• ## Coefficients to work out the weekly amounts to withhold including the study and training support loans component

Your employee’s total withholding, including the study and training support loans component, can be calculated using the formula and coefficients stated below.

### 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).

If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a study and training support loans debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the study and training support loans component and one will not – for example, name one ‘scale 2’ and the other ‘scale 22’.

The study and training support loans component does not apply if the employee has not provided a tax file number (TFN).

For scales without the study and training support loans component, refer to Statement of formulas for calculating amounts to be withheld.

### Where tax-free threshold not claimed in Tax file number declaration – scale 1

With study and training support loans debt

Weekly earnings
(x) less than
\$

a

b

88

0.1900

0.1900

371

0.2348

3.9639

515

0.2190

-1.9003

554

0.3477

64.4297

693

0.3577

64.4297

756

0.3677

64.4297

822

0.3727

64.4297

893

0.3777

64.4297

932

0.3827

64.4297

967

0.3800

61.9132

1,046

0.3850

61.9132

1,130

0.3900

61.9132

1,219

0.3950

61.9132

1,313

0.4000

61.9132

1,413

0.4050

61.9132

1,519

0.4100

61.9132

1,631

0.4150

61.9132

1,750

0.4200

61.9132

1,874

0.4250

61.9132

1,957

0.4300

61.9132

2,010

0.4750

150.0093

2,151

0.4800

150.0093

2,301

0.4850

150.0093

3,111

0.4900

150.0093

3,111 & over

0.5700

398.9324

### Where employee has claimed the tax-free threshold in Tax file number declaration – scale 2

With study and training support loans debt

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

904

0.3477

186.2119

1,043

0.3577

186.2119

1,106

0.3677

186.2119

1,172

0.3727

186.2119

1,243

0.3777

186.2119

1,282

0.3827

186.2119

1,317

0.3800

182.7504

1,396

0.3850

182.7504

1,480

0.3900

182.7504

1,569

0.3950

182.7504

1,663

0.4000

182.7504

1,763

0.4050

182.7504

1,869

0.4100

182.7504

1,981

0.4150

182.7504

2,100

0.4200

182.7504

2,224

0.4250

182.7504

2,307

0.4300

182.7504

2,360

0.4750

286.5965

2,501

0.4800

286.5965

2,651

0.4850

286.5965

3,461

0.4900

286.5965

3,461 & over

0.5700

563.5196

### Foreign residents – scale 3

With study and training support loans debt

Weekly earnings
(x) less than
\$

a

b

904

0.3250

0.3250

1,043

0.3350

0.3250

1,106

0.3450

0.3250

1,172

0.3500

0.3250

1,243

0.3550

0.3250

1,317

0.3600

0.3250

1,396

0.3650

0.3250

1,480

0.3700

0.3250

1,569

0.3750

0.3250

1,663

0.3800

0.3250

1,763

0.3850

0.3250

1,869

0.3900

0.3250

1,981

0.3950

0.3250

2,100

0.4000

0.3250

2,224

0.4050

0.3250

2,307

0.4100

0.3250

2,360

0.4550

103.8462

2,501

0.4600

103.8462

2,651

0.4650

103.8462

3,461

0.4700

103.8462

3,461 & over

0.5500

380.7692

### Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration – scale 5

With study and training support loans debt

Weekly earnings
(x) less than
\$

a

b

359

721

0.1900

68.3462

865

0.1990

74.8365

904

0.3277

186.2115

1,043

0.3377

186.2115

1,106

0.3477

186.2115

1,172

0.3527

186.2115

1,243

0.3577

186.2115

1,282

0.3627

186.2115

1,317

0.3600

182.7500

1,396

0.3650

182.7500

1,480

0.3700

182.7500

1,569

0.3750

182.7500

1,663

0.3800

182.7500

1,763

0.3850

182.7500

1,869

0.3900

182.7500

1,981

0.3950

182.7500

2,100

0.4000

182.7500

2,224

0.4050

182.7500

2,307

0.4100

182.7500

2,360

0.4550

286.5962

2,501

0.4600

286.5962

2,651

0.4650

286.5962

3,461

0.4700

286.5962

3,461 & over

0.5500

563.5192

### Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration – scale 6

With study and training support loans debt

Weekly earnings
(x) less than
\$

a

b

359

721

0.1900

68.3462

739

0.1990

74.8365

865

0.2490

111.8308

904

0.3777

223.2058

924

0.3877

223.2058

1,043

0.3477

186.2119

1,106

0.3577

186.2119

1,172

0.3627

186.2119

1,243

0.3677

186.2119

1,282

0.3727

186.2119

1,317

0.3700

182.7504

1,396

0.3750

182.7504

1,480

0.3800

182.7504

1,569

0.3850

182.7504

1,663

0.3900

182.7504

1,763

0.3950

182.7504

1,869

0.4000

182.7504

1,981

0.4050

182.7504

2,100

0.4100

182.7504

2,224

0.4150

182.7504

2,307

0.4200

182.7504

2,360

0.4650

286.5965

2,501

0.4700

286.5965

2,651

0.4750

286.5965

3,461

0.4800

286.5965

3,461 & over

0.5600

563.5196

Notes:

Scale 1 contains a negative value for one of the b coefficients. This is intentional.

Withholding amounts including the study and training support loans component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and study and training support loans tax tables. The differences result from the rounding of components. Withholding calculated using either method is accepted.