Schedule 5 - Tax table for back payments, commissions, bonuses and similar payments

Work out the tax to withhold from payments of salary or wages that include a back payment, commission or bonus.

Published 9 June 2025

About this schedule

Calculating amounts to be withheldwithhold from back payments, commissions or bonuses and similar payments.

Withholding according to employees'payees' TFN declarations.

Factors to consider when working out the withholding amount.

How to report back payments.

Examples of how to calculate the withholding amounts.

Access to PAYG withholding tax tables and other PAYG withholding publications.

QC104941