is applied

Where weekly earnings are $438 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings), in the following formulas:

1. If x is less than $548, WLA = (x − 438.48) × 0.1
2. If x is $548 or more but less than WFT, WLA = x × 0.0200
3. If x is equal to or greater than WFT and less than the SOP, WLA =
   (WFT × 0.0200) − ([x − WFT] × 0.0800)

Where scale 6 is applied

Where weekly earnings are $739 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings), in the following formulas:

1. If x is less than $924, WLA = (x − 739.88) × 0.05
2. If x is $924 or more but less than WFT, WLA = x × 0.0100
3. If x is equal to or greater than WFT and less than the SOP, WLA =
   (WFT × 0.0100) − ([x − WFT] × 0.0400)

In each case, WLA should be rounded to the nearest dollar.

Values ending in 50 cents should be rounded to the next higher dollar.

Examples

Fortnightly levy adjustment

Multiply rounded weekly levy adjustment by two.

Monthly levy adjustment

Multiply rounded weekly levy adjustment by 13 and divide the result by three. The result should be rounded to the nearest dollar.

Quarterly levy adjustment

Multiply rounded weekly levy adjustment by 13.

General examples

Calculating withholding amounts for payments made on a daily or casual basis

The withholding amounts shown in the Tax table for daily and casual workers can be expressed in a mathematical form, using the formulas and coefficients provided.

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    
   • Scale 2 where an employee is claiming the tax-free threshold. (The employee must have claimed the tax-free threshold to use the Tax table for daily and casual workers.)
    
3. Round the result to the nearest dollar.
4. Divide this amount by five to convert it to the daily equivalent.
5. Round the daily withholding amount to the nearest dollar.

Where the employee is entitled to the seniors and pensioners tax offset, replace with the appropriate coefficients from Tax table for seniors and pensioners.

Accounting software

Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided.

The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Withholding calculated using either method is accepted.

Sample data

Weekly withholding amounts

Amounts to be withheld, weekly

Weekly earnings $	Scale 1 No tax-free threshold $	Scale 2 With tax-free threshold $	Scale 3 Foreign resident $	Scale 5 Full Medicare exemption $	Scale 6 Half Medicare exemption $
87	17.00	0.00	28.00	0.00	0.00
88	17.00	0.00	29.00	0.00	0.00
116	24.00	0.00	38.00	0.00	0.00
117	24.00	0.00	38.00	0.00	0.00
249	55.00	0.00	81.00	0.00	0.00
250	55.00	0.00	81.00	0.00	0.00
358	80.00	0.00	116.00	0.00	0.00
359	81.00	0.00	117.00	0.00	0.00
370	83.00	2.00	120.00	2.00	2.00
371	83.00	2.00	121.00	2.00	2.00
437	98.00	15.00	142.00	15.00	15.00
438	98.00	15.00	142.00	15.00	15.00
514	115.00	37.00	167.00	30.00	30.00
515	115.00	37.00	167.00	30.00	30.00
547	126.00	47.00	178.00	36.00	36.00
548	126.00	47.00	178.00	36.00	36.00
720	186.00	83.00	234.00	69.00	69.00
721	187.00	83.00	234.00	69.00	69.00
738	193.00	87.00	240.00	72.00	72.00
739	193.00	87.00	240.00	72.00	72.00
864	236.00	115.00	281.00	97.00	104.00
865	237.00	115.00	281.00	98.00	104.00
923	257.00	135.00	300.00	117.00	126.00
924	257.00	135.00	300.00	117.00	126.00
931	260.00	138.00	303.00	119.00	129.00
932	260.00	138.00	303.00	120.00	129.00
1,281	380.00	260.00	416.00	234.00	247.00
1,282	381.00	260.00	417.00	234.00	247.00
1,844	575.00	454.00	599.00	417.00	435.00
1,845	575.00	454.00	600.00	417.00	436.00
1,956	613.00	492.00	636.00	453.00	473.00
1,957	614.00	493.00	636.00	454.00	473.00
2,119	677.00	549.00	689.00	506.00	527.00
2,120	677.00	549.00	689.00	507.00	528.00
2,306	750.00	613.00	749.00	567.00	590.00
2,307	750.00	614.00	750.00	567.00	590.00
2,490	821.00	685.00	818.00	635.00	660.00
2,491	822.00	685.00	818.00	635.00	660.00
2,652	885.00	748.00	878.00	695.00	722.00
2,653	885.00	748.00	878.00	695.00	722.00
2,736	917.00	781.00	909.00	726.00	753.00
2,737	918.00	781.00	909.00	726.00	754.00
2,898	981.00	844.00	969.00	786.00	815.00
2,899	981.00	844.00	969.00	786.00	815.00
2,913	986.00	850.00	974.00	792.00	821.00
2,914	987.00	850.00	975.00	792.00	821.00
3,111	1,064.00	927.00	1,048.00	865.00	896.00
3,461	1,228.00	1,064.00	1,177.00	994.00	1,029.00

Fortnightly withholding amounts

Amounts to be withheld, fortnightly

Fortnightly earnings $	Scale 1 No tax-free threshold $	Scale 2 With tax-free threshold $	Scale 3 Foreign resident $	Scale 5 Full Medicare exemption $	Scale 6 Half Medicare exemption $
174	34.00	0.00	56.00	0.00	0.00
176	34.00	0.00	58.00	0.00	0.00
232	48.00	0.00	76.00	0.00	0.00
234	48.00	0.00	76.00	0.00	0.00
498	110.00	0.00	162.00	0.00	0.00
500	110.00	0.00	162.00	0.00	0.00
716	160.00	0.00	232.00	0.00	0.00
718	162.00	0.00	234.00	0.00	0.00
740	166.00	4.00	240.00	4.00	4.00
742	166.00	4.00	242.00	4.00	4.00
874	196.00	30.00	284.00	30.00	30.00
876	196.00	30.00	284.00	30.00	30.00
1,028	230.00	74.00	334.00	60.00	60.00
1,030	230.00	74.00	334.00	60.00	60.00
1,094	252.00	94.00	356.00	72.00	72.00
1,096	252.00	94.00	356.00	72.00	72.00
1,440	372.00	166.00	468.00	138.00	138.00
1,442	374.00	166.00	468.00	138.00	138.00
1,476	386.00	174.00	480.00	144.00	144.00
1,478	386.00	174.00	480.00	144.00	144.00
1,728	472.00	230.00	562.00	194.00	208.00
1,730	474.00	230.00	562.00	196.00	208.00
1,846	514.00	270.00	600.00	234.00	252.00
1,848	514.00	270.00	600.00	234.00	252.00
1,862	520.00	276.00	606.00	238.00	258.00
1,864	520.00	276.00	606.00	240.00	258.00
2,562	760.00	520.00	832.00	468.00	494.00
2,564	762.00	520.00	834.00	468.00	494.00
3,688	1,150.00	908.00	1,198.00	834.00	870.00
3,690	1,150.00	908.00	1,200.00	834.00	872.00
3,912	1,226.00	984.00	1,272.00	906.00	946.00
3,914	1,228.00	986.00	1,272.00	908.00	946.00
4,238	1,354.00	1,098.00	1,378.00	1,012.00	1,054.00
4,240	1,354.00	1,098.00	1,378.00	1,014.00	1,056.00
4,612	1,500.00	1,226.00	1,498.00	1,134.00	1,180.00
4,614	1,500.00	1,228.00	1,500.00	1,134.00	1,180.00
4,980	1,642.00	1,370.00	1,636.00	1,270.00	1,320.00
4,982	1,644.00	1,370.00	1,636.00	1,270.00	1,320.00
5,304	1,770.00	1,496.00	1,756.00	1,390.00	1,444.00
5,306	1,770.00	1,496.00	1,756.00	1,390.00	1,444.00
5,472	1,834.00	1,562.00	1,818.00	1,452.00	1,506.00
5,474	1,836.00	1,562.00	1,818.00	1,452.00	1,508.00
5,796	1,962.00	1,688.00	1,938.00	1,572.00	1,630.00
5,798	1,962.00	1,688.00	1,938.00	1,572.00	1,630.00
5,826	1,972.00	1,700.00	1,948.00	1,584.00	1,642.00
5,828	1,974.00	1,700.00	1,950.00	1,584.00	1,642.00
6,222	2,128.00	1,854.00	2,096.00	1,730.00	1,792.00
6,922	2,456.00	2,128.00	2,354.00	1,988.00	2,058.00

Monthly withholding amounts

Amounts to be withheld, monthly

Monthly earnings $	Scale 1 No tax-free threshold $	Scale 2 With tax-free threshold $	Scale 3 Foreign resident $	Scale 5 Full Medicare exemption $	Scale 6 Half Medicare exemption $
377.00	74.00	0.00	121.00	0.00	0.00
381.33	74.00	0.00	126.00	0.00	0.00
502.67	104.00	0.00	165.00	0.00	0.00
507.00	104.00	0.00	165.00	0.00	0.00
1,079.00	238.00	0.00	351.00	0.00	0.00
1,083.33	238.00	0.00	351.00	0.00	0.00
1,551.33	347.00	0.00	503.00	0.00	0.00
1,555.67	351.00	0.00	507.00	0.00	0.00
1,603.33	360.00	9.00	520.00	9.00	9.00
1,607.67	360.00	9.00	524.00	9.00	9.00
1,893.67	425.00	65.00	615.00	65.00	65.00
1,898.00	425.00	65.00	615.00	65.00	65.00
2,227.33	498.00	160.00	724.00	130.00	130.00
2,231.67	498.00	160.00	724.00	130.00	130.00
2,370.33	546.00	204.00	771.00	156.00	156.00
2,374.67	546.00	204.00	771.00	156.00	156.00
3,120.00	806.00	360.00	1,014.00	299.00	299.00
3,124.33	810.00	360.00	1,014.00	299.00	299.00
3,198.00	836.00	377.00	1,040.00	312.00	312.00
3,202.33	836.00	377.00	1,040.00	312.00	312.00
3,744.00	1,023.00	498.00	1,218.00	420.00	451.00
3,748.33	1,027.00	498.00	1,218.00	425.00	451.00
3,999.67	1,114.00	585.00	1,300.00	507.00	546.00
4,004.00	1,114.00	585.00	1,300.00	507.00	546.00
4,034.33	1,127.00	598.00	1,313.00	516.00	559.00
4,038.67	1,127.00	598.00	1,313.00	520.00	559.00
5,551.00	1,647.00	1,127.00	1,803.00	1,014.00	1,070.00
5,555.33	1,651.00	1,127.00	1,807.00	1,014.00	1,070.00
7,990.67	2,492.00	1,967.00	2,596.00	1,807.00	1,885.00
7,995.00	2,492.00	1,967.00	2,600.00	1,807.00	1,889.00
8,476.00	2,656.00	2,132.00	2,756.00	1,963.00	2,050.00
8,480.33	2,661.00	2,136.00	2,756.00	1,967.00	2,050.00
9,182.33	2,934.00	2,379.00	2,986.00	2,193.00	2,284.00
9,186.67	2,934.00	2,379.00	2,986.00	2,197.00	2,288.00
9,992.67	3,250.00	2,656.00	3,246.00	2,457.00	2,557.00
9,997.00	3,250.00	2,661.00	3,250.00	2,457.00	2,557.00
10,790.00	3,558.00	2,968.00	3,545.00	2,752.00	2,860.00
10,794.33	3,562.00	2,968.00	3,545.00	2,752.00	2,860.00
11,492.00	3,835.00	3,241.00	3,805.00	3,012.00	3,129.00
11,496.33	3,835.00	3,241.00	3,805.00	3,012.00	3,129.00
11,856.00	3,974.00	3,384.00	3,939.00	3,146.00	3,263.00
11,860.33	3,978.00	3,384.00	3,939.00	3,146.00	3,267.00
12,558.00	4,251.00	3,657.00	4,199.00	3,406.00	3,532.00
12,562.33	4,251.00	3,657.00	4,199.00	3,406.00	3,532.00
12,623.00	4,273.00	3,683.00	4,221.00	3,432.00	3,558.00
12,627.33	4,277.00	3,683.00	4,225.00	3,432.00	3,558.00
13,481.00	4,611.00	4,017.00	4,541.00	3,748.00	3,883.00
14,997.67	5,321.00	4,611.00	5,100.00	4,307.00	4,459.00

Sample data – scale 2

Weekly Medicare levy adjustment

Adjustment amount, weekly

Weekly earnings $	Spouse only $	1 child $	2 children $	3 children $	4 children $	5 children $
437	0.00	0.00	0.00	0.00	0.00	0.00
438	0.00	0.00	0.00	0.00	0.00	0.00
492	5.00	5.00	5.00	5.00	5.00	5.00
493	6.00	6.00	6.00	6.00	6.00	6.00
547	11.00	11.00	11.00	11.00	11.00	11.00
548	11.00	11.00	11.00	11.00	11.00	11.00
575	12.00	12.00	12.00	12.00	12.00	12.00
576	12.00	12.00	12.00	12.00	12.00	12.00
603	12.00	12.00	12.00	12.00	12.00	12.00
604	12.00	12.00	12.00	12.00	12.00	12.00
631	13.00	13.00	13.00	13.00	13.00	13.00
632	13.00	13.00	13.00	13.00	13.00	13.00
659	13.00	13.00	13.00	13.00	13.00	13.00
660	13.00	13.00	13.00	13.00	13.00	13.00
687	14.00	14.00	14.00	14.00	14.00	14.00
688	14.00	14.00	14.00	14.00	14.00	14.00
715	14.00	14.00	14.00	14.00	14.00	14.00
716	14.00	14.00	14.00	14.00	14.00	14.00
743	14.00	15.00	15.00	15.00	15.00	15.00
744	14.00	15.00	15.00	15.00	15.00	15.00
771	12.00	15.00	15.00	15.00	15.00	15.00
772	12.00	15.00	15.00	15.00	15.00	15.00
799	10.00	16.00	16.00	16.00	16.00	16.00
800	10.00	16.00	16.00	16.00	16.00	16.00
827	8.00	15.00	17.00	17.00	17.00	17.00
828	8.00	14.00	17.00	17.00	17.00	17.00
855	6.00	12.00	17.00	17.00	17.00	17.00
856	5.00	12.00	17.00	17.00	17.00	17.00
883	3.00	10.00	17.00	18.00	18.00	18.00
884	3.00	10.00	17.00	18.00	18.00	18.00
911	1.00	8.00	15.00	18.00	18.00	18.00
912	1.00	8.00	15.00	18.00	18.00	18.00
939	0.00	6.00	12.00	19.00	19.00	19.00
940	0.00	6.00	12.00	19.00	19.00	19.00
967	0.00	3.00	10.00	17.00	19.00	19.00
968	0.00	3.00	10.00	17.00	19.00	19.00
995	0.00	1.00	8.00	15.00	20.00	20.00
996	0.00	1.00	8.00	15.00	20.00	20.00
1,023	0.00	0.00	6.00	12.00	19.00	20.00
1,024	0.00	0.00	6.00	12.00	19.00	20.00
1,051	0.00	0.00	3.00	10.00	17.00	21.00
1,052	0.00	0.00	3.00	10.00	17.00	21.00
1,079	0.00	0.00	1.00	8.00	15.00	22.00
1,080	0.00	0.00	1.00	8.00	15.00	21.00
1,263	0.00	0.00	0.00	0.00	0.00	7.00
1,264	0.00	0.00	0.00	0.00	0.00	7.00
1,348	0.00	0.00	0.00	0.00	0.00	0.00
1,349	0.00	0.00	0.00	0.00	0.00	0.00

Fortnightly Medicare levy adjustment

Adjustment amount, fortnightly

Fortnightly earnings $	Spouse only $	1 child $	2 children $	3 children $	4 children $	5 children $
874	0.00	0.00	0.00	0.00	0.00	0.00
876	0.00	0.00	0.00	0.00	0.00	0.00
984	10.00	10.00	10.00	10.00	10.00	10.00
986	12.00	12.00	12.00	12.00	12.00	12.00
1,094	22.00	22.00	22.00	22.00	22.00	22.00
1,096	22.00	22.00	22.00	22.00	22.00	22.00
1,150	24.00	24.00	24.00	24.00	24.00	24.00
1,152	24.00	24.00	24.00	24.00	24.00	24.00
1,206	24.00	24.00	24.00	24.00	24.00	24.00
1,208	24.00	24.00	24.00	24.00	24.00	24.00
1,262	26.00	26.00	26.00	26.00	26.00	26.00
1,264	26.00	26.00	26.00	26.00	26.00	26.00
1,318	26.00	26.00	26.00	26.00	26.00	26.00
1,320	26.00	26.00	26.00	26.00	26.00	26.00
1,374	28.00	28.00	28.00	28.00	28.00	28.00
1,376	28.00	28.00	28.00	28.00	28.00	28.00
1,430	28.00	28.00	28.00	28.00	28.00	28.00
1,432	28.00	28.00	28.00	28.00	28.00	28.00
1,486	28.00	30.00	30.00	30.00	30.00	30.00
1,488	28.00	30.00	30.00	30.00	30.00	30.00
1,542	24.00	30.00	30.00	30.00	30.00	30.00
1,544	24.00	30.00	30.00	30.00	30.00	30.00
1,598	20.00	32.00	32.00	32.00	32.00	32.00
1,600	20.00	32.00	32.00	32.00	32.00	32.00
1,654	16.00	30.00	34.00	34.00	34.00	34.00
1,656	16.00	28.00	34.00	34.00	34.00	34.00
1,710	12.00	24.00	34.00	34.00	34.00	34.00
1,712	10.00	24.00	34.00	34.00	34.00	34.00
1,766	6.00	20.00	34.00	36.00	36.00	36.00
1,768	6.00	20.00	34.00	36.00	36.00	36.00
1,822	2.00	16.00	30.00	36.00	36.00	36.00
1,824	2.00	16.00	30.00	36.00	36.00	36.00
1,878	0.00	12.00	24.00	38.00	38.00	38.00
1,880	0.00	12.00	24.00	38.00	38.00	38.00
1,934	0.00	6.00	20.00	34.00	38.00	38.00
1,936	0.00	6.00	20.00	34.00	38.00	38.00
1,990	0.00	2.00	16.00	30.00	40.00	40.00
1,992	0.00	2.00	16.00	30.00	40.00	40.00
2,046	0.00	0.00	12.00	24.00	38.00	40.00
2,048	0.00	0.00	12.00	24.00	38.00	40.00
2,102	0.00	0.00	6.00	20.00	34.00	42.00
2,104	0.00	0.00	6.00	20.00	34.00	42.00
2,158	0.00	0.00	2.00	16.00	30.00	44.00
2,160	0.00	0.00	2.00	16.00	30.00	42.00
2,526	0.00	0.00	0.00	0.00	0.00	14.00
2,528	0.00	0.00	0.00	0.00	0.00	14.00
2,696	0.00	0.00	0.00	0.00	0.00	0.00
2,698	0.00	0.00	0.00	0.00	0.00	0.00

Monthly Medicare levy adjustment

Adjustment amount, monthly

Monthly earnings $	Spouse only $	1 child $	2 children $	3 children $	4 children $	5 children $
1,893.67	0.00	0.00	0.00	0.00	0.00	0.00
1,898.00	0.00	0.00	0.00	0.00	0.00	0.00
2,132.00	22.00	22.00	22.00	22.00	22.00	22.00
2,136.33	26.00	26.00	26.00	26.00	26.00	26.00
2,370.33	48.00	48.00	48.00	48.00	48.00	48.00
2,374.67	48.00	48.00	48.00	48.00	48.00	48.00
2,491.67	52.00	52.00	52.00	52.00	52.00	52.00
2,496.00	52.00	52.00	52.00	52.00	52.00	52.00
2,613.00	52.00	52.00	52.00	52.00	52.00	52.00
2,617.33	52.00	52.00	52.00	52.00	52.00	52.00
2,734.33	56.00	56.00	56.00	56.00	56.00	56.00
2,738.67	56.00	56.00	56.00	56.00	56.00	56.00
2,855.67	56.00	56.00	56.00	56.00	56.00	56.00
2,860.00	56.00	56.00	56.00	56.00	56.00	56.00
2,977.00	61.00	61.00	61.00	61.00	61.00	61.00
2,981.33	61.00	61.00	61.00	61.00	61.00	61.00
3,098.33	61.00	61.00	61.00	61.00	61.00	61.00
3,102.67	61.00	61.00	61.00	61.00	61.00	61.00
3,219.67	61.00	65.00	65.00	65.00	65.00	65.00
3,224.00	61.00	65.00	65.00	65.00	65.00	65.00
3,341.00	52.00	65.00	65.00	65.00	65.00	65.00
3,345.33	52.00	65.00	65.00	65.00	65.00	65.00
3,462.33	43.00	69.00	69.00	69.00	69.00	69.00
3,466.67	43.00	69.00	69.00	69.00	69.00	69.00
3,583.67	35.00	65.00	74.00	74.00	74.00	74.00
3,588.00	35.00	61.00	74.00	74.00	74.00	74.00
3,705.00	26.00	52.00	74.00	74.00	74.00	74.00
3,709.33	22.00	52.00	74.00	74.00	74.00	74.00
3,826.33	13.00	43.00	74.00	78.00	78.00	78.00
3,830.67	13.00	43.00	74.00	78.00	78.00	78.00
3,947.67	4.00	35.00	65.00	78.00	78.00	78.00
3,952.00	4.00	35.00	65.00	78.00	78.00	78.00
4,069.00	0.00	26.00	52.00	82.00	82.00	82.00
4,073.33	0.00	26.00	52.00	82.00	82.00	82.00
4,190.33	0.00	13.00	43.00	74.00	82.00	82.00
4,194.67	0.00	13.00	43.00	74.00	82.00	82.00
4,311.67	0.00	4.00	35.00	65.00	87.00	87.00
4,316.00	0.00	4.00	35.00	65.00	87.00	87.00
4,433.00	0.00	0.00	26.00	52.00	82.00	87.00
4,437.33	0.00	0.00	26.00	52.00	82.00	87.00
4,554.33	0.00	0.00	13.00	43.00	74.00	91.00
4,558.67	0.00	0.00	13.00	43.00	74.00	91.00
4,675.67	0.00	0.00	4.00	35.00	65.00	95.00
4,680.00	0.00	0.00	4.00	35.00	65.00	91.00
5,473.00	0.00	0.00	0.00	0.00	0.00	30.00
5,477.33	0.00	0.00	0.00	0.00	0.00	30.00
5,841.33	0.00	0.00	0.00	0.00	0.00	0.00
5,845.67	0.00	0.00	0.00	0.00	0.00	0.00

Sample data – scale 6

Weekly Medicare half-levy adjustment

Adjustment amount, weekly half-levy

Weekly earnings $	1 child $	2 children $	3 children $	4 children $	5 children $
738	0.00	0.00	0.00	0.00	0.00
739	0.00	0.00	0.00	0.00	0.00
830	5.00	5.00	5.00	5.00	5.00
831	5.00	5.00	5.00	5.00	5.00
923	9.00	9.00	9.00	9.00	9.00
924	3.00	7.00	9.00	9.00	9.00
940	3.00	6.00	9.00	9.00	9.00
941	3.00	6.00	9.00	9.00	9.00
957	2.00	5.00	9.00	10.00	10.00
958	2.00	5.00	9.00	10.00	10.00
974	1.00	5.00	8.00	10.00	10.00
975	1.00	5.00	8.00	10.00	10.00
991	1.00	4.00	8.00	10.00	10.00
992	1.00	4.00	7.00	10.00	10.00
1,008	0.00	3.00	7.00	10.00	10.00
1,009	0.00	3.00	7.00	10.00	10.00
1,025	0.00	3.00	6.00	10.00	10.00
1,026	0.00	3.00	6.00	10.00	10.00
1,042	0.00	2.00	5.00	9.00	10.00
1,043	0.00	2.00	5.00	9.00	10.00
1,059	0.00	1.00	5.00	8.00	11.00
1,060	0.00	1.00	5.00	8.00	11.00
1,076	0.00	1.00	4.00	8.00	11.00
1,077	0.00	1.00	4.00	7.00	11.00
1,093	0.00	0.00	3.00	7.00	10.00
1,094	0.00	0.00	3.00	7.00	10.00
1,110	0.00	0.00	3.00	6.00	10.00
1,111	0.00	0.00	3.00	6.00	10.00
1,127	0.00	0.00	2.00	5.00	9.00
1,128	0.00	0.00	2.00	5.00	9.00
1,144	0.00	0.00	1.00	5.00	8.00
1,145	0.00	0.00	1.00	5.00	8.00
1,161	0.00	0.00	1.00	4.00	8.00
1,162	0.00	0.00	1.00	4.00	7.00
1,178	0.00	0.00	0.00	3.00	7.00
1,179	0.00	0.00	0.00	3.00	7.00
1,195	0.00	0.00	0.00	3.00	6.00
1,196	0.00	0.00	0.00	3.00	6.00
1,212	0.00	0.00	0.00	2.00	5.00
1,213	0.00	0.00	0.00	2.00	5.00
1,229	0.00	0.00	0.00	1.00	5.00
1,230	0.00	0.00	0.00	1.00	5.00
1,246	0.00	0.00	0.00	1.00	4.00
1,247	0.00	0.00	0.00	1.00	4.00
1,263	0.00	0.00	0.00	0.00	3.00
1,264	0.00	0.00	0.00	0.00	3.00
1,348	0.00	0.00	0.00	0.00	0.00
1,349	0.00	0.00	0.00	0.00	0.00

Fortnightly Medicare half-levy adjustment

Adjustment amount, fortnightly half-levy

Fortnightly earnings $	1 child $	2 children $	3 children $	4 children $	5 children $
1,476	0.00	0.00	0.00	0.00	0.00
1,478	0.00	0.00	0.00	0.00	0.00
1,660	10.00	10.00	10.00	10.00	10.00
1,662	10.00	10.00	10.00	10.00	10.00
1,846	18.00	18.00	18.00	18.00	18.00
1,848	6.00	14.00	18.00	18.00	18.00
1,880	6.00	12.00	18.00	18.00	18.00
1,882	6.00	12.00	18.00	18.00	18.00
1,914	4.00	10.00	18.00	20.00	20.00
1,916	4.00	10.00	18.00	20.00	20.00
1,948	2.00	10.00	16.00	20.00	20.00
1,950	2.00	10.00	16.00	20.00	20.00
1,982	2.00	8.00	16.00	20.00	20.00
1,984	2.00	8.00	14.00	20.00	20.00
2,016	0.00	6.00	14.00	20.00	20.00
2,018	0.00	6.00	14.00	20.00	20.00
2,050	0.00	6.00	12.00	20.00	20.00
2,052	0.00	6.00	12.00	20.00	20.00
2,084	0.00	4.00	10.00	18.00	20.00
2,086	0.00	4.00	10.00	18.00	20.00
2,118	0.00	2.00	10.00	16.00	22.00
2,120	0.00	2.00	10.00	16.00	22.00
2,152	0.00	2.00	8.00	16.00	22.00
2,154	0.00	2.00	8.00	14.00	22.00
2,186	0.00	0.00	6.00	14.00	20.00
2,188	0.00	0.00	6.00	14.00	20.00
2,220	0.00	0.00	6.00	12.00	20.00
2,222	0.00	0.00	6.00	12.00	20.00
2,254	0.00	0.00	4.00	10.00	18.00
2,256	0.00	0.00	4.00	10.00	18.00
2,288	0.00	0.00	2.00	10.00	16.00
2,290	0.00	0.00	2.00	10.00	16.00
2,322	0.00	0.00	2.00	8.00	16.00
2,324	0.00	0.00	2.00	8.00	14.00
2,356	0.00	0.00	0.00	6.00	14.00
2,358	0.00	0.00	0.00	6.00	14.00
2,390	0.00	0.00	0.00	6.00	12.00
2,392	0.00	0.00	0.00	6.00	12.00
2,424	0.00	0.00	0.00	4.00	10.00
2,426	0.00	0.00	0.00	4.00	10.00
2,458	0.00	0.00	0.00	2.00	10.00
2,460	0.00	0.00	0.00	2.00	10.00
2,492	0.00	0.00	0.00	2.00	8.00
2,494	0.00	0.00	0.00	2.00	8.00
2,526	0.00	0.00	0.00	0.00	6.00
2,528	0.00	0.00	0.00	0.00	6.00
2,696	0.00	0.00	0.00	0.00	0.00
2,698	0.00	0.00	0.00	0.00	0.00

Monthly Medicare half-levy adjustment

Adjustment amount, monthly half-levy

Monthly earnings $	1 child $	2 children $	3 children $	4 children $	5 children $
3,198.00	0.00	0.00	0.00	0.00	0.00
3,202.33	0.00	0.00	0.00	0.00	0.00
3,596.67	22.00	22.00	22.00	22.00	22.00
3,601.00	22.00	22.00	22.00	22.00	22.00
3,999.67	39.00	39.00	39.00	39.00	39.00
4,004.00	13.00	30.00	39.00	39.00	39.00
4,073.33	13.00	26.00	39.00	39.00	39.00
4,077.67	13.00	26.00	39.00	39.00	39.00
4,147.00	9.00	22.00	39.00	43.00	43.00
4,151.33	9.00	22.00	39.00	43.00	43.00
4,220.67	4.00	22.00	35.00	43.00	43.00
4,225.00	4.00	22.00	35.00	43.00	43.00
4,294.33	4.00	17.00	35.00	43.00	43.00
4,298.67	4.00	17.00	30.00	43.00	43.00
4,368.00	0.00	13.00	30.00	43.00	43.00
4,372.33	0.00	13.00	30.00	43.00	43.00
4,441.67	0.00	13.00	26.00	43.00	43.00
4,446.00	0.00	13.00	26.00	43.00	43.00
4,515.33	0.00	9.00	22.00	39.00	43.00
4,519.67	0.00	9.00	22.00	39.00	43.00
4,589.00	0.00	4.00	22.00	35.00	48.00
4,593.33	0.00	4.00	22.00	35.00	48.00
4,662.67	0.00	4.00	17.00	35.00	48.00
4,667.00	0.00	4.00	17.00	30.00	48.00
4,736.33	0.00	0.00	13.00	30.00	43.00
4,740.67	0.00	0.00	13.00	30.00	43.00
4,810.00	0.00	0.00	13.00	26.00	43.00
4,814.33	0.00	0.00	13.00	26.00	43.00
4,883.67	0.00	0.00	9.00	22.00	39.00
4,888.00	0.00	0.00	9.00	22.00	39.00
4,957.33	0.00	0.00	4.00	22.00	35.00
4,961.67	0.00	0.00	4.00	22.00	35.00
5,031.00	0.00	0.00	4.00	17.00	35.00
5,035.33	0.00	0.00	4.00	17.00	30.00
5,104.67	0.00	0.00	0.00	13.00	30.00
5,109.00	0.00	0.00	0.00	13.00	30.00
5,178.33	0.00	0.00	0.00	13.00	26.00
5,182.67	0.00	0.00	0.00	13.00	26.00
5,252.00	0.00	0.00	0.00	9.00	22.00
5,256.33	0.00	0.00	0.00	9.00	22.00
5,325.67	0.00	0.00	0.00	4.00	22.00
5,330.00	0.00	0.00	0.00	4.00	22.00
5,399.33	0.00	0.00	0.00	4.00	17.00
5,403.67	0.00	0.00	0.00	4.00	17.00
5,473.00	0.00	0.00	0.00	0.00	13.00
5,477.33	0.00	0.00	0.00	0.00	13.00
5,841.33	0.00	0.00	0.00	0.00	0.00
5,845.67	0.00	0.00	0.00	0.00	0.00

Other statements of formulas

Statements of formulas for other classes of payees are also available. These include:

• Statement of formulas for calculating study and training support loans components
• Tax table for individuals employed in the horticultural or shearing industry
• Tax table for actors, variety artists and other entertainers
• Tax table for seniors and pensioners
• Tax table for working holiday makers.

Tax file number (TFN) declarations

The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one.

If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us.

When a TFN has not been provided

You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee, (ignoring any cents) if all of the following apply:

• they have not quoted their TFN
• they have not claimed an exemption from quoting their TFN
• they have not advised you that they have applied for a TFN or have made an enquiry with us.

If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN.

If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to.

Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans.

When your employee is a foreign resident

If your employee has answered no to the question ‘Are you an Australian resident for tax purposes?’ on their Tax file number declaration, you will need to use the foreign resident tax rates.

There are two ways you can withhold from a foreign resident’s earnings:

• If they have given you a valid TFN, use scale 3
• If they have not given you a valid TFN, use scale 4.

Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don’t make any adjustments to the amount you withhold.

Withholding declarations

An employee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you.

Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments.

Changes that may affect the amount you need to withhold include:

• becoming or ceasing to be an Australian resident for tax purposes
• claiming or discontinuing a claim for the tax-free threshold
• advising of a HELP, VSL, FS, SSL or TSL debt, or changes to them
• entitlement to a seniors and pensioners tax offset.

When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one.

An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration.

When your employee has a study and training support loan debt

If your employee has a HELP, VSL, FS, SSL or TSL debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration.

Next step:

To calculate additional withholding amounts for:

• HELP, VSL, FS, SSL or TSL debts, refer to either    
  • Study and training support loans weekly tax table
  • Study and training support loans fortnightly tax table
  • Study and training support loans monthly tax table.
   
• Statement of formulas, refer to    
  • Schedule 8 – Statement of formulas for calculating study and training support loans components
   

Employees who are entitled to a reduction of Medicare levy or do not have to pay the Medicare levy because of low family income, will not have to make a compulsory HELP, VSL, FS, SSL or TSL repayment for that year. The exemption from making a compulsory study and training support loans repayment may be claimed on the Medicare levy variation declaration.

Allowances

Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances.

For more information on when to withhold and report on allowances, refer to Withholding for allowances.

Leave loading

If you pay leave loading as a lump sum, use Tax table for back payments, commissions, bonuses and similar payments to calculate withholding.

If you pay leave loading on a pro-rata basis, add the leave loading payment to earnings for that period to calculate withholding.

Holiday pay, long service leave and employment termination payments

Employees who continue working for you

You must include holiday pay (including any leave loading) and long service leave payments as part of normal earnings, except when they are paid on termination of employment.

For more information, see Withholding from leave payments for continuing employees.

Employees who stop working for you

This schedule does not cover any lump sum payments made to an employee who stops working for you.

If an employee has unused annual leave, leave loading or long service leave, refer to Tax table for unused leave payments on termination of employment.

Any other lump sum payments may be employment termination payments, refer to Tax table for employment termination payments.

Do not withhold any amount for study and training support loans debt from lump sum termination payments.

Claiming tax offsets

If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration.

To work out the employee’s annual tax offset entitlement into a weekly, fortnightly, monthly or quarterly amount, refer to Tax offsets.

Do not allow for any tax offsets if any of the following apply:

• where no tax-free threshold is claimed
• you are using foreign resident rates
• when an employee does not provide you with their TFN.

Medicare levy adjustment

To claim the Medicare levy adjustment (available in certain situations), your employee must lodge a Medicare levy variation declaration with their Tax file number declaration.

Some employees may be liable for an increased rate of the Medicare levy surcharge as a result of the income for surcharge purposes tests. They can lodge a Medicare levy variation declaration, requesting you to increase the amount to be withheld from their payments.

Next step:

• Medicare levy adjustment

PAYG withholding publications

You can access all PAYG withholding tax tables and other PAYG withholding publications quickly and easily from our website. For more information, refer to:

• Tax tables
• PAYG withholding.

If you need more information about the correct amount of tax to withhold, phone us on either:

• 13 28 61 if you are an individual
• 13 28 66 if you are an employer or payer.

A schedule to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis.Last modified: 13 Oct 2020QC 63798