The Australian Taxation Office (ATO) provides a weekly tax table for employers to use to calculate the amount of tax to withhold from an employee’s pay.
This table takes into account an employee’s taxable income, marital status and the number of children an employee has. The Tax office updates this tax table each financial year to reflect any changes in tax laws and tax rates.
Employers are required to use the most recent version of the tax table in calculating the tax withheld from their employees’ pay.
Use the Withholding lookup tool to quickly work out the amount to withhold (XLSX 34KB)
Using this table
You should use the weekly tax table provided by the Australia Tax Office in the link above if you make any of the following payments 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 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 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 the Tax table for working holiday makers for all payments made to them, including lump sum payments.