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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

546

0.3477

44.2476

685

0.3577

44.2476

747

0.3677

44.2476

813

0.3727

44.2476

882

0.3777

44.2476

932

0.3827

44.2476

956

0.3800

41.7311

1035

0.3850

41.7311

1118

0.3900

41.7311

1206

0.3950

41.7311

1299

0.4000

41.7311

1380

0.4050

41.7311

1398

0.4500

103.8657

1503

0.4550

103.8657

1615

0.4600

103.8657

1732

0.4650

103.8657

1855

0.4700

103.8657

1990

0.4750

103.8657

2130

0.4800

103.8657

2279

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

896

0.3477

165.4423

1035

0.3577

165.4423

1097

0.3677

165.4423

1163

0.3727

165.4423

1232

0.3777

165.4423

1282

0.3827

165.4423

1306

0.3800

161.9808

1385

0.3850

161.9808

1468

0.3900

161.9808

1556

0.3950

161.9808

1649

0.4000

161.9808

1730

0.4050

161.9808

1748

0.4500

239.8654

1853

0.4550

239.8654

1965

0.4600

239.8654

2082

0.4650

239.8654

2205

0.4700

239.8654

2340

0.4750

239.8654

2480

0.4800

239.8654

2629

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

896

0.3250

0.3250

1035

0.3350

0.3250

1097

0.3450

0.3250

1163

0.3500

0.3250

1232

0.3550

0.3250

1306

0.3600

0.3250

1385

0.3650

0.3250

1468

0.3700

0.3250

1556

0.3750

0.3250

1649

0.3800

0.3250

1730

0.3850

0.3250

1748

0.4300

77.8846

1853

0.4350

77.8846

1965

0.4400

77.8846

2082

0.4450

77.8846

2205

0.4500

77.8846

2340

0.4550

77.8846

2480

0.4600

77.8846

2629

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

896

0.3277

165.4423

1035

0.3377

165.4423

1097

0.3477

165.4423

1163

0.3527

165.4423

1232

0.3577

165.4423

1282

0.3627

165.4423

1306

0.3600

161.9808

1385

0.3650

161.9808

1468

0.3700

161.9808

1556

0.3750

161.9808

1649

0.3800

161.9808

1730

0.3850

161.9808

1748

0.4300

239.8654

1853

0.4350

239.8654

1965

0.4400

239.8654

2082

0.4450

239.8654

2205

0.4500

239.8654

2340

0.4550

239.8654

2480

0.4600

239.8654

2629

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

891

0.3777

201.1048

896

0.3377

165.4425

1035

0.3477

165.4425

1097

0.3577

165.4425

1163

0.3627

165.4425

1232

0.3677

165.4425

1282

0.3727

165.4425

1306

0.3700

161.9810

1385

0.3750

161.9810

1468

0.3800

161.9810

1556

0.3850

161.9810

1649

0.3900

161.9810

1730

0.3950

161.9810

1748

0.4400

239.8656

1853

0.4450

239.8656

1965

0.4500

239.8656

2082

0.4550

239.8656

2205

0.4600

239.8656

2340

0.4650

239.8656

2480

0.4700

239.8656

2629

0.4750

239.8656

3461

0.4800

239.8656

3461 & over

0.5600

516.7887

Note: 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.

Last modified: 12 Jun 2020QC 62838