weekly tax table with no and half medicare levy schedule 5 weekly tax table with no and half...

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NAT 1008-05.2012 Weekly tax table with no and half Medicare levy Incorporating Medicare levy adjustment to half levy Schedule 5 Pay as you go (PAYG) withholding NAT 1008 FOR PAYMENTS MADE ON OR AFTER 1 JULY 2012 From 1 July 2012, the temporary flood and cyclone reconstruction levy (flood levy) will no longer apply. WHO SHOULD USE THIS TABLE? Use this table if you make payments to a prescribed person entitled to a full or half levy exemption from the Medicare levy. These include members of the defence force and certain recipients of repatriation and social security pensions and benefits. You should use this table if you make any of the following payments to these payees on a weekly basis: n salary, wages, allowances and leave loading paid to employees n paid parental leave to an eligible worker n director’s fees n salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) n payments to labour hire workers n payments to religious practitioners n government education or training payments n 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). If you make payments to these payees on a fortnightly, monthly or quarterly basis, you will need to convert their payments into weekly earnings. For more information, see ‘Working out the fortnightly, monthly or quarterly withholding amounts’ on page 4. For this table to apply, your payee must have completed both of the following: n a valid Tax file number declaration (NAT 3092) claiming the tax-free threshold n a Medicare levy variation declaration (NAT 0929) claiming a full or half levy exemption from their Medicare levy. 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. For a full list of tax tables, visit our website at www.ato.gov.au/taxtables Alternatively, we have a calculator to help work out the correct amount of tax to withhold from payments to most payees. To access the calculator, visit our website at www.ato.gov.au/taxwithheldcalculator 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. It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12‑55), and 12‑D of schedule 1.

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NAT 1008-05.2012

Weekly tax table with no and half Medicare levyIncorporating Medicare levy adjustment to half levy

Schedule 5 Pay as you go (PAYG) withholding NAT 1008

FOR PAYMENTS MADE ON OR AFTER 1 JULY 2012

From 1 July 2012, the temporary flood and cyclone reconstruction levy (flood levy) will no longer apply.

WHO SHOULD USE THIS TABLE?Use this table if you make payments to a prescribed person entitled to a full or half levy exemption from the Medicare levy. These include members of the defence force and certain recipients of repatriation and social security pensions and benefits.

You should use this table if you make any of the following payments to these payees on a weekly basis: n salary, wages, allowances and leave loading paid to employees n paid parental leave to an eligible worker n director’s fees n salary and allowances paid to office holders (including

members of parliament, statutory office holders, defence force members and police officers)

n payments to labour hire workers n payments to religious practitioners n government education or training payments n 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).

If you make payments to these payees on a fortnightly, monthly or quarterly basis, you will need to convert their payments into weekly earnings. For more information, see ‘Working out the fortnightly, monthly or quarterly withholding amounts’ on page 4.

For this table to apply, your payee must have completed both of the following:n a valid Tax file number declaration (NAT 3092) claiming the

tax-free thresholdn a Medicare levy variation declaration (NAT 0929) claiming a

full or half levy exemption from their Medicare levy.

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.

For a full list of tax tables, visit our website at www.ato.gov.au/taxtables

Alternatively, we have a calculator to help work out the correct amount of tax to withhold from payments to most payees. To access the calculator, visit our website at www.ato.gov.au/taxwithheldcalculator

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. It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12‑55), and 12‑D of schedule 1.

2 SchEDULE 5 Weekly TAx TAble WiTh No AND hAlf MeDiCAre levy

Why are withholding rates changing?The government has changed personal income tax rates so most individuals will have less tax withheld from their pay.

For more information, refer to Household assistance package – tax reforms (NAT 74144).

Can you use a formula?The withholding amounts shown in this table can be expressed in a mathematical form.

If you have developed your own payroll software package, you will need to refer to Statement of formulas for calculating amounts to be withheld (NAT 1004) available on our website at www.ato.gov.au/taxtables

TAX FILE NUMBER (TFN) DECLARATIONSThe answers your payees provide on their Tax file number declaration (NAT 3092) determines the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one.

If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us.

What if a TFN has not been provided?You must withhold 46.5% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents) if one of the following applies:n they have not quoted their TFNn they have not claimed an exemption from quoting their TFNn they have not advised you that they have applied for a TFN or

have made an enquiry with us.

If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you their TFN.

If the payee has not given you their TFN within 28 days, you must withhold 46.5% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents) unless we tell you not to.

Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for:n higher education loan Program (helP) debtsn financial Supplement (fS) debts.

What if your payee is under 18?There is no requirement for payees who are under 18 years of age to provide you with their TFN, provided that the payment you make to them does not exceed:n $350 per week (if you pay weekly)n $700 per fortnight (if you pay fortnightly)n $1,517 per month (if you pay monthly).

How do changes to the tax-free threshold affect your payees?From 1 July 2012:n payees who claim the tax-free threshold will have less tax

withheld from their payn payees who do not claim the tax-free threshold will have

more tax withheld from their pay.

A payee can claim the tax-free threshold from only one payer at a time, generally from the payee’s main source of income.

If your payee believes that for their circumstances the amount you withhold will be too much, they may apply to us for a variation to reduce the amount of withholding.

For more information, refer to PAYG withholding – varying your PAYG withholding (NAT 70791) available on our website at www.ato.gov.au

WITHHOLDING DECLARATIONSA payee may use a Withholding declaration (NAT 3093) to advise you of a tax offset they choose to claim through reduced withholding from you. For more information, see page 4.

Payees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments.

Changes that may affect the amount you need to withhold include:n becoming or ceasing to be an Australian resident for

tax purposesn claiming or discontinuing a claim for the tax-free thresholdn advising of a HELP or FS debt, or changes to themn entitlement to a seniors and pensioners tax offsetn upward variation to increase the rate or amount to be withheld.

When your payee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from a payee, it will override the previous one.

A valid Tax file number declaration must be in place before your payee can provide you with a Withholding declaration.

SchEDULE 5 Weekly TAx TAble WiTh No AND hAlf MeDiCAre levy 3

What if your payee has a HELP or FS debt?If your payee has an accumulated HELP or FS debt, you may need to withhold additional amounts from their payments. your payee will need to notify you of this on their Tax file number declaration or Withholding declaration.

To calculate additional withholding amounts for: n HELP debts, refer to Higher Education Loan Program

weekly tax table – including statement of formulas for calculating weekly and monthly withholding (NAT 2173)

n FS debts, refer to Student Financial Supplement Scheme weekly tax table – including statement of formulas for calculating weekly and monthly withholding (NAT 3306).

If your payee has not given you their TFN, do not withhold an amount for HELP or FS debts.

ALLOWANCESGenerally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances.

For more information, refer to Withholding from allowances (NAT 5448).

LEAVE LOADING CHANGESThere is no longer a separate withholding scale for payees who are entitled to leave loading and they will no longer have higher withholding from every pay. These payees will now be taxed more accurately when the leave loading is paid.

Previously, the leave loading scale provided for extra withholding throughout the year to allow $320 of leave loading to be tax-free when paid.

If you pay leave loading as a lump sum, you now need to use Tax table for back payments, commissions, bonuses and similar payments (NAT 3348) to calculate withholding.

If you pay leave loading on a pro-rata basis, then add the leave loading payment to earnings for the period to calculate withholding. That is, instead of the one lump sum payment, you make multiple payments during the year when leave is being taken.

HOLIDAY PAY, LONG SERVICE LEAVE AND EMPLOYMENT TERMINATION PAYMENTS

Payees who continue working for youyou must include holiday pay and long service leave payments as part of normal earnings, except when they are paid on termination of employment.

For more information, refer to PAYG withholding – calculation sheet – holiday and long service leave payments for continuing employment (NAT 7138).

Payees who stop working for youThis tax table does not cover any lump sum payments made to a payee who stops working for you.

If a payee has unused annual leave, leave loading or long service leave, refer to Tax table for unused leave payments on termination of employment (NAT 3351).

Any other lump sum payments may be employment termination payments, refer to Tax table for employment termination payments (NAT 70980).

Do not withhold any amount for helP or fS debts from lump sum termination payments.

CLAIMING TAX OFFSETSIf your payee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration.

If your payee has claimed their entitlement to a tax offset, you will need to reduce the withholding amount by:n weekly – 1.9% of the total amount claimed at the tax offsets

question on the Withholding declaration, rounded to the nearest dollar

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

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

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

MEDICARE LEVY ADJUSTMENTTo claim the Medicare levy adjustment available to some low income earners with dependants, your payee must lodge a Medicare levy variation declaration (NAT 0929) with their Tax file number declaration.

If a payee has claimed a half levy exemption from the Medicare levy and has also answered yes to questions 10 and 12 on the Medicare levy variation declaration, they may be entitled to a Medicare levy adjustment if their weekly earnings are $629 or more. For instructions on working out the Medicare levy adjustment to half levy, see page 11 of this tax table.

Who is eligible for a full exemption?To obtain a full exemption from the Medicare levy, your payee must have completed section A of the Medicare levy variation declaration and answered yes to the following:n question 5 ‘Do you qualify for a Medicare levy exemption?’n question 6 ‘Do you want to claim a full exemption from the

Medicare levy?’.

Who is eligible for a half levy exemption?To obtain a half levy exemption from the Medicare levy, your payee must have completed section A of the Medicare levy variation declaration and answered yes to the following:n question 5 ‘Do you qualify for a Medicare levy exemption?’ n question 7 ‘Do you want to claim a half levy exemption from

the Medicare levy?’.

4 SchEDULE 5 Weekly TAx TAble WiTh No AND hAlf MeDiCAre levy

HOW TO WORK OUT THE WITHHOLDING AMOUNTTo work out the amount you need to withhold, you must:1 Add any allowances and irregular payments that are to be

included in this week’s pay to the normal weekly earnings, ignoring any cents.

2 Use the ‘Weekly tax table with no and half Medicare levy’ to find your payee’s total weekly earnings in column 1.

3 Use the appropriate column to find the amount to be withheld. If your payee is:– claiming full Medicare levy exemption, use column 2– claiming half Medicare levy exemption, use column 3.

4 Adjust the withholding amount found in step 3 if the following applies to your payee:– they have an end-of-year entitlement to a tax offset

(see ‘Claiming tax offsets’ on page 3)– they are entitled to an adjustment for the Medicare levy –

half levy (see ‘Medicare levy adjustment to half levy – table’ on page 13)

– they have advised you of a HELP or FS debt (see Higher Education Loan Program weekly tax table – including statement of formulas for calculating weekly and monthly withholding [NAT 2173] or Student Financial Supplement Scheme weekly tax table – including statement of formulas for calculating weekly and monthly withholding [NAT 3306]).

EXAMPLES

Full exemption from the Medicare levyA payee has weekly earnings of $518.40. Ignoring cents, find $518 in column 1 and refer to the corresponding amount to be withheld of $31.00 from column 2.

The payee has claimed a tax offset of $500 on the Withholding declaration. To work out their weekly equivalent to their entitlement, take 1.9% of $500 which is $10 (rounded to the nearest dollar).

Subtract this amount from $31.00 and the result of $21.00 needs to be withheld.

half Medicare levy exemptionA payee has weekly earnings of $480.90. Ignoring cents, find $480 in column 1 and refer to the corresponding amount to be withheld of $24.00 from column 3.

The payee has claimed a tax offset of $1,000 on the Withholding declaration. To work out their weekly entitlement, take 1.9% of $1,000 which is $19.

Subtract this amount from $24 and the result of $5 needs to be withheld.

Working out the fortnightly, monthly or quarterly withholding amountsFirst calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay:n 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

n monthly – obtain the sum of the monthly earnings and the amount of any allowance 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

n 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:n 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. for more information, see ‘Claiming tax offsets’ on page 3.

n 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

n 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.

PAYG WITHHOLDING PUBLICATIONSYou can access all PAYG withholding tax tables and other PAyG withholding publications quickly and easily from our website at www.ato.gov.au/paygw

Copies of weekly and fortnightly tax tables are available from most newsagents. Newsagents also hold copies of the following:n Tax file number declaration (NAT 3092)n Withholding declaration (NAT 3093).

SchEDULE 5 Weekly TAx TAble WiTh No AND hAlf MeDiCAre levy 5

WEEKLY TAX TABLE WITH NO AND HALF MEDICARE LEVYAmount to be withheld

Weekly earnings

No Medicare

Half Medicare

1 2 3$ $ $

354 — —355 — —356 — —357 1.00 1.00358 1.00 1.00359 1.00 1.00360 1.00 1.00361 1.00 1.00362 2.00 2.00363 2.00 2.00364 2.00 2.00365 2.00 2.00366 2.00 2.00367 2.00 2.00368 3.00 3.00369 3.00 3.00370 3.00 3.00371 3.00 3.00372 3.00 3.00373 4.00 4.00374 4.00 4.00375 4.00 4.00376 4.00 4.00377 4.00 4.00378 5.00 5.00379 5.00 5.00380 5.00 5.00381 5.00 5.00382 5.00 5.00383 5.00 5.00384 6.00 6.00385 6.00 6.00386 6.00 6.00387 6.00 6.00388 6.00 6.00389 7.00 7.00390 7.00 7.00391 7.00 7.00392 7.00 7.00393 7.00 7.00394 8.00 8.00395 8.00 8.00396 8.00 8.00397 8.00 8.00398 8.00 8.00399 9.00 9.00400 9.00 9.00401 9.00 9.00402 9.00 9.00403 9.00 9.00404 9.00 9.00405 10.00 10.00406 10.00 10.00407 10.00 10.00408 10.00 10.00409 10.00 10.00410 11.00 11.00411 11.00 11.00412 11.00 11.00413 11.00 11.00414 11.00 11.00415 12.00 12.00416 12.00 12.00417 12.00 12.00418 12.00 12.00419 12.00 12.00420 13.00 13.00421 13.00 13.00422 13.00 13.00423 13.00 13.00424 13.00 13.00425 13.00 13.00426 14.00 14.00427 14.00 14.00428 14.00 14.00429 14.00 14.00430 14.00 14.00431 15.00 15.00432 15.00 15.00433 15.00 15.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

434 15.00 15.00435 15.00 15.00436 16.00 16.00437 16.00 16.00438 16.00 16.00439 16.00 16.00440 16.00 16.00441 17.00 17.00442 17.00 17.00443 17.00 17.00444 17.00 17.00445 17.00 17.00446 17.00 17.00447 18.00 18.00448 18.00 18.00449 18.00 18.00450 18.00 18.00451 18.00 18.00452 19.00 19.00453 19.00 19.00454 19.00 19.00455 19.00 19.00456 19.00 19.00457 20.00 20.00458 20.00 20.00459 20.00 20.00460 20.00 20.00461 20.00 20.00462 21.00 21.00463 21.00 21.00464 21.00 21.00465 21.00 21.00466 21.00 21.00467 21.00 21.00468 22.00 22.00469 22.00 22.00470 22.00 22.00471 22.00 22.00472 22.00 22.00473 23.00 23.00474 23.00 23.00475 23.00 23.00476 23.00 23.00477 23.00 23.00478 24.00 24.00479 24.00 24.00480 24.00 24.00481 24.00 24.00482 24.00 24.00483 24.00 24.00484 25.00 25.00485 25.00 25.00486 25.00 25.00487 25.00 25.00488 25.00 25.00489 26.00 26.00490 26.00 26.00491 26.00 26.00492 26.00 26.00493 26.00 26.00494 27.00 27.00495 27.00 27.00496 27.00 27.00497 27.00 27.00498 27.00 27.00499 28.00 28.00500 28.00 28.00501 28.00 28.00502 28.00 28.00503 28.00 28.00504 28.00 28.00505 29.00 29.00506 29.00 29.00507 29.00 29.00508 29.00 29.00509 29.00 29.00510 30.00 30.00511 30.00 30.00512 30.00 30.00513 30.00 30.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

514 30.00 30.00515 31.00 31.00516 31.00 31.00517 31.00 31.00518 31.00 31.00519 31.00 31.00520 32.00 32.00521 32.00 32.00522 32.00 32.00523 32.00 32.00524 32.00 32.00525 32.00 32.00526 33.00 33.00527 33.00 33.00528 33.00 33.00529 33.00 33.00530 33.00 33.00531 34.00 34.00532 34.00 34.00533 34.00 34.00534 34.00 34.00535 34.00 34.00536 35.00 35.00537 35.00 35.00538 35.00 35.00539 35.00 35.00540 35.00 35.00541 36.00 36.00542 36.00 36.00543 36.00 36.00544 36.00 36.00545 36.00 36.00546 36.00 36.00547 37.00 37.00548 37.00 37.00549 37.00 37.00550 37.00 37.00551 37.00 37.00552 38.00 38.00553 38.00 38.00554 38.00 38.00555 38.00 38.00556 38.00 38.00557 39.00 39.00558 39.00 39.00559 39.00 39.00560 39.00 39.00561 39.00 39.00562 40.00 40.00563 40.00 40.00564 40.00 40.00565 40.00 40.00566 40.00 40.00567 40.00 40.00568 41.00 41.00569 41.00 41.00570 41.00 41.00571 41.00 41.00572 41.00 41.00573 42.00 42.00574 42.00 42.00575 42.00 42.00576 42.00 42.00577 42.00 42.00578 43.00 43.00579 43.00 43.00580 43.00 43.00581 43.00 43.00582 43.00 43.00583 43.00 43.00584 44.00 44.00585 44.00 44.00586 44.00 44.00587 44.00 44.00588 44.00 44.00589 45.00 45.00590 45.00 45.00591 45.00 45.00592 45.00 45.00593 45.00 45.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

594 46.00 46.00595 46.00 46.00596 46.00 46.00597 46.00 46.00598 46.00 46.00599 47.00 47.00600 47.00 47.00601 47.00 47.00602 47.00 47.00603 47.00 47.00604 47.00 47.00605 48.00 48.00606 48.00 48.00607 48.00 48.00608 48.00 48.00609 48.00 48.00610 49.00 49.00611 49.00 49.00612 49.00 49.00613 49.00 49.00614 49.00 49.00615 50.00 50.00616 50.00 50.00617 50.00 50.00618 50.00 50.00619 50.00 50.00620 51.00 51.00621 51.00 51.00622 51.00 51.00623 51.00 51.00624 51.00 51.00625 51.00 51.00626 52.00 52.00627 52.00 52.00628 52.00 52.00629 52.00 52.00630 52.00 52.00631 53.00 53.00632 53.00 53.00633 53.00 53.00634 53.00 53.00635 53.00 54.00636 54.00 54.00637 54.00 54.00638 54.00 54.00639 54.00 55.00640 54.00 55.00641 55.00 55.00642 55.00 55.00643 55.00 56.00644 55.00 56.00645 55.00 56.00646 55.00 56.00647 56.00 57.00648 56.00 57.00649 56.00 57.00650 56.00 57.00651 56.00 58.00652 57.00 58.00653 57.00 58.00654 57.00 58.00655 57.00 58.00656 57.00 59.00657 58.00 59.00658 58.00 59.00659 58.00 59.00660 58.00 60.00661 58.00 60.00662 59.00 60.00663 59.00 60.00664 59.00 61.00665 59.00 61.00666 59.00 61.00667 59.00 61.00668 60.00 62.00669 60.00 62.00670 60.00 62.00671 60.00 62.00672 60.00 63.00673 61.00 63.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

674 61.00 63.00675 61.00 63.00676 61.00 64.00677 61.00 64.00678 62.00 64.00679 62.00 64.00680 62.00 64.00681 62.00 65.00682 62.00 65.00683 62.00 65.00684 63.00 65.00685 63.00 66.00686 63.00 66.00687 63.00 66.00688 63.00 66.00689 64.00 67.00690 64.00 67.00691 64.00 67.00692 64.00 67.00693 64.00 68.00694 65.00 68.00695 65.00 68.00696 65.00 68.00697 65.00 69.00698 65.00 69.00699 66.00 69.00700 66.00 69.00701 66.00 70.00702 66.00 70.00703 66.00 70.00704 66.00 70.00705 67.00 70.00706 67.00 71.00707 67.00 71.00708 67.00 71.00709 67.00 71.00710 68.00 72.00711 68.00 72.00712 68.00 72.00713 69.00 73.00714 69.00 73.00715 69.00 74.00716 70.00 74.00717 70.00 74.00718 70.00 75.00719 70.00 75.00720 71.00 75.00721 71.00 76.00722 71.00 76.00723 72.00 77.00724 72.00 77.00725 72.00 77.00726 73.00 78.00727 73.00 78.00728 73.00 78.00729 74.00 79.00730 74.00 79.00731 74.00 80.00732 75.00 80.00733 75.00 80.00734 75.00 81.00735 76.00 81.00736 76.00 81.00737 76.00 82.00738 77.00 82.00739 77.00 83.00740 77.00 83.00741 78.00 83.00742 78.00 84.00743 78.00 84.00744 79.00 84.00745 79.00 85.00746 79.00 85.00747 80.00 85.00748 80.00 86.00749 80.00 86.00750 81.00 86.00751 81.00 87.00752 81.00 87.00753 82.00 87.00

6 SchEDULE 5 Weekly TAx TAble WiTh No AND hAlf MeDiCAre levy

WEEKLY TAX TABLE WITH NO AND HALF MEDICARE LEVYAmount to be withheld

Weekly earnings

No Medicare

Half Medicare

1 2 3$ $ $

754 82.00 88.00755 82.00 88.00756 83.00 88.00757 83.00 89.00758 83.00 89.00759 84.00 89.00760 84.00 90.00761 84.00 90.00762 85.00 90.00763 85.00 91.00764 85.00 91.00765 86.00 91.00766 86.00 92.00767 86.00 92.00768 87.00 92.00769 87.00 93.00770 87.00 93.00771 88.00 93.00772 88.00 94.00773 88.00 94.00774 89.00 94.00775 89.00 95.00776 89.00 95.00777 90.00 95.00778 90.00 96.00779 90.00 96.00780 90.00 96.00781 91.00 97.00782 91.00 97.00783 91.00 97.00784 92.00 98.00785 92.00 98.00786 92.00 98.00787 93.00 99.00788 93.00 99.00789 93.00 99.00790 94.00 100.00791 94.00 100.00792 94.00 100.00793 95.00 101.00794 95.00 101.00795 95.00 101.00796 96.00 102.00797 96.00 102.00798 96.00 102.00799 97.00 103.00800 97.00 103.00801 97.00 103.00802 98.00 104.00803 98.00 104.00804 98.00 104.00805 99.00 105.00806 99.00 105.00807 99.00 105.00808 100.00 106.00809 100.00 106.00810 100.00 106.00811 101.00 107.00812 101.00 107.00813 101.00 107.00814 102.00 108.00815 102.00 108.00816 102.00 108.00817 103.00 109.00818 103.00 109.00819 103.00 109.00820 104.00 110.00821 104.00 110.00822 104.00 110.00823 105.00 111.00824 105.00 111.00825 105.00 111.00826 106.00 112.00827 106.00 112.00828 106.00 112.00829 107.00 113.00830 107.00 113.00831 107.00 113.00832 108.00 114.00833 108.00 114.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

834 108.00 114.00835 109.00 115.00836 109.00 115.00837 109.00 115.00838 109.00 116.00839 110.00 116.00840 110.00 116.00841 110.00 117.00842 111.00 117.00843 111.00 117.00844 111.00 118.00845 112.00 118.00846 112.00 118.00847 112.00 119.00848 113.00 119.00849 113.00 119.00850 113.00 120.00851 114.00 120.00852 114.00 120.00853 114.00 121.00854 115.00 121.00855 115.00 121.00856 115.00 122.00857 116.00 122.00858 116.00 122.00859 116.00 123.00860 117.00 123.00861 117.00 123.00862 117.00 124.00863 118.00 124.00864 118.00 125.00865 118.00 125.00866 119.00 125.00867 119.00 126.00868 119.00 126.00869 120.00 126.00870 120.00 127.00871 120.00 127.00872 121.00 127.00873 121.00 128.00874 121.00 128.00875 122.00 128.00876 122.00 129.00877 122.00 129.00878 123.00 129.00879 123.00 130.00880 123.00 130.00881 124.00 130.00882 124.00 131.00883 124.00 131.00884 125.00 131.00885 125.00 132.00886 125.00 132.00887 126.00 132.00888 126.00 133.00889 126.00 133.00890 127.00 133.00891 127.00 134.00892 127.00 134.00893 128.00 134.00894 128.00 135.00895 128.00 135.00896 129.00 135.00897 129.00 136.00898 129.00 136.00899 129.00 136.00900 130.00 137.00901 130.00 137.00902 130.00 137.00903 131.00 138.00904 131.00 138.00905 131.00 138.00906 132.00 139.00907 132.00 139.00908 132.00 139.00909 133.00 140.00910 133.00 140.00911 133.00 140.00912 134.00 141.00913 134.00 141.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

914 134.00 141.00915 135.00 142.00916 135.00 142.00917 135.00 142.00918 136.00 143.00919 136.00 143.00920 136.00 143.00921 137.00 144.00922 137.00 144.00923 137.00 144.00924 138.00 145.00925 138.00 145.00926 138.00 145.00927 139.00 146.00928 139.00 146.00929 139.00 146.00930 140.00 147.00931 140.00 147.00932 140.00 147.00933 141.00 148.00934 141.00 148.00935 141.00 148.00936 142.00 149.00937 142.00 149.00938 142.00 149.00939 143.00 150.00940 143.00 150.00941 143.00 150.00942 144.00 151.00943 144.00 151.00944 144.00 151.00945 145.00 152.00946 145.00 152.00947 145.00 152.00948 146.00 153.00949 146.00 153.00950 146.00 153.00951 147.00 154.00952 147.00 154.00953 147.00 154.00954 148.00 155.00955 148.00 155.00956 148.00 155.00957 148.00 156.00958 149.00 156.00959 149.00 156.00960 149.00 157.00961 150.00 157.00962 150.00 157.00963 150.00 158.00964 151.00 158.00965 151.00 158.00966 151.00 159.00967 152.00 159.00968 152.00 159.00969 152.00 160.00970 153.00 160.00971 153.00 160.00972 153.00 161.00973 154.00 161.00974 154.00 161.00975 154.00 162.00976 155.00 162.00977 155.00 162.00978 155.00 163.00979 156.00 163.00980 156.00 163.00981 156.00 164.00982 157.00 164.00983 157.00 164.00984 157.00 165.00985 158.00 165.00986 158.00 165.00987 158.00 166.00988 159.00 166.00989 159.00 166.00990 159.00 167.00991 160.00 167.00992 160.00 167.00993 160.00 168.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

994 161.00 168.00995 161.00 168.00996 161.00 169.00997 162.00 169.00998 162.00 169.00999 162.00 170.00

1000 163.00 170.001001 163.00 170.001002 163.00 171.001003 164.00 171.001004 164.00 171.001005 164.00 172.001006 165.00 172.001007 165.00 172.001008 165.00 173.001009 166.00 173.001010 166.00 173.001011 166.00 174.001012 167.00 174.001013 167.00 174.001014 167.00 175.001015 167.00 175.001016 168.00 175.001017 168.00 176.001018 168.00 176.001019 169.00 176.001020 169.00 177.001021 169.00 177.001022 170.00 177.001023 170.00 178.001024 170.00 178.001025 171.00 178.001026 171.00 179.001027 171.00 179.001028 172.00 179.001029 172.00 180.001030 172.00 180.001031 173.00 180.001032 173.00 181.001033 173.00 181.001034 174.00 181.001035 174.00 182.001036 174.00 182.001037 175.00 182.001038 175.00 183.001039 175.00 183.001040 176.00 183.001041 176.00 184.001042 176.00 184.001043 177.00 185.001044 177.00 185.001045 177.00 185.001046 178.00 186.001047 178.00 186.001048 178.00 186.001049 179.00 187.001050 179.00 187.001051 179.00 187.001052 180.00 188.001053 180.00 188.001054 180.00 188.001055 181.00 189.001056 181.00 189.001057 181.00 189.001058 182.00 190.001059 182.00 190.001060 182.00 190.001061 183.00 191.001062 183.00 191.001063 183.00 191.001064 184.00 192.001065 184.00 192.001066 184.00 192.001067 185.00 193.001068 185.00 193.001069 185.00 193.001070 186.00 194.001071 186.00 194.001072 186.00 194.001073 187.00 195.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

1074 187.00 195.001075 187.00 195.001076 187.00 196.001077 188.00 196.001078 188.00 196.001079 188.00 197.001080 189.00 197.001081 189.00 197.001082 189.00 198.001083 190.00 198.001084 190.00 198.001085 190.00 199.001086 191.00 199.001087 191.00 199.001088 191.00 200.001089 192.00 200.001090 192.00 200.001091 192.00 201.001092 193.00 201.001093 193.00 201.001094 193.00 202.001095 194.00 202.001096 194.00 202.001097 194.00 203.001098 195.00 203.001099 195.00 203.001100 195.00 204.001101 196.00 204.001102 196.00 204.001103 196.00 205.001104 197.00 205.001105 197.00 205.001106 197.00 206.001107 198.00 206.001108 198.00 206.001109 198.00 207.001110 199.00 207.001111 199.00 207.001112 199.00 208.001113 200.00 208.001114 200.00 208.001115 200.00 209.001116 201.00 209.001117 201.00 209.001118 201.00 210.001119 202.00 210.001120 202.00 210.001121 202.00 211.001122 203.00 211.001123 203.00 211.001124 203.00 212.001125 204.00 212.001126 204.00 212.001127 204.00 213.001128 205.00 213.001129 205.00 213.001130 205.00 214.001131 206.00 214.001132 206.00 214.001133 206.00 215.001134 206.00 215.001135 207.00 215.001136 207.00 216.001137 207.00 216.001138 208.00 216.001139 208.00 217.001140 208.00 217.001141 209.00 217.001142 209.00 218.001143 209.00 218.001144 210.00 218.001145 210.00 219.001146 210.00 219.001147 211.00 219.001148 211.00 220.001149 211.00 220.001150 212.00 220.001151 212.00 221.001152 212.00 221.001153 213.00 221.00

SchEDULE 5 Weekly TAx TAble WiTh No AND hAlf MeDiCAre levy 7

WEEKLY TAX TABLE WITH NO AND HALF MEDICARE LEVYAmount to be withheld

Weekly earnings

No Medicare

Half Medicare

1 2 3$ $ $

1154 213.00 222.001155 213.00 222.001156 214.00 222.001157 214.00 223.001158 214.00 223.001159 215.00 223.001160 215.00 224.001161 215.00 224.001162 216.00 224.001163 216.00 225.001164 216.00 225.001165 217.00 225.001166 217.00 226.001167 217.00 226.001168 218.00 226.001169 218.00 227.001170 218.00 227.001171 219.00 227.001172 219.00 228.001173 219.00 228.001174 220.00 228.001175 220.00 229.001176 220.00 229.001177 221.00 229.001178 221.00 230.001179 221.00 230.001180 222.00 230.001181 222.00 231.001182 222.00 231.001183 223.00 231.001184 223.00 232.001185 223.00 232.001186 224.00 232.001187 224.00 233.001188 224.00 233.001189 225.00 233.001190 225.00 234.001191 225.00 234.001192 226.00 234.001193 226.00 235.001194 226.00 235.001195 226.00 235.001196 227.00 236.001197 227.00 236.001198 227.00 236.001199 228.00 237.001200 228.00 237.001201 228.00 237.001202 229.00 238.001203 229.00 238.001204 229.00 238.001205 230.00 239.001206 230.00 239.001207 230.00 239.001208 231.00 240.001209 231.00 240.001210 231.00 240.001211 232.00 241.001212 232.00 241.001213 232.00 241.001214 233.00 242.001215 233.00 242.001216 233.00 242.001217 234.00 243.001218 234.00 243.001219 234.00 243.001220 235.00 244.001221 235.00 244.001222 235.00 245.001223 236.00 245.001224 236.00 245.001225 236.00 246.001226 237.00 246.001227 237.00 246.001228 237.00 247.001229 238.00 247.001230 238.00 247.001231 238.00 248.001232 239.00 248.001233 239.00 248.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

1234 239.00 249.001235 240.00 249.001236 240.00 249.001237 240.00 250.001238 241.00 250.001239 241.00 250.001240 241.00 251.001241 242.00 251.001242 242.00 251.001243 242.00 252.001244 243.00 252.001245 243.00 252.001246 243.00 253.001247 244.00 253.001248 244.00 253.001249 244.00 254.001250 245.00 254.001251 245.00 254.001252 245.00 255.001253 245.00 255.001254 246.00 255.001255 246.00 256.001256 246.00 256.001257 247.00 256.001258 247.00 257.001259 247.00 257.001260 248.00 257.001261 248.00 258.001262 248.00 258.001263 249.00 258.001264 249.00 259.001265 249.00 259.001266 250.00 259.001267 250.00 260.001268 250.00 260.001269 251.00 260.001270 251.00 261.001271 251.00 261.001272 252.00 261.001273 252.00 262.001274 252.00 262.001275 253.00 262.001276 253.00 263.001277 253.00 263.001278 254.00 263.001279 254.00 264.001280 254.00 264.001281 255.00 264.001282 255.00 265.001283 255.00 265.001284 256.00 265.001285 256.00 266.001286 256.00 266.001287 257.00 266.001288 257.00 267.001289 257.00 267.001290 258.00 267.001291 258.00 268.001292 258.00 268.001293 259.00 268.001294 259.00 269.001295 259.00 269.001296 260.00 269.001297 260.00 270.001298 260.00 270.001299 261.00 270.001300 261.00 271.001301 261.00 271.001302 261.00 271.001303 262.00 272.001304 262.00 272.001305 262.00 272.001306 263.00 273.001307 263.00 273.001308 263.00 273.001309 264.00 274.001310 264.00 274.001311 264.00 274.001312 265.00 275.001313 265.00 275.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

1314 265.00 275.001315 266.00 276.001316 266.00 276.001317 266.00 276.001318 267.00 277.001319 267.00 277.001320 267.00 277.001321 268.00 278.001322 268.00 278.001323 268.00 278.001324 269.00 279.001325 269.00 279.001326 269.00 279.001327 270.00 280.001328 270.00 280.001329 270.00 280.001330 271.00 281.001331 271.00 281.001332 271.00 281.001333 272.00 282.001334 272.00 282.001335 272.00 282.001336 273.00 283.001337 273.00 283.001338 273.00 283.001339 274.00 284.001340 274.00 284.001341 274.00 284.001342 274.00 285.001343 275.00 285.001344 275.00 285.001345 275.00 286.001346 276.00 286.001347 276.00 286.001348 276.00 287.001349 277.00 287.001350 277.00 287.001351 277.00 288.001352 278.00 288.001353 278.00 288.001354 278.00 289.001355 279.00 289.001356 279.00 289.001357 279.00 290.001358 280.00 290.001359 280.00 290.001360 280.00 291.001361 281.00 291.001362 281.00 291.001363 281.00 292.001364 282.00 292.001365 282.00 292.001366 282.00 293.001367 283.00 293.001368 283.00 293.001369 283.00 294.001370 284.00 294.001371 284.00 294.001372 284.00 295.001373 285.00 295.001374 285.00 295.001375 285.00 296.001376 286.00 296.001377 286.00 296.001378 286.00 297.001379 287.00 297.001380 287.00 297.001381 287.00 298.001382 287.00 298.001383 288.00 298.001384 288.00 299.001385 288.00 299.001386 289.00 299.001387 289.00 300.001388 289.00 300.001389 290.00 300.001390 290.00 301.001391 290.00 301.001392 291.00 301.001393 291.00 302.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

1394 291.00 302.001395 292.00 302.001396 292.00 303.001397 292.00 303.001398 293.00 303.001399 293.00 304.001400 293.00 304.001401 294.00 304.001402 294.00 305.001403 294.00 305.001404 295.00 305.001405 295.00 306.001406 295.00 306.001407 296.00 306.001408 296.00 307.001409 296.00 307.001410 297.00 307.001411 297.00 308.001412 297.00 308.001413 298.00 308.001414 298.00 309.001415 298.00 309.001416 299.00 309.001417 299.00 310.001418 299.00 310.001419 300.00 310.001420 300.00 310.001421 300.00 311.001422 300.00 311.001423 301.00 311.001424 301.00 312.001425 301.00 312.001426 302.00 312.001427 302.00 313.001428 302.00 313.001429 303.00 313.001430 303.00 314.001431 303.00 314.001432 304.00 314.001433 304.00 315.001434 304.00 315.001435 305.00 315.001436 305.00 316.001437 305.00 316.001438 306.00 316.001439 306.00 317.001440 306.00 317.001441 307.00 317.001442 307.00 318.001443 307.00 318.001444 308.00 318.001445 308.00 319.001446 308.00 319.001447 309.00 319.001448 309.00 320.001449 309.00 320.001450 310.00 320.001451 310.00 321.001452 310.00 321.001453 311.00 321.001454 311.00 322.001455 311.00 322.001456 312.00 322.001457 312.00 323.001458 312.00 323.001459 313.00 323.001460 313.00 324.001461 313.00 324.001462 313.00 324.001463 314.00 325.001464 314.00 325.001465 314.00 325.001466 315.00 326.001467 315.00 326.001468 315.00 326.001469 316.00 327.001470 316.00 327.001471 316.00 327.001472 317.00 328.001473 317.00 328.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

1474 317.00 328.001475 318.00 329.001476 318.00 329.001477 318.00 329.001478 319.00 330.001479 319.00 330.001480 319.00 330.001481 320.00 331.001482 320.00 331.001483 320.00 331.001484 321.00 332.001485 321.00 332.001486 321.00 332.001487 322.00 333.001488 322.00 333.001489 322.00 333.001490 323.00 334.001491 323.00 334.001492 323.00 334.001493 324.00 335.001494 324.00 335.001495 324.00 335.001496 325.00 336.001497 325.00 336.001498 325.00 336.001499 326.00 337.001500 326.00 337.001501 326.00 337.001502 326.00 338.001503 327.00 338.001504 327.00 338.001505 327.00 339.001506 328.00 339.001507 328.00 339.001508 328.00 340.001509 329.00 340.001510 329.00 340.001511 329.00 341.001512 330.00 341.001513 330.00 341.001514 330.00 342.001515 331.00 342.001516 331.00 342.001517 331.00 343.001518 332.00 343.001519 332.00 343.001520 332.00 344.001521 333.00 344.001522 333.00 344.001523 333.00 345.001524 334.00 345.001525 334.00 345.001526 334.00 346.001527 335.00 346.001528 335.00 346.001529 335.00 347.001530 336.00 347.001531 336.00 347.001532 336.00 348.001533 337.00 348.001534 337.00 348.001535 337.00 349.001536 338.00 349.001537 338.00 349.001538 338.00 350.001539 339.00 350.001540 339.00 351.001541 339.00 351.001542 340.00 351.001543 340.00 352.001544 340.00 352.001545 341.00 352.001546 341.00 353.001547 342.00 353.001548 342.00 354.001549 342.00 354.001550 343.00 354.001551 343.00 355.001552 343.00 355.001553 344.00 355.00

8 SchEDULE 5 Weekly TAx TAble WiTh No AND hAlf MeDiCAre levy

WEEKLY TAX TABLE WITH NO AND HALF MEDICARE LEVYAmount to be withheld

Weekly earnings

No Medicare

Half Medicare

1 2 3$ $ $

1554 344.00 356.001555 345.00 356.001556 345.00 357.001557 345.00 357.001558 346.00 357.001559 346.00 358.001560 346.00 358.001561 347.00 358.001562 347.00 359.001563 347.00 359.001564 348.00 360.001565 348.00 360.001566 349.00 360.001567 349.00 361.001568 349.00 361.001569 350.00 361.001570 350.00 362.001571 350.00 362.001572 351.00 363.001573 351.00 363.001574 352.00 363.001575 352.00 364.001576 352.00 364.001577 353.00 364.001578 353.00 365.001579 353.00 365.001580 354.00 366.001581 354.00 366.001582 354.00 366.001583 355.00 367.001584 355.00 367.001585 356.00 367.001586 356.00 368.001587 356.00 368.001588 357.00 369.001589 357.00 369.001590 357.00 369.001591 358.00 370.001592 358.00 370.001593 359.00 371.001594 359.00 371.001595 359.00 371.001596 360.00 372.001597 360.00 372.001598 360.00 372.001599 361.00 373.001600 361.00 373.001601 362.00 374.001602 362.00 374.001603 362.00 374.001604 363.00 375.001605 363.00 375.001606 363.00 375.001607 364.00 376.001608 364.00 376.001609 364.00 377.001610 365.00 377.001611 365.00 377.001612 366.00 378.001613 366.00 378.001614 366.00 378.001615 367.00 379.001616 367.00 379.001617 367.00 380.001618 368.00 380.001619 368.00 380.001620 369.00 381.001621 369.00 381.001622 369.00 381.001623 370.00 382.001624 370.00 382.001625 370.00 383.001626 371.00 383.001627 371.00 383.001628 372.00 384.001629 372.00 384.001630 372.00 384.001631 373.00 385.001632 373.00 385.001633 373.00 386.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

1634 374.00 386.001635 374.00 386.001636 374.00 387.001637 375.00 387.001638 375.00 388.001639 376.00 388.001640 376.00 388.001641 376.00 389.001642 377.00 389.001643 377.00 389.001644 377.00 390.001645 378.00 390.001646 378.00 391.001647 379.00 391.001648 379.00 391.001649 379.00 392.001650 380.00 392.001651 380.00 392.001652 380.00 393.001653 381.00 393.001654 381.00 394.001655 382.00 394.001656 382.00 394.001657 382.00 395.001658 383.00 395.001659 383.00 395.001660 383.00 396.001661 384.00 396.001662 384.00 397.001663 384.00 397.001664 385.00 397.001665 385.00 398.001666 386.00 398.001667 386.00 398.001668 386.00 399.001669 387.00 399.001670 387.00 400.001671 387.00 400.001672 388.00 400.001673 388.00 401.001674 389.00 401.001675 389.00 401.001676 389.00 402.001677 390.00 402.001678 390.00 403.001679 390.00 403.001680 391.00 403.001681 391.00 404.001682 391.00 404.001683 392.00 404.001684 392.00 405.001685 393.00 405.001686 393.00 406.001687 393.00 406.001688 394.00 406.001689 394.00 407.001690 394.00 407.001691 395.00 408.001692 395.00 408.001693 396.00 408.001694 396.00 409.001695 396.00 409.001696 397.00 409.001697 397.00 410.001698 397.00 410.001699 398.00 411.001700 398.00 411.001701 399.00 411.001702 399.00 412.001703 399.00 412.001704 400.00 412.001705 400.00 413.001706 400.00 413.001707 401.00 414.001708 401.00 414.001709 401.00 414.001710 402.00 415.001711 402.00 415.001712 403.00 415.001713 403.00 416.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

1714 403.00 416.001715 404.00 417.001716 404.00 417.001717 404.00 417.001718 405.00 418.001719 405.00 418.001720 406.00 418.001721 406.00 419.001722 406.00 419.001723 407.00 420.001724 407.00 420.001725 407.00 420.001726 408.00 421.001727 408.00 421.001728 409.00 421.001729 409.00 422.001730 409.00 422.001731 410.00 423.001732 410.00 423.001733 410.00 423.001734 411.00 424.001735 411.00 424.001736 411.00 425.001737 412.00 425.001738 412.00 425.001739 413.00 426.001740 413.00 426.001741 413.00 426.001742 414.00 427.001743 414.00 427.001744 414.00 428.001745 415.00 428.001746 415.00 428.001747 416.00 429.001748 416.00 429.001749 416.00 429.001750 417.00 430.001751 417.00 430.001752 417.00 431.001753 418.00 431.001754 418.00 431.001755 419.00 432.001756 419.00 432.001757 419.00 432.001758 420.00 433.001759 420.00 433.001760 420.00 434.001761 421.00 434.001762 421.00 434.001763 421.00 435.001764 422.00 435.001765 422.00 435.001766 423.00 436.001767 423.00 436.001768 423.00 437.001769 424.00 437.001770 424.00 437.001771 424.00 438.001772 425.00 438.001773 425.00 438.001774 426.00 439.001775 426.00 439.001776 426.00 440.001777 427.00 440.001778 427.00 440.001779 427.00 441.001780 428.00 441.001781 428.00 441.001782 428.00 442.001783 429.00 442.001784 429.00 443.001785 430.00 443.001786 430.00 443.001787 430.00 444.001788 431.00 444.001789 431.00 445.001790 431.00 445.001791 432.00 445.001792 432.00 446.001793 433.00 446.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

1794 433.00 446.001795 433.00 447.001796 434.00 447.001797 434.00 448.001798 434.00 448.001799 435.00 448.001800 435.00 449.001801 436.00 449.001802 436.00 449.001803 436.00 450.001804 437.00 450.001805 437.00 451.001806 437.00 451.001807 438.00 451.001808 438.00 452.001809 438.00 452.001810 439.00 452.001811 439.00 453.001812 440.00 453.001813 440.00 454.001814 440.00 454.001815 441.00 454.001816 441.00 455.001817 441.00 455.001818 442.00 455.001819 442.00 456.001820 443.00 456.001821 443.00 457.001822 443.00 457.001823 444.00 457.001824 444.00 458.001825 444.00 458.001826 445.00 458.001827 445.00 459.001828 446.00 459.001829 446.00 460.001830 446.00 460.001831 447.00 460.001832 447.00 461.001833 447.00 461.001834 448.00 461.001835 448.00 462.001836 448.00 462.001837 449.00 463.001838 449.00 463.001839 450.00 463.001840 450.00 464.001841 450.00 464.001842 451.00 465.001843 451.00 465.001844 451.00 465.001845 452.00 466.001846 452.00 466.001847 453.00 466.001848 453.00 467.001849 453.00 467.001850 454.00 468.001851 454.00 468.001852 454.00 468.001853 455.00 469.001854 455.00 469.001855 456.00 469.001856 456.00 470.001857 456.00 470.001858 457.00 471.001859 457.00 471.001860 457.00 471.001861 458.00 472.001862 458.00 472.001863 458.00 472.001864 459.00 473.001865 459.00 473.001866 460.00 474.001867 460.00 474.001868 460.00 474.001869 461.00 475.001870 461.00 475.001871 461.00 475.001872 462.00 476.001873 462.00 476.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

1874 463.00 477.001875 463.00 477.001876 463.00 477.001877 464.00 478.001878 464.00 478.001879 464.00 478.001880 465.00 479.001881 465.00 479.001882 465.00 480.001883 466.00 480.001884 466.00 480.001885 467.00 481.001886 467.00 481.001887 467.00 482.001888 468.00 482.001889 468.00 482.001890 468.00 483.001891 469.00 483.001892 469.00 483.001893 470.00 484.001894 470.00 484.001895 470.00 485.001896 471.00 485.001897 471.00 485.001898 471.00 486.001899 472.00 486.001900 472.00 486.001901 473.00 487.001902 473.00 487.001903 473.00 488.001904 474.00 488.001905 474.00 488.001906 474.00 489.001907 475.00 489.001908 475.00 489.001909 475.00 490.001910 476.00 490.001911 476.00 491.001912 477.00 491.001913 477.00 491.001914 477.00 492.001915 478.00 492.001916 478.00 492.001917 478.00 493.001918 479.00 493.001919 479.00 494.001920 480.00 494.001921 480.00 494.001922 480.00 495.001923 481.00 495.001924 481.00 495.001925 481.00 496.001926 482.00 496.001927 482.00 497.001928 483.00 497.001929 483.00 497.001930 483.00 498.001931 484.00 498.001932 484.00 498.001933 484.00 499.001934 485.00 499.001935 485.00 500.001936 485.00 500.001937 486.00 500.001938 486.00 501.001939 487.00 501.001940 487.00 502.001941 487.00 502.001942 488.00 502.001943 488.00 503.001944 488.00 503.001945 489.00 503.001946 489.00 504.001947 490.00 504.001948 490.00 505.001949 490.00 505.001950 491.00 505.001951 491.00 506.001952 491.00 506.001953 492.00 506.00

SchEDULE 5 Weekly TAx TAble WiTh No AND hAlf MeDiCAre levy 9

WEEKLY TAX TABLE WITH NO AND HALF MEDICARE LEVYAmount to be withheld

Weekly earnings

No Medicare

Half Medicare

1 2 3$ $ $

1954 492.00 507.001955 493.00 507.001956 493.00 508.001957 493.00 508.001958 494.00 508.001959 494.00 509.001960 494.00 509.001961 495.00 509.001962 495.00 510.001963 495.00 510.001964 496.00 511.001965 496.00 511.001966 497.00 511.001967 497.00 512.001968 497.00 512.001969 498.00 512.001970 498.00 513.001971 498.00 513.001972 499.00 514.001973 499.00 514.001974 500.00 514.001975 500.00 515.001976 500.00 515.001977 501.00 515.001978 501.00 516.001979 501.00 516.001980 502.00 517.001981 502.00 517.001982 502.00 517.001983 503.00 518.001984 503.00 518.001985 504.00 518.001986 504.00 519.001987 504.00 519.001988 505.00 520.001989 505.00 520.001990 505.00 520.001991 506.00 521.001992 506.00 521.001993 507.00 522.001994 507.00 522.001995 507.00 522.001996 508.00 523.001997 508.00 523.001998 508.00 523.001999 509.00 524.002000 509.00 524.002001 510.00 525.002002 510.00 525.002003 510.00 525.002004 511.00 526.002005 511.00 526.002006 511.00 526.002007 512.00 527.002008 512.00 527.002009 512.00 528.002010 513.00 528.002011 513.00 528.002012 514.00 529.002013 514.00 529.002014 514.00 529.002015 515.00 530.002016 515.00 530.002017 515.00 531.002018 516.00 531.002019 516.00 531.002020 517.00 532.002021 517.00 532.002022 517.00 532.002023 518.00 533.002024 518.00 533.002025 518.00 534.002026 519.00 534.002027 519.00 534.002028 520.00 535.002029 520.00 535.002030 520.00 535.002031 521.00 536.002032 521.00 536.002033 521.00 537.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

2034 522.00 537.002035 522.00 537.002036 522.00 538.002037 523.00 538.002038 523.00 539.002039 524.00 539.002040 524.00 539.002041 524.00 540.002042 525.00 540.002043 525.00 540.002044 525.00 541.002045 526.00 541.002046 526.00 542.002047 527.00 542.002048 527.00 542.002049 527.00 543.002050 528.00 543.002051 528.00 543.002052 528.00 544.002053 529.00 544.002054 529.00 545.002055 530.00 545.002056 530.00 545.002057 530.00 546.002058 531.00 546.002059 531.00 546.002060 531.00 547.002061 532.00 547.002062 532.00 548.002063 532.00 548.002064 533.00 548.002065 533.00 549.002066 534.00 549.002067 534.00 549.002068 534.00 550.002069 535.00 550.002070 535.00 551.002071 535.00 551.002072 536.00 551.002073 536.00 552.002074 537.00 552.002075 537.00 552.002076 537.00 553.002077 538.00 553.002078 538.00 554.002079 538.00 554.002080 539.00 554.002081 539.00 555.002082 539.00 555.002083 540.00 555.002084 540.00 556.002085 541.00 556.002086 541.00 557.002087 541.00 557.002088 542.00 557.002089 542.00 558.002090 542.00 558.002091 543.00 559.002092 543.00 559.002093 544.00 559.002094 544.00 560.002095 544.00 560.002096 545.00 560.002097 545.00 561.002098 545.00 561.002099 546.00 562.002100 546.00 562.002101 547.00 562.002102 547.00 563.002103 547.00 563.002104 548.00 563.002105 548.00 564.002106 548.00 564.002107 549.00 565.002108 549.00 565.002109 549.00 565.002110 550.00 566.002111 550.00 566.002112 551.00 566.002113 551.00 567.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

2114 551.00 567.002115 552.00 568.002116 552.00 568.002117 552.00 568.002118 553.00 569.002119 553.00 569.002120 554.00 569.002121 554.00 570.002122 554.00 570.002123 555.00 571.002124 555.00 571.002125 555.00 571.002126 556.00 572.002127 556.00 572.002128 557.00 572.002129 557.00 573.002130 557.00 573.002131 558.00 574.002132 558.00 574.002133 558.00 574.002134 559.00 575.002135 559.00 575.002136 559.00 576.002137 560.00 576.002138 560.00 576.002139 561.00 577.002140 561.00 577.002141 561.00 577.002142 562.00 578.002143 562.00 578.002144 562.00 579.002145 563.00 579.002146 563.00 579.002147 564.00 580.002148 564.00 580.002149 564.00 580.002150 565.00 581.002151 565.00 581.002152 565.00 582.002153 566.00 582.002154 566.00 582.002155 567.00 583.002156 567.00 583.002157 567.00 583.002158 568.00 584.002159 568.00 584.002160 568.00 585.002161 569.00 585.002162 569.00 585.002163 569.00 586.002164 570.00 586.002165 570.00 586.002166 571.00 587.002167 571.00 587.002168 571.00 588.002169 572.00 588.002170 572.00 588.002171 572.00 589.002172 573.00 589.002173 573.00 589.002174 574.00 590.002175 574.00 590.002176 574.00 591.002177 575.00 591.002178 575.00 591.002179 575.00 592.002180 576.00 592.002181 576.00 592.002182 576.00 593.002183 577.00 593.002184 577.00 594.002185 578.00 594.002186 578.00 594.002187 578.00 595.002188 579.00 595.002189 579.00 596.002190 579.00 596.002191 580.00 596.002192 580.00 597.002193 581.00 597.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

2194 581.00 597.002195 581.00 598.002196 582.00 598.002197 582.00 599.002198 582.00 599.002199 583.00 599.002200 583.00 600.002201 584.00 600.002202 584.00 600.002203 584.00 601.002204 585.00 601.002205 585.00 602.002206 585.00 602.002207 586.00 602.002208 586.00 603.002209 586.00 603.002210 587.00 603.002211 587.00 604.002212 588.00 604.002213 588.00 605.002214 588.00 605.002215 589.00 605.002216 589.00 606.002217 589.00 606.002218 590.00 606.002219 590.00 607.002220 591.00 607.002221 591.00 608.002222 591.00 608.002223 592.00 608.002224 592.00 609.002225 592.00 609.002226 593.00 609.002227 593.00 610.002228 594.00 610.002229 594.00 611.002230 594.00 611.002231 595.00 611.002232 595.00 612.002233 595.00 612.002234 596.00 612.002235 596.00 613.002236 596.00 613.002237 597.00 614.002238 597.00 614.002239 598.00 614.002240 598.00 615.002241 598.00 615.002242 599.00 616.002243 599.00 616.002244 599.00 616.002245 600.00 617.002246 600.00 617.002247 601.00 617.002248 601.00 618.002249 601.00 618.002250 602.00 619.002251 602.00 619.002252 602.00 619.002253 603.00 620.002254 603.00 620.002255 604.00 620.002256 604.00 621.002257 604.00 621.002258 605.00 622.002259 605.00 622.002260 605.00 622.002261 606.00 623.002262 606.00 623.002263 606.00 623.002264 607.00 624.002265 607.00 624.002266 608.00 625.002267 608.00 625.002268 608.00 625.002269 609.00 626.002270 609.00 626.002271 609.00 626.002272 610.00 627.002273 610.00 627.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

2274 611.00 628.002275 611.00 628.002276 611.00 628.002277 612.00 629.002278 612.00 629.002279 612.00 629.002280 613.00 630.002281 613.00 630.002282 613.00 631.002283 614.00 631.002284 614.00 631.002285 615.00 632.002286 615.00 632.002287 615.00 633.002288 616.00 633.002289 616.00 633.002290 616.00 634.002291 617.00 634.002292 617.00 634.002293 618.00 635.002294 618.00 635.002295 618.00 636.002296 619.00 636.002297 619.00 636.002298 619.00 637.002299 620.00 637.002300 620.00 637.002301 621.00 638.002302 621.00 638.002303 621.00 639.002304 622.00 639.002305 622.00 639.002306 622.00 640.002307 623.00 640.002308 623.00 640.002309 623.00 641.002310 624.00 641.002311 624.00 642.002312 625.00 642.002313 625.00 642.002314 625.00 643.002315 626.00 643.002316 626.00 643.002317 626.00 644.002318 627.00 644.002319 627.00 645.002320 628.00 645.002321 628.00 645.002322 628.00 646.002323 629.00 646.002324 629.00 646.002325 629.00 647.002326 630.00 647.002327 630.00 648.002328 631.00 648.002329 631.00 648.002330 631.00 649.002331 632.00 649.002332 632.00 649.002333 632.00 650.002334 633.00 650.002335 633.00 651.002336 633.00 651.002337 634.00 651.002338 634.00 652.002339 635.00 652.002340 635.00 653.002341 635.00 653.002342 636.00 653.002343 636.00 654.002344 636.00 654.002345 637.00 654.002346 637.00 655.002347 638.00 655.002348 638.00 656.002349 638.00 656.002350 639.00 656.002351 639.00 657.002352 639.00 657.002353 640.00 657.00

10 SchEDULE 5 Weekly TAx TAble WiTh No AND hAlf MeDiCAre levy

WEEKLY TAX TABLE WITH NO AND HALF MEDICARE LEVY

Where your payee’s earnings are more than $2,500 but less than $3,461, the weekly withholding amount is calculated as follows: n weekly earnings – no levy: $694 plus 37 cents for each $1 of earnings in excess of $2,500n weekly earnings – half levy: $713 plus 37.75 cents for each $1 of earnings in excess of $2,500.

Where your payee’s earnings are more than $3,460, the weekly withholding amount is calculated as follows: n weekly earnings – no levy: $1,050 plus 45 cents for each $1 of earnings in excess of $3,460n weekly earnings – half levy: $1,076 plus 45.75 cents for each $1 of earnings in excess of $3,460.

For all withholding amounts calculated, round the result to the nearest dollar.

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

2354 640.00 658.002355 641.00 658.002356 641.00 659.002357 641.00 659.002358 642.00 659.002359 642.00 660.002360 642.00 660.002361 643.00 660.002362 643.00 661.002363 643.00 661.002364 644.00 662.002365 644.00 662.002366 645.00 662.002367 645.00 663.002368 645.00 663.002369 646.00 663.002370 646.00 664.002371 646.00 664.002372 647.00 665.002373 647.00 665.002374 648.00 665.002375 648.00 666.002376 648.00 666.002377 649.00 666.002378 649.00 667.002379 649.00 667.002380 650.00 668.002381 650.00 668.002382 650.00 668.002383 651.00 669.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

2384 651.00 669.002385 652.00 669.002386 652.00 670.002387 652.00 670.002388 653.00 671.002389 653.00 671.002390 653.00 671.002391 654.00 672.002392 654.00 672.002393 655.00 673.002394 655.00 673.002395 655.00 673.002396 656.00 674.002397 656.00 674.002398 656.00 674.002399 657.00 675.002400 657.00 675.002401 658.00 676.002402 658.00 676.002403 658.00 676.002404 659.00 677.002405 659.00 677.002406 659.00 677.002407 660.00 678.002408 660.00 678.002409 660.00 679.002410 661.00 679.002411 661.00 679.002412 662.00 680.002413 662.00 680.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

2414 662.00 680.002415 663.00 681.002416 663.00 681.002417 663.00 682.002418 664.00 682.002419 664.00 682.002420 665.00 683.002421 665.00 683.002422 665.00 683.002423 666.00 684.002424 666.00 684.002425 666.00 685.002426 667.00 685.002427 667.00 685.002428 668.00 686.002429 668.00 686.002430 668.00 686.002431 669.00 687.002432 669.00 687.002433 669.00 688.002434 670.00 688.002435 670.00 688.002436 670.00 689.002437 671.00 689.002438 671.00 690.002439 672.00 690.002440 672.00 690.002441 672.00 691.002442 673.00 691.002443 673.00 691.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

2444 673.00 692.002445 674.00 692.002446 674.00 693.002447 675.00 693.002448 675.00 693.002449 675.00 694.002450 676.00 694.002451 676.00 694.002452 676.00 695.002453 677.00 695.002454 677.00 696.002455 678.00 696.002456 678.00 696.002457 678.00 697.002458 679.00 697.002459 679.00 697.002460 679.00 698.002461 680.00 698.002462 680.00 699.002463 680.00 699.002464 681.00 699.002465 681.00 700.002466 682.00 700.002467 682.00 700.002468 682.00 701.002469 683.00 701.002470 683.00 702.002471 683.00 702.002472 684.00 702.002473 684.00 703.00

Amount to be withheldWeekly

earningsNo

MedicareHalf

Medicare1 2 3$ $ $

2474 685.00 703.002475 685.00 703.002476 685.00 704.002477 686.00 704.002478 686.00 705.002479 686.00 705.002480 687.00 705.002481 687.00 706.002482 687.00 706.002483 688.00 706.002484 688.00 707.002485 689.00 707.002486 689.00 708.002487 689.00 708.002488 690.00 708.002489 690.00 709.002490 690.00 709.002491 691.00 710.002492 691.00 710.002493 692.00 710.002494 692.00 711.002495 692.00 711.002496 693.00 711.002497 693.00 712.002498 693.00 712.002499 694.00 713.002500 694.00 713.00

SchEDULE 5 Weekly TAx TAble WiTh No AND hAlf MeDiCAre levy 11

WHO SHOULD USE THIS TABLE?Use this additional table if you make a payment to a payee who is entitled to an adjustment to their Medicare half levy.

Is your payee entitled to a Medicare levy adjustment?’Your payee is entitled to an adjustment if they meet all of the following requirements: n they have provided you with a Medicare levy variation

declaration in which they– claimed dependents– answered yes to question 5, 7, 10 and 12

n they have weekly earnings of $629 or more, but less than the corresponding amount in column A of table 1 on this page – for example, a payee who claims two dependent children must have weekly earnings of less than $876 to be entitled to a Medicare levy adjustment.

if your payee claims more than 10 children, the column A amount is $1,421 plus $68 for each child claimed in excess of 10.

Column b shows the values used in calculating adjustments for payees with more than five dependent children. If your payee claims more than 10 dependent children, the column B amount is $1,207.94 plus $57.82 for each child in excess of 10.

For information about how to use table 1, see ‘How to work out the Medicare levy adjustment’ on this page.

TABLE 1: Medicare levy adjustments

Number of children column A column B

1 $808 —

2 $876 —

3 $944 —

4 $1,012 —

5 $1,080 —

6 $1,148 $976.63

7 $1,217 $1,034.46

8 $1,285 $1,092.29

9 $1,353 $1,150.12

10 $1,421 $1,207.94

Can you use a formula?The Medicare levy adjustments shown in this table can be expressed in a mathematical form.

If you have developed your own payroll software package, you will need to refer to Statement of formulas for calculating amounts to be withheld (NAT 1004) available on our website at www.ato.gov.au/taxtables

HOW TO WORK OUT THE WITHHOLDING AMOUNTTo workout the amount you need to withhold, you must:1 Use column 3 on pages 5 to 10 of this schedule to find

the weekly amount to be withheld from the payee’s weekly earnings, allowing for any tax offsets claimed.

2 reduce this amount by the amount of the Medicare levy adjustment.

Where the adjustment equals or exceeds the amount obtained in step 1, the amount to withhold is nil.

HOW TO WORK OUT THE MEDICARE LEVY ADJUSTMENTIf you make payments to your payee on a fortnightly, monthly or quarterly basis, you will need to convert their payments into weekly earnings. For more information, see ‘Working out fortnightly, monthly or quarterly withholding amounts’ on page 4.

How you work out the Medicare levy adjustment varies depending on the number of dependent children your payee is claiming, see either:n ‘Payee claiming spouse and/or one to five dependent

children’ belown ‘Payee with more than five dependent children’ on page 12.

Payee claiming spouse and/or one to five dependent childrenUse the ‘Medicare levy adjustment to half levy – table’ to find the payee’s earnings in the ‘Weekly earnings’ column. Find the corresponding amount of Medicare levy adjustment from the appropriate number of children column.

EXAMPLE

The payee has weekly earnings of $668.26 and is claiming four dependent children on the Medicare levy variation declaration form. Find $668 in the ‘Weekly earnings’ column and refer to the corresponding Medicare levy adjustment of $2.00 from the ‘4 children’ column.

Medicare levy adjustment to half levy – table

12 SchEDULE 5 Weekly TAx TAble WiTh No AND hAlf MeDiCAre levy

Payee with more than five dependent childrenHow you work out the Medicare levy adjustment for a payee with more than five dependent children varies depending on the weekly earnings of the payee, see:n ‘Weekly earnings less than $919’ belown ‘Weekly earnings of $919 or more but less than the

column b amount that corresponds to the number of dependent children claimed’ below

n ‘Weekly earnings of $919 or more and greater than the column B amount but less than the column A amount that corresponds to the number of dependent children claimed’ on this page.

Weekly earnings less than $919Use the ‘5 children’ column. Disregard any cents. Use the ‘Medicare levy adjustment to half levy – table’ to find the payee’s earnings in the ‘Weekly earnings’ column. Find the corresponding amount of Medicare levy adjustment from the ‘5 children’ column.

EXAMPLE

The payee has weekly earnings of $642.65 and is claiming six dependent children. Find $642 in the ‘Weekly earnings’ column and refer to the corresponding Medicare levy adjustment of $1.00 from the ‘5 children’ column.

Weekly earnings of $919 or more but less than the column B amount that corresponds to the number of dependent children claimedround the weekly earnings down to the nearest dollar and add 99 cents. Take 0.75% of that amount and round to the nearest dollar.

EXAMPLE

The payee has weekly earnings of $981.29 and is claiming seven dependent children. Take 0.75% of $981.99 (weekly earnings of $981 rounded down to the nearest dollar plus 99 cents). The amount of the Medicare levy adjustment is $7.00, rounded to the nearest dollar.

Weekly earnings of $919 or more and greater than the column B amount but less than the column A amount that corresponds to the number of dependent children claimedComplete steps 1–4 below:1 Take 0.75% of the relevant column b amount. round the

result to the nearest cent.

2 Take 4.25% of the difference between the weekly earnings (round down to the nearest dollar plus 99 cents) and the column b amount. round the result to the nearest cent.

3 Subtract the result of step 2 from step 1.

4 round the result to the nearest dollar.

EXAMPLE

The payee has weekly earnings of $1,200.29 and is claiming eight dependent children.

1 0.75% × $1,092.29 (column b amount for eight children) = $8.19

2 4.25% × ($1,200.99 – $1,092.29) = 4.25% × $108.70 = $4.62

3 $8.19 – $4.62 = $3.57

4 $4.00 ($3.57 rounded to the nearest dollar).

Therefore, the Medicare levy adjustment is $4.00.

SchEDULE 5 Weekly TAx TAble WiTh No AND hAlf MeDiCAre levy 13

MEDICARE LEVY ADJUSTMENT TO HALF LEVY – TABLEWeekly

earnings1

child2

child3

child4

child5

child$ $ $ $ $ $

628 — — — — —629 — — — — —630 — — — — —631 — — — — —632 — — — — —633 — — — — —634 — — — — —635 — — — — —636 — — — — —637 — — — — —638 — — — — —639 1.00 1.00 1.00 1.00 1.00640 1.00 1.00 1.00 1.00 1.00641 1.00 1.00 1.00 1.00 1.00642 1.00 1.00 1.00 1.00 1.00643 1.00 1.00 1.00 1.00 1.00644 1.00 1.00 1.00 1.00 1.00645 1.00 1.00 1.00 1.00 1.00646 1.00 1.00 1.00 1.00 1.00647 1.00 1.00 1.00 1.00 1.00648 1.00 1.00 1.00 1.00 1.00649 1.00 1.00 1.00 1.00 1.00650 1.00 1.00 1.00 1.00 1.00651 1.00 1.00 1.00 1.00 1.00652 1.00 1.00 1.00 1.00 1.00653 1.00 1.00 1.00 1.00 1.00654 1.00 1.00 1.00 1.00 1.00655 1.00 1.00 1.00 1.00 1.00656 1.00 1.00 1.00 1.00 1.00657 1.00 1.00 1.00 1.00 1.00658 1.00 1.00 1.00 1.00 1.00659 2.00 2.00 2.00 2.00 2.00660 2.00 2.00 2.00 2.00 2.00661 2.00 2.00 2.00 2.00 2.00662 2.00 2.00 2.00 2.00 2.00663 2.00 2.00 2.00 2.00 2.00664 2.00 2.00 2.00 2.00 2.00665 2.00 2.00 2.00 2.00 2.00666 2.00 2.00 2.00 2.00 2.00667 2.00 2.00 2.00 2.00 2.00668 2.00 2.00 2.00 2.00 2.00669 2.00 2.00 2.00 2.00 2.00670 2.00 2.00 2.00 2.00 2.00671 2.00 2.00 2.00 2.00 2.00672 2.00 2.00 2.00 2.00 2.00673 2.00 2.00 2.00 2.00 2.00674 2.00 2.00 2.00 2.00 2.00675 2.00 2.00 2.00 2.00 2.00676 2.00 2.00 2.00 2.00 2.00677 2.00 2.00 2.00 2.00 2.00678 2.00 2.00 2.00 2.00 2.00679 3.00 3.00 3.00 3.00 3.00680 3.00 3.00 3.00 3.00 3.00681 3.00 3.00 3.00 3.00 3.00682 3.00 3.00 3.00 3.00 3.00683 3.00 3.00 3.00 3.00 3.00684 3.00 3.00 3.00 3.00 3.00685 3.00 3.00 3.00 3.00 3.00686 3.00 3.00 3.00 3.00 3.00687 3.00 3.00 3.00 3.00 3.00688 3.00 3.00 3.00 3.00 3.00689 3.00 3.00 3.00 3.00 3.00690 3.00 3.00 3.00 3.00 3.00691 3.00 3.00 3.00 3.00 3.00692 3.00 3.00 3.00 3.00 3.00693 3.00 3.00 3.00 3.00 3.00694 3.00 3.00 3.00 3.00 3.00695 3.00 3.00 3.00 3.00 3.00696 3.00 3.00 3.00 3.00 3.00697 3.00 3.00 3.00 3.00 3.00698 3.00 3.00 3.00 3.00 3.00699 4.00 4.00 4.00 4.00 4.00700 4.00 4.00 4.00 4.00 4.00701 4.00 4.00 4.00 4.00 4.00702 4.00 4.00 4.00 4.00 4.00703 4.00 4.00 4.00 4.00 4.00704 4.00 4.00 4.00 4.00 4.00705 4.00 4.00 4.00 4.00 4.00706 4.00 4.00 4.00 4.00 4.00707 4.00 4.00 4.00 4.00 4.00708 4.00 4.00 4.00 4.00 4.00709 4.00 4.00 4.00 4.00 4.00710 4.00 4.00 4.00 4.00 4.00711 4.00 4.00 4.00 4.00 4.00712 4.00 4.00 4.00 4.00 4.00

Weekly earnings

1 child

2 child

3 child

4 child

5 child

$ $ $ $ $ $713 4.00 4.00 4.00 4.00 4.00714 4.00 4.00 4.00 4.00 4.00715 4.00 4.00 4.00 4.00 4.00716 4.00 4.00 4.00 4.00 4.00717 4.00 4.00 4.00 4.00 4.00718 4.00 4.00 4.00 4.00 4.00719 5.00 5.00 5.00 5.00 5.00720 5.00 5.00 5.00 5.00 5.00721 5.00 5.00 5.00 5.00 5.00722 5.00 5.00 5.00 5.00 5.00723 5.00 5.00 5.00 5.00 5.00724 5.00 5.00 5.00 5.00 5.00725 5.00 5.00 5.00 5.00 5.00726 5.00 5.00 5.00 5.00 5.00727 5.00 5.00 5.00 5.00 5.00728 5.00 5.00 5.00 5.00 5.00729 5.00 5.00 5.00 5.00 5.00730 5.00 5.00 5.00 5.00 5.00731 5.00 5.00 5.00 5.00 5.00732 5.00 5.00 5.00 5.00 5.00733 5.00 5.00 5.00 5.00 5.00734 5.00 5.00 5.00 5.00 5.00735 5.00 5.00 5.00 5.00 5.00736 5.00 5.00 5.00 5.00 5.00737 5.00 5.00 5.00 5.00 5.00738 5.00 5.00 5.00 5.00 5.00739 6.00 6.00 6.00 6.00 6.00740 3.00 6.00 6.00 6.00 6.00741 3.00 6.00 6.00 6.00 6.00742 3.00 6.00 6.00 6.00 6.00743 3.00 6.00 6.00 6.00 6.00744 3.00 6.00 6.00 6.00 6.00745 3.00 6.00 6.00 6.00 6.00746 3.00 6.00 6.00 6.00 6.00747 3.00 5.00 6.00 6.00 6.00748 3.00 5.00 6.00 6.00 6.00749 3.00 5.00 6.00 6.00 6.00750 2.00 5.00 6.00 6.00 6.00751 2.00 5.00 6.00 6.00 6.00752 2.00 5.00 6.00 6.00 6.00753 2.00 5.00 6.00 6.00 6.00754 2.00 5.00 6.00 6.00 6.00755 2.00 5.00 6.00 6.00 6.00756 2.00 5.00 6.00 6.00 6.00757 2.00 5.00 6.00 6.00 6.00758 2.00 5.00 6.00 6.00 6.00759 2.00 5.00 6.00 6.00 6.00760 2.00 5.00 6.00 6.00 6.00761 2.00 5.00 6.00 6.00 6.00762 2.00 5.00 6.00 6.00 6.00763 2.00 5.00 6.00 6.00 6.00764 2.00 5.00 6.00 6.00 6.00765 2.00 5.00 6.00 6.00 6.00766 2.00 5.00 6.00 6.00 6.00767 2.00 5.00 6.00 6.00 6.00768 2.00 5.00 6.00 6.00 6.00769 2.00 5.00 6.00 6.00 6.00770 2.00 4.00 6.00 6.00 6.00771 2.00 4.00 6.00 6.00 6.00772 2.00 4.00 6.00 6.00 6.00773 1.00 4.00 6.00 6.00 6.00774 1.00 4.00 6.00 6.00 6.00775 1.00 4.00 6.00 6.00 6.00776 1.00 4.00 6.00 6.00 6.00777 1.00 4.00 6.00 6.00 6.00778 1.00 4.00 6.00 6.00 6.00779 1.00 4.00 6.00 6.00 6.00780 1.00 4.00 6.00 6.00 6.00781 1.00 4.00 6.00 6.00 6.00782 1.00 4.00 6.00 6.00 6.00783 1.00 4.00 6.00 6.00 6.00784 1.00 4.00 6.00 6.00 6.00785 1.00 4.00 6.00 6.00 6.00786 1.00 4.00 6.00 6.00 6.00787 1.00 4.00 6.00 6.00 6.00788 1.00 4.00 6.00 6.00 6.00789 1.00 4.00 6.00 6.00 6.00790 1.00 4.00 6.00 6.00 6.00791 1.00 4.00 6.00 6.00 6.00792 1.00 4.00 6.00 6.00 6.00793 1.00 4.00 6.00 6.00 6.00794 1.00 3.00 6.00 6.00 6.00795 1.00 3.00 6.00 6.00 6.00796 1.00 3.00 6.00 6.00 6.00797 — 3.00 6.00 6.00 6.00

14 SchEDULE 5 Weekly TAx TAble WiTh No AND hAlf MeDiCAre levy

MEDICARE LEVY ADJUSTMENT TO HALF LEVY – TABLEWeekly

earnings1

child2

child3

child4

child5

child$ $ $ $ $ $

798 — 3.00 6.00 6.00 6.00799 — 3.00 6.00 6.00 6.00800 — 3.00 6.00 6.00 6.00801 — 3.00 6.00 6.00 6.00802 — 3.00 6.00 6.00 6.00803 — 3.00 6.00 6.00 6.00804 — 3.00 6.00 6.00 6.00805 — 3.00 6.00 6.00 6.00806 — 3.00 6.00 6.00 6.00807 — 3.00 6.00 6.00 6.00808 — 3.00 6.00 6.00 6.00809 — 3.00 6.00 6.00 6.00810 — 3.00 6.00 6.00 6.00811 — 3.00 6.00 6.00 6.00812 — 3.00 6.00 6.00 6.00813 — 3.00 6.00 6.00 6.00814 — 3.00 6.00 6.00 6.00815 — 3.00 5.00 6.00 6.00816 — 3.00 5.00 6.00 6.00817 — 3.00 5.00 6.00 6.00818 — 2.00 5.00 6.00 6.00819 — 2.00 5.00 6.00 6.00820 — 2.00 5.00 6.00 6.00821 — 2.00 5.00 6.00 6.00822 — 2.00 5.00 6.00 6.00823 — 2.00 5.00 6.00 6.00824 — 2.00 5.00 6.00 6.00825 — 2.00 5.00 6.00 6.00826 — 2.00 5.00 6.00 6.00827 — 2.00 5.00 6.00 6.00828 — 2.00 5.00 6.00 6.00829 — 2.00 5.00 6.00 6.00830 — 2.00 5.00 6.00 6.00831 — 2.00 5.00 6.00 6.00832 — 2.00 5.00 6.00 6.00833 — 2.00 5.00 6.00 6.00834 — 2.00 5.00 6.00 6.00835 — 2.00 5.00 6.00 6.00836 — 2.00 5.00 6.00 6.00837 — 2.00 5.00 6.00 6.00838 — 2.00 5.00 6.00 6.00839 — 2.00 4.00 6.00 6.00840 — 2.00 4.00 6.00 6.00841 — 1.00 4.00 6.00 6.00842 — 1.00 4.00 6.00 6.00843 — 1.00 4.00 6.00 6.00844 — 1.00 4.00 6.00 6.00845 — 1.00 4.00 6.00 6.00846 — 1.00 4.00 6.00 6.00847 — 1.00 4.00 6.00 6.00848 — 1.00 4.00 6.00 6.00849 — 1.00 4.00 6.00 6.00850 — 1.00 4.00 6.00 6.00851 — 1.00 4.00 6.00 6.00852 — 1.00 4.00 6.00 6.00853 — 1.00 4.00 6.00 6.00854 — 1.00 4.00 6.00 6.00855 — 1.00 4.00 6.00 6.00856 — 1.00 4.00 6.00 6.00857 — 1.00 4.00 6.00 6.00858 — 1.00 4.00 6.00 6.00859 — 1.00 4.00 6.00 6.00860 — 1.00 4.00 6.00 6.00861 — 1.00 4.00 6.00 6.00862 — 1.00 3.00 6.00 6.00863 — 1.00 3.00 6.00 6.00864 — 1.00 3.00 6.00 6.00865 — — 3.00 6.00 6.00866 — — 3.00 6.00 7.00867 — — 3.00 6.00 7.00868 — — 3.00 6.00 7.00869 — — 3.00 6.00 7.00870 — — 3.00 6.00 7.00871 — — 3.00 6.00 7.00872 — — 3.00 6.00 7.00873 — — 3.00 6.00 7.00874 — — 3.00 6.00 7.00875 — — 3.00 6.00 7.00876 — — 3.00 6.00 7.00877 — — 3.00 6.00 7.00878 — — 3.00 6.00 7.00879 — — 3.00 6.00 7.00880 — — 3.00 6.00 7.00881 — — 3.00 6.00 7.00882 — — 3.00 6.00 7.00

Weekly earnings

1 child

2 child

3 child

4 child

5 child

$ $ $ $ $ $883 — — 3.00 5.00 7.00884 — — 3.00 5.00 7.00885 — — 3.00 5.00 7.00886 — — 2.00 5.00 7.00887 — — 2.00 5.00 7.00888 — — 2.00 5.00 7.00889 — — 2.00 5.00 7.00890 — — 2.00 5.00 7.00891 — — 2.00 5.00 7.00892 — — 2.00 5.00 7.00893 — — 2.00 5.00 7.00894 — — 2.00 5.00 7.00895 — — 2.00 5.00 7.00896 — — 2.00 5.00 7.00897 — — 2.00 5.00 7.00898 — — 2.00 5.00 7.00899 — — 2.00 5.00 7.00900 — — 2.00 5.00 7.00901 — — 2.00 5.00 7.00902 — — 2.00 5.00 7.00903 — — 2.00 5.00 7.00904 — — 2.00 5.00 7.00905 — — 2.00 5.00 7.00906 — — 2.00 5.00 7.00907 — — 2.00 4.00 7.00908 — — 2.00 4.00 7.00909 — — 1.00 4.00 7.00910 — — 1.00 4.00 7.00911 — — 1.00 4.00 7.00912 — — 1.00 4.00 7.00913 — — 1.00 4.00 7.00914 — — 1.00 4.00 7.00915 — — 1.00 4.00 7.00916 — — 1.00 4.00 7.00917 — — 1.00 4.00 7.00918 — — 1.00 4.00 7.00919 — — 1.00 4.00 7.00920 — — 1.00 4.00 7.00921 — — 1.00 4.00 7.00922 — — 1.00 4.00 7.00923 — — 1.00 4.00 7.00924 — — 1.00 4.00 7.00925 — — 1.00 4.00 7.00926 — — 1.00 4.00 7.00927 — — 1.00 4.00 7.00928 — — 1.00 4.00 6.00929 — — 1.00 4.00 6.00930 — — 1.00 3.00 6.00931 — — 1.00 3.00 6.00932 — — 1.00 3.00 6.00933 — — — 3.00 6.00934 — — — 3.00 6.00935 — — — 3.00 6.00936 — — — 3.00 6.00937 — — — 3.00 6.00938 — — — 3.00 6.00939 — — — 3.00 6.00940 — — — 3.00 6.00941 — — — 3.00 6.00942 — — — 3.00 6.00943 — — — 3.00 6.00944 — — — 3.00 6.00945 — — — 3.00 6.00946 — — — 3.00 6.00947 — — — 3.00 6.00948 — — — 3.00 6.00949 — — — 3.00 6.00950 — — — 3.00 6.00951 — — — 3.00 5.00952 — — — 3.00 5.00953 — — — 3.00 5.00954 — — — 2.00 5.00955 — — — 2.00 5.00956 — — — 2.00 5.00957 — — — 2.00 5.00958 — — — 2.00 5.00959 — — — 2.00 5.00960 — — — 2.00 5.00961 — — — 2.00 5.00962 — — — 2.00 5.00963 — — — 2.00 5.00964 — — — 2.00 5.00965 — — — 2.00 5.00966 — — — 2.00 5.00967 — — — 2.00 5.00

SchEDULE 5 Weekly TAx TAble WiTh No AND hAlf MeDiCAre levy 15

MEDICARE LEVY ADJUSTMENT TO HALF LEVY – TABLEWeekly

earnings1

child2

child3

child4

child5

child$ $ $ $ $ $

968 — — — 2.00 5.00969 — — — 2.00 5.00970 — — — 2.00 5.00971 — — — 2.00 5.00972 — — — 2.00 5.00973 — — — 2.00 5.00974 — — — 2.00 5.00975 — — — 2.00 4.00976 — — — 2.00 4.00977 — — — 1.00 4.00978 — — — 1.00 4.00979 — — — 1.00 4.00980 — — — 1.00 4.00981 — — — 1.00 4.00982 — — — 1.00 4.00983 — — — 1.00 4.00984 — — — 1.00 4.00985 — — — 1.00 4.00986 — — — 1.00 4.00987 — — — 1.00 4.00988 — — — 1.00 4.00989 — — — 1.00 4.00990 — — — 1.00 4.00991 — — — 1.00 4.00992 — — — 1.00 4.00993 — — — 1.00 4.00994 — — — 1.00 4.00995 — — — 1.00 4.00996 — — — 1.00 4.00997 — — — 1.00 4.00998 — — — 1.00 3.00999 — — — 1.00 3.00

1000 — — — 1.00 3.001001 — — — — 3.001002 — — — — 3.001003 — — — — 3.001004 — — — — 3.001005 — — — — 3.001006 — — — — 3.001007 — — — — 3.001008 — — — — 3.001009 — — — — 3.001010 — — — — 3.001011 — — — — 3.001012 — — — — 3.001013 — — — — 3.001014 — — — — 3.001015 — — — — 3.001016 — — — — 3.001017 — — — — 3.001018 — — — — 3.001019 — — — — 3.001020 — — — — 3.001021 — — — — 3.001022 — — — — 2.001023 — — — — 2.001024 — — — — 2.001025 — — — — 2.001026 — — — — 2.001027 — — — — 2.001028 — — — — 2.001029 — — — — 2.001030 — — — — 2.001031 — — — — 2.001032 — — — — 2.001033 — — — — 2.001034 — — — — 2.001035 — — — — 2.001036 — — — — 2.001037 — — — — 2.001038 — — — — 2.001039 — — — — 2.001040 — — — — 2.001041 — — — — 2.001042 — — — — 2.001043 — — — — 2.001044 — — — — 2.001045 — — — — 1.001046 — — — — 1.001047 — — — — 1.001048 — — — — 1.001049 — — — — 1.001050 — — — — 1.001051 — — — — 1.001052 — — — — 1.00

Weekly earnings

1 child

2 child

3 child

4 child

5 child

$ $ $ $ $ $1053 — — — — 1.001054 — — — — 1.001055 — — — — 1.001056 — — — — 1.001057 — — — — 1.001058 — — — — 1.001059 — — — — 1.001060 — — — — 1.001061 — — — — 1.001062 — — — — 1.001063 — — — — 1.001064 — — — — 1.001065 — — — — 1.001066 — — — — 1.001067 — — — — 1.001068 — — — — 1.001069 — — — — —1070 — — — — —1071 — — — — —1072 — — — — —1073 — — — — —1074 — — — — —1075 — — — — —1076 — — — — —1077 — — — — —1078 — — — — —1079 — — — — —1080 — — — — —1081 — — — — —1082 — — — — —1083 — — — — —1084 — — — — —1085 — — — — —1086 — — — — —1087 — — — — —1088 — — — — —1089 — — — — —1090 — — — — —1091 — — — — —1092 — — — — —1093 — — — — —1094 — — — — —1095 — — — — —1096 — — — — —1097 — — — — —1098 — — — — —1099 — — — — —1100 — — — — —1101 — — — — —1102 — — — — —1103 — — — — —1104 — — — — —1105 — — — — —1106 — — — — —1107 — — — — —1108 — — — — —1109 — — — — —1110 — — — — —1111 — — — — —1112 — — — — —1113 — — — — —1114 — — — — —1115 — — — — —1116 — — — — —1117 — — — — —1118 — — — — —1119 — — — — —1120 — — — — —1121 — — — — —1122 — — — — —1123 — — — — —1124 — — — — —1125 — — — — —1126 — — — — —1127 — — — — —1128 — — — — —1129 — — — — —1130 — — — — —1131 — — — — —1132 — — — — —1133 — — — — —1134 — — — — —1135 — — — — —1136 — — — — —1137 — — — — —

16 SchEDULE 5 Weekly TAx TAble WiTh No AND hAlf MeDiCAre levy

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA, 2012You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATo or the Commonwealth endorses you or any of your services or products).

PUBLISHED BYAustralian Taxation office, Canberra, May 2012 JS 22921

OUR COMMITMENT TO YOUWe are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations. If you feel that this publication does not fully cover your circumstances, or you are unsure how it applies to you, you can seek further assistance from us.

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This publication was current at May 2012.