System Default Pay Rates which are considered to be Taxable

Sharlyce Reed

Dec 17, 2024

1104

Tax Treatment = Marginal Tax Rate

Payee Tax Treatment	PAYGW is calculated per
Regular	Schedule 1 – Tax Scale 1 (NAT 1004) Schedule 1 – Tax Scale 2 (NAT 1004) Schedule 1 – Tax Scale 2, TFN 333-333-333 ((NAT 1004) Schedule 1 – Tax Scale 5 (NAT 1004) Schedule 1 – Tax Scale 6 (NAT 1004)
Seniors and Pensioners	Schedule 9 – Member of a Couple (Full Medicare Levy Exemption) (NAT 4466) Schedule 9 – Member of a Couple (Half Medicare Levy Exemption) (NAT 4466) Schedule 9 – Member of a Couple (NAT 4466) Schedule 9 – Member of a Illness Separated Couple (NAT 4466) Schedule 9 – Member of an Illness Separated Couple (Full Medicare Levy Exemption) (NAT 4466) Schedule 9 – Member of an Illness Separated Couple (Half Medicare Levy Exemption) (NAT 4466) Schedule 9 – Single (Full Medicare Levy Exemption) (NAT 4466) Schedule 9 – Single (Half Medicare Levy Exemption) (NAT 4466) Schedule 9 – Single (NAT 4466)
Working Holiday Maker	Schedule 15 - Working Holiday Maker (NAT 75331) Schedule 1 – Tax Scale 3 (NAT 1004) Schedule 1 – Tax Scale 4 (NAT 1004)
No TFN	Schedule 1 – Tax Scale 4 (NAT 1004)
Foreign Resident	Schedule 1 – Tax Scale 3 (NAT 1004)
Seasonal Worker Programme	Seasonal Worker Programme and Pacific Labour Scheme
Horticulturists and Shearers	Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry (NAT 1013)

Tax Treatment = Schedule 4 (32.00%)

Payee Tax Treatment	PAYGW is calculated per
Regular	Schedule 4 – Tax table for return to work payments
Seniors and Pensioners	Schedule 4 – Tax table for return to work payments
Working Holiday Maker	Schedule 15 - Working Holiday Maker (NAT 75331) Schedule 1 – Tax Scale 3 (NAT 1004) Schedule 1 – Tax Scale 4 (NAT 1004)
No TFN	Schedule 1 – Tax Scale 4 (NAT 1004)
Foreign Resident	Schedule 1 – Tax Scale 3 (NAT 1004)
Seasonal Worker Programme	Seasonal Worker Programme and Pacific Labour Scheme
Horticulturists and Shearers	Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry (NAT 1013)

Tax Treatment = Schedule 5 (Method B (i), Method B (ii) and Method B (ii) (Lump Sum E)).

🎯 Schedule 5, Method B (i) is applicable when the payment is < 12 months overdue and relates to the Current Financial Year

🎯 Schedule 5, Method B (ii) is applicable when the payment is either < 12 months overdue and relates to a Prior Financial Year or ≥ 12 months overdue and < $1,200.00.

🎯 Schedule 5, Method B (ii), Lump Sum E is applicable when the payment is ≥ 12 months overdue and ≥ $1,200.00

Payee Tax Treatment	PAYGW is calculated per
Regular	Schedule 5 – Tax table for back payments, commissions, bonuses and similar payments
Seniors and Pensioners	Schedule 5 – Tax table for back payments, commissions, bonuses and similar payments
Working Holiday Maker	Schedule 15 - Working Holiday Maker (NAT 75331) Schedule 1 – Tax Scale 3 (NAT 1004) Schedule 1 – Tax Scale 4 (NAT 1004)
No TFN	Schedule 1 – Tax Scale 4 (NAT 1004)
Foreign Resident	Schedule 1 – Tax Scale 3 (NAT 1004)
Seasonal Worker Programme	Seasonal Worker Programme and Pacific Labour Scheme
Horticulturists and Shearers	Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry (NAT 1013)

Tax Treatment = Schedule 7 (Marginal Tax Rate, Lump Sum A, Lump Sum B (Marginal Tax Rate on 5% of the Gross and 0% PAYGW)

🎯 Schedule 7, Marginal Tax Rate is applicable when the payment is ≥ $300.00 Gross.

🎯 Schedule 7, Lump Sum A is applicable when the payment is < $300.00 Gross.

Payee Tax Treatment	PAYGW is calculated per
Regular	Schedule 7 – Tax table for unused leave payments on termination of employment
Seniors and Pensioners	Schedule 7 – Tax table for unused leave payments on termination of employment
Working Holiday Maker	Schedule 15 - Working Holiday Maker (NAT 75331) Schedule 1 – Tax Scale 3 (NAT 1004) Schedule 1 – Tax Scale 4 (NAT 1004)
No TFN	Schedule 1 – Tax Scale 4 (NAT 1004)
Foreign Resident	Schedule 1 – Tax Scale 3 (NAT 1004)
Seasonal Worker Programme	Seasonal Worker Programme and Pacific Labour Scheme
Horticulturists and Shearers	Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry (NAT 1013)

Tax Treatment = Schedule 11 (0.00%, 17.00%, 32.00% and 47.00%)

🎯 Schedule 11, 17.00% is applicable when the Payee is ≥ Preservation age.

🎯 Schedule 11, 32.00% is applicable when the Payee is < Preservation age.

Payee Tax Treatment	PAYGW is calculated per
Regular	Schedule 11 – Tax table for employment termination payments
Seniors and Pensioners	Schedule 11 – Tax table for employment termination payments
Working Holiday Maker	Schedule 15 - Working Holiday Maker (NAT 75331) Schedule 1 – Tax Scale 3 (NAT 1004) Schedule 1 – Tax Scale 4 (NAT 1004)
No TFN	Schedule 1 – Tax Scale 4 (NAT 1004)
Foreign Resident	Schedule 1 – Tax Scale 3 (NAT 1004)
Seasonal Worker Programme	Seasonal Worker Programme and Pacific Labour Scheme
Horticulturists and Shearers	Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry (NAT 1013)