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  • 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 = axb, 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

    72

    0.1900

    0.1900

    361

    0.2342

    3.2130

    532

    0.3477

    44.2476

    668

    0.3577

    44.2476

    729

    0.3677

    44.2476

    794

    0.3727

    44.2476

    863

    0.3777

    44.2476

    932

    0.3827

    44.2476

    936

    0.3800

    41.7311

    1013

    0.3850

    41.7311

    1095

    0.3900

    41.7311

    1181

    0.3950

    41.7311

    1273

    0.4000

    41.7311

    1371

    0.4050

    41.7311

    1380

    0.4100

    41.7311

    1474

    0.4550

    103.8657

    1583

    0.4600

    103.8657

    1699

    0.4650

    103.8657

    1822

    0.4700

    103.8657

    1953

    0.4750

    103.8657

    2091

    0.4800

    103.8657

    2237

    0.4850

    103.8657

    3111

    0.4900

    103.8657

    3111 & over

    0.5700

    352.7888

    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

    355

    422

    0.1900

    67.4635

    528

    0.2900

    109.7327

    711

    0.2100

    67.4635

    882

    0.3477

    165.4423

    1018

    0.3577

    165.4423

    1079

    0.3677

    165.4423

    1144

    0.3727

    165.4423

    1213

    0.3777

    165.4423

    1282

    0.3827

    165.4423

    1286

    0.3800

    161.9808

    1363

    0.3850

    161.9808

    1445

    0.3900

    161.9808

    1531

    0.3950

    161.9808

    1623

    0.4000

    161.9808

    1721

    0.4050

    161.9808

    1730

    0.4100

    161.9808

    1824

    0.4550

    239.8654

    1933

    0.4600

    239.8654

    2049

    0.4650

    239.8654

    2172

    0.4700

    239.8654

    2303

    0.4750

    239.8654

    2441

    0.4800

    239.8654

    2587

    0.4850

    239.8654

    3461

    0.4900

    239.8654

    3461 & over

    0.5700

    516.7885

    Foreign residents – Scale 3

    With study and training support loans debt

    Weekly earnings
    (x) less than
    $

    a

    b

    882

    0.3250

    0.3250

    1018

    0.3350

    0.3250

    1079

    0.3450

    0.3250

    1144

    0.3500

    0.3250

    1213

    0.3550

    0.3250

    1286

    0.3600

    0.3250

    1363

    0.3650

    0.3250

    1445

    0.3700

    0.3250

    1531

    0.3750

    0.3250

    1623

    0.3800

    0.3250

    1721

    0.3850

    0.3250

    1730

    0.3900

    0.3250

    1824

    0.4350

    77.8846

    1933

    0.4400

    77.8846

    2049

    0.4450

    77.8846

    2172

    0.4500

    77.8846

    2303

    0.4550

    77.8846

    2441

    0.4600

    77.8846

    2587

    0.4650

    77.8846

    3461

    0.4700

    77.8846

    3461 & over

    0.5500

    354.8077

    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

    355

    711

    0.1900

    67.4635

    882

    0.3277

    165.4423

    1018

    0.3377

    165.4423

    1079

    0.3477

    165.4423

    1144

    0.3527

    165.4423

    1213

    0.3577

    165.4423

    1282

    0.3627

    165.4423

    1286

    0.3600

    161.9808

    1363

    0.3650

    161.9808

    1445

    0.3700

    161.9808

    1531

    0.3750

    161.9808

    1623

    0.3800

    161.9808

    1721

    0.3850

    161.9808

    1730

    0.3900

    161.9808

    1824

    0.4350

    239.8654

    1933

    0.4400

    239.8654

    2049

    0.4450

    239.8654

    2172

    0.4500

    239.8654

    2303

    0.4550

    239.8654

    2441

    0.4600

    239.8654

    2587

    0.4650

    239.8654

    3461

    0.4700

    239.8654

    3461 & over

    0.5500

    516.7885

    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

    355

    711

    0.1900

    67.4635

    713

    0.3277

    165.4423

    882

    0.3777

    201.1048

    891

    0.3877

    201.1048

    1018

    0.3477

    165.4425

    1079

    0.3577

    165.4425

    1144

    0.3627

    165.4425

    1213

    0.3677

    165.4425

    1282

    0.3727

    165.4425

    1286

    0.3700

    161.9810

    1363

    0.3750

    161.9810

    1445

    0.3800

    161.9810

    1531

    0.3850

    161.9810

    1623

    0.3900

    161.9810

    1721

    0.3950

    161.9810

    1730

    0.4000

    161.9810

    1824

    0.4450

    239.8656

    1933

    0.4500

    239.8656

    2049

    0.4550

    239.8656

    2172

    0.4600

    239.8656

    2303

    0.4650

    239.8656

    2441

    0.4700

    239.8656

    2587

    0.4750

    239.8656

    3461

    0.4800

    239.8656

    3461 & over

    0.5600

    516.7887

    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.

    Last modified: 14 Jun 2019QC 59029