Weekly tax table

Using this tax table

This tax table applies to payments made from 1 July 2026.

Use this tax table if you make any of the following payments to an individual on a weekly basis:

• salary, wages, allowances and leave loading to employees
• paid parental leave
• directors' fees
• salary and allowances 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
• government education or training payments
• compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner).

Also use this tax table for payments made to foreign residents.

Other tax tables may apply if you made payments to shearers, workers in the horticultural industry, performing artists and those engaged on a daily or casual basis.

If you employ individuals under a working holiday makers visa, you must use Schedule 15 – Tax table for working holiday makers for all payments made to them, including lump sum payments.

You can also:

• use the Withholding lookup tool (XLSX, 26KB)This link will download a fileThis link will download a file to quickly work out the amount to withhold
• download a printable lookup table of weekly tax table (PDF, 1.2MB)This link will download a file.

Working out the withholding amount

To work out the withholding amount:

1. Calculate your payee's total weekly earnings – add any allowances and irregular payments that are to be included in this week’s pay to the normal weekly earnings, ignoring any cents.
2. Input the amount from step 1 into the Withholding lookup tool (XLSX, 26KB)This link will download a file, as per instructions in the tool.
3. Use the appropriate column to find the correct amount to withhold. If your payee is
   • claiming the tax-free threshold, use column 2
   • not claiming the tax-free threshold, use column 3.
4. If your payee has an entitlement to a tax offset, use the Ready reckoner for tax offsets to convert the payee's estimate of their full-year entitlement into a weekly offset value. Then subtract this value from the withholding amount found in step 3.
5. If your payee is entitled to make an adjustment for the Medicare levy, subtract the value of the adjustment, determined from the Medicare levy adjustment weekly tax table from the amount found in step 4.
6. If your payee has advised you of an accumulated Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Australian Apprenticeship Support Loan (AASL) debt. You must add the amount determined from the Study and training support loans weekly tax table to the amount you calculated in step 5.

Do not allow for any tax offsets or Medicare levy adjustment if:

• you use column 3
• you use foreign resident tax rates
• the payee has not provided you with their TFN.

When there are 53 pays in a financial year

A financial year sometimes has 53 pays instead of 52 pays. As this tax table is based on 52 pays, the extra pay may result in insufficient amounts being withheld for an individual's end of year tax assessment. You should let your payees know when there are 53 pays.

If a payee is concerned about a tax shortfall, they can ask you to withhold an additional amount from each weekly pay, shown in the table below.

Additional withholding per week

Weekly earnings $	Additional withholding $
875 to 2,574	3
2,575 to 3,649	7
3,650 & over	12

Using a formula

The withholding amounts shown in this tax table can be expressed in a mathematical form.

If you have developed your own payroll or accounting software package, refer to Schedule 1 – Statement of formulas for calculating amounts to be withheld.

Tax file number (TFN) declarations

The answers your payees provide on their Tax file number declaration helps determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one.

If a payee does not give you a valid Tax file number declaration within 14 days of starting an payer-payee relationship, you must tell us by:

• providing employment and tax information about your payee in your STP Phase 2 reporting and including the applicable tax treatment code beginning in ‘N’, or
• completing a Tax file number declaration form with all available details of the payee and send it to us.

When a TFN has not been provided

You must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents), if all the following apply:

• they have not quoted their TFN
• they have not claimed an exemption from quoting their TFN
• they have not advised you that they have applied for a TFN or have made an enquiry with us.

If a payee states at question 1 of the Tax file number declaration that they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN.

If the payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents) unless we tell you not to.

Do not:

• allow for any tax offsets
• make Medicare levy adjustments
• withhold any amount for study and training support loans.

When your payee has a study and training support loan debt

If your payee has a HELP, VSL, FS, SSL or AASL debt, you may need to withhold additional amounts from their payments. Your payee will notify you of this on their Tax file number declaration or Withholding declaration.

To calculate additional withholding amounts for: HELP, VSL, FS, SSL or AASL debts, refer to Study and training support loans weekly tax table.

Allowances

Allowances are generally added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances.

For more information on when to withhold and report on allowances, refer to Withholding for allowances.

Leave payments and termination payments made to employees

Employees who continue working for you

You must include holiday pay (including any leave loading) and long service leave payments as part of normal earnings, except when they are paid on termination of employment.

For more information, refer to Withholding from leave payments for continuing employees.

Employees who stop working for you

This tax table does not cover any lump sum payments made to an employee who stops working for you.

If an employee has unused annual leave, leave loading or long service leave, refer to Schedule 7 – Tax table for unused leave payments on termination of employment.

Any other lump sum payments may be employment termination payments. Refer to Schedule 11 – Tax table for employment termination payments.

Do not withhold any amount for study and training support loans debts from lump sum termination payments.

Leave loading

If you pay leave loading as a lump sum, use Schedule 5 – Tax table for back payments, commissions, bonuses and similar payments to calculate withholding.

If you pay leave loading on a pro-rata basis, add the leave loading payment to earnings for that period to calculate withholding.

Withholding declarations

A payee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you.

Payees can also use a Withholding declaration to advise you of any changes to their circumstances that may affect the amount you need to withhold from their payments.

Changes that may affect the amount you need to withhold include the payee:

• becoming or ceasing to be an Australian resident for tax purposes
• claiming or discontinuing a claim for the tax-free threshold
• advising of a HELP, VSL, FS, SSL or AASL debt, or changes to them
• claiming an entitlement to a seniors and pensioners tax offset.

When your payee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from a payee, it will replace the previous one.

A payee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration.

Claiming tax offsets

If your payee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration.

To work out the employee’s annual tax offset entitlement as a weekly value, use the Ready reckoner for tax offsets. Deduct the weekly amount from the amount shown in column 2 of the Withholding lookup tool (XLSX, 26KB)This link will download a file.

Do not allow for any tax offsets if any of the following apply:

• you are using column 3
• you are using foreign resident tax rates
• when a payee does not provide you with their TFN.

Ready reckoner for tax offsets

Tax offset entitlement – weekly value

Amount claimed $	Weekly value $
1	–
2	–
3	–
4	–
5	–
6	–
7	–
8	–
9	–
10	–
20	–
30	1
40	1
50	1
57	1
60	1
70	1
80	2
90	2
100	2
200	4
300	6
338	6
400	8
500	10
600	11
700	13
800	15
900	17
1,000	19
1,173	22
1,200	23
1,400	27
1,600	30
1,800	34
2,000	38
2,200	42
2,400	46
2,600	49
2,800	53
3,000	57
3,200	61
3,400	65
3,600	68
3,800	72
4,000	76

If the exact tax offset amount claimed is not shown in the ready reckoner, add the values for an appropriate combination.

Medicare levy adjustment

To claim the Medicare levy adjustment (available in certain situations), your payee must lodge a Medicare levy variation declaration with their Tax file number declaration.

Some payees may be liable for an increased rate of the Medicare levy surcharge as a result of the income for surcharge purposes tests. They can lodge a Medicare levy variation declaration, requesting you to increase the amount to be withheld from their payments.

For instructions on how to work out the Medicare levy adjustment, refer to Medicare levy adjustment weekly tax table.

When your payee is a foreign resident

If your payee has answered that they are a foreign resident for tax purposes on their Tax file number declaration, you will need to use the foreign resident tax rates.

There are 2 ways you can withhold from a foreign resident’s earnings:

• If the payee has not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents).
• If the payee has given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates below, rounding any cents to the nearest dollar.

Foreign resident tax rates

Weekly tax rates

Weekly earnings $	Weekly rate
0 to 2,595	30 cents for each dollar of earnings
2,596 to 3,652	$779 plus 37 cents for each $1 of earnings over $2,595
3,653 & over	$1,170 plus 45 cents for each $1 of earnings over $3,652

Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don’t make any adjustments to the amount you withhold.

PAYG withholding publications

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

• Tax tables
• PAYG withholding