Using a formula



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

The withholding amounts shown in this table can be expressed in mathematical form.

If you have developed your own payroll software package, you can use the formulas and coefficients outlined below.

The formulas comprise linear equations of the form y = ax, where:

  • y is the amount to be withheld expressed in dollars
  • x is earnings for the pay period, ignoring any cents
  • a is the value of the coefficient as shown in table A.

Table A: Resident or foreign resident rate


Resident – a

Foreign resident – a

Tax file number



No tax file number



Last modified: 01 Jul 2014QC 39416