Fortnightly tax table 2026-27
The fortnightly tax table for 2026-27 shows the tax withheld from each fortnight's pay. On $3,100 a fortnight, the withholding is $630 with the tax-free threshold and $850 without it. The figures come from the ATO guide to working out the weekly earnings (opens in a new tab) that applies to payments from 1 July 2026.
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Tax withheld
$630
Breakdown
| Gross pay | $3,100 |
|---|---|
| Tax withheld (Schedule 1 scale 2) | $630 |
| Take-home pay | $2,470 |
| Gross over 26 pays | $80,600 |
| Withheld over the year | $16,380 |
| Actual tax on the year | $16,312 |
- Take-home pay
- $2,470
The fortnightly table is one of three ATO tax tables built on the same weekly formula. Figures assume you're an Australian resident for tax purposes, and they already include the 2% Medicare levy.
| $200 | $0 | $30 |
|---|---|---|
| $300 | $0 | $44 |
| $400 | $0 | $62 |
| $500 | $0 | $82 |
| $600 | $0 | $104 |
| $700 | $0 | $124 |
| $800 | $12 | $144 |
| $900 | $26 | $162 |
| $1,000 | $42 | $180 |
| $1,100 | $60 | $208 |
| $1,200 | $84 | $240 |
| $1,300 | $110 | $272 |
| $1,400 | $130 | $304 |
| $1,500 | $148 | $336 |
| $1,600 | $166 | $368 |
| $1,700 | $182 | $400 |
| $1,800 | $212 | $434 |
| $1,900 | $244 | $466 |
| $2,000 | $276 | $498 |
| $2,100 | $308 | $530 |
| $2,200 | $340 | $562 |
| $2,300 | $372 | $594 |
| $2,400 | $404 | $626 |
| $2,500 | $438 | $658 |
| $2,600 | $470 | $690 |
| $2,700 | $502 | $722 |
| $2,800 | $534 | $754 |
| $2,900 | $566 | $786 |
| $3,000 | $598 | $818 |
| $3,100 | $630 | $850 |
| $3,200 | $662 | $882 |
| $3,300 | $694 | $914 |
| $3,400 | $726 | $946 |
| $3,500 | $758 | $978 |
| $3,600 | $790 | $1,010 |
| $3,700 | $822 | $1,042 |
| $3,800 | $854 | $1,074 |
| $3,900 | $886 | $1,106 |
| $4,000 | $918 | $1,138 |
| $4,200 | $982 | $1,202 |
| $4,400 | $1,046 | $1,266 |
| $4,600 | $1,110 | $1,338 |
| $4,800 | $1,174 | $1,416 |
| $5,000 | $1,238 | $1,494 |
| $5,200 | $1,302 | $1,572 |
| $5,400 | $1,380 | $1,650 |
| $5,600 | $1,458 | $1,728 |
| $5,800 | $1,536 | $1,806 |
| $6,000 | $1,614 | $1,884 |
| $6,200 | $1,692 | $1,962 |
| $6,400 | $1,770 | $2,040 |
| $6,600 | $1,848 | $2,118 |
| $6,800 | $1,926 | $2,210 |
| $7,000 | $2,004 | $2,304 |
| $7,200 | $2,082 | $2,398 |
| $7,400 | $2,168 | $2,492 |
| $7,600 | $2,262 | $2,586 |
| $7,800 | $2,356 | $2,680 |
| $8,000 | $2,450 | $2,774 |
| $8,200 | $2,544 | $2,868 |
| $8,400 | $2,638 | $2,962 |
| $8,600 | $2,732 | $3,056 |
| $8,800 | $2,826 | $3,150 |
| $9,000 | $2,920 | $3,244 |
| $9,200 | $3,014 | $3,338 |
| $9,400 | $3,108 | $3,432 |
| $9,600 | $3,202 | $3,526 |
| $9,800 | $3,296 | $3,620 |
| $10,000 | $3,390 | $3,714 |
Change log: rebuilt on the Schedule 1 coefficients for payments from 1 July 2026, which reflect the cut in the 16% rate to 15%. The 2025-26 table no longer applies to pay made after 30 June 2026.
How the fortnightly figure comes from the weekly formula
The ATO has no separate fortnightly formula. Your employer runs the pay through the weekly one, as $3,100 shows.
- 1
Halve the pay
Half of $3,100 is $1,550.
- 2
Drop the cents and add 99 cents
That makes x $1,550.99.
- 3
Work out the weekly withholding, then round it
Scale 2 gives $315 a week.
- 4
Double the result
That makes $630 a fortnight. Because the weekly amount is rounded before doubling, fortnightly figures in the table are always even dollar amounts.
Over 26 fortnights, $630 adds up to $16,380. Estimated tax and Medicare levy on $80,600 a year is $16,312, so about $68 would come back at tax time. The PAYG withholding calculator runs the same steps for any amount between the table rows.
Years with 27 fortnightly paydays
A financial year has 365 or 366 days, which is one or two days more than 26 fortnights. When a fortnightly payday falls on 1 July, or on 2 July in a leap year, a 27th payday lands at the end of June. For one payday pattern this happens about every 11 years: the Wednesday pattern below has 27-pay years in 2026-27, 2037-38 and 2048-49.
Payday pattern
Wednesday, 1 July 2026
- Paydays in 2026-27
- 27
- 27 paydays in
- 2026-27
Thursday, 2 July 2026
- Paydays in 2026-27
- 26
- 27 paydays in
- 2027-28
Friday, 3 July 2026
- Paydays in 2026-27
- 26
- 27 paydays in
- 2027-28
A 27-pay year matters most for salaried staff. If your employer spreads an $80,600 salary across 27 pays, each pay is $2,985.19 and has $592 withheld. That totals $15,984 for the year, against estimated tax and Medicare levy of $16,312, and the $328 gap would appear as a bill on your notice of assessment.
Hourly workers paid for 27 full fortnights earn more in that year. At $3,100 a fortnight, 27 pays total $83,700, with $17,010 withheld against an estimated $17,304.
An employer can withhold extra at your written request, which closes the gap.
Fortnightly HELP and STSL withholding
A HECS-HELP or other study and training support loan (STSL) adds a second amount from Schedule 8, worked out the same way: halve, apply the weekly formula, round and double.
| Fortnightly earnings | HELP/STSL extra, threshold claimed | HELP/STSL extra, threshold not claimed |
|---|---|---|
| $2,000 | $0 | $4 |
| $2,500 | $0 | $80 |
| $3,100 | $64 | $170 |
| $4,000 | $200 | $304 |
| $5,000 | $350 | $468 |
| $6,000 | $520 | $600 |
| $8,000 | $800 | $800 |
On $3,100, the extra $64 a fortnight comes to $1,664 over 26 pays. The compulsory repayment on $80,600 of repayment income is $1,660.80 for 2026-27, so the two land within a few dollars.
Fortnightly tax table questions: half-month pay, leave and two jobs
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Last reviewed
Can I use the fortnightly table if I'm paid twice a month?
No. Twice-monthly pay gives 24 pays a year, not 26, so each pay is larger than a fortnight's. Running $3,100 through the fortnightly table 24 times withholds $15,120, against estimated tax and Medicare levy of $14,328 on $74,400. The ATO's weekly earnings method for twice-monthly pay (opens in a new tab) adds the month's pays together, works out the monthly withholding and halves it. Two pays of $3,100 then have $598 withheld each.
How is tax worked out when leave is paid for two fortnights at once?
When leave pay covers future fortnights, the ATO's method for withholding from leave payments (opens in a new tab) divides it by the number of fortnights it covers. Each part is withheld as an ordinary fortnight, so two fortnights of $3,100 attract $1,260. Run as one $6,200 fortnight, the same pay would have $1,692 withheld, because the formula would treat it as a much higher income.
What happens if both fortnightly employers apply the tax-free threshold?
Too little tax comes out. With $3,100 from one job and $800 from another, both on scale 2, $642 is withheld each fortnight, or $16,692 a year. Estimated tax and Medicare levy on $101,400 is $22,968. Even with scale 1 on the second job, withholding reaches only $20,124, so either employer can be asked to withhold extra.
How much tax is withheld from $2,000 a fortnight?
On $2,000 a fortnight, $276 is withheld when you claim the tax-free threshold and $498 when you don't. Those are the 2026-27 scale 2 and scale 1 amounts from the $2,000 row of the table. With a HELP debt and the threshold claimed, nothing extra is withheld, because $52,000 a year is below the repayment threshold.
Estimates only, based on published rates for 2026-27. General information, not tax or financial advice.
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