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  • Allowances

    Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances.

    For more information on when to withhold and report on allowances, refer to Withholding for allowances.

    Leave loading

    If you pay leave loading as a lump sum, use Tax table for back payments, commissions, bonuses and similar payments to calculate withholding.

    If you pay leave loading on a pro-rata basis, add the leave loading payment to earnings for that period to calculate withholding.

    Last modified: 13 Oct 2020QC 63798