ato logo
Search Suggestion:

Schedule 14 – Tax table for additional amounts to withhold as a result of an agreement to increase withholding

Work out the tax to withhold when there is an agreement between you and your payee to withhold an additional amount.

Published 16 June 2024

Using this schedule

This schedule applies to payment made from 1 July 2024.

This withholding schedule is made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivision 12-B, 12-C and 12-D of Schedule 1 to the TAA.

Use this schedule if a payee has asked you to withhold a higher amount from their payments than would normally be required.

A payee’s request to have additional amounts withheld should be in writing but can be in any format that suits your business. For example, an email request could be used, or you may design a paper or computer-based form for this purpose.

Your agreement to the arrangement will be indicated by withholding in accordance with the payee’s request. No additional record is required.

The total amount to withhold is the normal amount calculated on the payee’s earnings (based on the applicable withholding schedule or regulation) plus the additional amount requested by the payee.

Working out the withholding amount

To work out the amount to withhold, follow these steps:

  1. Use the appropriate tax table to look up the normal amount of withholding for the period using instructions in that table.
  2. Work out the additional amount the payee wants withheld in accordance with their written request.
  3. Add the amount from step 1 to the amount from step 2.

Example: calculating the withholding amount

A payee’s weekly earnings are $563.00. The payee and the payer have agreed that the payer will withhold an additional $50 a week from the payee’s earnings.

The payer uses the tax withheld calculator to find the base amount to withhold of $39 (for a payee claiming the tax free threshold in the 2024-25 income year).

The total amount to withhold is $39 + $50 = $89.

End of example

PAYG withholding publications

You can access all PAYG withholding tax tables and other PAYG withholding publications at: