PAYG Withholding Calculator Australia — FY 2025-26
Calculate how much tax your employer withholds each pay period. See income tax, Medicare levy, and HELP repayment deductions. Check net pay and super contributions. Reverse gross-up to find the salary needed for your target take-home. Updated for Stage 3 tax cuts.
Try another scenario
How to Use This Calculator
Per Pay Period tab
Enter your gross pay per period, select your pay frequency (weekly, fortnightly, or monthly), and indicate whether you claim the tax-free threshold and have a HELP/HECS debt. The calculator shows tax withheld, Medicare levy, HELP repayment (if applicable), net pay, and employer super contributions.
Annual Summary tab
Uses the same inputs as Per Pay Period but displays annualised figures — total gross income, total tax (including Medicare and HELP), annual net pay, and your effective tax rate as a percentage.
Gross-Up tab
Enter your desired net (take-home) pay per period. The calculator works backwards to find the gross salary needed to achieve that net amount after all deductions, plus the total employer cost including super.
Share your result
All inputs are encoded in the URL. Click Share to send your exact calculation to a colleague, accountant, or employer.
The Formula
$0–$18,200: 0%
$18,201–$45,000: 16%
$45,001–$135,000: 30%
$135,001–$190,000: 37%
$190,001+: 45%
Medicare Levy:
2% of taxable income
LITO (Low Income Tax Offset):
Income ≤ $37,500: $700 offset
$37,501–$66,667: phases out to $0
HELP/HECS Repayment (marginal system):
Below $67,000: $0
$67,001–$125,000: 15c per $1 over $67,000
$125,001–$179,285: $8,700 + 17c per $1 over $125,000
$179,286+: 10% of total repayment income
PAYG Withheld Per Period:
Tax withheld = (Annual tax − LITO + Medicare + HELP) ÷ number of pay periods
Net pay = Gross pay − Tax withheld
Super = Gross pay × 12%
Worked Example
Employee earning $90,000/year, paid fortnightly
Gross pay $3,461.54 per fortnight (= $90,000/year). Claims tax-free threshold. No HELP debt.
Step 1: Annual income tax
Step 2: Adjustments
Step 3: Per fortnight
Verdict: On a $90K salary paid fortnightly, you take home approximately $2,708 after $753 in tax and Medicare. Your employer pays an additional $415 in super on top, making the total employer cost about $3,877 per fortnight.
FY 2025-26 Tax Rates at a Glance
Income tax brackets (Stage 3)
| Taxable Income | Rate | Tax on Bracket |
|---|---|---|
| $0 – $18,200 | 0% | $0 |
| $18,201 – $45,000 | 16% | $4,288 |
| $45,001 – $135,000 | 30% | $27,000 |
| $135,001 – $190,000 | 37% | $20,350 |
| $190,001+ | 45% | 45c per $1 |
Stage 3 tax cuts effective 1 July 2024. 16% rate replaces previous 19%. $135K threshold raised from $120K.
HELP/HECS repayment thresholds
| Repayment Income | Rate |
|---|---|
| Below $67,000 | No repayment |
| $67,001 – $125,000 | 15c per $1 over $67,000 |
| $125,001 – $179,285 | $8,700 + 17c per $1 over $125,000 |
| $179,286+ | 10% of total repayment income |
New marginal repayment system. Applies to HELP, VET Student Loan, and other study/training debts.
Key rates summary
| Item | Rate/Amount |
|---|---|
| Tax-free threshold | $18,200 |
| Medicare levy | 2% |
| LITO (max) | $700 |
| Super guarantee | 12% |