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  • Tax table for daily and casual workers

    For payments made on or after 1 July 2017

    Use the Withholding look-up tool to quickly work out the amount to withhold (XLSX, 56KB)This link will download a file.

    Using this table

    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
    • directors' 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.

    Example

    An employee 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 this tax table to calculate withholding from payments made for the hours worked.

    End of example

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

    The payee must have claimed the tax-free threshold to use this table.

    When using this table, do not withhold an amount for:

    • Higher Education Loan Program (HELP) debts
    • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts)
    • Trade Support Loan (TSL) debts
    • Financial Supplement debts.

    See also:

    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 tool (XLSX, 56KB)This link will download a file 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.

    Example

    An employee earns $193.62 and claims tax offsets of $500. Ignore cents, input $193 into the Withholding look-up tool (XLSX, 56KB)This link will download a file 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).

    End of example

    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.

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

    Last modified: 14 Jun 2017QC 52089