Federal Register of Legislation - Australian Government

Primary content

Withholding Tax Instruments as made
This instrument makes publicly available the withholding schedules updated in accordance with the pay as you go (PAYG) system. The schedules provide certainty to payers about withholding correct amounts of tax on behalf of their payees, which then assists payees to meet their annual income tax liability.
Administered by: Treasury
Registered 27 Jun 2019
Tabling HistoryDate
Tabled HR02-Jul-2019
Tabled Senate02-Jul-2019

Legislative Instrument

 

TAXATION ADMINISTRATION ACT

WITHHOLDING SCHEDULES 2019

 

I, James O’Halloran, Deputy Commissioner of Taxation, make this determination under section 15-25 of Schedule 1 to the Taxation Administration Act 1953.

 

 

 

 

 

 

James O’Halloran

Deputy Commissioner of Taxation

7 June 2019

 

 

1.            Name of instrument

This determination is the Taxation Administration Act Withholding Schedules 2019.

 

2.            Commencement

This instrument commences on 1 July 2019.

 

3.            Repealing of existing instrument

This instrument repeals legislative instrument Taxation Administration Act Withholding Schedules 2018 – F2018L00973, registered on 29 June 2018.

 

4.            Purpose

(a)  Withholding schedules specify the formulas and procedures to be used for working out the amount to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953.

(b)  The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Support Act 2003, the Trade Support Loans Act 2014, the Social Security Act 1991 and the Student Assistance Act 1973.

 


 

5.            Withholding schedules

Each of the withholding schedules listed in the following table, has effect from the date of commencement of this instrument:

 

Schedule number

Quick code number

Title

1

55460

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

3

55455

Schedule 3 – Tax table for actors, variety artists and other entertainers

4

55461

Schedule 4 – Tax table for return to work payments

 

5

55463

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

7

55464

Schedule 7 – Tax table for unused leave payments on termination of employment

8

59029

Schedule 8 – Statement of formulas for calculating study and training support loans components

9

55456

Schedule 9 – Tax table for seniors and pensioners

11

55466

Schedule 11 – Tax table for employment termination payments

12

55468

Schedule 12 – Tax table for superannuation lump sums

13

55469

Schedule 13 – Tax table for superannuation income streams

15

55457

Schedule 15 – Tax table for working holiday makers

 


 

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

For payments made on or after 1 July 2018

This document is a withholding schedule 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 Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA.

Using this schedule

If you develop your own payroll software package, this schedule provides the formulas that you will need to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis.

To assist employers who do not have a payroll software package our website makes available:

 

To assist employers who do not have a payroll software package our website makes available:

       a tax withheld calculator, and

       tax tables

which are based on the formulas in this schedule.

Payments covered include:

       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

       government pensions

       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).

Do not use this schedule for payments made to individuals employed under a working holiday makers visa. You must use the Tax table for working holiday makers for all payments made to them, including lump sum payments.

See also:

       You can download a printable version of Statement of formulas for calculating amounts to be withheld (PDF, 579KB) (NAT 1004) in Portable Document Format (PDF).

Coefficients for calculation of amounts to be withheld (withholding amounts) from weekly payments

Where the tax-free threshold is not claimed in Tax file number declaration – Scale 1

Weekly earnings
 (x) less than
 $

a

b

72

0.1900

0.1900

361

0.2342

3.2130

932

0.3477

44.2476

1,380

0.3450

41.7311

3,111

0.3900

103.8657

3,111  & over

0.4700

352.7888

Where the employee claimed the tax-free threshold in Tax file number declaration – Scale 2

Weekly earnings
 (x) less than
 $

a

b

355

-

-

422

0.1900

67.4635

528

0.2900

109.7327

711

0.2100

67.4635

1,282

0.3477

165.4423

1,730

0.3450

161.9808

3,461

0.3900

239.8654

3,461  & over

0.4700

516.7885

Foreign residents –Scale 3

Weekly earnings
 (x) less than
 $

a

b

1,730

0.3250

0.3250

3,461

0.3700

77.8846

3,461 & over

0.4500

354.8077

Where a tax file number (TFN) was not provided by employee –Scale 4

Earnings

Tax rate

Resident
 $1 & over

0.4700

Foreign resident
 $1 & over

0.4500

Where the employee claimed the FULL exemption from Medicare levy in Medicare levy variation declaration –Scale 5

Weekly earnings
 (x) less than
 $

a

b

355

-

-

711

0.1900

67.4635

1,282

0.3277

165.4423

1,730

0.3250

161.9808

3,461

0.3700

239.8654

3,461 & over

0.4500

516.7885

Where the employee claimed the HALF exemption from Medicare levy in Medicare levy variation declaration –Scale 6

Weekly earnings
 (x) less than
 $

a

b

355

-

-

711

0.1900

67.4635

713

0.3277

165.4423

891

0.3777

201.1048

1,282

0.3377

165.4425

1,730

0.3350

161.9810

3,461

0.3800

239.8656

3,461 & over

0.4600

516.7887

Notes

1.    If you have 27 fortnightly, or 53 weekly pays in a financial year, refer to withholding additional amounts from employee earnings.

2.    Scales 1, 2, 3, 5 and 6 may be applied only where employees have provided their TFN.

3.    For scale 4 no coefficients are necessary. To calculate withholding, apply the tax rate to earnings, ignoring any cents in earnings and in the withholding result.

4.    Scale 1 and 2 apply whether or not the employee is entitled to any leave loading.

5.    Tax offsets may be allowed only where scales 2, 5 or 6 are applied.

6.    Scale 1, 2, 4 and 6 incorporate the Medicare levy. Scale 4 incorporates the Medicare levy for residents only.

7.    For scale 2 no Medicare levy is payable by a person whose taxable income for the year is $21,980 ($422 per week) or less. Where the taxable income exceeds $21,980 but is less than $27,475 ($528 per week), the levy is shaded in at the rate of 10% of the excess over $21,980. Where a person’s taxable income is $27,475 ($528 per week) or more, Medicare is levied at the rate of 2% of total taxable income.

8.    The Medicare levy is also shaded in for scale 6. The Medicare levy parameters for scales 2 and 6 are as follows:

Medicare levy parameters

Parameter

Scale 2

Scale 6

Weekly earnings threshold

422

713

Weekly earnings shade-in threshold

528

891

Medicare levy family threshold

37,089

37,089

Weekly family threshold divisor

52

52

Additional child

3,406

3,406

Shading out point multiplier

0.1000

0.0500

Shading out point divisor

0.0800

0.0400

Weekly levy adjustment factor

422.6900

713.2500

Medicare levy

0.0200

0.0100

About this schedule

Amounts to be withheld from payments made weekly, fortnightly, monthly and quarterly, as set out in the relevant PAYG withholding tax table, can be calculated using the formulas and coefficients contained in this schedule.

Separate formulas apply to:

       employees who have not claimed the tax-free threshold

       foreign residents

       employees claiming a full exemption from Medicare levy

       employees claiming a half exemption from Medicare levy

       employees who have claimed the tax-free threshold.

Find out about:

       Tax file number (TFN) declarations

       Withholding declarations

       Allowances

       Holiday pay, long service leave and employment termination payments

       Claiming tax offsets

       Medicare levy adjustment

Using a formula

The formulas comprise linear equations of the form y = ax − b, where:

       y is the weekly withholding amount expressed in dollars

       x is the number of whole dollars in the weekly earnings plus 99 cents

       a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts).

The formulas relate only to the calculation of withholding amounts before any tax offsets and Medicare levy adjustments are allowed. For instructions on the treatment of tax offsets and Medicare levy adjustments, refer to Tax offsets and Medicare levy adjustment.

For sample data to verify that the software program is calculating the correct withholding amounts and Medicare levy adjustments, see Withholding amounts and Medicare levy adjustments.

Withholding amounts calculated using these formulas may vary slightly to those calculated using the method set out in the footnote to the appropriate PAYG withholding tax table. This applies if earnings exceed $3,275 weekly or $6,550 fortnightly.

Rounding of withholding amounts

Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent.

Use these rounding rules across all scales except scale 4 (where employee does not provide a TFN). For scale 4, cents are ignored when applying the tax rate to earnings and when withholding amounts are calculated.

When there are 53 pays in a financial year

In some years, you may have 53 pays instead of the usual 52. As this schedule is based on 52 pays, the extra pay may result in insufficient amounts being withheld. You should let your employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amount in the table below.

Extra withholding amount

Weekly earnings
 $

Additional withholding
 $

725 to 1,699

3

1,700 to 3,499

4

3,500 and over

9

When there are 27 pays in a financial year

In some years, you may have 27 pays instead of the usual 26. As this schedule is based on 26 pays, the extra pay may result in insufficient amounts being withheld. You should let employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amounts in the table below.

Extra withholding amount

Fortnightly earnings
 $

Additional withholding
 $

1,400 to 3,399

12

3,400 to 6,899

17

6,900 and over

37

Working out the weekly earnings

The method of working out the weekly earnings (x) for the purpose of applying the formulas is as follows:

Example

Weekly income

$467.59

Add allowance subject to withholding

$ 9.50

Total earnings (ignore cents)

$477.00

Add 99 cents

$0.99

Weekly earnings

$477.99

 

Calculating withholding fortnightly, monthly or quarterly amounts

First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay:

       fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents.

       monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents.

       quarterly – divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents.

Then calculate fortnightly, monthly or quarterly withholding amounts as follows:

       fortnightly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two.

       monthly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar.

       quarterly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13.

Tax offsets

The withholding amount calculated using scales 2, 5 or 6 of the formulas is reduced as follows:

       weekly – 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar

       fortnightly – 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar

       monthly – 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar

       quarterly – 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar.

Medicare levy adjustment

A Medicare levy adjustment is not allowed where withholding amounts have been calculated using scales 1, 3, 4 or 5. The amount obtained using scales 2 or 6 (after allowing for any tax offsets) is reduced by any amount of Medicare levy adjustment applicable.

When an employee is entitled to an adjustment

An employee who has lodged both a completed Withholding declaration and a Medicare levy variation declaration, may be entitled to a Medicare levy adjustment if they have weekly earnings of one of the following:

       $422 or more where scale 2 is applied

       $713 or more where scale 6 is applied.

 

To claim the adjustment, the employee must answer yes to question 10 and yes to question 9, and/or question 12 on the Medicare levy variation declaration.

Calculating the Medicare levy adjustment

To calculate the Medicare levy adjustment, your software package will need to be able to distinguish those employees who have answered yes to question 9 and no to question 12 on the Medicare levy variation declaration.

Where employees have answered yes to question 12, the software must be able to store the number of dependants shown at this question on the declaration.

You will need to calculate the weekly family threshold and shading out point (SOP) before calculating the weekly levy adjustment for employees with weekly earnings of one of the following:

       $528 or more where scale 2 is applied

       $891 or more where scale 6 is applied.

Values used in the calculations may be regarded as variables.

Weekly family threshold (WFT)

Where scale 2 or scale 6 is applied

       Where an employee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration:  

           WFT = $713.25 (37,089 ÷ 52) (rounded to the nearest cent).

       Where an employee has answered yes to question 12 on the Medicare levy variation declaration, you need to:

a.    multiply the number of children shown at question 12 by 3,406 and add the result to 37,089

b.    divide the result of (a) by 52

c.    round the result of (b) to the nearest cent.

 

Example

If the employee has shown two dependent children at question 12:

WFT = ([3,406 × 2] + 37,089) ÷ 52

WFT = 844.2500 or $844.25 (rounded to the nearest cent)

Shading Out Point (SOP)

The SOP relative to an employee’s WFT is calculated as follows:

Multiply WFT by 0.1 and divide the result by 0.0800. Ignore any cents in the result.

 

Example

Employee has shown six dependent children at question 12 and scale 2 is applied:

WFT = ([3,406 × 6] + 37,089) ÷ 52

WFT = 1,106.2500 or $1,106.25 (rounded to the nearest cent)

SOP = (WFT × 0.1) ÷ 0.0800

SOP = ($1,106.25 × 0.1) ÷ 0.0800

SOP = 1,382.8125 or $1,382 (ignoring cents)

Weekly Levy Adjustment (WLA)

Where scale 2 is applied

Where weekly earnings are $422 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings), in the following formulas:

1.      If x is less than $528, WLA = (x − 422.69) × 0.1

2.      If x is $528 or more but less than WFT, WLA = x × 0.0200

3.      If x is equal to or greater than WFT and less than the SOP, WLA =
 (WFT × 0.0200) − ([x − WFT] × 0.0800)

 

In each case WLA should be rounded to the nearest dollar.

Values ending in 50 cents should be rounded to the next higher dollar.

Examples

 

Example 1

Employee’s weekly earnings are $465.33 and scale 2 is applied.

x = 465.99

As x is less than $528, WLA is calculated using formula (1):

WLA = (465.99 − 422.69) × 0.1
 = 4.3300 or $4.00 (rounded to the nearest dollar).

 

Example 2

Employee's weekly earnings are $892.47 and the number of children claimed at question 12 is three. Scale 6 is applied.

x = 892.99
 WFT = ([3,406 × 3] + 37,089) ÷ 52
 = 909.7500 or $909.75 (rounded to the nearest cent)

As x is greater than $891 and less than WFT, WLA is calculated using formula (2):

WLA = 892.99 × 0.01
 = 8.9299 or $9.00 (rounded to the nearest dollar).

 

Example 3

Employee’s weekly earnings are $982.29 and the number of children claimed at question 12 is four. Scale 2 is applied.

x = 982.99
 WFT = ([3,406 × 4] + 37,089) ÷ 52
 = 975.2500 or $975.25 (rounded to the nearest cent).

SOP = (975.25 × 0.1) ÷ 0.08
 = 1,219.0625 or $1,219 (ignoring cents).

As x is greater than WFT and less than SOP, WLA is calculated using formula (3):

WLA = (975.25 × 0.020) − ([982.99 − 975.25] × 0.0800)
 = 18.8858 or $19.00 (rounded to the nearest dollar)

Fortnightly levy adjustment

Multiply rounded weekly levy adjustment by two.

 

Example

Employee’s fortnightly earnings are $1,595.52 and the number of children claimed at question 12 is one. Scale 2 is applied.

Equivalent weekly earnings = $1,595.52 ÷ 2

= $797.76

x = 797.99

WFT = ([3,406 × 1] + 37,089) ÷ 52

= 778.7500 or $778.75 (rounded to the nearest cent).

SOP = (778.75 × 0.1) ÷ 0.08

= 973.4375 or $973 (ignoring cents).

As x is greater than WFT and less than SOP, formula (3) is used:

WLA = (778.75 × 0.020) − ([797.99 − 778.75] × 0.0800)

= 14.0358 or $14.00 (rounded to the nearest dollar).

The fortnightly levy adjustment is therefore $28.00 ($14.00 × 2)

Monthly levy adjustment

Multiply rounded weekly levy adjustment by 13 and divide the result by three. The result should be rounded to the nearest dollar.

Example

Employee’s monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied.

Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13

= $646.23

x = 646.99

WFT = $713.25

As x is greater than $528 and less than WFT, formula (2) applies:

WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar).

The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar).

Quarterly levy adjustment

Multiply rounded weekly levy adjustment by 13

General examples

Example 1

Employee's weekly earnings are $1,103.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12.

Therefore, scale 2 is applied.

x = 1,103.99

Weekly withholding amount (y)

= (a × x) − b

= (0.3477 × 1,103.99) − 165.4423

= 218.4150 or $218.00 (rounded to nearest dollar)

Levy adjustment: weekly earnings are greater than WFT ($1,040.75) and less than the SOP ($1,300) appropriate to employee with five children. Formula (3) applies.

= (1,040.75 × 0.0200) – ([1,103.99 − 1,040.75] × 0.0800)

= 20.8150 − 5.0592

= 15.7558 or $16.00 (rounded to nearest dollar)

Net weekly withholding amount

$218.00 − $16.00 = $202.00

 

Example 2

Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy.

Therefore, scale 5 is applied.

Convert to weekly equivalent

= (1,110.30 ÷ 2)

= 555.15 or $555 (ignore cents)

x = 555.99

Weekly withholding amount (y)

= (a × x) − b

= (0.1900 × 555.99) − 67.4635

= 38.1746 or $38.00 (rounded to nearest dollar)

Fortnightly withholding amount

$38.00 × 2 = $76.00

Tax offsets claimed at the tax offsets questions on the Withholding declaration

= 3.8% of $1,645

= 62.5100 or $63.00 (rounded to nearest dollar)

Net fortnightly withholding amount

$76.00 − $63.00 = $13.00.

 

Example 3

Employee's monthly earnings are $4,316.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee’s earnings exceeds the Medicare levy SOP of $973 appropriate to an employee with one child.

Therefore, scale 2 is applied.

Convert to weekly equivalent

= ($4,316.33 + 0.01) × 3 ÷ 13

= 996.0785 or $996 (ignore cents)

x = 996.99

Weekly withholding amount (y)

= (a × x) − b

= (0.3477 × 996.99) − 165.4423

= 181.2111 or $181.00 (rounded to nearest dollar)

Monthly withholding amount

$181.00 × 13 ÷ 3 = $784.00 (rounded to nearest dollar)

Tax offset claimed

= 8.3% of $1,365

= 113.2950 or $113.00 (rounded to nearest dollar)

Net monthly withholding amount

$784.00 − $113.00 = $671.00

Calculating withholding amounts for payments made on a daily or casual basis

The withholding amounts shown in the Tax table for daily and casual workers can be expressed in a mathematical form, using the formulas and coefficients provided.

To work out withholding amounts using the formulas:

 

1.      Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result.

2.      Calculate the weekly amount by applying the coefficients at:  

           Scale 1 where an employee is not claiming the tax-free threshold

           Scale 2 where an employee is claiming the tax-free threshold.

3.      Round the result to the nearest dollar.

4.      Divide this amount by five to convert it to the daily equivalent.

5.      Round the daily withholding amount to the nearest dollar.

Where the employee is entitled to the seniors and pensioners tax offset, replace with the appropriate coefficients from Tax table for seniors and pensioners.

Accounting software

Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components.

Sample data

Weekly withholding amounts

Amounts to be withheld

Weekly earnings
 $

Scale 1
 No tax-free threshold
 $

Scale 2
 With tax-free threshold
 $

Scale 3
 Foreign resident
 $

Scale 5
 Full Medicare exemption
 $

Scale 6
 Half Medicare exemption
 $

71

13.00

0.00

23.00

0.00

0.00

72

14.00

0.00

23.00

0.00

0.00

116

24.00

0.00

38.00

0.00

0.00

117

24.00

0.00

38.00

0.00

0.00

249

55.00

0.00

81.00

0.00

0.00

250

56.00

0.00

81.00

0.00

0.00

354

80.00

0.00

115.00

0.00

0.00

355

80.00

0.00

115.00

0.00

0.00

360

81.00

1.00

117.00

1.00

1.00

361

82.00

1.00

117.00

1.00

1.00

421

102.00

13.00

137.00

13.00

13.00

422

103.00

13.00

137.00

13.00

13.00

527

139.00

43.00

171.00

33.00

33.00

528

140.00

44.00

172.00

33.00

33.00

710

203.00

82.00

231.00

68.00

68.00

711

203.00

82.00

231.00

68.00

68.00

712

204.00

82.00

231.00

68.00

68.00

713

204.00

83.00

232.00

69.00

69.00

890

266.00

144.00

289.00

127.00

135.00

891

266.00

145.00

290.00

127.00

136.00

931

280.00

159.00

303.00

140.00

149.00

932

280.00

159.00

303.00

140.00

150.00

1281

401.00

280.00

416.00

255.00

267.00

1282

401.00

281.00

417.00

255.00

268.00

1379

434.00

314.00

448.00

287.00

300.00

1380

435.00

314.00

448.00

287.00

301.00

1729

571.00

435.00

562.00

400.00

418.00

1730

571.00

435.00

563.00

401.00

418.00

1844

616.00

480.00

605.00

443.00

461.00

1845

616.00

480.00

605.00

443.00

462.00

2119

723.00

587.00

707.00

545.00

566.00

2120

723.00

587.00

707.00

545.00

566.00

2490

868.00

732.00

844.00

682.00

707.00

2491

868.00

732.00

844.00

682.00

707.00

2652

931.00

795.00

904.00

742.00

768.00

2653

931.00

795.00

904.00

742.00

769.00

2736

964.00

828.00

935.00

773.00

800.00

2737

964.00

828.00

935.00

773.00

801.00

2898

1027.00

891.00

995.00

833.00

862.00

2899

1027.00

891.00

995.00

833.00

862.00

2913

1033.00

897.00

1000.00

838.00

867.00

2914

1033.00

897.00

1001.00

839.00

868.00

3110

1109.00

973.00

1073.00

911.00

942.00

3111

1110.00

974.00

1074.00

912.00

943.00

3460

1274.00

1110.00

1203.00

1041.00

1075.00

3461

1274.00

1110.00

1203.00

1041.00

1076.00

Fortnightly withholding amounts

Amounts to be withheld

Fortnightly earnings
 $

Scale 1
 No tax-free threshold
 $

Scale 2
 With tax-free threshold
 $

Scale 3
 Foreign resident
 $

Scale 5
 Full Medicare exemption
 $

Scale 6
 Half Medicare exemption
 $

142

26.00

0.00

46.00

0.00

0.00

144

28.00

0.00

46.00

0.00

0.00

232

48.00

0.00

76.00

0.00

0.00

234

48.00

0.00

76.00

0.00

0.00

498

110.00

0.00

162.00

0.00

0.00

500

112.00

0.00

162.00

0.00

0.00

708

160.00

0.00

230.00

0.00

0.00

710

160.00

0.00

230.00

0.00

0.00

720

162.00

2.00

234.00

2.00

2.00

722

164.00

2.00

234.00

2.00

2.00

842

204.00

26.00

274.00

26.00

26.00

844

206.00

26.00

274.00

26.00

26.00

1054

278.00

86.00

342.00

66.00

66.00

1056

280.00

88.00

344.00

66.00

66.00

1420

406.00

164.00

462.00

136.00

136.00

1422

406.00

164.00

462.00

136.00

136.00

1424

408.00

164.00

462.00

136.00

136.00

1426

408.00

166.00

464.00

138.00

138.00

1780

532.00

288.00

578.00

254.00

270.00

1782

532.00

290.00

580.00

254.00

272.00

1862

560.00

318.00

606.00

280.00

298.00

1864

560.00

318.00

606.00

280.00

300.00

2562

802.00

560.00

832.00

510.00

534.00

2564

802.00

562.00

834.00

510.00

536.00

2758

868.00

628.00

896.00

574.00

600.00

2760

870.00

628.00

896.00

574.00

602.00

3458

1142.00

870.00

1124.00

800.00

836.00

3460

1142.00

870.00

1126.00

802.00

836.00

3688

1232.00

960.00

1210.00

886.00

922.00

3690

1232.00

960.00

1210.00

886.00

924.00

4238

1446.00

1174.00

1414.00

1090.00

1132.00

4240

1446.00

1174.00

1414.00

1090.00

1132.00

4980

1736.00

1464.00

1688.00

1364.00

1414.00

4982

1736.00

1464.00

1688.00

1364.00

1414.00

5304

1862.00

1590.00

1808.00

1484.00

1536.00

5306

1862.00

1590.00

1808.00

1484.00

1538.00

5472

1928.00

1656.00

1870.00

1546.00

1600.00

5474

1928.00

1656.00

1870.00

1546.00

1602.00

5796

2054.00

1782.00

1990.00

1666.00

1724.00

5798

2054.00

1782.00

1990.00

1666.00

1724.00

5826

2066.00

1794.00

2000.00

1676.00

1734.00

5828

2066.00

1794.00

2002.00

1678.00

1736.00

6220

2218.00

1946.00

2146.00

1822.00

1884.00

6222

2220.00

1948.00

2148.00

1824.00

1886.00

6920

2548.00

2220.00

2406.00

2082.00

2150.00

6922

2548.00

2220.00

2406.00

2082.00

2152.00

Monthly withholding amounts

Amounts to be withheld

Monthly earnings
 $

Scale 1
 No tax-free threshold
 $

Scale 2
 With tax-free threshold
 $

Scale 3
 Foreign resident
 $

Scale 5
 Full Medicare exemption
 $

Scale 6
 Half Medicare exemption
 $

307.67

56.00

0.00

100.00

0.00

0.00

312.00

61.00

0.00

100.00

0.00

0.00

502.67

104.00

0.00

165.00

0.00

0.00

507.00

104.00

0.00

165.00

0.00

0.00

1079.00

238.00

0.00

351.00

0.00

0.00

1083.33

243.00

0.00

351.00

0.00

0.00

1534.00

347.00

0.00

498.00

0.00

0.00

1538.33

347.00

0.00

498.00

0.00

0.00

1560.00

351.00

4.00

507.00

4.00

4.00

1564.33

355.00

4.00

507.00

4.00

4.00

1824.33

442.00

56.00

594.00

56.00

56.00

1828.67

446.00

56.00

594.00

56.00

56.00

2283.67

602.00

186.00

741.00

143.00

143.00

2288.00

607.00

191.00

745.00

143.00

143.00

3076.67

880.00

355.00

1001.00

295.00

295.00

3081.00

880.00

355.00

1001.00

295.00

295.00

3085.33

884.00

355.00

1001.00

295.00

295.00

3089.67

884.00

360.00

1005.00

299.00

299.00

3856.67

1153.00

624.00

1252.00

550.00

585.00

3861.00

1153.00

628.00

1257.00

550.00

589.00

4034.33

1213.00

689.00

1313.00

607.00

646.00

4038.67

1213.00

689.00

1313.00

607.00

650.00

5551.00

1738.00

1213.00

1803.00

1105.00

1157.00

5555.33

1738.00

1218.00

1807.00

1105.00

1161.00

5975.67

1881.00

1361.00

1941.00

1244.00

1300.00

5980.00

1885.00

1361.00

1941.00

1244.00

1304.00

7492.33

2474.00

1885.00

2435.00

1733.00

1811.00

7496.67

2474.00

1885.00

2440.00

1738.00

1811.00

7990.67

2669.00

2080.00

2622.00

1920.00

1998.00

7995.00

2669.00

2080.00

2622.00

1920.00

2002.00

9182.33

3133.00

2544.00

3064.00

2362.00

2453.00

9186.67

3133.00

2544.00

3064.00

2362.00

2453.00

10790.00

3761.00

3172.00

3657.00

2955.00

3064.00

10794.33

3761.00

3172.00

3657.00

2955.00

3064.00

11492.00

4034.00

3445.00

3917.00

3215.00

3328.00

11496.33

4034.00

3445.00

3917.00

3215.00

3332.00

11856.00

4177.00

3588.00

4052.00

3350.00

3467.00

11860.33

4177.00

3588.00

4052.00

3350.00

3471.00

12558.00

4450.00

3861.00

4312.00

3610.00

3735.00

12562.33

4450.00

3861.00

4312.00

3610.00

3735.00

12623.00

4476.00

3887.00

4333.00

3631.00

3757.00

12627.33

4476.00

3887.00

4338.00

3636.00

3761.00

13476.67

4806.00

4216.00

4650.00

3948.00

4082.00

13481.00

4810.00

4221.00

4654.00

3952.00

4086.00

14993.33

5521.00

4810.00

5213.00

4511.00

4658.00

14997.67

5521.00

4810.00

5213.00

4511.00

4663.00

Sample data – Scale 2

Weekly Medicare levy adjustment

Adjustment amount

Weekly earnings
 $

Spouse only
 $

1
 child
 $

2
 children
 $

3
 children
 $

4
 children
 $

5
 children
 $

421

0.00

0.00

0.00

0.00

0.00

0.00

422

0.00

0.00

0.00

0.00

0.00

0.00

474

5.00

5.00

5.00

5.00

5.00

5.00

475

5.00

5.00

5.00

5.00

5.00

5.00

527

11.00

11.00

11.00

11.00

11.00

11.00

528

11.00

11.00

11.00

11.00

11.00

11.00

554

11.00

11.00

11.00

11.00

11.00

11.00

555

11.00

11.00

11.00

11.00

11.00

11.00

581

12.00

12.00

12.00

12.00

12.00

12.00

582

12.00

12.00

12.00

12.00

12.00

12.00

608

12.00

12.00

12.00

12.00

12.00

12.00

609

12.00

12.00

12.00

12.00

12.00

12.00

635

13.00

13.00

13.00

13.00

13.00

13.00

636

13.00

13.00

13.00

13.00

13.00

13.00

662

13.00

13.00

13.00

13.00

13.00

13.00

663

13.00

13.00

13.00

13.00

13.00

13.00

689

14.00

14.00

14.00

14.00

14.00

14.00

690

14.00

14.00

14.00

14.00

14.00

14.00

716

14.00

14.00

14.00

14.00

14.00

14.00

717

14.00

14.00

14.00

14.00

14.00

14.00

743

12.00

15.00

15.00

15.00

15.00

15.00

744

12.00

15.00

15.00

15.00

15.00

15.00

770

10.00

15.00

15.00

15.00

15.00

15.00

771

10.00

15.00

15.00

15.00

15.00

15.00

797

7.00

14.00

16.00

16.00

16.00

16.00

798

7.00

14.00

16.00

16.00

16.00

16.00

824

5.00

12.00

16.00

16.00

16.00

16.00

825

5.00

12.00

17.00

17.00

17.00

17.00

851

3.00

10.00

16.00

17.00

17.00

17.00

852

3.00

10.00

16.00

17.00

17.00

17.00

878

1.00

8.00

14.00

18.00

18.00

18.00

879

1.00

7.00

14.00

18.00

18.00

18.00

905

0.00

5.00

12.00

18.00

18.00

18.00

906

0.00

5.00

12.00

18.00

18.00

18.00

932

0.00

3.00

10.00

16.00

19.00

19.00

933

0.00

3.00

10.00

16.00

19.00

19.00

959

0.00

1.00

8.00

14.00

19.00

19.00

960

0.00

1.00

8.00

14.00

19.00

19.00

986

0.00

0.00

5.00

12.00

19.00

20.00

987

0.00

0.00

5.00

12.00

18.00

20.00

1013

0.00

0.00

3.00

10.00

16.00

20.00

1014

0.00

0.00

3.00

10.00

16.00

20.00

1040

0.00

0.00

1.00

8.00

14.00

21.00

1041

0.00

0.00

1.00

8.00

14.00

21.00

1218

0.00

0.00

0.00

0.00

0.00

7.00

1219

0.00

0.00

0.00

0.00

0.00

6.00

1299

0.00

0.00

0.00

0.00

0.00

0.00

1300

0.00

0.00

0.00

0.00

0.00

0.00

Fortnightly Medicare levy adjustment

Adjustment amount

Fortnightly earnings
 $

Spouse only
 $

1
 child
 $

2
 children
 $

3
 children
 $

4
 children
 $

5
 children
 $

842

0.00

0.00

0.00

0.00

0.00

0.00

844

0.00

0.00

0.00

0.00

0.00

0.00

948

10.00

10.00

10.00

10.00

10.00

10.00

950

10.00

10.00

10.00

10.00

10.00

10.00

1054

22.00

22.00

22.00

22.00

22.00

22.00

1056

22.00

22.00

22.00

22.00

22.00

22.00

1108

22.00

22.00

22.00

22.00

22.00

22.00

1110

22.00

22.00

22.00

22.00

22.00

22.00

1162

24.00

24.00

24.00

24.00

24.00

24.00

1164

24.00

24.00

24.00

24.00

24.00

24.00

1216

24.00

24.00

24.00

24.00

24.00

24.00

1218

24.00

24.00

24.00

24.00

24.00

24.00

1270

26.00

26.00

26.00

26.00

26.00

26.00

1272

26.00

26.00

26.00

26.00

26.00

26.00

1324

26.00

26.00

26.00

26.00

26.00

26.00

1326

26.00

26.00

26.00

26.00

26.00

26.00

1378

28.00

28.00

28.00

28.00

28.00

28.00

1380

28.00

28.00

28.00

28.00

28.00

28.00

1432

28.00

28.00

28.00

28.00

28.00

28.00

1434

28.00

28.00

28.00

28.00

28.00

28.00

1486

24.00

30.00

30.00

30.00

30.00

30.00

1488

24.00

30.00

30.00

30.00

30.00

30.00

1540

20.00

30.00

30.00

30.00

30.00

30.00

1542

20.00

30.00

30.00

30.00

30.00

30.00

1594

14.00

28.00

32.00

32.00

32.00

32.00

1596

14.00

28.00

32.00

32.00

32.00

32.00

1648

10.00

24.00

32.00

32.00

32.00

32.00

1650

10.00

24.00

34.00

34.00

34.00

34.00

1702

6.00

20.00

32.00

34.00

34.00

34.00

1704

6.00

20.00

32.00

34.00

34.00

34.00

1756

2.00

16.00

28.00

36.00

36.00

36.00

1758

2.00

14.00

28.00

36.00

36.00

36.00

1810

0.00

10.00

24.00

36.00

36.00

36.00

1812

0.00

10.00

24.00

36.00

36.00

36.00

1864

0.00

6.00

20.00

32.00

38.00

38.00

1866

0.00

6.00

20.00

32.00

38.00

38.00

1918

0.00

2.00

16.00

28.00

38.00

38.00

1920

0.00

2.00

16.00

28.00

38.00

38.00

1972

0.00

0.00

10.00

24.00

38.00

40.00

1974

0.00

0.00

10.00

24.00

36.00

40.00

2026

0.00

0.00

6.00

20.00

32.00

40.00

2028

0.00

0.00

6.00

20.00

32.00

40.00

2080

0.00

0.00

2.00

16.00

28.00

42.00

2082

0.00

0.00

2.00

16.00

28.00

42.00

2436

0.00

0.00

0.00

0.00

0.00

14.00

2438

0.00

0.00

0.00

0.00

0.00

12.00

2598

0.00

0.00

0.00

0.00

0.00

0.00

2600

0.00

0.00

0.00

0.00

0.00

0.00

Monthly Medicare levy adjustment

Adjustment amount

Monthly earnings
 $

Spouse only
 $

1
 child $

2
 children
 $

3
 children
 $

4
 children
 $

5
 children
 $

1824.33

0.00

0.00

0.00

0.00

0.00

0.00

1828.67

0.00

0.00

0.00

0.00

0.00

0.00

2054.00

22.00

22.00

22.00

22.00

22.00

22.00

2058.33

22.00

22.00

22.00

22.00

22.00

22.00

2283.67

48.00

48.00

48.00

48.00

48.00

48.00

2288.00

48.00

48.00

48.00

48.00

48.00

48.00

2400.67

48.00

48.00

48.00

48.00

48.00

48.00

2405.00

48.00

48.00

48.00

48.00

48.00

48.00

2517.67

52.00

52.00

52.00

52.00

52.00

52.00

2522.00

52.00

52.00

52.00

52.00

52.00

52.00

2634.67

52.00

52.00

52.00

52.00

52.00

52.00

2639.00

52.00

52.00

52.00

52.00

52.00

52.00

2751.67

56.00

56.00

56.00

56.00

56.00

56.00

2756.00

56.00

56.00

56.00

56.00

56.00

56.00

2868.67

56.00

56.00

56.00

56.00

56.00

56.00

2873.00

56.00

56.00

56.00

56.00

56.00

56.00

2985.67

61.00

61.00

61.00

61.00

61.00

61.00

2990.00

61.00

61.00

61.00

61.00

61.00

61.00

3102.67

61.00

61.00

61.00

61.00

61.00

61.00

3107.00

61.00

61.00

61.00

61.00

61.00

61.00

3219.67

52.00

65.00

65.00

65.00

65.00

65.00

3224.00

52.00

65.00

65.00

65.00

65.00

65.00

3336.67

43.00

65.00

65.00

65.00

65.00

65.00

3341.00

43.00

65.00

65.00

65.00

65.00

65.00

3453.67

30.00

61.00

69.00

69.00

69.00

69.00

3458.00

30.00

61.00

69.00

69.00

69.00

69.00

3570.67

22.00

52.00

69.00

69.00

69.00

69.00

3575.00

22.00

52.00

74.00

74.00

74.00

74.00

3687.67

13.00

43.00

69.00

74.00

74.00

74.00

3692.00

13.00

43.00

69.00

74.00

74.00

74.00

3804.67

4.00

35.00

61.00

78.00

78.00

78.00

3809.00

4.00

30.00

61.00

78.00

78.00

78.00

3921.67

0.00

22.00

52.00

78.00

78.00

78.00

3926.00

0.00

22.00

52.00

78.00

78.00

78.00

4038.67

0.00

13.00

43.00

69.00

82.00

82.00

4043.00

0.00

13.00

43.00

69.00

82.00

82.00

4155.67

0.00

4.00

35.00

61.00

82.00

82.00

4160.00

0.00

4.00

35.00

61.00

82.00

82.00

4272.67

0.00

0.00

22.00

52.00

82.00

87.00

4277.00

0.00

0.00

22.00

52.00

78.00

87.00

4389.67

0.00

0.00

13.00

43.00

69.00

87.00

4394.00

0.00

0.00

13.00

43.00

69.00

87.00

4506.67

0.00

0.00

4.00

35.00

61.00

91.00

4511.00

0.00

0.00

4.00

35.00

61.00

91.00

5278.00

0.00

0.00

0.00

0.00

0.00

30.00

5282.33

0.00

0.00

0.00

0.00

0.00

26.00

5629.00

0.00

0.00

0.00

0.00

0.00

0.00

5633.33

0.00

0.00

0.00

0.00

0.00

0.00

Sample data – Scale 6

Weekly Medicare half-levy adjustment

Adjustment amount

Weekly
 earnings
 $

1
 child
 $

2
 children
 $

3
 children
 $

4
 children
 $

5
 children
 $

712

0.00

0.00

0.00

0.00

0.00

713

0.00

0.00

0.00

0.00

0.00

801

4.00

4.00

4.00

4.00

4.00

802

4.00

4.00

4.00

4.00

4.00

890

9.00

9.00

9.00

9.00

9.00

891

3.00

7.00

9.00

9.00

9.00

906

3.00

6.00

9.00

9.00

9.00

907

3.00

6.00

9.00

9.00

9.00

922

2.00

5.00

9.00

9.00

9.00

923

2.00

5.00

9.00

9.00

9.00

938

1.00

5.00

8.00

9.00

9.00

939

1.00

5.00

8.00

9.00

9.00

954

1.00

4.00

7.00

10.00

10.00

955

1.00

4.00

7.00

10.00

10.00

970

0.00

3.00

7.00

10.00

10.00

971

0.00

3.00

7.00

10.00

10.00

986

0.00

3.00

6.00

9.00

10.00

987

0.00

3.00

6.00

9.00

10.00

1002

0.00

2.00

5.00

9.00

10.00

1003

0.00

2.00

5.00

9.00

10.00

1018

0.00

1.00

5.00

8.00

10.00

1019

0.00

1.00

5.00

8.00

10.00

1034

0.00

1.00

4.00

7.00

10.00

1035

0.00

1.00

4.00

7.00

10.00

1050

0.00

0.00

3.00

7.00

10.00

1051

0.00

0.00

3.00

7.00

10.00

1066

0.00

0.00

3.00

6.00

9.00

1067

0.00

0.00

3.00

6.00

9.00

1082

0.00

0.00

2.00

5.00

9.00

1083

0.00

0.00

2.00

5.00

9.00

1098

0.00

0.00

2.00

5.00

8.00

1099

0.00

0.00

1.00

5.00

8.00

1114

0.00

0.00

1.00

4.00

7.00

1115

0.00

0.00

1.00

4.00

7.00

1130

0.00

0.00

0.00

4.00

7.00

1131

0.00

0.00

0.00

3.00

7.00

1146

0.00

0.00

0.00

3.00

6.00

1147

0.00

0.00

0.00

3.00

6.00

1162

0.00

0.00

0.00

2.00

6.00

1163

0.00

0.00

0.00

2.00

5.00

1178

0.00

0.00

0.00

2.00

5.00

1179

0.00

0.00

0.00

2.00

5.00

1194

0.00

0.00

0.00

1.00

4.00

1195

0.00

0.00

0.00

1.00

4.00

1218

0.00

0.00

0.00

0.00

3.00

1219

0.00

0.00

0.00

0.00

3.00

1299

0.00

0.00

0.00

0.00

0.00

1300

0.00

0.00

0.00

0.00

0.00

Fortnightly Medicare half-levy adjustment

Adjustment amount

Fortnightly earnings
 $

1
 child
 $

2
 children
 $

3
 children
 $

4
 children
 $

5
 children
 $

1424

0.00

0.00

0.00

0.00

0.00

1426

0.00

0.00

0.00

0.00

0.00

1602

8.00

8.00

8.00

8.00

8.00

1604

8.00

8.00

8.00

8.00

8.00

1780

18.00

18.00

18.00

18.00

18.00

1782

6.00

14.00

18.00

18.00

18.00

1812

6.00

12.00

18.00

18.00

18.00

1814

6.00

12.00

18.00

18.00

18.00

1844

4.00

10.00

18.00

18.00

18.00

1846

4.00

10.00

18.00

18.00

18.00

1876

2.00

10.00

16.00

18.00

18.00

1878

2.00

10.00

16.00

18.00

18.00

1908

2.00

8.00

14.00

20.00

20.00

1910

2.00

8.00

14.00

20.00

20.00

1940

0.00

6.00

14.00

20.00

20.00

1942

0.00

6.00

14.00

20.00

20.00

1972

0.00

6.00

12.00

18.00

20.00

1974

0.00

6.00

12.00

18.00

20.00

2004

0.00

4.00

10.00

18.00

20.00

2006

0.00

4.00

10.00

18.00

20.00

2036

0.00

2.00

10.00

16.00

20.00

2038

0.00

2.00

10.00

16.00

20.00

2068

0.00

2.00

8.00

14.00

20.00

2070

0.00

2.00

8.00

14.00

20.00

2100

0.00

0.00

6.00

14.00

20.00

2102

0.00

0.00

6.00

14.00

20.00

2132

0.00

0.00

6.00

12.00

18.00

2134