Tax Tables · Reference

ATO Fortnightly Tax Table 2026

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

2026-27Includes HELP loading
Quick answer: this table applies the 2026-27 ATO Schedule 1 resident coefficients and official fortnightly conversion. It uses Scale 2 when the tax-free threshold is claimed, Scale 1 when it is not, and Schedule 8 when HELP is selected.

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 for one fortnight.

Most people claim this from one employer.

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 GrossPAYG WithheldNet PayAnnual Equivalent
$1,000$42$958$26,000
$1,500$148$1,352$39,000
$2,000$276$1,724$52,000
$2,500$438$2,062$65,000
$3,000$598$2,402$78,000
$3,500$758$2,742$91,000
$4,000$918$3,082$104,000
$4,500$1,078$3,422$117,000
$5,000$1,238$3,762$130,000
$5,500$1,418$4,082$143,000
$6,000$1,614$4,386$156,000
$7,000$2,004$4,996$182,000
$8,000$2,450$5,550$208,000
$10,000$3,390$6,610$260,000

Whole-dollar amounts use the 2026-27 ATO Schedule 1 resident Scale 2 coefficients and fortnightly conversion. Your payslip may differ if payroll uses other TFN declaration settings, a variation or an irregular-payment rule.

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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: Divide fortnightly earnings by two, ignore cents, then add 99 cents to get weekly equivalent x

Step 2: Select Scale 1 or Scale 2 from the employee's tax-free-threshold declaration

Step 3: Choose the ATO coefficient row for x and calculate y = ax − b

Step 4: Round y to the nearest whole dollar, then multiply by two

2026-27 income tax brackets

Taxable incomeTax rateTax on this income
$0 – $18,2000%Nil
$18,201 – $45,00015%15c for each $1 over $18,200
$45,001 – $135,00030%$4,020 plus 30c for each $1 over $45,000
$135,001 – $190,00037%$31,020 plus 37c for each $1 over $135,000
$190,001+45%$51,370 plus 45c for each $1 over $190,000

Plus 2% Medicare levy on total taxable income. These rates include the second-bracket cut from 16% to 15% that took effect 1 July 2026.

Fortnightly PAYG withholding — full lookup table

The table below applies the 2026-27 ATO Schedule 1 resident coefficients across a wider range of fortnightly gross pay, comparing withholding with and without the tax-free threshold claimed, and with a HELP/STSL debt added on top.

Fortnightly grossTax withheld (threshold claimed)Tax withheld (no threshold)Tax withheld with HELP (threshold claimed)
$1,000 $42 $180 $42
$1,500 $148 $336 $148
$2,000 $276 $498 $276
$2,500 $438 $658 $438
$3,000 $598 $818 $646
$3,500 $758 $978 $882
$4,000 $918 $1,138 $1,116
$5,000 $1,238 $1,494 $1,586
$6,000 $1,614 $1,884 $2,134
$7,000 $2,004 $2,304 $2,694
$8,000 $2,450 $2,774 $3,250

Figures use the 2026-27 ATO Schedule 1 and Schedule 8 coefficients with official whole-dollar rounding. Use the calculator above for any other fortnightly gross amount.

Fortnightly vs weekly vs monthly tax tables

The ATO publishes a separate withholding schedule for each pay cycle — NAT 1006 for fortnightly pay, NAT 1005 for weekly pay and NAT 1007 for monthly pay. All three apply the same 2026-27 resident tax brackets, but Schedule 1 first converts each pay amount to its weekly-equivalent value before rounding, so fortnightly and monthly withholding are not simply the weekly figure multiplied by two or by 26/12 — always use the schedule that matches how you're actually paid.

If you're paid weekly, use the Weekly Tax Table 2026-27 instead. If you're checking a return you already lodged for last financial year rather than this year's payslip, use Tax Tables 2025-26, which covers every pay frequency for that year.

Most financial years have 26 fortnightly pay periods, but some payroll calendars contain 27 because of how weekdays fall. Because the withholding schedules assume 26 pays, a 27-pay year can leave you under-withheld — ATO Schedule 1 includes an optional additional-withholding table for this, and you can ask payroll to take a small extra amount each fortnight so you don't face a bill at tax time. Use the PAYG calculator to work out this extra fortnightly amount for 2026-27.

Tax-free threshold & tips

The annual tax-free threshold is $18,200, which works out to about $700 per fortnight before the Medicare levy. Claiming it on your TFN declaration selects ATO Schedule 1 Scale 2; not claiming it selects Scale 1, which withholds from lower pay amounts.

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, payroll uses ATO Schedule 8 to calculate combined ordinary and study-loan withholding. The final compulsory repayment is assessed from annual repayment income using these 2026-27 bands:

$0 – $69,528 annually: No HELP withholding
$69,529 – $129,717: 15% on income above $69,528
$129,718 – $186,050: $9,028 + 17% on income above $129,717
$186,051+: 10% of total repayment income

The HELP threshold of $69,528 equates to approximately $2,674 per fortnight. Select the HELP/HECS option in the lookup above to apply the official Schedule 8 fortnightly withholding.

Worked examples
Nurse on $2,800/fortnight, tax-free threshold claimed, HELP debt: annualised income of $72,800 is above the $69,528 HELP threshold, so payroll withholds $534 ordinary PAYG plus $18 HELP/STSL — $552 total — leaving $2,248 net pay.
Part-time worker on $560/fortnight, tax-free threshold claimed, no HELP: this is below the $700/fortnight tax-free-threshold equivalent, so no PAYG is withheld — the full $560 is paid as net pay.
Second job on $1,000/fortnight, tax-free threshold not claimed: Scale 1 applies from the first dollar, withholding $180 — $138 more than if the threshold were claimed on this pay — and leaving $820 net pay.
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. If it differs, check your HELP status, tax-free-threshold declaration, withholding variation, irregular payments and Medicare exemption or residency settings

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?
ATO Schedule 1 halves fortnightly earnings, ignores cents and adds 99 cents to get x, selects the coefficient row for your tax scale, rounds y = ax - b to the nearest whole dollar, then doubles it.
What is the tax-free threshold for fortnightly pay?
The annual tax-free threshold is $18,200. Claiming it selects ATO Schedule 1 Scale 2; not claiming it selects Scale 1. Most employees claim the 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 $69,528 ($2,674/fortnight).
What about the Medicare levy?
Schedule 1 builds ordinary PAYG settings into one withholding figure. It does not provide a separate Medicare amount on the payslip, and PAYG withholding is reconciled against your final tax assessment after year end.
Why does my payslip differ from this table?
This table uses the official resident Schedule 1 formula and rounding. Differences can still arise from HELP or other study debt, a withholding variation, Medicare exemption settings, irregular payments, payroll timing or a different TFN declaration.
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 2026-27 so you can quickly estimate fortnightly PAYG and compare it against your payslip.
Can I use this page to check my payslip tax?
Yes. Enter your gross fortnightly pay, select the same tax-free-threshold and HELP settings as payroll, then compare the whole-dollar result with PAYG withheld on your payslip.
Why does my employer withhold more tax than this table shows?
This table shows the standard Schedule 1 amount for one regular fortnightly gross pay. Actual withholding can be higher because of a withholding variation, a bonus or irregular payment in the same pay run, salary-sacrifice changing your reportable gross, or payroll software using cumulative/annualised settings rather than the simple per-pay formula.
What happens if I don't give my employer my TFN?
If you don't provide a TFN (or claim an exemption) within 28 days of starting, your employer must withhold at the top marginal rate plus the Medicare levy — 47% for 2026-27 — on your full fortnightly gross. That's well above every figure in the tables above, which all assume a TFN has been provided.
I have more than one employer — how does fortnightly withholding work?
You can only claim the tax-free threshold from one employer at a time, normally your main or highest-paying job. Any other employer must use Scale 1 (no threshold), which withholds more from that pay. Combined withholding across all jobs is reconciled against your total annual tax liability when you lodge your return.
Does the fortnightly tax table include superannuation guarantee contributions?
No. Superannuation guarantee contributions are paid by your employer on top of your gross wages into your super fund — they are not part of PAYG withholding and are not deducted from the take-home pay in this table.
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Tax Accuracy & Sources

Reviewed: March 2026 · Tax year: 2026-27

Applies the 2026-27 ATO Schedule 1 resident Scale 1 and Scale 2 coefficients, Schedule 8 study-loan coefficients and official fortnightly conversion. Excludes variations, exemptions and irregular-payment rules.