Payjoey.

PAYG withholding · from 1 July 2026

What your employer takes each pay

Worked out from the ATO’s own Schedule 1 formulas, and published as text rather than a PDF, so you can read it on a phone and copy a figure out of it.

FY 2026-27 rates · verified

Schedule verified against the official sources — how we check.

Scale 2 only. These figures are for someone who gave their employer a tax file number and claimed the tax-free threshold, with no offsets claimed and no Medicare levy variation. That is the ordinary case for a main job and the wrong one for most second jobs. The schedule defines six scales.

Weekly

Nothing is withheld until weekly earnings reach $400, which is the point where the tax-free threshold stops covering the whole pay.

PAYG withholding from weekly earnings under ATO Schedule 1 scale 2, 2026-27
Weekly earningsWithheldLeft overSame pay, a year
$300$0$300$15,600
$350$0$350$18,200
$400$6$394$20,800
$450$13$437$23,400
$500$21$479$26,000
$550$30$520$28,600
$600$42$558$31,200
$650$55$595$33,800
$700$65$635$36,400
$750$74$676$39,000
$800$83$717$41,600
$850$91$759$44,200
$900$106$794$46,800
$950$122$828$49,400
$1,000$138$862$52,000
$1,100$170$930$57,200
$1,200$202$998$62,400
$1,300$235$1,065$67,600
$1,400$267$1,133$72,800
$1,500$299$1,201$78,000
$1,600$331$1,269$83,200
$1,700$363$1,337$88,400
$1,800$395$1,405$93,600
$1,900$427$1,473$98,800
$2,000$459$1,541$104,000
$2,200$523$1,677$114,400
$2,400$587$1,813$124,800
$2,600$651$1,949$135,200
$2,800$729$2,071$145,600
$3,000$807$2,193$156,000
$3,200$885$2,315$166,400
$3,400$963$2,437$176,800
$3,600$1,041$2,559$187,200
$3,800$1,131$2,669$197,600
$4,000$1,225$2,775$208,000

Fortnightly

A fortnightly figure is not simply twice a weekly one in the general case. The schedule halves the fortnightly pay, discards the cents, works out the weekly amount, rounds it, and only then doubles it — so the rounding happens once, in the middle, not at the end.

PAYG withholding from fortnightly earnings under ATO Schedule 1 scale 2, 2026-27
Fortnightly earningsWithheldLeft over
$600$0$600
$700$0$700
$800$12$788
$900$26$874
$1,000$42$958
$1,100$60$1,040
$1,200$84$1,116
$1,300$110$1,190
$1,400$130$1,270
$1,500$148$1,352
$1,600$166$1,434
$1,700$182$1,518
$1,800$212$1,588
$1,900$244$1,656
$2,000$276$1,724
$2,200$340$1,860
$2,400$404$1,996
$2,600$470$2,130
$2,800$534$2,266
$3,000$598$2,402
$3,200$662$2,538
$3,400$726$2,674
$3,600$790$2,810
$3,800$854$2,946
$4,000$918$3,082
$4,400$1,046$3,354
$4,800$1,174$3,626
$5,200$1,302$3,898
$5,600$1,458$4,142
$6,000$1,614$4,386
$6,400$1,770$4,630
$6,800$1,926$4,874
$7,200$2,082$5,118
$7,600$2,262$5,338
$8,000$2,450$5,550

This is not what you owe

Withholding is an estimate made one pay at a time, on the assumption that every pay in the year looks like this one. Your actual liability is worked out once, on the whole year, when your return is assessed. The two are close for steady income above $66,667 and drift apart below it, because the $700 low income tax offset is applied at assessment rather than through your pay.

The rates underneath all of this are the income tax brackets, which changed on 1 July 2026 and are what these coefficients were rebuilt around. The pay calculator works out the annual liability, and the section on it comparing the two shows the size of the gap at each salary. If you are looking for the study loan component instead, that is withheld separately and the STSL line explains why it may not appear on your payslip at all.

How these figures are produced

Every number above is computed from the coefficients in NAT 1004, the Commissioner’s statement of formulas, using the schedule’s own equation: the withholding is a × x − b, where x is the whole dollars of weekly earnings plus 99 cents, and the result is rounded straight to the nearest dollar with no preliminary rounding to cents.

The transcription is checked against both worked examples the ATO publishes, to four decimal places, by a test that fails the build if a single coefficient drifts. Nothing on this page is typed in by hand.

Source: Schedule 1 — Statement of formulas for calculating amounts to be withheld (NAT 1004, QC107116), published 2026-06-17, applying to payments made from 1 July 2026. Made by the Commissioner of Taxation under sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953.

Frequently asked questions

Why does my pay not match this table exactly?
Most likely because your earnings fall between two rows — the table steps in $50 and $100 increments while the formula behind it moves with every dollar. Beyond that, the table assumes you gave your employer a tax file number, claimed the tax-free threshold, and claimed no offsets or Medicare levy variation. Change any one of those and a different scale applies, with different coefficients. Allowances, overtime and bonuses in the pay also shift the figure, because withholding is worked out on what you were actually paid that period.
Is this the same as the tax I owe?
No, and the difference is not small at lower incomes. Withholding is an estimate made one pay at a time, on the assumption that every pay looks like this one. Your real liability is worked out once, on your whole year, when your return is assessed. The low income tax offset in particular is applied at assessment rather than spread through your pay, so an employer following this table takes more than the year’s bill from anyone under $66,667 and the difference comes back as a refund.
Why is there no study loan column?
Because a study loan is withheld under a different instrument. Schedule 1, which produces the figures on this page, covers income tax and the Medicare levy. Study and training support loans have their own statement of formulas — Schedule 8 — and the amount is added on top of what you see here. That is also why the STSL line on a payslip, where it appears at all, is separate from the main withholding figure.
What is scale 2?
It is the withholding scale for someone who has given their employer a tax file number and claimed the tax-free threshold — the ordinary case for a main job. The schedule defines six scales in total, including one for people who did not claim the threshold, one for foreign residents, one for anyone who did not provide a TFN, and two for Medicare levy exemptions. This page publishes scale 2 only, and a second job is commonly not on it.
Why do the ATO’s tables and this page differ by a dollar sometimes?
The ATO says so itself: the results from the coefficients "may differ slightly from the sums of the amounts shown in the PAYG tax tables", because of rounding in the components, and that withholding calculated by either method is accepted. This page uses the formulas rather than the tabulated version, which is the method payroll software is written against.

What this does not cover

  • The other five scales — no tax-free threshold, foreign residents, no TFN provided, and the two Medicare levy exemptions.
  • Monthly and quarterly pay, which the schedule handles with their own conversion rules.
  • Medicare levy adjustments for a spouse or dependants, which reduce the figure.
  • Tax offsets claimed on a withholding declaration, which are subtracted afterwards.
  • Study and training support loans, which are Schedule 8 and are added on top.
  • The extra amounts for a year with 53 weekly or 27 fortnightly pays.

Each of those changes the answer for the people it applies to. How we check sets out how every figure on the site is verified, and what is deliberately left out.