• Schedule 9 – Tax table for seniors and pensioners

    Use for payments to low income aged persons and pensioners.

    For payments made on or after 1 July 2017

    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.

    See also:

    Using this table

    You should use this table if you make payments to:

    • seniors and pensioners who, at the end of the relevant financial year, are 65 years of age or older (for example, to be eligible for the year ending 30 June 2018, an employee must be born on or before 30 June 1953).
    • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans’ Affairs who are at least 60 years of age.

    This table applies to weekly payments including:

    • salary, wages, allowances and leave loading paid to employees
    • director’s fees
    • payments to labour-hire workers
    • 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)
    • a non-super income stream
    • a super income stream.

    This tax table can only apply if the employee has provided you with either:

    See also:

    Working out the withholding amount

    1. Calculate your employee's total weekly earnings, add any allowances and irregular payments that will be included in this week’s pay to the normal weekly earnings, ignoring any cents.
    2. Input the amount from step 1 into the Withholding look-up tool (XLSX, 56KB)This link will download a file, as per instructions in the tool.
    3. Use the appropriate column to find the correct amount to withhold. If your employee is:
      – single, use column 2
      – a member of an illness-separated couple, use column 3
      – a member of a couple, use column 4.
    4. If your employee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3.

    Example

    An employee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding look-up tool (XLSX, 56KB)This link will download a file.

    If the employee is:

    • single, use column 2 to find the correct amount to withhold ($7.00)
    • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00)
    • a member of a couple, use column 4 to find the correct amount to withhold ($27.00).
    End of example
    Last modified: 14 Jun 2017QC 52076