These downloadable files, in Excel spreadsheet format, contain historical ATO PAYG Withholding Tax rates data and HECS/HELP Repayment rates data - presented in a manner that allows the user to easily read the tables to determine Gross Wages from Net Wages amounts (a feature which is not present in the ATO's own publications).
There are two tables available for each financial year - one to be used in the case of weekly pay periods and the other for fortnightly pay periods.
1) To use the tables, you will first need to decide, to the best of your recollection, on what basis PAYG Withholding would have been applied by that specific employer during the specific period for which you are reconstructing the payroll information. Specifically, you will need to determine :
- Did the employer apply the Tax-Free Threshold or not? (For most people the answer is "yes", unless they had 2 jobs and chose not to claim the Tax-Free Threshold on one of them).
- If your job was full-time, did leave loading apply to the employment contract? (Not all full time employees will have had leave loading applied, depending on their specific award, enterprise agreement or contract. Annual leave loading is a bonus payment of 17.5% paid with your annual leave pay. The tax on this is deducted over the course of the year, rather than paying a larger amount of tax in the week(s) in which annual leave is actually paid).
- Did you have a HECS/HELP debt at that time?
- If you did have a HECS/HELP debt at that time, did you notify the specific employer in question of your HECS/HELP obligation and were they therefore actually deducting extra tax in respect of this?
If you had a HECS/HELP debt at the time BUT you did not notify the specific employer in question of that obligation, the employer will not have deducted extra tax for HECS/HELP. Employers are normally notified that the employee has a HECS/HELP debt via the TFN Declaration that is lodged at the commencement of employment. If the employee incurs the HECS/HELP debt AFTER commencing employment, the employer will not have been notified of that obligation unless you actually told them to update their records in this matter.
2) Once you have determined the basis that PAYG Withholding was applied, you will need to find the correct GREEN column for that basis and read down the column until you find your NET WAGES figure. (Please note that the set of green columns that are furthest to the right incorporate HECS/HELP repayments, whilst the left most set of green columns do not incorporate HECS/HELP repayments).
3) Once you have found your net wages figure, READ across that row from right to LEFT and read the figure for the WAGES BEFORE TAX column. This is the Gross Wages (before tax is deducted) figure that should have been reported to Centrelink at the time and upon which any reduction in your Centrelink payments are calculated.
NOTE: There may be more than one Net Wages figure in the appropriate column that matches your net wages, and therefore more than one possible answer for Gross Wages. PAYG Withholding is levied on the nearest whole dollar amount by rounding down to the nearest whole dollar. Keep this in mind when deciding which figure is the most correct.
These tables may assist you in compiling evidence to appeal a #NotMyDebt
These tables can be used in conjunction with the "Reverse Pay Slips Calculation Sheet" Excel template located under "Tools & Templates - Other".