Sample Rows From Each ATO Pay-Cycle Table, 2026-27
A few rows from each ATO table for 2026-27, for an Australian resident. To work out the tax taken from one pay and your likely refund, use the tax withheld calculator. The tables were last updated on 1 July 2026. Column 2 is the amount withheld when the tax-free threshold is claimed; column 3 when it is not. The study and training support loan (STSL) column is on each full-table page. Method: ATO tax tables overview.
Weekly pay cycle: sample rows (NAT 1005)
| Weekly earnings | Withheld, tax-free threshold claimed | Withheld, no tax-free threshold |
|---|---|---|
| $500 | $21 | $90 |
| $800 | $83 | $184 |
| $1,000 | $138 | $249 |
| $1,200 | $202 | $313 |
| $1,500 | $299 | $409 |
| $2,000 | $459 | $569 |
The weekly table is the base: the ATO's Schedule 1 coefficients are written for weekly earnings, and the fortnightly and monthly tables are derived from it. Full table: weekly tax table 2026-27.
Fortnightly pay cycle: sample rows (NAT 1006)
| Fortnightly earnings | Withheld, tax-free threshold claimed | Withheld, no tax-free threshold |
|---|---|---|
| $1,000 | $42 | $180 |
| $1,600 | $166 | $368 |
| $2,000 | $276 | $498 |
| $2,400 | $404 | $626 |
| $3,000 | $598 | $818 |
| $4,000 | $918 | $1,138 |
A fortnightly figure is not the weekly figure times two: the ATO halves fortnightly earnings, ignores the cents, applies the weekly coefficients, rounds to the dollar and then doubles, so it can differ by a dollar or two from twice the matching weekly row. Full table: fortnightly tax table 2026-27.
Monthly pay cycle: sample rows (NAT 1007)
| Monthly earnings | Withheld, tax-free threshold claimed | Withheld, no tax-free threshold |
|---|---|---|
| $2,000 | $65 | $360 |
| $3,500 | $364 | $810 |
| $4,500 | $650 | $1,131 |
| $5,000 | $810 | $1,291 |
| $6,500 | $1,296 | $1,772 |
| $8,000 | $1,772 | $2,249 |
A monthly figure is not the weekly figure times 52/12: the ATO converts monthly earnings to a weekly amount by multiplying by 3 and dividing by 13 (the weeks in a quarter), applies the weekly formula, then converts back the same way. Full table: monthly tax table 2026-27.
Fortnightly method as stated on the ATO fortnightly tax table page.
What Are PAYG Withholding Tables?
PAYG withholding tables are ATO-published lookup schedules that tell employers the exact dollar amount of income tax to deduct from each employee payment. The Australian Taxation Office reissues these tables when income tax rates, the Medicare levy thresholds or offsets such as the Low Income Tax Offset (LITO) change — usually from 1 July. The regular tables applied unchanged from 1 July 2024 to 30 June 2026 and were reissued for payments from 1 July 2026.
Every Australian employer, payroll software provider, and business accountant relies on these PAYG withholding tax tables to calculate the correct deduction for wages, salary, commissions, bonuses, and director fees. The tables cover weekly, fortnightly, and monthly pay cycles, and separate schedules exist for residents, non-residents, working holiday makers, and payments subject to study and training loan repayments. For FY2026-27, every table was reissued to incorporate the legislated cost-of-living tax cut that reduced the rate on $18,201–$45,000 from 16% to 15% on 1 July 2026.
Employees do not need to manually consult the tables themselves. Payroll systems apply the correct withholding automatically based on the employee's TFN declaration answers. However, understanding how the tables work helps you verify your payslip, estimate your take-home pay before accepting a job offer, and anticipate your annual tax refund or tax debt. Use our Income Tax Calculator to check your withholding against the ATO tables instantly.
Interactive PAYG Calculator
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Calculate exact PAYG WithholdingHow Does PAYG Withholding Work?
PAYG withholding works by requiring employers to deduct estimated income tax from every payment and remit it to the ATO before the employee receives their net pay. The system ensures that taxation occurs incrementally throughout the year rather than as a single lump-sum bill in July.
The withholding process follows a precise sequence from the moment an employee starts a new job through to the end of the financial year:
- Employee submits a TFN declaration — The employee completes a Tax File Number declaration form (NAT 3092) providing their TFN, residency status, tax-free threshold claim, and study loan status. This form determines which withholding schedule the employer applies.
- Employer identifies the correct schedule — Based on the declaration, the employer selects from Schedule 1 (standard), Schedule 2 (no TFN), Schedule 3 (actors/performers), Schedule 4 (return-to-work), or Schedule 15 (working holiday makers).
- Payroll calculates gross earnings — The employer totals the employee's ordinary time earnings, overtime, allowances, bonuses, and commissions for that pay period.
- Withholding amount is looked up or calculated — The employer uses the ATO coefficient formula or a direct lookup table to determine the exact PAYG withholding for that gross amount. The formula uses two coefficients (a and b) applied to weekly earnings brackets.
- Net pay is deposited — The employer pays the employee the gross amount minus PAYG withholding, minus superannuation (paid separately to a super fund at the SG rate of 12%), and minus any salary sacrifice or other deductions.
- Employer remits withheld amounts to the ATO — Withheld tax is reported and paid to the ATO, either monthly (for businesses withholding over $25,000 per year) or quarterly (for smaller withholders), via the Business Activity Statement (BAS).
- Annual reconciliation via tax return — At year-end, the employee lodges a tax return. The ATO compares total PAYG withheld against the actual tax liability. Any overpayment results in a tax refund; any shortfall results in a tax debt.
The withholding tables assume you earn the same gross amount in every pay period for the full 52 weeks (or 26 fortnights, or 12 months). Employees with irregular income, multiple jobs, or mid-year start dates frequently receive a refund because the annualised projection overestimates their total taxable income. Use our Tax Return Calculator to estimate whether you are likely to receive a refund or owe additional tax.
PAYG Withholding at a Glance, 2026-27
One example per pay cycle, for an Australian resident with no study loan. Each tax table page has the full table in both threshold columns, a 2026-27 / 2025-26 toggle and a lookup for your exact pay.
| Pay cycle | Earnings | Tax-free threshold claimed | Not claimed | Full table |
|---|---|---|---|---|
| Weekly | $1,500 | $299 | $409 | Weekly tax table 2026-27 |
| Fortnightly | $3,000 | $598 | $818 | Fortnightly tax table 2026-27 |
| Monthly | $6,500 | $1,296 | $1,772 | Monthly tax table 2026-27 |
For an exact figure use the lookup on the weekly tax table, fortnightly tax table or monthly tax table page.
What Schedules Exist in the PAYG System?
The ATO publishes 15 withholding schedules, each covering a specific payment type or payee category. These are the ones employers meet most often. The schedule your employer uses determines the withholding rate applied to your gross pay.
| Schedule | Applies To | Key Feature |
|---|---|---|
| Schedule 1 (NAT 1004) | Regular salary and wages paid weekly, fortnightly or monthly — the formulas behind the weekly, fortnightly and monthly tax tables | Scales for threshold claimed / not claimed, foreign residents, no TFN (47% resident, 45% foreign resident) and Medicare levy exemptions |
| Schedule 2 (NAT 1013) | Individuals employed in the horticultural or shearing industry | Separate withholding rules for workers in these industries |
| Schedule 3 (NAT 1023) | Actors, variety artists and other entertainers | Separate withholding rules for performers |
| Schedule 4 (NAT 3347) | Return to work payments | Withholding on payments made to induce a person to return to work |
| Schedule 5 | Back payments, commissions, bonuses and similar payments | Method A / Method B apportion the lump sum across the year's pay periods |
| Schedule 15 | Working holiday makers (subclass 417 & 462 visas) | Flat 15% rate on the first $45,000, then resident marginal rates above |
Schedule 1 applies to the vast majority of Australian employees. It contains scales for claiming and not claiming the tax-free threshold, foreign residents and Medicare levy exemptions. Study and training support loan components (HELP, VSL, FS, SSL and AASL debts) come from a separate schedule, Schedule 8 (NAT 3539), and are added on top. For more on study loan repayments and their withholding effect, see our HECS-HELP Repayment Guide. Working holiday makers operate under a completely different tax regime — our Working Holiday Tax Guide explains the rates and thresholds in detail.
How Do You Use the PAYG Tax Tables?
Employers use the PAYG tax tables by matching an employee's gross pay period earnings to a corresponding withholding amount using either a lookup table or a coefficient formula. Modern payroll software performs this calculation automatically, but manual users follow a specific process.
Lookup Table Method
For each pay cycle the ATO publishes a printable PDF look-up table and an XLSX look-up tool. The employer adds allowances and irregular payments to normal earnings for the period, ignores the cents, finds that amount and reads across to the right column: column 2 if the payee claimed the tax-free threshold, column 3 if not. A study loan component comes from a separate table and is added on top. Use the weekly tax table, fortnightly tax table or monthly tax table that matches the pay cycle — the fortnightly and monthly amounts are derived from the weekly formula by the ATO, not by the employer.
Coefficient Formula Method
For payroll software, the ATO publishes Schedule 1 (NAT 1004): coefficient pairs (a and b) for each band of weekly earnings. Fortnightly pay is halved and monthly pay multiplied by 3 and divided by 13 to get weekly earnings (x), cents are ignored and 99 cents added, and the weekly result is converted back to the pay period. The formula is:
Weekly withholding = (a × weekly earnings) − b
For an employee earning $1,500 per week and claiming the tax-free threshold, the 2026-27 formula gives a withholding of $299, leaving $1,201 take-home. The coefficients already build in the 2% Medicare levy (with its low-income shading) and part of the Low Income Tax Offset, so employers do not calculate those separately. Look up any amount in the full weekly tax table.
PAYG Withholding vs PAYG Instalments — What Is the Difference?
PAYG withholding applies to employees receiving wages, while PAYG instalments apply to self-employed individuals, sole traders, and investors earning non-salary income. These are two separate ATO systems with different payment mechanisms, reporting obligations, and collection frequencies.
| Feature | PAYG Withholding | PAYG Instalments |
|---|---|---|
| Who pays | Employer deducts from employee wages | Individual or business pays directly to the ATO |
| Income type | Salary, wages, commissions, bonuses | Business income, investment income, rental income |
| Frequency | Every pay cycle (weekly, fortnightly, monthly) | Quarterly (via BAS or instalment notice) |
| Rate basis | ATO tax tables with coefficient formula | ATO-issued instalment rate or fixed instalment amount |
| Threshold to enter | All employees earning $1+ per week | Business/investment income that generates a tax liability of $1,000+ |
Contractors and sole traders who do not have tax withheld from their invoices enter the PAYG instalments system instead. Our Contractor vs Employee Guide explains the tax, super, and withholding differences between these two work arrangements. If you operate as a contractor, use our Contractor Pay Calculator to estimate your quarterly instalment obligations.
How Do TFN Declarations and Withholding Variations Affect Your Tax?
The TFN declaration form is the single document that controls which withholding rate your employer applies to your pay. Every answer on this form shifts the calculation in a measurable way.
- Tax-Free Threshold: Claiming this threshold (usually on your primary job) instructs your employer to use the standard table where the first $18,200 of your annual income is untaxed. This reduces your weekly withholding by approximately $67 compared to not claiming it.
- No Tax-Free Threshold: For a second or third job, you do not claim the threshold. Your employer uses a higher withholding table, taxing you from the very first dollar at the 15% marginal rate (plus 2% Medicare levy).
- Study/Training Loans: Ticking "Yes" to having a HECS-HELP, VET Student Loan, or SSL debt triggers a combined table that deducts both PAYG tax and loan repayments simultaneously. Repayment rates range from 1% to 10% depending on your assessable income bracket.
- No TFN provided: Failing to supply a valid TFN within 28 days triggers the top marginal rate of 47% from dollar one, with no tax-free threshold or offsets applied.
What Is a Withholding Variation?
A "Withholding Variation" (also called a Section 15-15 variation) is a formal ATO approval that allows your employer to withhold a different amount than the standard tax tables prescribe. Common reasons for applying include large work-related deductions (such as $5,000+ in tools or uniforms), significant rental property losses creating negative gearing, or salary sacrifice arrangements that reduce assessable income. The employee applies directly to the ATO, which issues a letter specifying the varied withholding rate. The employer then applies that rate instead of the standard tables until the variation expires at the end of the financial year.
Salary sacrifice arrangements for superannuation, novated leases, and other pre-tax benefits also modify the withholding calculation. See our Salary Sacrifice Guide for the impact on your take-home pay and taxable income.
What Changed in the PAYG Withholding Tables for FY2026-27?
The FY2026-27 PAYG withholding tables reflect the legislated cost-of-living tax cut that took effect on 1 July 2026: the marginal rate on income between $18,201 and $45,000 fell from 16% to 15%, worth up to $268 a year. A further cut to 14% follows on 1 July 2027. The tables also continue the Stage 3 bracket structure and the 12% superannuation guarantee rate.
| Change | Previous (FY2025-26) | Current (FY2026-27) |
|---|---|---|
| Second bracket rate ($18,201–$45,000) | 16% | 15% |
| Middle rate ($45,001–$135,000) | 30% | 30% (unchanged) |
| 37% bracket ceiling | $190,000 | $190,000 (unchanged) |
| Top marginal rate | 45% above $190,000 | 45% above $190,000 (unchanged) |
| Medicare levy | 2% | 2% (unchanged) |
| SG rate | 12% | 12% (unchanged) |
The practical impact for anyone earning $45,000 or more is a reduction in annual tax of $268 compared with FY2025-26 — roughly $5 more per week in take-home pay, delivered automatically through lower withholding from the first pay after 1 July 2026. The withholding coefficients in every ATO schedule have been recalculated accordingly. Check the full breakdown of each marginal rate in our Tax Brackets Guide and the year-by-year timeline in the 2026-27 tax changes guide.
The superannuation guarantee increase to 12% does not directly change the withholding tables, but it affects the total employer cost per employee. Your employer now contributes $10,800 in super on a $90,000 salary. Our Superannuation Calculator shows the exact SG contribution based on your salary.
How Do You Convert Net Pay Back to Gross Salary?
Reverse-engineering your gross salary from a known take-home figure requires working backwards through the PAYG withholding tables, adding back the tax, Medicare levy, and any HECS repayments that were deducted. Job advertisements increasingly quote "take-home" or "net" amounts, making this conversion essential for comparing offers.
A net weekly pay of $1,201 corresponds to a gross weekly salary of approximately $1,500 (or $78,000 per year) for a resident claiming the tax-free threshold with no study loan. The relationship between net and gross is non-linear because of progressive marginal rates — each additional dollar of gross pay is taxed at a higher marginal rate. Use our Gross Pay Calculator to reverse-engineer the PAYG withholding instantly from any net figure.
Tax Tables by Financial Year
The ATO picks the table from the date a payment is made, not the period the work covers. Open the year-locked page for the pay date you are checking: 2026-27 (1 July 2026 to 30 June 2027); 2024-25 and 2025-26 (1 July 2024 to 30 June 2026). The ATO did not reissue the tables on 1 July 2025, so 2024-25 and 2025-26 share one table and one page.
- Weekly tax table 2026-27 — NAT 1005, pay dates 1 July 2026 to 30 June 2027.
- Weekly tax table 2024-25 and 2025-26 — NAT 1005, pay dates 1 July 2024 to 30 June 2026.
- Fortnightly tax table 2026-27 — NAT 1006, pay dates 1 July 2026 to 30 June 2027.
- Fortnightly tax table 2024-25 and 2025-26 — NAT 1006, pay dates 1 July 2024 to 30 June 2026.
- Monthly tax table 2026-27 — NAT 1007, pay dates 1 July 2026 to 30 June 2027.
- Monthly tax table 2024-25 and 2025-26 — NAT 1007, pay dates 1 July 2024 to 30 June 2026.
Frequently Asked Questions
PAYG withholding tax tables questions and answers
Which PAYG tax table do I use?
Use the table that matches how often the employee is paid: the weekly tax table (NAT 1005), the fortnightly tax table (NAT 1006) or the monthly tax table (NAT 1007). All three are generated from the same Schedule 1 (NAT 1004) formulas for 2026-27. Bonuses, commissions and back payments use Schedule 5 (NAT 3348) instead.
What does PAYG mean in Australia?
PAYG stands for pay as you go. Under PAYG withholding, your employer deducts an amount for income tax from each pay and sends it to the Australian Taxation Office (ATO) on your behalf, so the tax on your wages is paid through the year rather than as one bill after you lodge your return.
Why does my PAYG withholding seem higher than my tax bracket?
The tables include the 2% Medicare levy, and they assume you earn the same amount every pay for the whole year. If your income varies, you start part-way through the year, or you have deductions the tables cannot see, more may be withheld than your final tax bill, and the difference comes back as a refund when you lodge.
What happens if I don't give my employer my tax file number?
If you have not quoted a TFN, have not claimed an exemption and have not told your employer you have applied for one, they must withhold 47% from a resident (45% from a foreign resident) from every dollar, ignoring cents. If you have said on your declaration that you have applied for a TFN, you have 28 days to provide it before those rates apply. Any excess is refunded when you lodge your tax return.
Do I claim the tax-free threshold on a second job?
Usually not. You can claim the tax-free threshold from only one payer at a time, normally the one that pays you the most. For other jobs you answer no to the threshold question on the TFN declaration, and those employers withhold using the 'no tax-free threshold' column, which withholds from the first dollar. Claiming the threshold at two jobs at once usually leaves you with a tax bill.
How are bonuses withheld under PAYG?
Bonuses, commissions and back payments are withheld under Schedule 5 (NAT 3348), not the regular tables. Its methods work out the extra withholding by adding a share of the payment to normal pay and measuring the difference, rather than treating the bonus as if it were paid every period. The amount withheld from the additional payment is capped at 47% of that payment.
Is the Medicare levy included in the PAYG withholding tables?
Yes. The standard tables include the 2% Medicare levy, shaded in at low incomes, so employers do not calculate it separately. They do not include the Medicare levy surcharge, which is assessed on your tax return. A payee who expects to pay the surcharge can ask for more to be withheld using a Medicare levy variation declaration.
How does a HECS-HELP debt affect my PAYG withholding?
If you tell your employer on your TFN or withholding declaration that you have a study and training support loan (HELP, VSL, SSL, AASL or FS), they add a loan component from Schedule 8 (NAT 3539) on top of the income tax in each pay. It is a separate calculation from the income tax table, and it counts towards your compulsory repayment for the year.
What withholding rate applies to foreign residents?
Foreign residents for tax purposes have no tax-free threshold and pay no Medicare levy, so their withholding uses a separate scale that starts at 30 cents in the dollar from the first dollar. Working holiday makers on subclass 417 or 462 visas use Schedule 15 instead, which starts at 15%.
Is PAYG withholding the employer's or the employee's responsibility?
The employer's. The employer must register for PAYG withholding, work out and withhold the correct amount, report it and pay it to the ATO by the due date. Penalties apply to the employer for failing to withhold or pay.
Does salary sacrifice reduce PAYG withholding?
Yes. An effective salary sacrifice arrangement reduces the gross pay the table is applied to. For example, sacrificing $10,000 a year into super on a $90,000 salary paid weekly lowers the weekly withholding from $372 to $311 — about $61 a week — before any study loan component. Sacrificed super contributions are generally taxed at 15% in the fund instead.
How often are the PAYG withholding tables updated?
The ATO reissues the tables when tax rates, thresholds or the Medicare levy thresholds change, usually from 1 July. For 2026-27, new tables were published on 17 June 2026 for payments made from 1 July 2026, reflecting the cut in the second tax rate from 16% to 15%. The previous regular tables had applied unchanged from 1 July 2024 to 30 June 2026.
What happens if too much PAYG is withheld from my pay?
It comes back as a refund when you lodge your tax return. The ATO works out your actual tax for the year and subtracts everything withheld; if more was withheld than you owe, you are refunded the difference. Common causes are starting a job part-way through the year, unpaid leave and work-related deductions the tables do not account for.
How this calculator works▼
Every withholding figure on this page is computed from the ATO's Schedule 1 (NAT 1004) coefficient formulas for 2026-27 — the same method that produces the printed weekly, fortnightly and monthly tax tables — and our engine is tested against every row of the ATO's published sample data. Figures assume no tax offset or Medicare levy adjustment claimed on a withholding declaration.
Sources & References
- 1ATO Tax tables— Australian Taxation Office
- 2Weekly tax table (NAT 1005)— Australian Taxation Office
- 3Fortnightly tax table (NAT 1006)— Australian Taxation Office
- 4Monthly tax table (NAT 1007)— Australian Taxation Office
- 5Schedule 1 – Statement of formulas for calculating amounts to be withheld (NAT 1004)— Australian Taxation Office
Last verified: 9 October 2026. Our content is based on the latest information from official Australian government sources.
Anita Bell
AuthorFounder & Senior Bookkeeper
Accountancy degree (2015); certified in Xero, QuickBooks Online, MYOB, Saasu, Zoho and Reckon One
Anita Bell earned her accountancy degree in 2015 and has worked as a senior bookkeeper with Prime Bookkeeping for over 5 years. This built her skills in Australian and New Zealand tax legislation and industry regulations. She is certified in Xero, QuickBooks Online, MYOB, Saasu, Zoho and Reckon One, and works with payroll and rostering software including Gusto, Deputy, Tsheets and KeyPay. She has strong experience in hospitality, building and construction, financial services, real estate, ecommerce, and medical and health services.
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