# Tax table for daily and casual workers

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1 Pay as you go (PAYG) withholding NAT 1024 Tax table for daily and casual workers For payments made on or after 1 July 2014 Using this table You should use this table if you make any of the following payments to employees on a daily or casual basis: salary, wages, allowances and leave loading paid to employees paid parental leave to an eligible worker director s fees salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) payments to labour hire workers payments to religious practitioners. You also use this table where an employee is engaged on a daily or casual basis, but not paid daily. Example Peter works on a casual basis as a bartender for two separate entities during the week and is paid on an hourly basis. Both employers should use the daily rates tax table to calculate withholding from payments made for the hours worked. Working out the withholding amount 1 Find the employee s daily in column 1 of the table and refer to the corresponding amount to in column 2, ignore any cents, 2 If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example An employee earns \$ and claims tax offsets of \$500. Ignore cents, find \$193 in column 1 of the table and find the corresponding amount to in column 2 of \$ Reduce this amount by the daily value of the tax offsets of \$2.00 (\$ rounded to the nearest dollar). The final withholding amount is \$32.00 (\$34.00 \$2.00). For all other cases, use the relevant PAYG withholding weekly tax table or fortnightly tax table. For a full list of tax tables, visit our website at ato.gov.au/taxtables We have a calculator to help work out the correct amount of tax to withhold from payments to most employees. To access the calculator, visit our website at ato.gov.au/taxwithheldcalculator NAT

4 Tax table for daily and casual workers Tax table for daily and casual workers

5 Tax table for daily and casual workers Tax table for daily and casual workers 5

6 Tax table for daily and casual workers Where the employee s are more than \$1,540, the amount required to is \$639 plus 49 cents for each \$1 over \$1,540. For withholding amounts calculated, round the result to the nearest dollar. 6 Tax table for daily and casual workers

### Tax table for daily and casual workers

Schedule 10 Pay as you go (PAYG) withholding NAT 1024 Tax table for daily and casual workers Incorporating Medicare levy and including statement of formulas FOR PAYMENTS MADE ON OR AFTER 1 JULY 2012 From

### Tax table for seniors and pensioners

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### Weekly tax table. Working out the withholding amount. Using this table. Pay as you go (PAYG) withholding NAT 1005

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### Statement of formulas for calculating amounts to be withheld

Schedule Pay as you go (PAYG) withholding NAT 00 Statement of formulas for calculating amounts to be withheld For payments made on or after July 0 This document is a withholding schedule made by the Commissioner

### Statement of formulas for calculating amounts to be withheld

Schedule Pay as you go (PAYG) withholding NAT 00 Statement of formulas for calculating amounts to be withheld For payments made on or after July 0 This document is a withholding schedule made by the Commissioner

### Quarterly tax table. Schedule 20 Pay as you go (PAYG) withholding NAT Incorporating Medicare levy with and without leave loading

Schedule 20 Pay as you go (PAYG) withholding NAT 3479 tax table Incorporating Medicare levy with and without leave For payments made on or after 1 July 2009. This document is a withholding schedule made

### Fortnightly tax table

Schedule 3 Pay as you go (PAYG) withholding NAT 1006 tax table 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

### Quarterly tax table. Incorporating Medicare levy with and without leave loading. SChedule 20 pay as you go (PAYG) withholding

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### Tax table for back payments

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### Tax table for back payments, commissions, bonuses and similar payments

Schedule 30 Pay as you go (PAYG) withholding NAT 3348 Tax table for back payments, commissions, bonuses and similar payments Including lump sum payments in arrears. FOR PAYMENTS MADE ON OR AFTER 1 JULY

### Tax table for back payments, commissions, bonuses and similar payments

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