PAYG withholding reference

ATO Fortnightly Tax Table 2026

ATO fortnightly tax table 2025-26 & 2026-27 (NAT 1006). PAYG withholding by gross fortnightly pay — with/without tax-free threshold, plus HELP/TSL loading.

2025-26 & 2026-27 Includes HELP loading
Quick answer: the ATO fortnightly tax table for 2025-26 annualises your fortnightly pay, applies resident tax rates plus the standard 2% Medicare levy, then spreads the result back across 26 fortnights. Small differences from your payslip are normal because employers use the official ATO schedules with rounding.

Need the payslip-check explanation first? Read how to check tax on a fortnightly payslip or what happens in a 27-fortnight year before using the table.

Look up your fortnightly tax

Enter your fortnightly gross pay to see your tax breakdown instantly.

01INPUTS
$

Before tax amount from your payslip. Claiming tax-free threshold, no HELP debt.

02RESULTS

Enter a fortnightly amount to see your tax breakdown

03BREAKDOWN

Fortnightly PAYG withholding reference table

Tax withheld for common fortnightly gross pay amounts. Assumes tax-free threshold claimed, no HELP/HECS debt, Australian resident.

Fortnightly GrossTax WithheldMedicare LevyNet PayAnnual Equivalent
$1,000$48$20$932$26,000
$1,500$128$30$1,342$39,000
$2,000$246$40$1,714$52,000
$2,500$396$50$2,054$65,000
$3,000$546$60$2,394$78,000
$3,500$696$70$2,734$91,000
$4,000$846$80$3,074$104,000
$4,500$996$90$3,414$117,000
$5,000$1,146$100$3,754$130,000
$5,500$1,317$110$4,073$143,000
$6,000$1,502$120$4,378$156,000
$7,000$1,872$140$4,988$182,000
$8,000$2,298$160$5,542$208,000
$10,000$3,198$200$6,602$260,000

Amounts are rounded to the nearest dollar. Based on 2025-26 ATO tax brackets including 2% Medicare levy. Your actual payslip may differ slightly due to ATO rounding rules and individual circumstances.

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How fortnightly PAYG withholding works

Every time you receive your fortnightly pay, your employer withholds an amount for tax based on ATO tax tables (PAYG withholding). The withheld amount goes to the ATO throughout the year, reducing or eliminating the tax you owe at tax time.

The amount withheld depends on:

Your gross fortnightly pay (before deductions)
Whether you claimed the tax-free threshold on your TFN declaration
Whether you have a HELP/HECS, VSL, or other study loan debt
Any withholding variations requested through the ATO

How the fortnightly tax table is calculated

Step 1: Annualise the fortnightly pay: Annual = Fortnightly × 26

Step 2: Calculate annual income tax using the 2025-26 tax brackets

Step 3: Add 2% Medicare levy on total taxable income

Step 4: Divide total annual tax by 26 to get fortnightly withholding

2025-26 income tax brackets

Taxable incomeTax rateTax on this income
$0 – $18,2000%Nil
$18,201 – $45,00016%16c for each $1 over $18,200
$45,001 – $135,00030%$4,288 plus 30c for each $1 over $45,000
$135,001 – $190,00037%$31,288 plus 37c for each $1 over $135,000
$190,001+45%$51,638 plus 45c for each $1 over $190,000

Plus 2% Medicare levy on total taxable income. These rates reflect the Stage 3 tax cuts that took effect 1 July 2024 and continue for 2025-26.

Tax-free threshold & tips

The tax-free threshold of $18,200 per year means the first ~$700 per fortnight is tax-free (before Medicare levy). If you earn less than $700 per fortnight and claim the tax-free threshold, no income tax is withheld from your pay.

Tip: You can only claim the tax-free threshold from one employer. If you have two jobs, claim it from your main employer. Not claiming it from a second job means higher withholding on that pay, but you avoid a tax bill at the end of the year.
HELP/HECS & fortnightly withholding

If you have a HELP (Higher Education Loan Program) debt, additional amounts are withheld once your annualised income exceeds the threshold. From 2025-26, HELP uses a marginal rate system:

$0 – $67,000 annually: No HELP withholding
$67,001 – $125,000: 15% on income above $67,000
$125,001 – $179,285: $8,700 + 17% on income above $125,000
$179,286+: 10% of total repayment income

The HELP threshold of $67,000 equates to approximately $2,577 per fortnight. Use the PAYG Calculator to estimate withholding with HELP included.

How to check your payslip against this table
1. Find your gross fortnightly pay on your payslip (before tax)
2. Look up that amount in the table above to find the expected PAYG withholding
3. Compare with the "Tax" or "PAYG Withheld" line on your payslip
4. Small differences (under $2) are normal due to rounding — larger gaps may mean your employer has the wrong TFN declaration or HELP status

Need more detail? Use the pay calculator to see the full breakdown including super, Medicare levy, and HELP repayments.

FAQ
What is a fortnightly tax table?
A fortnightly tax table shows how much PAYG tax your employer should withhold from your fortnightly pay. The ATO publishes official tax tables that employers use to determine the correct withholding amount based on your gross earnings and TFN declaration.
How is fortnightly tax withholding calculated?
Your fortnightly gross pay is annualised (multiplied by 26), the annual income tax and 2% Medicare levy are calculated using the current tax brackets, and then the total annual tax is divided by 26 to get the fortnightly withholding amount.
What is the tax-free threshold for fortnightly pay?
The annual tax-free threshold of $18,200 equates to approximately $700 per fortnight. If you earn less than this and claim the threshold, no income tax is withheld. Most employees should claim the tax-free threshold from their primary employer.
Do I need to account for HELP/HECS debt?
Yes. If you have a HELP or other study loan debt, your employer withholds additional amounts above your regular tax. You must declare your HELP debt on your TFN declaration form. The HELP withholding starts when your annualised income exceeds $67,000 ($2,577/fortnight).
What about the Medicare levy?
The Medicare levy of 2% is included in PAYG withholding. On $3,000 fortnightly pay ($78,000 annual), the Medicare levy portion is approximately $60 per fortnight. Low-income earners below $28,011 annually may be exempt from or pay a reduced Medicare levy.
Why does my payslip differ from this table?
The ATO's official Schedule 1 tax tables include specific rounding adjustments for each dollar amount. This reference table uses the underlying tax formula, so differences of a few dollars per fortnight are normal. If the difference is large, check your TFN declaration and HELP debt status with your employer.
Where is the ATO fortnightly tax table for 2025/2026?
The official ATO table is published as withholding schedules for employers. This page is an employee reference version for 2025-26 so you can quickly estimate fortnightly PAYG and compare it against your payslip.
Can I use this page to check my payslip tax?
Yes. Match your gross fortnightly pay, then compare the estimated PAYG amount with your payslip. Small differences are normal because payroll systems use the official ATO rounding method and may also apply HELP, variations, or other payroll settings.
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Tax Accuracy & Sources

Reviewed: March 2026 · Tax year: 2025-26

Covers resident PAYG withholding estimates for standard fortnightly pay, based on current tax brackets and Medicare levy. Employer payroll software may apply ATO rounding and extra adjustments.


Last updated 7 March 2026 Tax year 2025-26

Data sources: ATO (ato.gov.au), Services Australia

This tool is general information only, not financial advice.

Reviewed by AusTax Tools Editorial Desk

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