Pay As You Go (PAYG) Withholding Tax Tables | Effective for payments made on or after 1 July 2000 |
Special Tax Tables for Individuals Employed in the Shearing IndustryIncluding Statement of Formulas 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 section 12-35 of Schedule 1. |
Who should use this table?
Use this table if you make payments to individual payees, covered by section 12-35, in the shearing industry such as shearers, crutchers, wool classers, piece work cooks, shed hands, weekly wage pressers and cooks with weekly, fortnightly or monthly payments.
The standard rate of withholding of 13% applies to any person, other than an overseas visitor on a working holiday, who:
has given you a valid Tax file number declaration, tax file number and has claimed the tax-free threshold; and
does not work for the same payer for a continuous period exceeding 6 months.
In other cases the Pay As You Go (PAYG) Withholding Weekly, 7ortnightly or Monthly Tax Tables should be used.
Tax file number declarations
The amount to be withheld from payments you make to your payees is determined primarily by the answers given by the payee on a Tax file number declaration. This declaration replaces the Employment declaration and Annuity and superannuation pension declaration from 1 July 2000. Valid Employment declarations and Annuity and superannuation pension declarations as at 30 June 2000 will continue to be valid as Tax file number declarations under PAYG.
A Tax file number declaration applies to payments made after the declaration is provided to the payer. A later declaration provided by a payee overrides their earlier declaration.
If a payee does not give you a valid Tax file number declaration before you make a payment to that payee, either by quoting their tax file number, claiming an exemption from quoting or advising that they have applied for a tax file number, you must withhold an amount from the payment at the highest marginal rate plus Medicare levy (currently 48.5%). If a payee does not give you a valid Tax file number declaration within 14 days of commencing a payer/payee relationship, you must fill in a Tax file number declaration and send it to the Tax Office. If a payee states at question 1 of the Tax file number declaration that they have lodged a Tax file number application or enquiry with the Tax Office, the payee has 28 days to give you their tax file number. At the end of this time, if the payee has not given
you their tax file number, unless the Tax Office tells you not to, you must withhold an amount at the top marginal rate plus Medicare levy (currently 48.5%) from the payee’s payments and:
— the whole amount of all leave loading payments;
— leave payments on termination of employment — that is, holiday pay, unused annual leave and long service leave; and
— the post-June 1983 part of an eligible termination payment (ETP).
Resident payees
If a resident payee has given you a completed Tax file number declaration and tax file number, or stated that they have lodged an Tax file number application or inquiry, amounts should be withheld using column 2 of this table. If the payee has not given you a tax file number, you must withhold amounts at the top marginal rate plus Medicare levy, using column 3 of this table.
Foreign resident payees
For payees who are not residents of Australia—overseas visitors on working holidays—an amount should be withheld at a rate of 29%—using column 4—where a tax file number is provided, and at a rate of 47%—using column 5—for those who have not provided a tax file number.
Examples Resident payee has provided a tax file number The payee’s earnings are $180.40. Round the earnings down to the nearest dollar. Find $180 in column 1 of the table and read off the corresponding amount from column 2 of $23.00. Foreign resident payee has not provided a tax file number The payee’s earnings are $323.81. Find $323 in column 1 of the table and read off the corresponding amount from column 5 of $151. |
Pay period
The rates in this special table apply irrespective of the pay period.
Rebates and Family tax benefit (FTB)
When using this table, payees cannot claim Family tax benefit, dependant and/or zone rebates through a reduction in amounts withheld. Please refer to the paragraph on Variations.
How to work out withholding amounts
1. Disregard any cents in the total amount of the payee’s earnings.
2. Find the payee’s total earnings in column 1 of the table and read off the corresponding amount to be withheld—column 2 if resident payee has given you a tax file number—column 3 if resident payee has not given you a tax file number—column 4 if foreign-resident payee has given you a tax file number— column 5 if foreign-resident payee has not given you a tax file number.
Rounding of amounts withheld
For resident and foreign resident payees who have provided you with a tax file number, round amounts calculated using the above formulas to the nearest dollar, values terminating in exactly 50 cents being rounded to the next higher dollar. The rounding should be done directly—that is, a preliminary rounding to the nearest cent should not be made.
For resident and foreign resident payees who have not provided you with a tax file number, calculate amounts to be withheld using the above formula, ignoring cents.
Variations in amounts to be withheld
If a resident payee can demonstrate that the 13% rate will result in more or less tax being paid during the year than will be needed to meet their final tax liability, he or she may apply to the Tax Office for a variation to a lower or higher rate. Variation application forms can be obtained by visiting the Tax Office web site at www.ato.gov.au, from the Income Tax Withholding Variations area by calling 1300 360 221, or by calling into an ATOaccess shopfront.
Formulas for calculating withholding amounts
This section should be read in conjunction with the Pay As You Go (PAYG) Statement of 7ormulas for calculating amounts to be withheld.
The formulas comprise linear equations of the form y = ax - b, where y is the amount to be withheld expressed in dollars, and x is earnings for the pay period expressed in whole dollars plus an amount of 99 cents.
The values of the coefficients a and b for each set of formulas are shown below:
Resident Tax file number declaration lodged | Foreign Resident Tax2file2number2declaration lodged | ||||
| a | b |
| a | b |
Tax file number | 0.13 | 0.13 | Tax file number | 0.29 | 0.29 |
No tax file number | 0.48S | 0.48S | No tax file number | 0.47 | 0.47 |
For more information
If you have any questions or need more information about calculating the amount to be withheld, you can contact the Tax Office:
— By phone:
— 13 24 78 for general PAYG enquiries or to order Tax Office forms or publications
— 1800 632 274 for Statement of Formula queries
Our staff are available during office hours to answer your questions.
— via A 7ax from Tax. This service is available 24 hours a day. Call 13 28 60 and follow the instructions to order a catalogue or to be sent information
— at our Internet site, ATOassist: www.ato.gov.au
— in person by visiting one of our ATOaccess shopfronts. Addresses are listed in TaxPack, and in the White Pages telephone directory under ‘Australian Taxation Office’.
| Amount to be withheld |
| Amount to be withheld |
| Amount to be withheld | |||||||||
| Resident |
| Foreign Resident |
| Resident | Foreign Resident |
| Resident | Foreign Resident | |||||
Earnings | With tax file number | No tax file number | With tax file number | No tax file number | Earnings | With tax file number | No tax file number | With tax file number | No tax file number | Earnings | With tax file number | No tax file number | With tax file number | No tax file number |
1 | 2 | 3 | 4 | 5 | 1 | £ | 3 | 4 | 5 | 1 | £ | 3 | 4 | 5 |
$ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ |
|
|
| 76 | 10.00 | 36.00 | 22.00 | 35.00 | 156 | 20.00 | 75.00 | 45.00 | 73.00 | ||
|
|
| 77 | 10.00 | 37.00 | 22.00 | 36.00 | 157 | 20.00 | 76.00 | 46.00 | 73.00 | ||
|
|
| 78 | 10.00 | 37.00 | 23.00 | 36.00 | 158 | 21.00 | 76.00 | 46.00 | 74.00 | ||
|
|
| 79 | 10.00 | 38.00 | 23.00 | 37.00 | 159 | 21.00 | 77.00 | 46.00 | 74.00 | ||
|
|
| 80 | 10.00 | 38.00 | 23.00 | 37.00 | 160 | 21.00 | 77.00 | 46.00 | 75.00 | ||
1 | 0.00 | 0.00 | 0.00 | 0.00 | 81 | 11.00 | 39.00 | 23.00 | 38.00 | 161 | 21.00 | 78.00 | 47.00 | 75.00 |
2 | 0.00 | 0.00 | 1.00 | 0.00 | 82 | 11.00 | 39.00 | 24.00 | 38.00 | 162 | 21.00 | 78.00 | 47.00 | 76.00 |
3 | 0.00 | 1.00 | 1.00 | 1.00 | 83 | 11.00 | 40.00 | 24.00 | 39.00 | 163 | 21.00 | 79.00 | 47.00 | 76.00 |
4 | 1.00 | 1.00 | 1.00 | 1.00 | 84 | 11.00 | 40.00 | 24.00 | 39.00 | 164 | 21.00 | 79.00 | 48.00 | 77.00 |
5 | 1.00 | 2.00 | 1.00 | 2.00 | 85 | 11.00 | 41.00 | 25.00 | 39.00 | 165 | 21.00 | 80.00 | 48.00 | 77.00 |
6 | 1.00 | 2.00 | 2.00 | 2.00 | 86 | 11.00 | 41.00 | 25.00 | 40.00 | 166 | 22.00 | 80.00 | 48.00 | 78.00 |
7 | 1.00 | 3.00 | 2.00 | 3.00 | 87 | 11.00 | 42.00 | 25.00 | 40.00 | 167 | 22.00 | 80.00 | 48.00 | 78.00 |
8 | 1.00 | 3.00 | 2.00 | 3.00 | 88 | 11.00 | 42.00 | 26.00 | 41.00 | 168 | 22.00 | 81.00 | 49.00 | 78.00 |
9 | 1.00 | 4.00 | 3.00 | 4.00 | 89 | 12.00 | 43.00 | 26.00 | 41.00 | 169 | 22.00 | 81.00 | 49.00 | 79.00 |
10 | 1.00 | 4.00 | 3.00 | 4.00 | 90 | 12.00 | 43.00 | 26.00 | 42.00 | 170 | 22.00 | 82.00 | 49.00 | 79.00 |
11 | 1.00 | 5.00 | 3.00 | 5.00 | 91 | 12.00 | 44.00 | 26.00 | 42.00 | 171 | 22.00 | 82.00 | 50.00 | 80.00 |
12 | 2.00 | 5.00 | 3.00 | 5.00 | 92 | 12.00 | 44.00 | 27.00 | 43.00 | 172 | 22.00 | 83.00 | 50.00 | 80.00 |
13 | 2.00 | 6.00 | 4.00 | 6.00 | 93 | 12.00 | 45.00 | 27.00 | 43.00 | 173 | 22.00 | 83.00 | 50.00 | 81.00 |
14 | 2.00 | 6.00 | 4.00 | 6.00 | 94 | 12.00 | 45.00 | 27.00 | 44.00 | 174 | 23.00 | 84.00 | 50.00 | 81.00 |
15 | 2.00 | 7.00 | 4.00 | 7.00 | 95 | 12.00 | 46.00 | 28.00 | 44.00 | 175 | 23.00 | 84.00 | 51.00 | 82.00 |
16 | 2.00 | 7.00 | 5.00 | 7.00 | 96 | 12.00 | 46.00 | 28.00 | 45.00 | 176 | 23.00 | 85.00 | 51.00 | 82.00 |
17 | 2.00 | 8.00 | 5.00 | 7.00 | 97 | 13.00 | 47.00 | 28.00 | 45.00 | 177 | 23.00 | 85.00 | 51.00 | 83.00 |
18 | 2.00 | 8.00 | 5.00 | 8.00 | 98 | 13.00 | 47.00 | 28.00 | 46.00 | 178 | 23.00 | 86.00 | 52.00 | 83.00 |
19 | 2.00 | 9.00 | 6.00 | 8.00 | 99 | 13.00 | 48.00 | 29.00 | 46.00 | 179 | 23.00 | 86.00 | 52.00 | 84.00 |
20 | 3.00 | 9.00 | 6.00 | 9.00 | 100 | 13.00 | 48.00 | 29.00 | 46.00 | 180 | 23.00 | 87.00 | 52.00 | 84.00 |
21 | 3.00 | 10.00 | 6.00 | 9.00 | 101 | 13.00 | 48.00 | 29.00 | 47.00 | 181 | 24.00 | 87.00 | 52.00 | 85.00 |
22 | 3.00 | 10.00 | 6.00 | 10.00 | 102 | 13.00 | 49.00 | 30.00 | 47.00 | 182 | 24.00 | 88.00 | 53.00 | 85.00 |
23 | 3.00 | 11.00 | 7.00 | 10.00 | 103 | 13.00 | 49.00 | 30.00 | 48.00 | 183 | 24.00 | 88.00 | 53.00 | 86.00 |
24 | 3.00 | 11.00 | 7.00 | 11.00 | 104 | 14.00 | 50.00 | 30.00 | 48.00 | 184 | 24.00 | 89.00 | 53.00 | 86.00 |
25 | 3.00 | 12.00 | 7.00 | 11.00 | 105 | 14.00 | 50.00 | 30.00 | 49.00 | 185 | 24.00 | 89.00 | 54.00 | 86.00 |
26 | 3.00 | 12.00 | 8.00 | 12.00 | 106 | 14.00 | 51.00 | 31.00 | 49.00 | 186 | 24.00 | 90.00 | 54.00 | 87.00 |
27 | 4.00 | 13.00 | 8.00 | 12.00 | 107 | 14.00 | 51.00 | 31.00 | 50.00 | 187 | 24.00 | 90.00 | 54.00 | 87.00 |
28 | 4.00 | 13.00 | 8.00 | 13.00 | 108 | 14.00 | 52.00 | 31.00 | 50.00 | 188 | 24.00 | 91.00 | 55.00 | 88.00 |
29 | 4.00 | 14.00 | 8.00 | 13.00 | 109 | 14.00 | 52.00 | 32.00 | 51.00 | 189 | 25.00 | 91.00 | 55.00 | 88.00 |
30 | 4.00 | 14.00 | 9.00 | 14.00 | 110 | 14.00 | 53.00 | 32.00 | 51.00 | 190 | 25.00 | 92.00 | 55.00 | 89.00 |
31 | 4.00 | 15.00 | 9.00 | 14.00 | 111 | 14.00 | 53.00 | 32.00 | 52.00 | 191 | 25.00 | 92.00 | 55.00 | 89.00 |
32 | 4.00 | 15.00 | 9.00 | 15.00 | 112 | 15.00 | 54.00 | 32.00 | 52.00 | 192 | 25.00 | 93.00 | 56.00 | 90.00 |
33 | 4.00 | 16.00 | 10.00 | 15.00 | 113 | 15.00 | 54.00 | 33.00 | 53.00 | 193 | 25.00 | 93.00 | 56.00 | 90.00 |
34 | 4.00 | 16.00 | 10.00 | 15.00 | 114 | 15.00 | 55.00 | 33.00 | 53.00 | 194 | 25.00 | 94.00 | 56.00 | 91.00 |
35 | 5.00 | 16.00 | 10.00 | 16.00 | 115 | 15.00 | 55.00 | 33.00 | 54.00 | 195 | 25.00 | 94.00 | 57.00 | 91.00 |
36 | 5.00 | 17.00 | 10.00 | 16.00 | 116 | 15.00 | 56.00 | 34.00 | 54.00 | 196 | 25.00 | 95.00 | 57.00 | 92.00 |
37 | 5.00 | 17.00 | 11.00 | 17.00 | 117 | 15.00 | 56.00 | 34.00 | 54.00 | 197 | 26.00 | 95.00 | 57.00 | 92.00 |
38 | 5.00 | 18.00 | 11.00 | 17.00 | 118 | 15.00 | 57.00 | 34.00 | 55.00 | 198 | 26.00 | 96.00 | 57.00 | 93.00 |
39 | 5.00 | 18.00 | 11.00 | 18.00 | 119 | 15.00 | 57.00 | 35.00 | 55.00 | 199 | 26.00 | 96.00 | 58.00 | 93.00 |
40 | 5.00 | 19.00 | 12.00 | 18.00 | 120 | 16.00 | 58.00 | 35.00 | 56.00 | 200 | 26.00 | 96.00 | 58.00 | 93.00 |
41 | 5.00 | 19.00 | 12.00 | 19.00 | 121 | 16.00 | 58.00 | 35.00 | 56.00 | 201 | 26.00 | 97.00 | 58.00 | 94.00 |
42 | 5.00 | 20.00 | 12.00 | 19.00 | 122 | 16.00 | 59.00 | 35.00 | 57.00 | 202 | 26.00 | 97.00 | 59.00 | 94.00 |
43 | 6.00 | 20.00 | 12.00 | 20.00 | 123 | 16.00 | 59.00 | 36.00 | 57.00 | 203 | 26.00 | 98.00 | 59.00 | 95.00 |
44 | 6.00 | 21.00 | 13.00 | 20.00 | 124 | 16.00 | 60.00 | 36.00 | 58.00 | 204 | 27.00 | 98.00 | 59.00 | 95.00 |
45 | 6.00 | 21.00 | 13.00 | 21.00 | 125 | 16.00 | 60.00 | 36.00 | 58.00 | 205 | 27.00 | 99.00 | 59.00 | 96.00 |
46 | 6.00 | 22.00 | 13.00 | 21.00 | 126 | 16.00 | 61.00 | 37.00 | 59.00 | 206 | 27.00 | 99.00 | 60.00 | 96.00 |
47 | 6.00 | 22.00 | 14.00 | 22.00 | 127 | 17.00 | 61.00 | 37.00 | 59.00 | 207 | 27.00 | 100.00 | 60.00 | 97.00 |
48 | 6.00 | 23.00 | 14.00 | 22.00 | 128 | 17.00 | 62.00 | 37.00 | 60.00 | 208 | 27.00 | 100.00 | 60.00 | 97.00 |
49 | 6.00 | 23.00 | 14.00 | 23.00 | 129 | 17.00 | 62.00 | 37.00 | 60.00 | 209 | 27.00 | 101.00 | 61.00 | 98.00 |
50 | 6.00 | 24.00 | 14.00 | 23.00 | 130 | 17.00 | 63.00 | 38.00 | 61.00 | 210 | 27.00 | 101.00 | 61.00 | 98.00 |
51 | 7.00 | 24.00 | 15.00 | 23.00 | 131 | 17.00 | 63.00 | 38.00 | 61.00 | 211 | 27.00 | 102.00 | 61.00 | 99.00 |
52 | 7.00 | 25.00 | 15.00 | 24.00 | 132 | 17.00 | 64.00 | 38.00 | 62.00 | 212 | 28.00 | 102.00 | 61.00 | 99.00 |
53 | 7.00 | 25.00 | 15.00 | 24.00 | 133 | 17.00 | 64.00 | 39.00 | 62.00 | 213 | 28.00 | 103.00 | 62.00 | 100.00 |
54 | 7.00 | 26.00 | 16.00 | 25.00 | 134 | 17.00 | 64.00 | 39.00 | 62.00 | 214 | 28.00 | 103.00 | 62.00 | 100.00 |
55 | 7.00 | 26.00 | 16.00 | 25.00 | 135 | 18.00 | 65.00 | 39.00 | 63.00 | 215 | 28.00 | 104.00 | 62.00 | 101.00 |
56 | 7.00 | 27.00 | 16.00 | 26.00 | 136 | 18.00 | 65.00 | 39.00 | 63.00 | 216 | 28.00 | 104.00 | 63.00 | 101.00 |
57 | 7.00 | 27.00 | 17.00 | 26.00 | 137 | 18.00 | 66.00 | 40.00 | 64.00 | 217 | 28.00 | 105.00 | 63.00 | 101.00 |
58 | 8.00 | 28.00 | 17.00 | 27.00 | 138 | 18.00 | 66.00 | 40.00 | 64.00 | 218 | 28.00 | 105.00 | 63.00 | 102.00 |
59 | 8.00 | 28.00 | 17.00 | 27.00 | 139 | 18.00 | 67.00 | 40.00 | 65.00 | 219 | 28.00 | 106.00 | 64.00 | 102.00 |
60 | 8.00 | 29.00 | 17.00 | 28.00 | 140 | 18.00 | 67.00 | 41.00 | 65.00 | 220 | 29.00 | 106.00 | 64.00 | 103.00 |
61 | 8.00 | 29.00 | 18.00 | 28.00 | 141 | 18.00 | 68.00 | 41.00 | 66.00 | 221 | 29.00 | 107.00 | 64.00 | 103.00 |
62 | 8.00 | 30.00 | 18.00 | 29.00 | 142 | 18.00 | 68.00 | 41.00 | 66.00 | 222 | 29.00 | 107.00 | 64.00 | 104.00 |
63 | 8.00 | 30.00 | 18.00 | 29.00 | 143 | 19.00 | 69.00 | 41.00 | 67.00 | 223 | 29.00 | 108.00 | 65.00 | 104.00 |
64 | 8.00 | 31.00 | 19.00 | 30.00 | 144 | 19.00 | 69.00 | 42.00 | 67.00 | 224 | 29.00 | 108.00 | 65.00 | 105.00 |
65 | 8.00 | 31.00 | 19.00 | 30.00 | 145 | 19.00 | 70.00 | 42.00 | 68.00 | 225 | 29.00 | 109.00 | 65.00 | 105.00 |
66 | 9.00 | 32.00 | 19.00 | 31.00 | 146 | 19.00 | 70.00 | 42.00 | 68.00 | 226 | 29.00 | 109.00 | 66.00 | 106.00 |
67 | 9.00 | 32.00 | 19.00 | 31.00 | 147 | 19.00 | 71.00 | 43.00 | 69.00 | 227 | 30.00 | 110.00 | 66.00 | 106.00 |
68 | 9.00 | 32.00 | 20.00 | 31.00 | 148 | 19.00 | 71.00 | 43.00 | 69.00 | 228 | 30.00 | 110.00 | 66.00 | 107.00 |
69 | 9.00 | 33.00 | 20.00 | 32.00 | 149 | 19.00 | 72.00 | 43.00 | 70.00 | 229 | 30.00 | 111.00 | 66.00 | 107.00 |
70 | 9.00 | 33.00 | 20.00 | 32.00 | 150 | 19.00 | 72.00 | 43.00 | 70.00 | 230 | 30.00 | 111.00 | 67.00 | 108.00 |
71 | 9.00 | 34.00 | 21.00 | 33.00 | 151 | 20.00 | 73.00 | 44.00 | 70.00 | 231 | 30.00 | 112.00 | 67.00 | 108.00 |
72 | 9.00 | 34.00 | 21.00 | 33.00 | 152 | 20.00 | 73.00 | 44.00 | 71.00 | 232 | 30.00 | 112.00 | 67.00 | 109.00 |
73 | 9.00 | 35.00 | 21.00 | 34.00 | 153 | 20.00 | 74.00 | 44.00 | 71.00 | 233 | 30.00 | 113.00 | 68.00 | 109.00 |
74 | 10.00 | 35.00 | 21.00 | 34.00 | 154 | 20.00 | 74.00 | 45.00 | 72.00 | 234 | 30.00 | 113.00 | 68.00 | 109.00 |
75 | 10.00 | 36.00 | 22.00 | 35.00 | 155 | 20.00 | 75.00 | 45.00 | 72.00 | 235 | 31.00 | 113.00 | 68.00 | 110.00 |
| Amount to be withheld |
| Amount to be withheld |
| Amount to be withheld | |||||||||
| Resident |
| Foreign Resident |
| Resident | Foreign Resident |
| Resident | Foreign Resident | |||||
Earnings | With tax file number | No tax file number | With tax file number | No tax file number | Earnings | With tax file number | No tax file number | With tax file number | No tax file number | Earnings | With tax file number | No tax file number | With tax file number | No tax file number |
1 | 2 | 3 | 4 | 5 | 1 | £ | 3 | 4 | 5 | 1 | £ | 3 | 4 | 5 |
$ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ |
236 | 31.00 | 114.00 | 68.00 | 110.00 | 316 | 41.00 | 153.00 | 92.00 | 148.00 | 396 | 51.00 | 192.00 | 115.00 | 186.00 |
237 | 31.00 | 114.00 | 69.00 | 111.00 | 317 | 41.00 | 153.00 | 92.00 | 148.00 | 397 | 52.00 | 192.00 | 115.00 | 186.00 |
238 | 31.00 | 115.00 | 69.00 | 111.00 | 318 | 41.00 | 154.00 | 92.00 | 149.00 | 398 | 52.00 | 193.00 | 115.00 | 187.00 |
239 | 31.00 | 115.00 | 69.00 | 112.00 | 319 | 41.00 | 154.00 | 93.00 | 149.00 | 399 | 52.00 | 193.00 | 116.00 | 187.00 |
240 | 31.00 | 116.00 | 70.00 | 112.00 | 320 | 42.00 | 155.00 | 93.00 | 150.00 | 400 | 52.00 | 193.00 | 116.00 | 187.00 |
241 | 31.00 | 116.00 | 70.00 | 113.00 | 321 | 42.00 | 155.00 | 93.00 | 150.00 | 401 | 52.00 | 194.00 | 116.00 | 188.00 |
242 | 31.00 | 117.00 | 70.00 | 113.00 | 322 | 42.00 | 156.00 | 93.00 | 151.00 | 402 | 52.00 | 194.00 | 117.00 | 188.00 |
243 | 32.00 | 117.00 | 70.00 | 114.00 | 323 | 42.00 | 156.00 | 94.00 | 151.00 | 403 | 52.00 | 195.00 | 117.00 | 189.00 |
244 | 32.00 | 118.00 | 71.00 | 114.00 | 324 | 42.00 | 157.00 | 94.00 | 152.00 | 404 | 53.00 | 195.00 | 117.00 | 189.00 |
245 | 32.00 | 118.00 | 71.00 | 115.00 | 325 | 42.00 | 157.00 | 94.00 | 152.00 | 405 | 53.00 | 196.00 | 117.00 | 190.00 |
246 | 32.00 | 119.00 | 71.00 | 115.00 | 326 | 42.00 | 158.00 | 95.00 | 153.00 | 406 | 53.00 | 196.00 | 118.00 | 190.00 |
247 | 32.00 | 119.00 | 72.00 | 116.00 | 327 | 43.00 | 158.00 | 95.00 | 153.00 | 407 | 53.00 | 197.00 | 118.00 | 191.00 |
248 | 32.00 | 120.00 | 72.00 | 116.00 | 328 | 43.00 | 159.00 | 95.00 | 154.00 | 408 | 53.00 | 197.00 | 118.00 | 191.00 |
249 | 32.00 | 120.00 | 72.00 | 117.00 | 329 | 43.00 | 159.00 | 95.00 | 154.00 | 409 | 53.00 | 198.00 | 119.00 | 192.00 |
250 | 32.00 | 121.00 | 72.00 | 117.00 | 330 | 43.00 | 160.00 | 96.00 | 155.00 | 410 | 53.00 | 198.00 | 119.00 | 192.00 |
251 | 33.00 | 121.00 | 73.00 | 117.00 | 331 | 43.00 | 160.00 | 96.00 | 155.00 | 411 | 53.00 | 199.00 | 119.00 | 193.00 |
252 | 33.00 | 122.00 | 73.00 | 118.00 | 332 | 43.00 | 161.00 | 96.00 | 156.00 | 412 | 54.00 | 199.00 | 119.00 | 193.00 |
253 | 33.00 | 122.00 | 73.00 | 118.00 | 333 | 43.00 | 161.00 | 97.00 | 156.00 | 413 | 54.00 | 200.00 | 120.00 | 194.00 |
254 | 33.00 | 123.00 | 74.00 | 119.00 | 334 | 43.00 | 161.00 | 97.00 | 156.00 | 414 | 54.00 | 200.00 | 120.00 | 194.00 |
255 | 33.00 | 123.00 | 74.00 | 119.00 | 335 | 44.00 | 162.00 | 97.00 | 157.00 | 415 | 54.00 | 201.00 | 120.00 | 195.00 |
256 | 33.00 | 124.00 | 74.00 | 120.00 | 336 | 44.00 | 162.00 | 97.00 | 157.00 | 416 | 54.00 | 201.00 | 121.00 | 195.00 |
257 | 33.00 | 124.00 | 75.00 | 120.00 | 337 | 44.00 | 163.00 | 98.00 | 158.00 | 417 | 54.00 | 202.00 | 121.00 | 195.00 |
258 | 34.00 | 125.00 | 75.00 | 121.00 | 338 | 44.00 | 163.00 | 98.00 | 158.00 | 418 | 54.00 | 202.00 | 121.00 | 196.00 |
259 | 34.00 | 125.00 | 75.00 | 121.00 | 339 | 44.00 | 164.00 | 98.00 | 159.00 | 419 | 54.00 | 203.00 | 122.00 | 196.00 |
260 | 34.00 | 126.00 | 75.00 | 122.00 | 340 | 44.00 | 164.00 | 99.00 | 159.00 | 420 | 55.00 | 203.00 | 122.00 | 197.00 |
261 | 34.00 | 126.00 | 76.00 | 122.00 | 341 | 44.00 | 165.00 | 99.00 | 160.00 | 421 | 55.00 | 204.00 | 122.00 | 197.00 |
262 | 34.00 | 127.00 | 76.00 | 123.00 | 342 | 44.00 | 165.00 | 99.00 | 160.00 | 422 | 55.00 | 204.00 | 122.00 | 198.00 |
263 | 34.00 | 127.00 | 76.00 | 123.00 | 343 | 45.00 | 166.00 | 99.00 | 161.00 | 423 | 55.00 | 205.00 | 123.00 | 198.00 |
264 | 34.00 | 128.00 | 77.00 | 124.00 | 344 | 45.00 | 166.00 | 100.00 | 161.00 | 424 | 55.00 | 205.00 | 123.00 | 199.00 |
265 | 34.00 | 128.00 | 77.00 | 124.00 | 345 | 45.00 | 167.00 | 100.00 | 162.00 | 425 | 55.00 | 206.00 | 123.00 | 199.00 |
266 | 35.00 | 129.00 | 77.00 | 125.00 | 346 | 45.00 | 167.00 | 100.00 | 162.00 | 426 | 55.00 | 206.00 | 124.00 | 200.00 |
267 | 35.00 | 129.00 | 77.00 | 125.00 | 347 | 45.00 | 168.00 | 101.00 | 163.00 | 427 | 56.00 | 207.00 | 124.00 | 200.00 |
268 | 35.00 | 129.00 | 78.00 | 125.00 | 348 | 45.00 | 168.00 | 101.00 | 163.00 | 428 | 56.00 | 207.00 | 124.00 | 201.00 |
269 | 35.00 | 130.00 | 78.00 | 126.00 | 349 | 45.00 | 169.00 | 101.00 | 164.00 | 429 | 56.00 | 208.00 | 124.00 | 201.00 |
270 | 35.00 | 130.00 | 78.00 | 126.00 | 350 | 45.00 | 169.00 | 101.00 | 164.00 | 430 | 56.00 | 208.00 | 125.00 | 202.00 |
271 | 35.00 | 131.00 | 79.00 | 127.00 | 351 | 46.00 | 170.00 | 102.00 | 164.00 | 431 | 56.00 | 209.00 | 125.00 | 202.00 |
272 | 35.00 | 131.00 | 79.00 | 127.00 | 352 | 46.00 | 170.00 | 102.00 | 165.00 | 432 | 56.00 | 209.00 | 125.00 | 203.00 |
273 | 35.00 | 132.00 | 79.00 | 128.00 | 353 | 46.00 | 171.00 | 102.00 | 165.00 | 433 | 56.00 | 210.00 | 126.00 | 203.00 |
274 | 36.00 | 132.00 | 79.00 | 128.00 | 354 | 46.00 | 171.00 | 103.00 | 166.00 | 434 | 56.00 | 210.00 | 126.00 | 203.00 |
275 | 36.00 | 133.00 | 80.00 | 129.00 | 355 | 46.00 | 172.00 | 103.00 | 166.00 | 435 | 57.00 | 210.00 | 126.00 | 204.00 |
276 | 36.00 | 133.00 | 80.00 | 129.00 | 356 | 46.00 | 172.00 | 103.00 | 167.00 | 436 | 57.00 | 211.00 | 126.00 | 204.00 |
277 | 36.00 | 134.00 | 80.00 | 130.00 | 357 | 46.00 | 173.00 | 104.00 | 167.00 | 437 | 57.00 | 211.00 | 127.00 | 205.00 |
278 | 36.00 | 134.00 | 81.00 | 130.00 | 358 | 47.00 | 173.00 | 104.00 | 168.00 | 438 | 57.00 | 212.00 | 127.00 | 205.00 |
279 | 36.00 | 135.00 | 81.00 | 131.00 | 359 | 47.00 | 174.00 | 104.00 | 168.00 | 439 | 57.00 | 212.00 | 127.00 | 206.00 |
280 | 36.00 | 135.00 | 81.00 | 131.00 | 360 | 47.00 | 174.00 | 104.00 | 169.00 | 440 | 57.00 | 213.00 | 128.00 | 206.00 |
281 | 37.00 | 136.00 | 81.00 | 132.00 | 361 | 47.00 | 175.00 | 105.00 | 169.00 | 441 | 57.00 | 213.00 | 128.00 | 207.00 |
282 | 37.00 | 136.00 | 82.00 | 132.00 | 362 | 47.00 | 175.00 | 105.00 | 170.00 | 442 | 57.00 | 214.00 | 128.00 | 207.00 |
283 | 37.00 | 137.00 | 82.00 | 133.00 | 363 | 47.00 | 176.00 | 105.00 | 170.00 | 443 | 58.00 | 214.00 | 128.00 | 208.00 |
284 | 37.00 | 137.00 | 82.00 | 133.00 | 364 | 47.00 | 176.00 | 106.00 | 171.00 | 444 | 58.00 | 215.00 | 129.00 | 208.00 |
285 | 37.00 | 138.00 | 83.00 | 133.00 | 365 | 47.00 | 177.00 | 106.00 | 171.00 | 445 | 58.00 | 215.00 | 129.00 | 209.00 |
286 | 37.00 | 138.00 | 83.00 | 134.00 | 366 | 48.00 | 177.00 | 106.00 | 172.00 | 446 | 58.00 | 216.00 | 129.00 | 209.00 |
287 | 37.00 | 139.00 | 83.00 | 134.00 | 367 | 48.00 | 177.00 | 106.00 | 172.00 | 447 | 58.00 | 216.00 | 130.00 | 210.00 |
288 | 37.00 | 139.00 | 84.00 | 135.00 | 368 | 48.00 | 178.00 | 107.00 | 172.00 | 448 | 58.00 | 217.00 | 130.00 | 210.00 |
289 | 38.00 | 140.00 | 84.00 | 135.00 | 369 | 48.00 | 178.00 | 107.00 | 173.00 | 449 | 58.00 | 217.00 | 130.00 | 211.00 |
290 | 38.00 | 140.00 | 84.00 | 136.00 | 370 | 48.00 | 179.00 | 107.00 | 173.00 | 450 | 58.00 | 218.00 | 130.00 | 211.00 |
291 | 38.00 | 141.00 | 84.00 | 136.00 | 371 | 48.00 | 179.00 | 108.00 | 174.00 | 451 | 59.00 | 218.00 | 131.00 | 211.00 |
292 | 38.00 | 141.00 | 85.00 | 137.00 | 372 | 48.00 | 180.00 | 108.00 | 174.00 | 452 | 59.00 | 219.00 | 131.00 | 212.00 |
293 | 38.00 | 142.00 | 85.00 | 137.00 | 373 | 48.00 | 180.00 | 108.00 | 175.00 | 453 | 59.00 | 219.00 | 131.00 | 212.00 |
294 | 38.00 | 142.00 | 85.00 | 138.00 | 374 | 49.00 | 181.00 | 108.00 | 175.00 | 454 | 59.00 | 220.00 | 132.00 | 213.00 |
295 | 38.00 | 143.00 | 86.00 | 138.00 | 375 | 49.00 | 181.00 | 109.00 | 176.00 | 455 | 59.00 | 220.00 | 132.00 | 213.00 |
296 | 38.00 | 143.00 | 86.00 | 139.00 | 376 | 49.00 | 182.00 | 109.00 | 176.00 | 456 | 59.00 | 221.00 | 132.00 | 214.00 |
297 | 39.00 | 144.00 | 86.00 | 139.00 | 377 | 49.00 | 182.00 | 109.00 | 177.00 | 457 | 59.00 | 221.00 | 133.00 | 214.00 |
298 | 39.00 | 144.00 | 86.00 | 140.00 | 378 | 49.00 | 183.00 | 110.00 | 177.00 | 458 | 60.00 | 222.00 | 133.00 | 215.00 |
299 | 39.00 | 145.00 | 87.00 | 140.00 | 379 | 49.00 | 183.00 | 110.00 | 178.00 | 459 | 60.00 | 222.00 | 133.00 | 215.00 |
300 | 39.00 | 145.00 | 87.00 | 140.00 | 380 | 49.00 | 184.00 | 110.00 | 178.00 | 460 | 60.00 | 223.00 | 133.00 | 216.00 |
301 | 39.00 | 145.00 | 87.00 | 141.00 | 381 | 50.00 | 184.00 | 110.00 | 179.00 | 461 | 60.00 | 223.00 | 134.00 | 216.00 |
302 | 39.00 | 146.00 | 88.00 | 141.00 | 382 | 50.00 | 185.00 | 111.00 | 179.00 | 462 | 60.00 | 224.00 | 134.00 | 217.00 |
303 | 39.00 | 146.00 | 88.00 | 142.00 | 383 | 50.00 | 185.00 | 111.00 | 180.00 | 463 | 60.00 | 224.00 | 134.00 | 217.00 |
304 | 40.00 | 147.00 | 88.00 | 142.00 | 384 | 50.00 | 186.00 | 111.00 | 180.00 | 464 | 60.00 | 225.00 | 135.00 | 218.00 |
305 | 40.00 | 147.00 | 88.00 | 143.00 | 385 | 50.00 | 186.00 | 112.00 | 180.00 | 465 | 60.00 | 225.00 | 135.00 | 218.00 |
306 | 40.00 | 148.00 | 89.00 | 143.00 | 386 | 50.00 | 187.00 | 112.00 | 181.00 | 466 | 61.00 | 226.00 | 135.00 | 219.00 |
307 | 40.00 | 148.00 | 89.00 | 144.00 | 387 | 50.00 | 187.00 | 112.00 | 181.00 | 467 | 61.00 | 226.00 | 135.00 | 219.00 |
308 | 40.00 | 149.00 | 89.00 | 144.00 | 388 | 50.00 | 188.00 | 113.00 | 182.00 | 468 | 61.00 | 226.00 | 136.00 | 219.00 |
309 | 40.00 | 149.00 | 90.00 | 145.00 | 389 | 51.00 | 188.00 | 113.00 | 182.00 | 469 | 61.00 | 227.00 | 136.00 | 220.00 |
310 | 40.00 | 150.00 | 90.00 | 145.00 | 390 | 51.00 | 189.00 | 113.00 | 183.00 | 470 | 61.00 | 227.00 | 136.00 | 220.00 |
311 | 40.00 | 150.00 | 90.00 | 146.00 | 391 | 51.00 | 189.00 | 113.00 | 183.00 | 471 | 61.00 | 228.00 | 137.00 | 221.00 |
312 | 41.00 | 151.00 | 90.00 | 146.00 | 392 | 51.00 | 190.00 | 114.00 | 184.00 | 472 | 61.00 | 228.00 | 137.00 | 221.00 |
313 | 41.00 | 151.00 | 91.00 | 147.00 | 393 | 51.00 | 190.00 | 114.00 | 184.00 | 473 | 61.00 | 229.00 | 137.00 | 222.00 |
314 | 41.00 | 152.00 | 91.00 | 147.00 | 394 | 51.00 | 191.00 | 114.00 | 185.00 | 474 | 62.00 | 229.00 | 137.00 | 222.00 |
315 | 41.00 | 152.00 | 91.00 | 148.00 | 395 | 51.00 | 191.00 | 115.00 | 185.00 | 475 | 62.00 | 230.00 | 138.00 | 223.00 |
| Amount to be withheld |
| Amount to be withheld |
| Amount to be withheld | |||||||||
| Resident |
| Foreign Resident |
| Resident | Foreign Resident |
| Resident | Foreign Resident | |||||
Earnings | With tax file number | No tax file number | With tax file number | No tax file number | Earnings | With tax file number | No tax file number | With tax file number | No tax file number | Earnings | With tax file number | No tax file number | With tax file number | No tax file number |
1 | 2 | 3 | 4 | 5 | 1 | £ | 3 | 4 | 5 | 1 | £ | 3 | 4 | 5 |
$ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ |
476 | 62.00 | 230.00 | 138.00 | 223.00 | 551 | 72.00 | 267.00 | 160.00 | 258.00 | 626 | 81.00 | 303.00 | 182.00 | 294.00 |
477 | 62.00 | 231.00 | 138.00 | 224.00 | 552 | 72.00 | 267.00 | 160.00 | 259.00 | 627 | 82.00 | 304.00 | 182.00 | 294.00 |
478 | 62.00 | 231.00 | 139.00 | 224.00 | 553 | 72.00 | 268.00 | 160.00 | 259.00 | 628 | 82.00 | 304.00 | 182.00 | 295.00 |
479 | 62.00 | 232.00 | 139.00 | 225.00 | 554 | 72.00 | 268.00 | 161.00 | 260.00 | 629 | 82.00 | 305.00 | 182.00 | 295.00 |
480 | 62.00 | 232.00 | 139.00 | 225.00 | 555 | 72.00 | 269.00 | 161.00 | 260.00 | 630 | 82.00 | 305.00 | 183.00 | 296.00 |
481 | 63.00 | 233.00 | 139.00 | 226.00 | 556 | 72.00 | 269.00 | 161.00 | 261.00 | 631 | 82.00 | 306.00 | 183.00 | 296.00 |
482 | 63.00 | 233.00 | 140.00 | 226.00 | 557 | 72.00 | 270.00 | 162.00 | 261.00 | 632 | 82.00 | 306.00 | 183.00 | 297.00 |
483 | 63.00 | 234.00 | 140.00 | 227.00 | 558 | 73.00 | 270.00 | 162.00 | 262.00 | 633 | 82.00 | 307.00 | 184.00 | 297.00 |
484 | 63.00 | 234.00 | 140.00 | 227.00 | 559 | 73.00 | 271.00 | 162.00 | 262.00 | 634 | 82.00 | 307.00 | 184.00 | 297.00 |
485 | 63.00 | 235.00 | 141.00 | 227.00 | 560 | 73.00 | 271.00 | 162.00 | 263.00 | 635 | 83.00 | 307.00 | 184.00 | 298.00 |
486 | 63.00 | 235.00 | 141.00 | 228.00 | 561 | 73.00 | 272.00 | 163.00 | 263.00 | 636 | 83.00 | 308.00 | 184.00 | 298.00 |
487 | 63.00 | 236.00 | 141.00 | 228.00 | 562 | 73.00 | 272.00 | 163.00 | 264.00 | 637 | 83.00 | 308.00 | 185.00 | 299.00 |
488 | 63.00 | 236.00 | 142.00 | 229.00 | 563 | 73.00 | 273.00 | 163.00 | 264.00 | 638 | 83.00 | 309.00 | 185.00 | 299.00 |
489 | 64.00 | 237.00 | 142.00 | 229.00 | 564 | 73.00 | 273.00 | 164.00 | 265.00 | 639 | 83.00 | 309.00 | 185.00 | 300.00 |
490 | 64.00 | 237.00 | 142.00 | 230.00 | 565 | 73.00 | 274.00 | 164.00 | 265.00 | 640 | 83.00 | 310.00 | 186.00 | 300.00 |
491 | 64.00 | 238.00 | 142.00 | 230.00 | 566 | 74.00 | 274.00 | 164.00 | 266.00 | 641 | 83.00 | 310.00 | 186.00 | 301.00 |
492 | 64.00 | 238.00 | 143.00 | 231.00 | 567 | 74.00 | 274.00 | 164.00 | 266.00 | 642 | 83.00 | 311.00 | 186.00 | 301.00 |
493 | 64.00 | 239.00 | 143.00 | 231.00 | 568 | 74.00 | 275.00 | 165.00 | 266.00 | 643 | 84.00 | 311.00 | 186.00 | 302.00 |
494 | 64.00 | 239.00 | 143.00 | 232.00 | 569 | 74.00 | 275.00 | 165.00 | 267.00 | 644 | 84.00 | 312.00 | 187.00 | 302.00 |
495 | 64.00 | 240.00 | 144.00 | 232.00 | 570 | 74.00 | 276.00 | 165.00 | 267.00 | 645 | 84.00 | 312.00 | 187.00 | 303.00 |
496 | 64.00 | 240.00 | 144.00 | 233.00 | 571 | 74.00 | 276.00 | 166.00 | 268.00 | 646 | 84.00 | 313.00 | 187.00 | 303.00 |
497 | 65.00 | 241.00 | 144.00 | 233.00 | 572 | 74.00 | 277.00 | 166.00 | 268.00 | 647 | 84.00 | 313.00 | 188.00 | 304.00 |
498 | 65.00 | 241.00 | 144.00 | 234.00 | 573 | 74.00 | 277.00 | 166.00 | 269.00 | 648 | 84.00 | 314.00 | 188.00 | 304.00 |
499 | 65.00 | 242.00 | 145.00 | 234.00 | 574 | 75.00 | 278.00 | 166.00 | 269.00 | 649 | 84.00 | 314.00 | 188.00 | 305.00 |
500 | 65.00 | 242.00 | 145.00 | 234.00 | 575 | 75.00 | 278.00 | 167.00 | 270.00 | 650 | 84.00 | 315.00 | 188.00 | 305.00 |
501 | 65.00 | 242.00 | 145.00 | 235.00 | 576 | 75.00 | 279.00 | 167.00 | 270.00 | 651 | 85.00 | 315.00 | 189.00 | 305.00 |
502 | 65.00 | 243.00 | 146.00 | 235.00 | 577 | 75.00 | 279.00 | 167.00 | 271.00 | 652 | 85.00 | 316.00 | 189.00 | 306.00 |
503 | 65.00 | 243.00 | 146.00 | 236.00 | 578 | 75.00 | 280.00 | 168.00 | 271.00 | 653 | 85.00 | 316.00 | 189.00 | 306.00 |
504 | 66.00 | 244.00 | 146.00 | 236.00 | 579 | 75.00 | 280.00 | 168.00 | 272.00 | 654 | 85.00 | 317.00 | 190.00 | 307.00 |
505 | 66.00 | 244.00 | 146.00 | 237.00 | 580 | 75.00 | 281.00 | 168.00 | 272.00 | 655 | 85.00 | 317.00 | 190.00 | 307.00 |
506 | 66.00 | 245.00 | 147.00 | 237.00 | 581 | 76.00 | 281.00 | 168.00 | 273.00 | 656 | 85.00 | 318.00 | 190.00 | 308.00 |
507 | 66.00 | 245.00 | 147.00 | 238.00 | 582 | 76.00 | 282.00 | 169.00 | 273.00 | 657 | 85.00 | 318.00 | 191.00 | 308.00 |
508 | 66.00 | 246.00 | 147.00 | 238.00 | 583 | 76.00 | 282.00 | 169.00 | 274.00 | 658 | 86.00 | 319.00 | 191.00 | 309.00 |
509 | 66.00 | 246.00 | 148.00 | 239.00 | 584 | 76.00 | 283.00 | 169.00 | 274.00 | 659 | 86.00 | 319.00 | 191.00 | 309.00 |
510 | 66.00 | 247.00 | 148.00 | 239.00 | 585 | 76.00 | 283.00 | 170.00 | 274.00 | 660 | 86.00 | 320.00 | 191.00 | 310.00 |
511 | 66.00 | 247.00 | 148.00 | 240.00 | 586 | 76.00 | 284.00 | 170.00 | 275.00 | 661 | 86.00 | 320.00 | 192.00 | 310.00 |
512 | 67.00 | 248.00 | 148.00 | 240.00 | 587 | 76.00 | 284.00 | 170.00 | 275.00 | 662 | 86.00 | 321.00 | 192.00 | 311.00 |
513 | 67.00 | 248.00 | 149.00 | 241.00 | 588 | 76.00 | 285.00 | 171.00 | 276.00 | 663 | 86.00 | 321.00 | 192.00 | 311.00 |
514 | 67.00 | 249.00 | 149.00 | 241.00 | 589 | 77.00 | 285.00 | 171.00 | 276.00 | 664 | 86.00 | 322.00 | 193.00 | 312.00 |
515 | 67.00 | 249.00 | 149.00 | 242.00 | 590 | 77.00 | 286.00 | 171.00 | 277.00 | 665 | 86.00 | 322.00 | 193.00 | 312.00 |
516 | 67.00 | 250.00 | 150.00 | 242.00 | 591 | 77.00 | 286.00 | 171.00 | 277.00 | 666 | 87.00 | 323.00 | 193.00 | 313.00 |
517 | 67.00 | 250.00 | 150.00 | 242.00 | 592 | 77.00 | 287.00 | 172.00 | 278.00 | 667 | 87.00 | 323.00 | 193.00 | 313.00 |
518 | 67.00 | 251.00 | 150.00 | 243.00 | 593 | 77.00 | 287.00 | 172.00 | 278.00 | 668 | 87.00 | 323.00 | 194.00 | 313.00 |
519 | 67.00 | 251.00 | 151.00 | 243.00 | 594 | 77.00 | 288.00 | 172.00 | 279.00 | 669 | 87.00 | 324.00 | 194.00 | 314.00 |
520 | 68.00 | 252.00 | 151.00 | 244.00 | 595 | 77.00 | 288.00 | 173.00 | 279.00 | 670 | 87.00 | 324.00 | 194.00 | 314.00 |
521 | 68.00 | 252.00 | 151.00 | 244.00 | 596 | 77.00 | 289.00 | 173.00 | 280.00 | 671 | 87.00 | 325.00 | 195.00 | 315.00 |
522 | 68.00 | 253.00 | 151.00 | 245.00 | 597 | 78.00 | 289.00 | 173.00 | 280.00 | 672 | 87.00 | 325.00 | 195.00 | 315.00 |
523 | 68.00 | 253.00 | 152.00 | 245.00 | 598 | 78.00 | 290.00 | 173.00 | 281.00 | 673 | 87.00 | 326.00 | 195.00 | 316.00 |
524 | 68.00 | 254.00 | 152.00 | 246.00 | 599 | 78.00 | 290.00 | 174.00 | 281.00 | 674 | 88.00 | 326.00 | 195.00 | 316.00 |
525 | 68.00 | 254.00 | 152.00 | 246.00 | 600 | 78.00 | 290.00 | 174.00 | 281.00 | 675 | 88.00 | 327.00 | 196.00 | 317.00 |
526 | 68.00 | 255.00 | 153.00 | 247.00 | 601 | 78.00 | 291.00 | 174.00 | 282.00 | 676 | 88.00 | 327.00 | 196.00 | 317.00 |
527 | 69.00 | 255.00 | 153.00 | 247.00 | 602 | 78.00 | 291.00 | 175.00 | 282.00 | 677 | 88.00 | 328.00 | 196.00 | 318.00 |
528 | 69.00 | 256.00 | 153.00 | 248.00 | 603 | 78.00 | 292.00 | 175.00 | 283.00 | 678 | 88.00 | 328.00 | 197.00 | 318.00 |
529 | 69.00 | 256.00 | 153.00 | 248.00 | 604 | 79.00 | 292.00 | 175.00 | 283.00 | 679 | 88.00 | 329.00 | 197.00 | 319.00 |
530 | 69.00 | 257.00 | 154.00 | 249.00 | 605 | 79.00 | 293.00 | 175.00 | 284.00 | 680 | 88.00 | 329.00 | 197.00 | 319.00 |
531 | 69.00 | 257.00 | 154.00 | 249.00 | 606 | 79.00 | 293.00 | 176.00 | 284.00 | 681 | 89.00 | 330.00 | 197.00 | 320.00 |
532 | 69.00 | 258.00 | 154.00 | 250.00 | 607 | 79.00 | 294.00 | 176.00 | 285.00 | 682 | 89.00 | 330.00 | 198.00 | 320.00 |
533 | 69.00 | 258.00 | 155.00 | 250.00 | 608 | 79.00 | 294.00 | 176.00 | 285.00 | 683 | 89.00 | 331.00 | 198.00 | 321.00 |
534 | 69.00 | 258.00 | 155.00 | 250.00 | 609 | 79.00 | 295.00 | 177.00 | 286.00 | 684 | 89.00 | 331.00 | 198.00 | 321.00 |
535 | 70.00 | 259.00 | 155.00 | 251.00 | 610 | 79.00 | 295.00 | 177.00 | 286.00 | 685 | 89.00 | 332.00 | 199.00 | 321.00 |
536 | 70.00 | 259.00 | 155.00 | 251.00 | 611 | 79.00 | 296.00 | 177.00 | 287.00 | 686 | 89.00 | 332.00 | 199.00 | 322.00 |
537 | 70.00 | 260.00 | 156.00 | 252.00 | 612 | 80.00 | 296.00 | 177.00 | 287.00 | 687 | 89.00 | 333.00 | 199.00 | 322.00 |
538 | 70.00 | 260.00 | 156.00 | 252.00 | 613 | 80.00 | 297.00 | 178.00 | 288.00 | 688 | 89.00 | 333.00 | 200.00 | 323.00 |
539 | 70.00 | 261.00 | 156.00 | 253.00 | 614 | 80.00 | 297.00 | 178.00 | 288.00 | 689 | 90.00 | 334.00 | 200.00 | 323.00 |
540 | 70.00 | 261.00 | 157.00 | 253.00 | 615 | 80.00 | 298.00 | 178.00 | 289.00 | 690 | 90.00 | 334.00 | 200.00 | 324.00 |
541 | 70.00 | 262.00 | 157.00 | 254.00 | 616 | 80.00 | 298.00 | 179.00 | 289.00 | 691 | 90.00 | 335.00 | 200.00 | 324.00 |
542 | 70.00 | 262.00 | 157.00 | 254.00 | 617 | 80.00 | 299.00 | 179.00 | 289.00 | 692 | 90.00 | 335.00 | 201.00 | 325.00 |
543 | 71.00 | 263.00 | 157.00 | 255.00 | 618 | 80.00 | 299.00 | 179.00 | 290.00 | 693 | 90.00 | 336.00 | 201.00 | 325.00 |
544 | 71.00 | 263.00 | 158.00 | 255.00 | 619 | 80.00 | 300.00 | 180.00 | 290.00 | 694 | 90.00 | 336.00 | 201.00 | 326.00 |
545 | 71.00 | 264.00 | 158.00 | 256.00 | 620 | 81.00 | 300.00 | 180.00 | 291.00 | 695 | 90.00 | 337.00 | 202.00 | 326.00 |
546 | 71.00 | 264.00 | 158.00 | 256.00 | 621 | 81.00 | 301.00 | 180.00 | 291.00 | 696 | 90.00 | 337.00 | 202.00 | 327.00 |
547 | 71.00 | 265.00 | 159.00 | 257.00 | 622 | 81.00 | 301.00 | 180.00 | 292.00 | 697 | 91.00 | 338.00 | 202.00 | 327.00 |
548 | 71.00 | 265.00 | 159.00 | 257.00 | 623 | 81.00 | 302.00 | 181.00 | 292.00 | 698 | 91.00 | 338.00 | 202.00 | 328.00 |
549 | 71.00 | 266.00 | 159.00 | 258.00 | 624 | 81.00 | 302.00 | 181.00 | 293.00 | 699 | 91.00 | 339.00 | 203.00 | 328.00 |
550 | 71.00 | 266.00 | 159.00 | 258.00 | 625 | 81.00 | 303.00 | 181.00 | 293.00 | 700 | 91.00 | 339.00 | 203.00 | 328.00 |
NOTE: Where the payee’s earnings exceed $700 the withholding amount is calculated as follows:
Resident – With tax file number: $91 + 13 cents for each $1 of earnings in excess of $700, rounding to the nearest dollar.
– With no tax file number: $339 + 48.5 cents for each $1 of earnings in excess of $700, ignoring cents.
Foreign Resident – With tax file number: $203 + 29 cents for each $1 of earnings in excess of $700, rounding to the nearest dol lar.
– With no tax file number: $328 + 47 cents for each $1 of earnings in excess of $700, ignoring cents.