Tax table for daily and casual workers
For payments made on or after 1 October 2016
Use the Withholding look-up tool to quickly work out the amount to withhold (XLSX, 55.7KB)This link opens in a new window.
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.
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
- Trade Support Loan (TSL) debts
- Financial Supplement debts.
Get it done
You can download a printable look-up table of withholding for daily and casual workers (PDF, 272KB)This link will download a file in Portable Document Format (PDF).
Working out the withholding amount
To work out the amount you need to withhold using the tax table, you must:
- Ignore any cents, input payee’s daily earnings into the Withholding look-up tool (XLSX, 55.7KB)This link opens in a new window and refer to the corresponding amount to be withheld in column 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.
An employee earns $193.62 and claims tax offsets of $500. Ignore cents, input $193 into the Withholding look-up tool (XLSX, 55.7KB)This link opens in a new window 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: 16 Sep 2016QC 50016