Higher Education Loan Program fortnightly tax table

Pay as you go (PAYG) withholding NAT 2185

Higher Education
Loan Program
fortnightly tax table

For payments made on or after 1 July 2014
to 30 June 2015

Using this table Working out the
withholding amount
You should use this table if you make fortnightly payments
and your employee has given you a Tax file number declaration To work out the amount you need to withhold, you must:
(NAT 3092) or Withholding declaration (NAT 3093) and they
answered yes to the question ‘Do you have an accumulated 1 Use the Fortnightly tax table (NAT 1006) to calculate the
Higher Education Loan Program (HELP) debt?’. fortnightly withholding amount for your employee’s earnings,
allowing for any tax offsets claimed.
If your employee has claimed the tax-free threshold,
use this table if they have: 2 Use this HELP fortnightly tax table to calculate the HELP
■ fortnightly income of $2,050 or more component to withhold.
■ not applied for an exemption or reduction of the Medicare
3 Add the HELP component to the withholding amount.
levy due to low family income on a Medicare levy variation Withhold this amount from your employee’s earnings.
declaration (NAT 0929).
4 If your employee also has a Financial Supplement debt,
If your employee has not claimed the tax-free threshold, add the Student Financial Supplement Scheme (SFSS)
use this table if their fortnightly income is $1,350 or more. component (calculated using the SFSS tax tables) as
well as the HELP component to the amount to withhold.
You must withhold the HELP component from all your Withhold the result from your employee’s earnings.
employee’s earnings, including taxable allowances,
bonuses and commissions.

Do not withhold any amount for HELP from lump sum
termination payments.

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 2185-05.2014

Finding the HELP PAYG withholding
component in the table publications

Find your employee’s fortnightly earnings in column 1 (ignoring You can access all PAYG withholding tax tables and other
any cents) and use the appropriate column to find the HELP PAYG withholding publications quickly and easily from
component. If the exact earnings figure is not shown, use the our website at ato.gov.au/paygw
nearest lower figure.
Copies of weekly and fortnightly tax tables are available
Use column 2 if your employee is either: from selected newsagents. Selected newsagents also hold
■ claiming the tax-free threshold copies of the following:
■ a foreign resident. ■ Tax file number declaration (NAT 3092)
■ Withholding declaration (NAT 3093).
Use column 3 if your employee is not claiming the tax-free
threshold.

Example

Your employee has claimed the tax-free threshold and
has fortnightly earnings of $2,133.56. Ignoring cents,
use the nearest lower figure and find $2,132 in column 1.
The HELP component in column 2 is $86.00.

Using 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
Higher Education Loan Program (HELP) and Student Financial
Supplement Scheme (SFSS) components (NAT 3539) available
on our website at ato.gov.au/taxtables

Our commitment to you © Australian Taxation Office for the
Commonwealth of Australia, 2014
We are committed to providing you with accurate, consistent and clear
information to help you understand your rights and entitlements and meet You are free to copy, adapt, modify, transmit and distribute this material as
your obligations. you wish (but not in any way that suggests the ATO or the Commonwealth
endorses you or any of your services or products).
If you follow our information in this publication and it turns out to be incorrect,
or it is misleading and you make a mistake as a result, we must still apply the law Published by
correctly. If that means you owe us money, we must ask you to pay it but we will
not charge you a penalty. Also, if you acted reasonably and in good faith we will Australian Taxation Office
not charge you interest. Canberra
May 2014
If you make an honest mistake in trying to follow our information in this publication
and you owe us money as a result, we will not charge you a penalty. However, we JS 31884
will ask you to pay the money, and we may also charge you interest. If correcting
the mistake means we owe you money, we will pay it to you. We will also pay you
any interest you are entitled to.

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.

We regularly revise our publications to take account of any changes to the law,
so make sure that you have the latest information. If you are unsure, you can
check for more recent information on our website at ato.gov.au or contact us.

This publication was current at May 2014.

2 Higher Education Loan Program fortnightly tax table

HELP fortnightly tax table

Fortnightly Tax-free No tax-free Fortnightly Tax-free No tax-free Fortnightly Tax-free No tax-free Fortnightly Tax-free No tax-free
earnings threshold threshold earnings threshold threshold earnings threshold threshold earnings threshold threshold
fortnightly fortnightly fortnightly fortnightly fortnightly fortnightly fortnightly fortnightly
1 component component 1 component component 1 component component 1 component component
$ $ $ $
2 3 2 3 2 3 2 3
$ $ $ $ 1670 $ $ 1830 $ $
1672 1832
1350 — 54.00 1510 — 60.00 1674 — 76.00 1834 — 92.00
— 60.00 1676 — 76.00 1836 — 92.00
1352 — 54.00 1512 — 60.00 1678 — 76.00 1838 — 92.00
— 60.00 — 76.00 — 92.00
1354 — 54.00 1514 — 60.00 1680 — 76.00 1840 — 92.00
1682 1842
1356 — 54.00 1516 — 60.00 1684 — 76.00 1844 — 92.00
— 60.00 1686 — 76.00 1846 — 92.00
1358 — 54.00 1518 — 62.00 1688 — 76.00 1848 — 92.00
— 62.00 — 76.00 — 92.00
1360 — 54.00 1520 — 62.00 1690 — 76.00 1850 — 92.00
1692 1852
1362 — 54.00 1522 — 62.00 1694 — 76.00 1854 — 92.00
— 62.00 1696 — 76.00 1856 — 92.00
1364 — 54.00 1524 — 62.00 1698 — 76.00 1858 — 92.00
— 62.00 — 76.00 — 92.00
1366 — 54.00 1526 — 62.00 1700 — 76.00 1860 — 92.00
1702 1862
1368 — 54.00 1528 — 62.00 1704 — 76.00 1864 — 94.00
— 62.00 1706 — 76.00 1866 — 94.00
1370 — 54.00 1530 — 62.00 1708 — 76.00 1868 — 94.00
— 62.00 — 76.00 — 94.00
1372 — 54.00 1532 — 62.00 1710 — 76.00 1870 — 94.00
1712 1872
1374 — 56.00 1534 — 62.00 1714 — 78.00 1874 — 94.00
— 62.00 1716 — 78.00 1876 — 94.00
1376 — 56.00 1536 — 62.00 1718 — 78.00 1878 — 94.00
— 62.00 — 78.00 — 94.00
1378 — 56.00 1538 — 62.00 1720 — 78.00 1880 — 94.00
1722 1882
1380 — 56.00 1540 — 62.00 1724 — 78.00 1884 — 94.00
— 62.00 1726 — 78.00 1886 — 94.00
1382 — 56.00 1542 — 62.00 1728 — 78.00 1888 — 94.00
— 62.00 — 78.00 — 94.00
1384 — 56.00 1544 — 62.00 1730 — 78.00 1890 — 94.00
1732 1892
1386 — 56.00 1546 — 62.00 1734 — 78.00 1894 — 94.00
— 62.00 1736 — 78.00 1896 — 94.00
1388 — 56.00 1548 — 64.00 1738 — 78.00 1898 — 94.00
— 64.00 — 78.00 — 94.00
1390 — 56.00 1550 — 64.00 1740 — 78.00 1900 — 94.00
1742 1902
1392 — 56.00 1552 — 64.00 1744 — 78.00 1904 — 96.00
— 64.00 1746 — 78.00 1906 — 96.00
1394 — 56.00 1554 — 72.00 1748 — 78.00 1908 — 96.00
— 72.00 — 78.00 — 96.00
1396 — 56.00 1556 — 72.00 1750 — 78.00 1910 — 96.00
1752 1912
1398 — 56.00 1558 — 72.00 1754 — 78.00 1914 — 96.00
— 72.00 1756 — 78.00 1916 — 96.00
1400 — 56.00 1560 — 72.00 1758 — 80.00 1918 — 96.00
— 72.00 — 80.00 — 96.00
1402 — 56.00 1562 — 72.00 1760 — 80.00 1920 — 96.00
1762 1922
1404 — 56.00 1564 — 72.00 1764 — 80.00 1924 — 96.00
— 72.00 1766 — 80.00 1926 — 96.00
1406 — 56.00 1566 — 72.00 1768 — 80.00 1928 — 96.00
— 72.00 — 80.00 — 96.00
1408 — 56.00 1568 — 72.00 1770 — 80.00 1930 — 96.00
1772 1932
1410 — 56.00 1570 — 72.00 1774 — 80.00 1934 — 96.00
— 72.00 1776 — 80.00 1936 — 96.00
1412 — 56.00 1572 — 72.00 1778 — 80.00 1938 — 96.00
— 72.00 — 80.00 — 96.00
1414 — 56.00 1574 — 72.00 1780 — 80.00 1940 — 96.00
1782 1942
1416 — 56.00 1576 — 72.00 1784 — 80.00 1944 — 98.00
— 74.00 1786 — 80.00 1946 — 98.00
1418 — 56.00 1578 — 74.00 1788 — 80.00 1948 — 98.00
— 74.00 — 80.00 — 98.00
1420 — 56.00 1580 — 74.00 1790 — 80.00 1950 — 98.00
1792 1952
1422 — 56.00 1582 — 74.00 1794 — 80.00 1954 — 108.00
— 74.00 1796 — 80.00 1956 — 108.00
1424 — 58.00 1584 — 74.00 1798 — 80.00 1958 — 108.00
— 74.00 — 80.00 — 108.00
1426 — 58.00 1586 — 74.00 1800 — 80.00 1960 — 108.00
1802 1962
1428 — 58.00 1588 — 74.00 1804 — 82.00 1964 — 108.00
— 74.00 1806 — 82.00 1966 — 108.00
1430 — 58.00 1590 — 74.00 1808 — 82.00 1968 — 108.00
— 74.00 — 82.00 — 108.00
1432 — 58.00 1592 — 74.00 1810 — 82.00 1970 — 108.00
1812 1972
1434 — 58.00 1594 — 74.00 1814 — 82.00 1974 — 108.00
— 74.00 1816 — 82.00 1976 — 108.00
1436 — 58.00 1596 — 74.00 1818 — 82.00 1978 — 108.00
— 74.00 — 82.00 — 108.00
1438 — 58.00 1598 — 74.00 1820 — 90.00 1980 — 108.00
1822 1982
1440 — 58.00 1600 — 74.00 1824 — 92.00 1984 — 110.00
— 74.00 1826 — 92.00 1986 — 110.00
1442 — 58.00 1602 — 74.00 1828 — 92.00 1988 — 110.00
— 76.00 — 92.00 — 110.00
1444 — 58.00 1604 — 76.00 — 92.00 — 110.00

1446 — 58.00 1606

1448 — 58.00 1608

1450 — 58.00 1610

1452 — 58.00 1612

1454 — 58.00 1614

1456 — 58.00 1616

1458 — 58.00 1618

1460 — 58.00 1620

1462 — 58.00 1622

1464 — 58.00 1624

1466 — 58.00 1626

1468 — 58.00 1628

1470 — 58.00 1630

1472 — 58.00 1632

1474 — 60.00 1634

1476 — 60.00 1636

1478 — 60.00 1638

1480 — 60.00 1640

1482 — 60.00 1642

1484 — 60.00 1644

1486 — 60.00 1646

1488 — 60.00 1648

1490 — 60.00 1650

1492 — 60.00 1652

1494 — 60.00 1654

1496 — 60.00 1656

1498 — 60.00 1658

1500 — 60.00 1660

1502 — 60.00 1662

1504 — 60.00 1664

1506 — 60.00 1666

1508 — 60.00 1668

Higher Education Loan Program fortnightly tax table 3

HELP fortnightly tax table

Fortnightly Tax-free No tax-free Fortnightly Tax-free No tax-free Fortnightly Tax-free No tax-free Fortnightly Tax-free No tax-free
earnings threshold threshold earnings threshold threshold earnings threshold threshold earnings threshold threshold
fortnightly fortnightly fortnightly fortnightly fortnightly fortnightly fortnightly fortnightly
1 component component 1 component component 1 component component 1 component component
$ $ $ $
2 3 2 3 2 3 2 3
$ $ $ $ 2310 $ $ 2470 $ $
2312 2472
1990 — 110.00 2150 86.00 130.00 2314 104.00 138.00 2474 112.00 160.00
1992 — 110.00 2152 86.00 130.00 2316 104.00 138.00 2476 112.00 160.00
1994 — 110.00 2154 86.00 130.00 2318 104.00 138.00 2478 112.00 160.00
1996 — 110.00 2156 86.00 130.00 104.00 140.00 112.00 162.00
1998 — 110.00 2158 86.00 130.00 2320 104.00 140.00 2480 112.00 162.00
2322 2482
2000 — 110.00 2160 86.00 130.00 2324 104.00 140.00 2484 112.00 162.00
2002 — 110.00 2162 86.00 130.00 2326 104.00 140.00 2486 112.00 162.00
2004 — 110.00 2164 86.00 130.00 2328 104.00 140.00 2488 112.00 162.00
2006 — 110.00 2166 86.00 130.00 104.00 140.00 112.00 162.00
2008 — 110.00 2168 86.00 130.00 2330 104.00 140.00 2490 112.00 162.00
2332 2492
2010 — 110.00 2170 86.00 130.00 2334 104.00 140.00 2494 112.00 162.00
2012 — 110.00 2172 86.00 130.00 2336 106.00 140.00 2496 112.00 162.00
2014 — 110.00 2174 88.00 130.00 2338 106.00 140.00 2498 112.00 162.00
2016 — 110.00 2176 88.00 130.00 106.00 140.00 112.00 162.00
2018 — 112.00 2178 88.00 130.00 2340 106.00 140.00 2500 112.00 162.00
2342 2502
2020 — 112.00 2180 88.00 130.00 2344 106.00 140.00 2504 112.00 162.00
2022 — 112.00 2182 88.00 132.00 2346 106.00 140.00 2506 112.00 162.00
2024 — 112.00 2184 88.00 132.00 2348 106.00 140.00 2508 112.00 162.00
2026 — 112.00 2186 88.00 132.00 106.00 140.00 112.00 164.00
2028 — 112.00 2188 88.00 132.00 2350 106.00 140.00 2510 112.00 164.00
2352 2512
2030 — 112.00 2190 88.00 132.00 2354 106.00 142.00 2514 114.00 164.00
2032 — 112.00 2192 88.00 132.00 2356 106.00 142.00 2516 114.00 164.00
2034 — 112.00 2194 88.00 132.00 2358 106.00 142.00 2518 114.00 164.00
2036 — 112.00 2196 88.00 132.00 106.00 142.00 114.00 164.00
2038 — 112.00 2198 88.00 132.00 2360 106.00 142.00 2520 126.00 164.00
2362 2522
2040 — 112.00 2200 88.00 132.00 2364 106.00 142.00 2524 126.00 164.00
2042 — 112.00 2202 88.00 132.00 2366 106.00 142.00 2526 126.00 164.00
2044 — 112.00 2204 88.00 132.00 2368 106.00 142.00 2528 126.00 164.00
2046 — 112.00 2206 88.00 132.00 106.00 142.00 126.00 164.00
2048 — 112.00 2208 88.00 132.00 2370 106.00 142.00 2530 126.00 164.00
2372 2532
2050 82.00 112.00 2210 88.00 132.00 2374 106.00 142.00 2534 126.00 164.00
2052 82.00 112.00 2212 88.00 132.00 2376 106.00 142.00 2536 126.00 164.00
2054 82.00 114.00 2214 88.00 132.00 2378 106.00 142.00 2538 126.00 164.00
2056 82.00 114.00 2216 88.00 134.00 108.00 142.00 126.00 164.00
2058 82.00 114.00 2218 88.00 134.00 2380 108.00 142.00 2540 126.00 166.00
2382 2542
2060 82.00 114.00 2220 88.00 134.00 2384 108.00 142.00 2544 128.00 166.00
2062 82.00 114.00 2222 88.00 134.00 2386 108.00 144.00 2546 128.00 166.00
2064 82.00 114.00 2224 90.00 134.00 2388 108.00 144.00 2548 128.00 166.00
2066 82.00 114.00 2226 90.00 134.00 108.00 156.00 128.00 166.00
2068 82.00 114.00 2228 90.00 134.00 2390 108.00 156.00 2550 128.00 178.00
2392 2552
2070 82.00 114.00 2230 90.00 134.00 2394 108.00 156.00 2554 128.00 178.00
2072 82.00 114.00 2232 90.00 134.00 2396 108.00 156.00 2556 128.00 178.00
2074 84.00 114.00 2234 90.00 134.00 2398 108.00 156.00 2558 128.00 178.00
2076 84.00 114.00 2236 90.00 134.00 108.00 156.00 128.00 180.00
2078 84.00 114.00 2238 90.00 134.00 2400 108.00 156.00 2560 128.00 180.00
2402 2562
2080 84.00 114.00 2240 90.00 134.00 2404 108.00 156.00 2564 128.00 180.00
2082 84.00 114.00 2242 90.00 134.00 2406 108.00 156.00 2566 128.00 180.00
2084 84.00 114.00 2244 90.00 134.00 2408 108.00 156.00 2568 128.00 180.00
2086 84.00 114.00 2246 90.00 134.00 108.00 156.00 128.00 180.00
2088 84.00 114.00 2248 90.00 134.00 2410 108.00 156.00 2570 128.00 180.00
2412 2572
2090 84.00 116.00 2250 90.00 136.00 2414 108.00 156.00 2574 128.00 180.00
2092 84.00 116.00 2252 90.00 136.00 2416 108.00 156.00 2576 128.00 180.00
2094 84.00 116.00 2254 90.00 136.00 2418 108.00 158.00 2578 128.00 180.00
2096 84.00 116.00 2256 90.00 136.00 108.00 158.00 128.00 180.00
2098 84.00 116.00 2258 90.00 136.00 2420 108.00 158.00 2580 128.00 180.00
2422 2582
2100 84.00 116.00 2260 90.00 136.00 2424 108.00 158.00 2584 130.00 180.00
2102 84.00 116.00 2262 90.00 136.00 2426 110.00 158.00 2586 130.00 180.00
2104 84.00 116.00 2264 90.00 136.00 2428 110.00 158.00 2588 130.00 182.00
2106 84.00 116.00 2266 90.00 136.00 110.00 158.00 130.00 182.00
2108 84.00 116.00 2268 90.00 136.00 2430 110.00 158.00 2590 130.00 182.00
2432 2592
2110 84.00 116.00 2270 90.00 136.00 2434 110.00 158.00 2594 130.00 182.00
2112 84.00 116.00 2272 90.00 136.00 2436 110.00 158.00 2596 130.00 182.00
2114 84.00 116.00 2274 92.00 136.00 2438 110.00 158.00 2598 130.00 182.00
2116 84.00 116.00 2276 92.00 136.00 110.00 158.00 130.00 182.00
2118 84.00 116.00 2278 92.00 136.00 2440 110.00 158.00 2600 130.00 182.00
2442 2602
2120 84.00 116.00 2280 92.00 136.00 2444 110.00 158.00 2604 130.00 182.00
2122 84.00 116.00 2282 92.00 138.00 2446 110.00 158.00 2606 130.00 182.00
2124 86.00 116.00 2284 102.00 138.00 2448 110.00 158.00 2608 130.00 182.00
2126 86.00 118.00 2286 102.00 138.00 110.00 160.00 130.00 182.00
2128 86.00 118.00 2288 104.00 138.00 2450 110.00 160.00 2610 130.00 182.00
2452 2612
2130 86.00 118.00 2290 104.00 138.00 2454 110.00 160.00 2614 130.00 182.00
2132 86.00 118.00 2292 104.00 138.00 2456 110.00 160.00 2616 130.00 182.00
2134 86.00 118.00 2294 104.00 138.00 2458 110.00 160.00 2618 130.00 184.00
2136 86.00 118.00 2296 104.00 138.00 110.00 160.00 130.00 184.00
2138 86.00 118.00 2298 104.00 138.00 2460 110.00 160.00 2620 130.00 184.00
2462 2622
2140 86.00 118.00 2300 104.00 138.00 2464 110.00 160.00 2624 132.00 184.00
2142 86.00 118.00 2302 104.00 138.00 2466 110.00 160.00 2626 132.00 184.00
2144 86.00 118.00 2304 104.00 138.00 2468 110.00 160.00 2628 132.00 184.00
2146 86.00 118.00 2306 104.00 138.00 112.00 160.00 132.00 184.00
2148 86.00 118.00 2308 104.00 138.00 112.00 160.00 132.00 184.00

4 Higher Education Loan Program fortnightly tax table

HELP fortnightly tax table

Fortnightly Tax-free No tax-free Fortnightly Tax-free No tax-free Fortnightly Tax-free No tax-free Fortnightly Tax-free No tax-free
earnings threshold threshold earnings threshold threshold earnings threshold threshold earnings threshold threshold
fortnightly fortnightly fortnightly fortnightly fortnightly fortnightly fortnightly fortnightly
1 component component 1 component component 1 component component 1 component component
$ $ $ $
2 3 2 3 2 3 2 3
$ $ $ $ 2950 $ $ 3110 $ $
2952 3112
2630 132.00 184.00 2790 154.00 196.00 2954 178.00 222.00 3114 202.00 248.00
2632 132.00 184.00 2792 154.00 196.00 2956 178.00 222.00 3116 202.00 250.00
2634 132.00 184.00 2794 154.00 196.00 2958 178.00 222.00 3118 202.00 250.00
2636 132.00 184.00 2796 154.00 196.00 178.00 222.00 202.00 250.00
2638 132.00 184.00 2798 154.00 196.00 2960 178.00 222.00 3120 202.00 250.00
2962 3122
2640 132.00 184.00 2800 154.00 196.00 2964 178.00 222.00 3124 202.00 250.00
2642 132.00 186.00 2802 154.00 196.00 2966 178.00 222.00 3126 204.00 250.00
2644 132.00 186.00 2804 154.00 196.00 2968 178.00 222.00 3128 204.00 250.00
2646 132.00 186.00 2806 154.00 196.00 178.00 222.00 204.00 250.00
2648 132.00 186.00 2808 154.00 196.00 2970 178.00 222.00 3130 204.00 250.00
2972 3132
2650 146.00 186.00 2810 154.00 196.00 2974 178.00 222.00 3134 204.00 250.00
2652 146.00 186.00 2812 154.00 196.00 2976 178.00 224.00 3136 204.00 250.00
2654 146.00 186.00 2814 154.00 198.00 2978 178.00 224.00 3138 204.00 250.00
2656 146.00 186.00 2816 154.00 198.00 178.00 224.00 204.00 252.00
2658 146.00 186.00 2818 156.00 198.00 2980 178.00 224.00 3140 204.00 252.00
2982 3142
2660 146.00 186.00 2820 156.00 198.00 2984 178.00 224.00 3144 204.00 252.00
2662 146.00 186.00 2822 156.00 198.00 2986 180.00 224.00 3146 204.00 252.00
2664 146.00 186.00 2824 156.00 198.00 2988 180.00 224.00 3148 204.00 252.00
2666 146.00 186.00 2826 156.00 198.00 180.00 224.00 204.00 252.00
2668 146.00 186.00 2828 156.00 198.00 2990 180.00 224.00 3150 204.00 252.00
2992 3152
2670 146.00 188.00 2830 156.00 198.00 2994 180.00 224.00 3154 204.00 252.00
2672 148.00 188.00 2832 156.00 198.00 2996 180.00 224.00 3156 206.00 252.00
2674 148.00 188.00 2834 156.00 198.00 2998 180.00 224.00 3158 206.00 252.00
2676 148.00 188.00 2836 156.00 198.00 180.00 224.00 206.00 252.00
2678 148.00 188.00 2838 156.00 198.00 3000 180.00 224.00 3160 206.00 252.00
3002 3162
2680 148.00 188.00 2840 156.00 198.00 3004 180.00 226.00 3164 206.00 252.00
2682 148.00 188.00 2842 156.00 200.00 3006 180.00 226.00 3166 206.00 254.00
2684 148.00 188.00 2844 156.00 200.00 3008 180.00 226.00 3168 206.00 254.00
2686 148.00 188.00 2846 156.00 200.00 180.00 226.00 206.00 254.00
2688 148.00 188.00 2848 156.00 200.00 3010 180.00 226.00 3170 206.00 254.00
3012 3172
2690 148.00 188.00 2850 172.00 200.00 3014 180.00 226.00 3174 206.00 254.00
2692 148.00 188.00 2852 172.00 200.00 3016 180.00 226.00 3176 206.00 254.00
2694 148.00 188.00 2854 172.00 200.00 3018 180.00 226.00 3178 206.00 254.00
2696 148.00 188.00 2856 172.00 200.00 182.00 226.00 206.00 254.00
2698 148.00 188.00 2858 172.00 200.00 3020 182.00 226.00 3180 206.00 254.00
3022 3182
2700 148.00 190.00 2860 172.00 200.00 3024 182.00 226.00 3184 206.00 254.00
2702 148.00 190.00 2862 172.00 200.00 3026 182.00 226.00 3186 206.00 254.00
2704 148.00 190.00 2864 172.00 200.00 3028 182.00 226.00 3188 208.00 254.00
2706 148.00 190.00 2866 172.00 200.00 182.00 228.00 208.00 256.00
2708 150.00 190.00 2868 172.00 200.00 3030 182.00 228.00 3190 208.00 256.00
3032 3192
2710 150.00 190.00 2870 172.00 202.00 3034 182.00 228.00 3194 208.00 256.00
2712 150.00 190.00 2872 172.00 202.00 3036 182.00 228.00 3196 208.00 256.00
2714 150.00 190.00 2874 172.00 216.00 3038 182.00 228.00 3198 208.00 256.00
2716 150.00 190.00 2876 172.00 216.00 182.00 228.00 208.00 256.00
2718 150.00 190.00 2878 172.00 216.00 3040 182.00 228.00 3200 208.00 256.00
3042 3202
2720 150.00 190.00 2880 172.00 216.00 3044 182.00 228.00 3204 208.00 256.00
2722 150.00 190.00 2882 174.00 216.00 3046 182.00 228.00 3206 208.00 256.00
2724 150.00 190.00 2884 174.00 216.00 3048 182.00 228.00 3208 208.00 256.00
2726 150.00 190.00 2886 174.00 216.00 182.00 228.00 208.00 256.00
2728 150.00 192.00 2888 174.00 216.00 3050 182.00 228.00 3210 208.00 256.00
3052 3212
2730 150.00 192.00 2890 174.00 216.00 3054 184.00 228.00 3214 208.00 256.00
2732 150.00 192.00 2892 174.00 218.00 3056 184.00 230.00 3216 208.00 258.00
2734 150.00 192.00 2894 174.00 218.00 3058 184.00 230.00 3218 210.00 258.00
2736 150.00 192.00 2896 174.00 218.00 184.00 230.00 210.00 258.00
2738 150.00 192.00 2898 174.00 218.00 3060 184.00 230.00 3220 210.00 258.00
3062 3222
2740 150.00 192.00 2900 174.00 218.00 3064 184.00 230.00 3224 210.00 258.00
2742 150.00 192.00 2902 174.00 218.00 3066 184.00 230.00 3226 210.00 258.00
2744 152.00 192.00 2904 174.00 218.00 3068 184.00 230.00 3228 210.00 258.00
2746 152.00 192.00 2906 174.00 218.00 184.00 230.00 210.00 258.00
2748 152.00 192.00 2908 174.00 218.00 3070 184.00 230.00 3230 210.00 258.00
3072 3232
2750 152.00 192.00 2910 174.00 218.00 3074 184.00 230.00 3234 210.00 258.00
2752 152.00 192.00 2912 174.00 218.00 3076 184.00 230.00 3236 210.00 258.00
2754 152.00 192.00 2914 174.00 218.00 3078 184.00 230.00 3238 210.00 258.00
2756 152.00 194.00 2916 176.00 218.00 184.00 230.00 210.00 260.00
2758 152.00 194.00 2918 176.00 218.00 3080 184.00 230.00 3240 210.00 260.00
3082 3242
2760 152.00 194.00 2920 176.00 220.00 3084 184.00 232.00 3244 210.00 260.00
2762 152.00 194.00 2922 176.00 220.00 3086 186.00 232.00 3246 210.00 260.00
2764 152.00 194.00 2924 176.00 220.00 3088 186.00 232.00 3248 210.00 260.00
2766 152.00 194.00 2926 176.00 220.00 200.00 232.00 212.00 260.00
2768 152.00 194.00 2928 176.00 220.00 3090 200.00 232.00 3250 228.00 260.00
3092 3252
2770 152.00 194.00 2930 176.00 220.00 3094 200.00 232.00 3254 228.00 260.00
2772 152.00 194.00 2932 176.00 220.00 3096 202.00 232.00 3256 228.00 260.00
2774 152.00 194.00 2934 176.00 220.00 3098 202.00 232.00 3258 228.00 260.00
2776 152.00 194.00 2936 176.00 220.00 202.00 232.00 228.00 260.00
2778 152.00 194.00 2938 176.00 220.00 3100 202.00 232.00 3260 228.00 260.00
3102 3262
2780 154.00 194.00 2940 176.00 220.00 3104 202.00 232.00 3264 228.00 260.00
2782 154.00 194.00 2942 176.00 220.00 3106 202.00 232.00 3266 228.00 262.00
2784 154.00 196.00 2944 176.00 220.00 3108 202.00 232.00 3268 228.00 262.00
2786 154.00 196.00 2946 176.00 222.00 202.00 234.00 228.00 262.00
2788 154.00 196.00 2948 176.00 222.00 202.00 234.00 228.00 262.00

Higher Education Loan Program fortnightly tax table 5

HELP fortnightly tax table

Fortnightly Tax-free No tax-free Fortnightly Tax-free No tax-free Fortnightly Tax-free No tax-free Fortnightly Tax-free No tax-free
earnings threshold threshold earnings threshold threshold earnings threshold threshold earnings threshold threshold
fortnightly fortnightly fortnightly fortnightly fortnightly fortnightly fortnightly fortnightly
1 component component 1 component component 1 component component 1 component component
$ $ $ $
2 3 2 3 2 3 2 3
$ $ $ $ 3550 $ $ 3690 $ $
3552 3692
3270 230.00 262.00 3410 238.00 272.00 3554 248.00 284.00 3694 276.00 296.00
3272 230.00 262.00 3412 238.00 274.00 3556 248.00 284.00 3696 278.00 296.00
3274 230.00 262.00 3414 240.00 274.00 3558 248.00 284.00 3698 278.00 296.00
3276 230.00 262.00 3416 240.00 274.00 250.00 284.00 278.00 296.00
3278 230.00 262.00 3418 240.00 274.00 3560 250.00 284.00 3700 278.00 296.00
3562 3702
3280 230.00 262.00 3420 240.00 274.00 3564 250.00 284.00 3704 278.00 296.00
3282 230.00 262.00 3422 240.00 274.00 3566 250.00 286.00 3706 278.00 296.00
3284 230.00 262.00 3424 240.00 274.00 3568 250.00 286.00 3708 278.00 296.00
3286 230.00 264.00 3426 240.00 274.00 250.00 286.00 278.00 296.00
3288 230.00 264.00 3428 240.00 274.00 3570 250.00 286.00 3710 278.00 296.00
3572 3712
3290 230.00 264.00 3430 240.00 274.00 3574 250.00 286.00 3714 278.00 296.00
3292 230.00 264.00 3432 240.00 274.00 3576 250.00 286.00 3716 278.00 298.00
3294 230.00 264.00 3434 240.00 274.00 3578 268.00 286.00 3718 278.00 298.00
3296 230.00 264.00 3436 240.00 276.00 268.00 286.00 278.00 298.00
3298 230.00 264.00 3438 240.00 276.00 3580 268.00 286.00 3720 278.00 298.00
3582 3722
3300 232.00 264.00 3440 240.00 276.00 3584 268.00 286.00 3724 280.00 298.00
3302 232.00 264.00 3442 242.00 276.00 3586 268.00 286.00 3726 280.00 298.00
3304 232.00 264.00 3444 242.00 276.00 3588 268.00 286.00 3728 280.00 298.00
3306 232.00 264.00 3446 242.00 276.00 270.00 288.00 280.00 298.00
3308 232.00 264.00 3448 242.00 276.00 3590 270.00 288.00 3730 280.00 298.00
3592 3732
3310 232.00 264.00 3450 242.00 276.00 3594 270.00 288.00 3734 280.00 298.00
3312 232.00 266.00 3452 242.00 276.00 3596 270.00 288.00 3736 280.00 298.00
3314 232.00 266.00 3454 242.00 276.00 3598 270.00 288.00 3738 280.00 298.00
3316 232.00 266.00 3456 242.00 276.00 270.00 288.00 280.00 300.00
3318 232.00 266.00 3458 242.00 276.00 3600 270.00 288.00 3740 280.00 300.00
3602 3742
3320 232.00 266.00 3460 242.00 276.00 3604 270.00 288.00 3744 280.00 300.00
3322 232.00 266.00 3462 242.00 278.00 3606 270.00 288.00 3746 280.00 300.00
3324 232.00 266.00 3464 242.00 278.00 3608 270.00 288.00 3748 280.00 300.00
3326 232.00 266.00 3466 242.00 278.00 270.00 288.00 282.00 300.00
3328 234.00 266.00 3468 242.00 278.00 3610 270.00 288.00 3750 282.00 300.00
3612 3752
3330 234.00 266.00 3470 244.00 278.00 3614 270.00 288.00 3754 282.00 300.00
3332 234.00 266.00 3472 244.00 278.00 3616 272.00 290.00 3756 282.00 300.00
3334 234.00 266.00 3474 244.00 278.00 3618 272.00 290.00 3758 282.00 300.00
3336 234.00 268.00 3476 244.00 278.00 272.00 290.00 282.00 300.00
3338 234.00 268.00 3478 244.00 278.00 3620 272.00 290.00 3760 282.00 300.00
3622 3762
3340 234.00 268.00 3480 244.00 278.00 3624 272.00 290.00 3764 282.00 300.00
3342 234.00 268.00 3482 244.00 278.00 3626 272.00 290.00 3766 282.00 302.00
3344 234.00 268.00 3484 244.00 278.00 3628 272.00 290.00 3768 282.00 302.00
3346 234.00 268.00 3486 244.00 280.00 272.00 290.00 282.00 302.00
3348 234.00 268.00 3488 244.00 280.00 3630 272.00 290.00 3770 282.00 302.00
3632 3772
3350 234.00 268.00 3490 244.00 280.00 3634 272.00 290.00 3774 282.00 302.00
3352 234.00 268.00 3492 244.00 280.00 3636 272.00 290.00 3776 284.00 302.00
3354 234.00 268.00 3494 244.00 280.00 3638 272.00 290.00 3778 284.00 302.00
3356 236.00 268.00 3496 244.00 280.00 272.00 292.00 284.00 302.00
3358 236.00 268.00 3498 244.00 280.00 3640 272.00 292.00 3780 284.00 302.00
3642 3782
3360 236.00 268.00 3500 246.00 280.00 3644 274.00 292.00 3784 284.00 302.00
3362 236.00 270.00 3502 246.00 280.00 3646 274.00 292.00 3786 284.00 302.00
3364 236.00 270.00 3504 246.00 280.00 3648 274.00 292.00 3788 284.00 302.00
3366 236.00 270.00 3506 246.00 280.00 274.00 292.00 284.00 304.00
3368 236.00 270.00 3508 246.00 280.00 3650 274.00 292.00 3790 284.00 304.00
3652 3792
3370 236.00 270.00 3510 246.00 280.00 3654 274.00 292.00 3794 284.00 304.00
3372 236.00 270.00 3512 246.00 282.00 3656 274.00 292.00 3796 284.00 304.00
3374 236.00 270.00 3514 246.00 282.00 3658 274.00 292.00 3798 284.00 304.00
3376 236.00 270.00 3516 246.00 282.00 274.00 292.00 284.00 304.00
3378 236.00 270.00 3518 246.00 282.00 3660 274.00 292.00 3800 284.00 304.00
3662 3802
3380 236.00 270.00 3520 246.00 282.00 3664 274.00 292.00 3804 286.00 304.00
3382 236.00 270.00 3522 246.00 282.00 3666 274.00 294.00 3806 286.00 304.00
3384 238.00 270.00 3524 246.00 282.00 3668 274.00 294.00 3808 286.00 304.00
3386 238.00 272.00 3526 246.00 282.00 276.00 294.00 286.00 304.00
3388 238.00 272.00 3528 248.00 282.00 3670 276.00 294.00 3810 286.00 304.00
3672
3390 238.00 272.00 3530 248.00 282.00 3674 276.00 294.00 304.00 304.00
3392 238.00 272.00 3532 248.00 282.00 3676 276.00 294.00
3394 238.00 272.00 3534 248.00 282.00 3678 276.00 294.00
3396 238.00 272.00 3536 248.00 284.00 276.00 294.00
3398 238.00 272.00 3538 248.00 284.00 3680 276.00 294.00
3682
3400 238.00 272.00 3540 248.00 284.00 3684 276.00 294.00
3402 238.00 272.00 3542 248.00 284.00 3686 276.00 294.00
3404 238.00 272.00 3544 248.00 284.00 3688 276.00 294.00
3406 238.00 272.00 3546 248.00 284.00 276.00 296.00
3408 238.00 272.00 3548 248.00 284.00 276.00 296.00

If the employee’s fortnightly earnings are more than $3,810, the HELP component is $304 plus 8 cents for each $1 of fortnightly
earnings over $3,810. Amounts calculated should be rounded to the nearest dollar.

6 Higher Education Loan Program fortnightly tax table