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NAT 1005
NAT 1005-05.2009
WHO SHOULD USE THIS TABLE? NO TFN PROVIDED
Use this table if you make any of the following payments on You must withhold 46.5% of the payment (ignoring any cents)
a weekly basis: if you make a payment to a payee and the payee has not:
n salary, wages, allowances and leave loading to employees n quoted their TFN
n director’s fees n claimed an exemption from quoting, or
n salary and allowances to office holders (including Members n advised that they have applied for a TFN or have made an
of Parliament, statutory office holders, defence force enquiry with the Tax Office.
members and police officers)
If a payee states at question 1 of the Tax file number declaration
n payments to labour hire workers
that they have lodged a Tax file number application or enquiry
n payments to religious practitioners with the Tax Office, the payee has 28 days to give you their TFN.
n Commonwealth education or training payments
If the payee has not given you their TFN within 28 days, you
n compensation, sickness or accident payments that are
must withhold 46.5% from the total amount of all payments
calculated at a periodical rate and made because a person
made to the payee (ignoring any cents) unless the Tax Office
is unable to work (unless the payment is made under an
tells you not to.
insurance policy to the policy owner).
Also use this table for payments to foreign residents. Do not allow for any tax offsets or Medicare levy
See page 3 for more information. adjustment. Do not add amounts for Higher Education
Loan Program (HELP) or Student Financial Supplement
Some payees (shearers, fruit and vegetable harvesters, Scheme (SFSS).
performing artists and those engaged on a daily or casual
basis) may be subject to different withholding arrangements. WITHHOLDING DECLARATIONS
There are also special arrangements for withholding from A payee may use a Withholding declaration to advise their
payments made under voluntary agreements. entitlement to a tax offset, which they choose to claim through
reduced withholding. See page 3 for more information.
For more information on other tax tables, see Payees can also use Withholding declarations to advise you of
PAYG withholding essentials at www.ato.gov.au
changes to their situation since providing a valid Tax file number
declaration, which may affect the amount to be withheld from
USING FORMULAS their payments.
Withholding amounts shown in this table can be expressed in
Changes which may affect the amount to be withheld include:
a mathematical form.
n becoming or ceasing to be an Australian resident for
If you have developed your own payroll software package, you tax purposes
will need to use the PAYG withholding – Statement of formulas n claiming or discontinuing a claim for the tax-free threshold
for calculating amounts to be withheld (NAT 1004). A copy of n advising a HELP or SFSS debt, or changes to them
this schedule is available from www.ato.gov.au
n entitlement to a senior Australians tax offset, and
n upward variation to increase the rate or amount to
WHEN THERE ARE 53 PAY PERIODS be withheld.
IN A FINANCIAL YEAR
In some years you may pay your payees 53 times instead of A Withholding declaration takes effect from the first payment
the usual 52. As this table is based on 52 pays, the extra pay you make after the payee has provided the declaration. A later
may result in insufficient amounts being withheld. Tell your declaration provided by a payee overrides an earlier declaration.
payees when this occurs so those who are concerned about A valid Tax file number declaration (or Employment
a shortfall can ask you to withhold the additional amounts declaration) must be in place before a payee can
shown in the table below: authorise you to vary their withholding by providing
Weekly earnings Additional withholding a Withholding declaration.
$ $
650 to 1,549 2
MEDICARE LEVY ADJUSTMENT
To claim the Medicare levy adjustment available to some low
1,550 to 3,449 4 income earners with dependants, a payee must lodge a
3,450 & over 9 Medicare levy variation declaration (NAT 0929) along with
their Tax file number declaration.
Some payees may be liable for an increased rate of Medicare
TAX FILE NUMBER (TFN) DECLARATIONS levy or the Medicare levy surcharge as a result of new income
The answers payees provide on a Tax file number declaration
tests. These payees can lodge a Medicare levy variation
(NAT 3092) primarily determine the amount to be withheld from
declaration, requiring you to increase the amount to be
payments. A Tax file number declaration applies to payments
withheld from payments you make to them.
made after the declaration is provided to you. A later declaration
provided by a payee overrides an earlier declaration.
For instructions on how to work out the Medicare levy
If a payee does not give you a valid Tax file number declaration adjustment, use the PAYG withholding – Medicare levy
within 14 days of starting a payer/payee relationship, you must adjustment weekly tax table (NAT 1010).
fill in a Tax file number declaration with all available details of
the payee and send it to the Tax Office. ALLOWANCES
If you have Employment declarations that were valid at Generally, allowances are added to normal earnings and the
30 June 2000, they will continue to be valid under PAYG. amount to be withheld is calculated on the total amount of
earnings and allowances.
A payee with a HELP or SFSS debt will notify you of this on n parent, spouse’s parent or invalid relative
their Tax file number declaration or Withholding declaration. n housekeeper, and
n child-housekeeper.
Use PAYG withholding – HELP weekly tax table (NAT 2173)
to calculate additional withholding amounts for HELP debts. Use the ‘Ready reckoner for tax offsets’ on page 4 to convert
the payee’s annual tax offset entitlement into a weekly value.
se PAYG withholding – SFSS weekly tax table (NAT 3306)
U
Deduct this amount from the amount shown in column 2 or 3
to calculate additional withholding amounts for SFSS debts.
of the table beginning on page 5.
Do not add amounts for HELP or SFSS when no TFN has Do not allow for any tax offsets if using column 4 or foreign
been provided. resident rates, or when no TFN has been provided.
Payees who continue working for you A payee has weekly earnings of $563 and, if using column 2,
For withholding purposes you must include holiday pay the amount to be withheld is $64.
(including any leave loading) and long service leave payments The payee claims a tax offset entitlement of $1,000 on their
as part of normal earnings, except when they are paid on Withholding declaration.
termination of employment. Payment for leave loading is subject
Use the ‘Ready reckoner for tax offsets’ on page 4 to find
to withholding if it exceeds the current threshold of $320.
the weekly value of $19.
Only that part of the payment which exceeds this threshold
should be subject to withholding, unless your payee asks you The total amount to be withheld is worked out as follows:
to withhold from the full amount. Amount to be withheld on $563 $64.00
R
efer to PAYG withholding – calculation sheet – holiday and Deduct weekly value $19.00
long service leave payments for continuing employment
Total amount to be withheld $45.00
(Index No. 6209).
If the exact tax offset amount claimed is not shown in the ready reckoner, add the values for an appropriate combination
Example: T
ax offsets of $425 claimed. Add values of $400, $20 and $5 = $8.00 + $0.00 + $0.00 = $8.00.
Therefore, reduce the amount to be withheld by $8.00.
Where the tax-free threshold is claimed with leave loading and the payee earns:
n more than $2,500 but less than $3,455, withhold $750 plus 39.50 cents for each $1 of earnings in excess of $2,500
n more than $3,454, withhold $1,127 plus 46.50 cents for each $1 of earnings in excess of $3,454.
Where the tax-free threshold is claimed with no leave loading and the payee earns:
n more than $2,500 but less than $3,461, withhold $747 plus 39.50 cents for each $1 of earnings in excess of $2,500
n more than $3,460, withhold $1,127 plus 46.50 cents for each $1 of earnings in excess of $3,460.
Where the tax-free threshold is not claimed and the payee earns:
n more than $2,500 but less than $3,144, withhold $855, plus 39.50 cents for each $1 of earnings in excess of $2,500
n more than $3,143, withhold $1,109 plus 46.50 cents for each $1 of earnings in excess of $3,143.
For all withholding amounts calculated, round the result to the nearest dollar.