Tax table for daily and casual workers


For payments made on or after 1 July 2014 to 30 June 2015

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Use the new Withholding look-up tool to quickly work out the amount to withholdThis link opens in a new window.

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Using this table



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

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You should use this table if you make any of the following payments to payees on a daily or casual basis:

  • salary, wages, allowances and leave loading paid to employees
  • paid parental leave to an eligible worker
  • director’s fees
  • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers)
  • payments to labour hire workers
  • payments to religious practitioners.

You also use this table where a payee is engaged on a daily or casual basis, but not paid daily.


Peter works on a casual basis as a bartender for two separate entities during the week and is paid on an hourly basis. Both employers should use the daily rates tax table to calculate withholding from payments made for the hours worked.

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For all other cases, use the relevant PAYG withholding weekly tax table or fortnightly tax table.

Working out the withholding amount

To work out the amount you need to withhold using the tax table, you must:

  1. Ignore any cents, input payee’s daily earnings into the Withholding look-up toolThis link opens in a new window and refer to the corresponding amount to be withheld in column 2.
  2. If the payee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1.


A payee earns $193.62 and claims tax offsets of $500. Ignore cents, input $193 into the Withholding look-up tool and find the corresponding amount to be withheld in column 2 of $34.00. Reduce this amount by the daily value of the tax offsets of $2.00 ($500 × 0.0038 rounded to the nearest dollar).

The final withholding amount is $32.00 ($34.00 – $2.00).

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Using a formula

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

If you have developed your own payroll software package, you can use the formulas and the coefficients outlined in Statement of formulas for calculating amounts to be withheld (NAT 1004).

Where the payee is entitled to the seniors and pensioners tax offset, replace with the appropriate coefficients from Tax table for seniors and pensioners (NAT 4466).

Last modified: 18 Feb 2015QC 39418