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Schedule 1 – Statement of formulas for calculating amounts to be withheld

This schedule applied to payments made from 1 July 2025 to 30 June 2026.

Last updated 17 June 2024

Amounts to be withheld from payments made weekly, fortnightly, monthly and quarterly.

How to apply the formulas for working out amounts to be withheld.

Applying the formulas to work out the weekly earnings.

Using the formulas when Medicare levy adjustments apply.

How to calculate withholding amounts for payments made on a daily or casual basis.

Sample data for amounts to be withheld.

Withholding according to employee declarations.

Withholding for allowances, leave and other payments.

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