Medicare levy adjustment weekly tax table

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Pay as you go (PAYG) withholding

Medicare levy adjustment weekly tax   table

NAT 1010

For payments made on or after 1 July 2014

Using this table

You should use this table if you make payments to your employee on a weekly basis and they are entitled to a

Medicare   levy adjustment.

This table should be read with the Weekly tax table

(NAT 1005) and the Medicare levy variation declaration

(NAT 0929)

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

When your employee is entitled to a Medicare levy adjustment

Your employee is entitled to an adjustment if they meet all   of   the following requirements:

■ they have provided you with a Medicare levy variation declaration in which they

– claimed dependants

– answered yes to question 10 ‘Is the combined weekly income of you and your spouse, or your income as a sole   parent, less than the relevant amount in table A

■ they have weekly earnings of $395 or more, but less than   the   corresponding amount in column A of table 1

–   for   example, an employee who claims two dependent children must have weekly earnings of less than $977 to   be   entitled to a Medicare levy adjustment.

No Medicare levy is payable on weekly earnings of less than $395.

If your employee claims more than 10 children, the column A amount is $1,584, plus $76 for each child claimed in excess of   10.

Column B shows the values used in calculating adjustments for employees with more than five dependent children. If your employee claims more than 10 dependent children, the column   B amount is $1,267.83 plus $60.70 for each child in excess of   10.

For information about how to use table 1 see ‘Working out   the Medicare levy adjustment’.

NAT 1010-05.2014

2

TABLE 1: Medicare levy adjustments

Column A

$826 Spouse only

Number of children

1

5

6

7

2

3

4

8

9

10

$902

$977

$1,053

$1,129

$1,205

$1,281

$1,357

$1,433

$1,508

$1,584

Column B

$1,025.06

$1,085.75

$1,146.44

$1,207.13

$1,267.83

Employee claiming spouse and/or one to five dependent children

Round the weekly earnings down to the nearest dollar amount. Use the table on page 4 to find your employee’s weekly earnings in the ‘Weekly earnings’ column and find the corresponding amount of Medicare levy adjustment in the appropriate column.

Example

The employee has weekly earnings of $454.70 and is claiming four dependent children on the Medicare levy variation declaration . Find $454 in the ‘Weekly earnings’ column and find the corresponding Medicare levy adjustment of $6.00 from the ‘4 child’ column.

Working out the withholding   amount

To workout the amount you need to withhold, you must:

1 Use the Weekly tax table (NAT 1005) to find the weekly amount to withhold from your employee’s earnings, allowing   for any tax offsets claimed.

2 Reduce this amount by the amount of the Medicare levy adjustment, worked out as detailed below.

Where the adjustment equals or exceeds the amount obtained in step 1 the amount to be withheld is nil.

Working out the Medicare levy adjustment

How you work out the Medicare levy adjustment varies depending on the number of dependent children your employee is claiming, see either:

■ ‘Employee claiming spouse and/or one to five dependent children’

■ ‘Employee with more than five dependent children’.

Employee with more than five dependent children

How you work out the Medicare levy adjustment for an employee with more than five dependent children varies depending on the weekly earnings of your employee, refer to:

■ ‘Weekly earnings less than $964’ below

■ ‘Weekly earnings of $964 or more but less than the column

B amount that corresponds to the number of dependent children claimed’ on page 3

■ ‘Weekly earnings of $964 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 page 3.

Weekly earnings less than $964

Use the ‘5 child’ column. Round the weekly earnings down to the nearest dollar. Use the table on page 4 to find your employee’s earnings in the ‘Weekly earnings’ column and find the corresponding amount of Medicare levy adjustment from the   ‘5   child’ column.

Example

The employee has weekly earnings of $410.65 and is claiming six dependent children. Find $410 in the ‘Weekly earnings’ column and refer to the corresponding   Medicare levy adjustment of $2.00 from   the ‘5   child’   column.

Medicare levy adjustment weekly tax   table

Weekly earnings of $964 or more but less than the column B amount that corresponds to the number of dependent children claimed

Round the weekly earnings down to the nearest dollar and add   99 cents. Take 2.0% of that amount and round to the nearest dollar.

Example

The employee has weekly earnings of $973.48 and is claiming seven dependent children. Take 2.0% of

$973.99 (weekly earnings of $973, rounded down to the   nearest dollar, plus 99 cents), this equals $19.48.

The Medicare levy adjustment is $19, rounded to the nearest dollar.

Using 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, refer   to Statement of formulas for calculating amounts to be   withheld (NAT 1004).

PAYG withholding publications

You can access all PAYG withholding tax tables and other

PAYG   withholding publications quickly and easily from our website at ato.gov.au/paygw

Copies of weekly and fortnightly tax tables are available from selected newsagents. Selected newsagents also hold copies of   the following:

■ Tax file number declaration (NAT 3092)

■ Withholding declaration (NAT 3093).

Weekly earnings of $964 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

Complete steps 1–4 below:

1 Take 2.0% of the relevant column B amount. Round the result to the nearest cent.

2 Take 8.0% 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 employee has weekly earnings of $1,259.32 and is claiming seven dependent children.

1 2.0% × $1,085.75 (column B amount for seven children)

= $21.72

2 8.0% × ($1,259.99 – $1,085.75)

= 8.0% × $174.24

= $13.94

3 $21.72 – $13.94

= $7.78

4 $8.00 ($7.78 rounded to the nearest dollar).

The Medicare levy adjustment is $8.

Medicare levy adjustment weekly tax   table 3

Spouse only

$

4.00

4.00

4.00

4.00

4.00

4.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

2.00

2.00

2.00

2.00

2.00

2.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

4.00

4.00

4.00

4.00

1.00

1.00

1.00

1.00

1.00

1.00

2.00

2.00

2.00

2.00

1.00

1.00

1.00

1.00

6.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

5.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

7.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

Weekly earnings

$

434

435

436

437

438

439

440

441

442

443

444

445

446

447

448

414

415

416

417

418

419

420

421

422

423

424

425

426

427

428

429

430

431

432

433

404

405

406

407

408

409

410

411

412

413

394

395

396

397

398

399

400

401

402

403

459

460

461

462

463

464

465

466

467

468

449

450

451

452

453

454

455

456

457

458

469

470

471

472

473

474

475

476

477

478

Medicare levy adjustment weekly tax table

1 child

$

4.00

4.00

4.00

4.00

4.00

4.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

2.00

2.00

2.00

2.00

2.00

2.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

4.00

4.00

4.00

4.00

1.00

1.00

1.00

1.00

1.00

1.00

2.00

2.00

2.00

2.00

1.00

1.00

1.00

1.00

6.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

5.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

7.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

2 child

$

4.00

4.00

4.00

4.00

4.00

4.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

2.00

2.00

2.00

2.00

2.00

2.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

4.00

4.00

4.00

4.00

1.00

1.00

1.00

1.00

1.00

1.00

2.00

2.00

2.00

2.00

1.00

1.00

1.00

1.00

6.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

5.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

7.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

3 child

$

4.00

4.00

4.00

4.00

4.00

4.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

2.00

2.00

2.00

2.00

2.00

2.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

4.00

4.00

4.00

4.00

1.00

1.00

1.00

1.00

1.00

1.00

2.00

2.00

2.00

2.00

1.00

1.00

1.00

1.00

6.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

5.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

7.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

4 child

$

4.00

4.00

4.00

4.00

4.00

4.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

2.00

2.00

2.00

2.00

2.00

2.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

4.00

4.00

4.00

4.00

1.00

1.00

1.00

1.00

1.00

1.00

2.00

2.00

2.00

2.00

1.00

1.00

1.00

1.00

6.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

5.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

7.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

5 child

$

4.00

4.00

4.00

4.00

4.00

4.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

2.00

2.00

2.00

2.00

2.00

2.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

4.00

4.00

4.00

4.00

1.00

1.00

1.00

1.00

1.00

1.00

2.00

2.00

2.00

2.00

1.00

1.00

1.00

1.00

6.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

5.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

7.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

Spouse only

10.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

$

8.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

Weekly earnings

524

525

526

527

528

529

530

531

532

533

514

515

516

517

518

519

520

521

522

523

499

500

501

502

503

504

505

506

507

508

509

510

511

512

513

484

485

486

487

488

489

490

491

492

493

494

495

496

497

498

$

479

480

481

482

483

544

545

546

547

548

549

550

551

552

553

534

535

536

537

538

539

540

541

542

543

554

555

556

557

558

559

560

561

562

563

1 child

10.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

$

8.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

5 child

10.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

$

8.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

4 child

10.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

$

8.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

3 child

10.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

$

8.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

2 child

10.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

$

8.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

4 Medicare levy adjustment weekly tax   table

Spouse only

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

$

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

12.00

12.00

12.00

12.00

12.00

12.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

Weekly earnings

609

610

611

612

613

614

615

616

617

618

599

600

601

602

603

604

605

606

607

608

584

585

586

587

588

589

590

591

592

593

594

595

596

597

598

569

570

571

572

573

574

575

576

577

578

579

580

581

582

583

$

564

565

566

567

568

629

630

631

632

633

634

635

636

637

638

619

620

621

622

623

624

625

626

627

628

639

640

641

642

643

644

645

646

647

648

Medicare levy adjustment weekly tax table

1 child

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

$

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

12.00

12.00

12.00

12.00

12.00

12.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

2 child

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

$

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

12.00

12.00

12.00

12.00

12.00

12.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

3 child

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

$

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

12.00

12.00

12.00

12.00

12.00

12.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

4 child

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

$

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

12.00

12.00

12.00

12.00

12.00

12.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

5 child

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

$

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

12.00

12.00

12.00

12.00

12.00

12.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

Spouse only

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

11.00

11.00

$

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

9.00

9.00

9.00

9.00

9.00

8.00

8.00

8.00

8.00

8.00

10.00

10.00

10.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

7.00

7.00

Weekly earnings

694

695

696

697

698

699

700

701

702

703

684

685

686

687

688

689

690

691

692

693

669

670

671

672

673

674

675

676

677

678

679

680

681

682

683

654

655

656

657

658

659

660

661

662

663

664

665

666

667

668

$

649

650

651

652

653

714

715

716

717

718

719

720

721

722

723

704

705

706

707

708

709

710

711

712

713

724

725

726

727

728

729

730

731

732

733

1 child

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

13.00

13.00

13.00

13.00

13.00

13.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

$

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

13.00

5 child

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

13.00

13.00

13.00

13.00

13.00

13.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

$

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

4 child

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

13.00

13.00

13.00

13.00

13.00

13.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

$

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

3 child

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

13.00

13.00

13.00

13.00

13.00

13.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

$

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

2 child

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

13.00

13.00

13.00

13.00

13.00

13.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

$

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

Medicare levy adjustment weekly tax   table 5

Spouse only

4.00

4.00

4.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

6.00

6.00

6.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

$

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

2.00

2.00

2.00

2.00

2.00

2.00

2.00

2.00

1.00

1.00

3.00

3.00

3.00

3.00

3.00

2.00

2.00

2.00

2.00

2.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

Weekly earnings

779

780

781

782

783

784

785

786

787

788

769

770

771

772

773

774

775

776

777

778

754

755

756

757

758

759

760

761

762

763

764

765

766

767

768

739

740

741

742

743

744

745

746

747

748

749

750

751

752

753

$

734

735

736

737

738

799

800

801

802

803

804

805

806

807

808

789

790

791

792

793

794

795

796

797

798

809

810

811

812

813

814

815

816

817

818

Medicare levy adjustment weekly tax table

1 child

10.00

10.00

10.00

10.00

9.00

9.00

9.00

9.00

9.00

9.00

11.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

12.00

12.00

12.00

12.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

$

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

7.00

9.00

9.00

9.00

9.00

9.00

9.00

8.00

8.00

8.00

8.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

2 child

16.00

16.00

16.00

16.00

16.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

16.00

16.00

16.00

16.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

$

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

14.00

14.00

14.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

3 child

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

15.00

15.00

15.00

15.00

15.00

15.00

16.00

16.00

16.00

16.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

$

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

4 child

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

15.00

15.00

15.00

15.00

15.00

15.00

16.00

16.00

16.00

16.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

$

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

5 child

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

15.00

15.00

15.00

15.00

15.00

15.00

16.00

16.00

16.00

16.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

$

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

Spouse only

$

Weekly earnings

864

865

866

867

868

869

870

871

872

873

854

855

856

857

858

859

860

861

862

863

839

840

841

842

843

844

845

846

847

848

849

850

851

852

853

824

825

826

827

828

829

830

831

832

833

834

835

836

837

838

$

819

820

821

822

823

884

885

886

887

888

889

890

891

892

893

874

875

876

877

878

879

880

881

882

883

894

895

896

897

898

899

900

901

902

903

1 child

3.00

3.00

3.00

3.00

3.00

3.00

2.00

2.00

2.00

2.00

4.00

4.00

4.00

4.00

3.00

3.00

3.00

3.00

3.00

3.00

5.00

5.00

5.00

5.00

5.00

5.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

$

7.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

5.00

5.00

5.00

5.00

5.00

5.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

2.00

2.00

2.00

2.00

2.00

2.00

2.00

2.00

2.00

1.00

1.00

4 child

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

$

16.00

16.00

16.00

16.00

16.00

16.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

17.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

3 child

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

14.00

14.00

16.00

16.00

16.00

16.00

16.00

15.00

15.00

15.00

15.00

15.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

$

16.00

16.00

16.00

16.00

16.00

16.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

13.00

13.00

13.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

2 child

9.00

9.00

9.00

9.00

9.00

9.00

9.00

8.00

8.00

8.00

10.00

10.00

10.00

10.00

10.00

9.00

9.00

9.00

9.00

9.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

$

13.00

13.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

11.00

11.00

11.00

11.00

11.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

7.00

7.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

5 child

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

$

16.00

16.00

16.00

16.00

16.00

16.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

17.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

6 Medicare levy adjustment weekly tax   table

Spouse only

$

Weekly earnings

949

950

951

952

953

954

955

956

957

958

939

940

941

942

943

944

945

946

947

948

924

925

926

927

928

929

930

931

932

933

934

935

936

937

938

909

910

911

912

913

914

915

916

917

918

919

920

921

922

923

$

904

905

906

907

908

969

970

971

972

973

974

975

976

977

978

959

960

961

962

963

964

965

966

967

968

979

980

981

982

983

984

985

986

987

988

Medicare levy adjustment weekly tax table

1 child

$

2 child

2.00

2.00

2.00

2.00

2.00

2.00

2.00

2.00

2.00

2.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

2.00

2.00

2.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

3.00

3.00

3.00

3.00

3.00

$

6.00

6.00

6.00

6.00

6.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

4.00

4.00

4.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

3 child

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

8.00

8.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

9.00

9.00

9.00

9.00

9.00

$

12.00

12.00

12.00

12.00

12.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

10.00

10.00

7.00

7.00

7.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

6.00

6.00

6.00

6.00

6.00

5.00

5.00

5.00

5.00

5.00

4 child

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

14.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

15.00

15.00

15.00

15.00

$

18.00

18.00

18.00

18.00

18.00

18.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

16.00

13.00

13.00

13.00

13.00

12.00

12.00

12.00

12.00

12.00

12.00

14.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

12.00

12.00

12.00

12.00

12.00

12.00

11.00

11.00

11.00

11.00

5 child

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

18.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

$

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

19.00

19.00

19.00

19.00

19.00

18.00

18.00

18.00

18.00

18.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

19.00

18.00

18.00

18.00

18.00

18.00

18.00

18.00

17.00

17.00

17.00

Spouse only

$

Weekly earnings

1034

1035

1036

1037

1038

1039

1040

1041

1042

1043

1024

1025

1026

1027

1028

1029

1030

1031

1032

1033

1009

1010

1011

1012

1013

1014

1015

1016

1017

1018

1019

1020

1021

1022

1023

994

995

996

997

998

999

1000

1001

1002

1003

1004

1005

1006

1007

1008

$

989

990

991

992

993

1054

1055

1056

1057

1058

1059

1060

1061

1062

1063

1044

1045

1046

1047

1048

1049

1050

1051

1052

1053

1064

1065

1066

1067

1068

1069

1070

1071

1072

1073

1 child

$

5 child

14.00

14.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

13.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

14.00

16.00

16.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

15.00

$

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

16.00

12.00

12.00

12.00

12.00

12.00

12.00

12.00

11.00

11.00

11.00

13.00

13.00

13.00

13.00

13.00

12.00

12.00

12.00

12.00

12.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

4 child

8.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

10.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

8.00

$

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

11.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

6.00

6.00

6.00

6.00

6.00

6.00

5.00

5.00

5.00

5.00

7.00

7.00

7.00

7.00

6.00

6.00

6.00

6.00

6.00

6.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

4.00

3 child

1.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

2.00

2.00

2.00

2.00

2.00

2.00

2.00

2.00

2.00

2.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

2.00

2.00

$

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

1.00

1.00

1.00

2 child

$

Medicare levy adjustment weekly tax   table 7

Spouse only

$

Weekly earnings

$

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

1119

1120

1121

1122

1123

1124

1125

1126

1127

1128

1129

1130

1131

1132

1133

1109

1110

1111

1112

1113

1114

1115

1116

1117

1118

1134

1135

1136

1137

1138

1139

1140

1141

1142

1143

Medicare levy adjustment weekly tax table

1 child

$

2 child

$

3 child

$

4 child

$

4.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

2.00

2.00

2.00

2.00

2.00

2.00

2.00

2.00

2.00

2.00

2.00

1.00

1.00

1.00

1.00

2.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

5 child

$

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

10.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

9.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

8.00

7.00

7.00

7.00

7.00

7.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

6.00

8.00

8.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

7.00

6.00

6.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

5.00

Spouse only

$

Weekly earnings

1189

1190

1191

1192

1193

1194

1195

1196

1197

1198

1179

1180

1181

1182

1183

1184

1185

1186

1187

1188

1199

1200

1201

1202

1203

1204

1205

1206

1207

1164

1165

1166

1167

1168

1169

1170

1171

1172

1173

1174

1175

1176

1177

1178

$

1144

1145

1146

1147

1148

1149

1150

1151

1152

1153

1154

1155

1156

1157

1158

1159

1160

1161

1162

1163

1 child

$

3 child

$

2 child

$

5 child

1.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

1.00

2.00

2.00

2.00

2.00

2.00

2.00

2.00

1.00

1.00

1.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

3.00

2.00

2.00

2.00

2.00

2.00

$

5.00

5.00

5.00

5.00

5.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

4.00

3.00

3.00

3.00

4 child

$

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This publication was current at May 2014 .

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© Australian Taxation Office for the

Commonwealth   of   Australia, 2014

You 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 by

Australian Taxation Office

Canberra

May 2014

8 Medicare levy adjustment weekly tax   table

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