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  • 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

    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:

    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:

    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:

    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:

    Example

    Weekly income

    $467.59

    Add allowance subject to withholding

    $9.50

    Total earnings (ignore cents)

    $477.00

    Add 99 cents

    $0.99

    Weekly earnings

    $477.99

     

    End of example

    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.

    Example

    If the employee has shown two dependent children at question 12:

    WFT = ([3,533 × 2] + 38,474) ÷ 52

    WFT = 875.7692 or $875.77 (rounded to the nearest cent)

    End of example

    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.

    Example

    Employee has shown six dependent children at question 12 and scale 2 is applied:

    WFT = ([3,533 × 6] + 38,474) ÷ 52

    WFT = 1,147.5385 or $1,147.54 (rounded to the nearest cent)

    SOP = (WFT × 0.1) ÷ 0.0800

    SOP = ($1,147.54 × 0.1) ÷ 0.0800

    SOP = 1,434.4250 or $1,434 (ignoring cents)

    End of example

    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

    Example 1

    Employee’s weekly earnings are $465.33 and scale 2 is applied.

    x = 465.99

    As x is less than $548, WLA is calculated using formula (1):

    WLA = (465.99 − 438.48) × 0.1
    = 2.7510 or $3.00 (rounded to the nearest dollar).

    Example 2

    Employee's weekly earnings are $925.25 and the number of children claimed at question 12 is three. Scale 6 is applied.

    x = 925.99
    WFT = ([3,533 × 3] + 38,474) ÷ 52
    = 943.7115 or $943.71 (rounded to the nearest cent)

    As x is greater than $924 and less than WFT, WLA is calculated using formula (2):

    WLA = 925.99 × 0.01
    = 9.2599 or $9.00 (rounded to the nearest dollar).

    Example 3

    Employee’s weekly earnings are $1,200.47 and the number of children claimed at question 12 is four. Scale 2 is applied.

    x = 1,200.99
    WFT = ([3,533 × 4] + 38,474) ÷ 52
    = 1,011.6538 or $1,011.65 (rounded to the nearest cent).

    SOP = (1,011.65 × 0.1) ÷ 0.08
    = 1,264.5625 or $1,264 (ignoring cents).

    As x is greater than WFT and less than SOP, WLA is calculated using formula (3):

    WLA = (1,011.65 × 0.020) − ([1,200.99 − 1,011.65] × 0.0800)
    = 5.0858 or $5.00 (rounded to the nearest dollar)

    End of example

    Fortnightly levy adjustment

    Multiply rounded weekly levy adjustment by two.

    Example

    Employee’s fortnightly earnings are $1,650.52 and the number of children claimed at question 12 is one. Scale 2 is applied.

    Equivalent weekly earnings = $1,650.52 ÷ 2

    = $825.26

    x = 825.99

    WFT = ([3,533 × 1] + 38,474) ÷ 52

    = 807.8269 or $807.83 (rounded to the nearest cent).

    SOP = (807.83 × 0.1) ÷ 0.08

    = 1,009.7875 or $1,009 (ignoring cents).

    As x is greater than WFT and less than SOP, formula (3) is used:

    WLA = (807.83 × 0.020) − ([825.99 − 807.83] × 0.0800)

    = 14.7038 or $15.00 (rounded to the nearest dollar).

    The fortnightly levy adjustment is therefore $30.00 ($15.00 × 2)

    End of example

    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.

    Example

    Employee’s monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied.

    Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13

    = $646.23

    x = 646.99

    WFT = $739.88

    As x is greater than $548 and less than WFT, formula (2) applies:

    WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar).

    The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar).

    End of example

    Quarterly levy adjustment

    Multiply rounded weekly levy adjustment by 13.

    General examples

    Example 1

    Employee's weekly earnings are $1,103.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12.

    Therefore, scale 2 is applied.

    x = 1,103.99

    Weekly withholding amount (y)

    = (a × x) − b

    = (0.3477 × 1,103.99) − 186.2119

    = 197.6454 or $198.00 (rounded to nearest dollar)

    Levy adjustment: weekly earnings are greater than WFT ($1,079.60) and less than the SOP ($1,349) appropriate to an employee with five children. Formula (3) applies.

    = (1,079.60 × 0.0200) – ([1,103.99 − 1,079.60] × 0.0800)

    = 21.5920 − 1.9512

    = 19.6408 or $20.00 (rounded to nearest dollar)

    Net weekly withholding amount

    $198.00 − $20.00 = $178.00

    Example 2

    Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy.

    Therefore, scale 5 is applied.

    Convert to weekly equivalent

    = (1,110.30 ÷ 2)

    = 555.15 or $555 (ignore cents)

    x = 555.99

    Weekly withholding amount (y)

    = (a × x) − b

    = (0.1900 × 555.99) − 68.3462

    = 37.2919 or $37.00 (rounded to nearest dollar)

    Fortnightly withholding amount

    $37.00 × 2 = $74.00

    Tax offsets claimed at the tax offsets questions on the Withholding declaration

    = 3.8% of $1,645

    = 62.5100 or $63.00 (rounded to nearest dollar)

    Net fortnightly withholding amount

    $74.00 − $63.00 = $11.00.

    Example 3

    Employee's monthly earnings are $4,500.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee’s earnings exceeds the Medicare levy SOP of $1,009 appropriate to an employee with one child.

    Therefore, scale 2 is applied.

    Convert to weekly equivalent

    = ($4,500.33 + 0.01) × 3 ÷ 13

    = 1,038.5400 or $1,038 (ignore cents)

    x = 1,038.99

    Weekly withholding amount (y)

    = (a × x) − b

    = (0.3477 × 1,038.99) − 186.2119

    = 175.0449 or $175.00 (rounded to nearest dollar)

    Monthly withholding amount

    $175.00 × 13 ÷ 3 = $758.33 or $758.00 (rounded to nearest dollar)

    Tax offset claimed

    = 8.3% of $1,365

    = 113.2950 or $113.00 (rounded to nearest dollar)

    Net monthly withholding amount

    $758.00 − $113.00 = $645.00

    End of example

    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:

    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:

    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:

    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:

    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.
    Last modified: 13 Oct 2020QC 63798