This document will assist in updating ATO tax tables within COINS. The load file will be issued by COINS after the ATO has published their new tax schedules.
The guide is written for a user who is already familiar with COINS and its menus and has at least basic computer skills.
ATO Tax Tables
The ATO publishes the new tax tables near the end of the financial year. The tables help calculate how much tax to withhold from payments made to employees or other payees. There are times the ATO will not make any changes to the tax rates for coming financial year.
New tax tables can be found on the ATO website:
Tax tables:
NAT 1004 – Statement of formulas for calculating amounts to be held
NAT 3539 - Statement of formulas for calculating Study and Training support loans
NAT 4466 - Tax table for Seniors and Pensioners
NAT 75331 - Tax table for Working Holiday Makers
working holiday makers holding a subclass 417 or 462 visa from 1 July 2020
Registered employer - If you are registered, you will be able to withhold at a flat rate of 15% up to $45,000 in total payments made to each individual working holiday maker within an income year.
Unregistered employer - If you have not registered with us to withhold at working holiday maker tax rates, you are required to withhold at foreign resident rates.
If no TFN is provided you must withhold at 45% on total payments made
Taxable income | Tax Rate | Value |
$0 - $45,000 | 15% on each $1 up to $45,000 | 0.15 |
$45,001- $135,000 | 30% on each $1 over $45,000 to $135,000 | 0.30 |
$135,001 - $180,000 | 37% on each $1 over $135,000 to $190,000 | 0.37 |
$190,001 and over | 45% on each $1 over $190,000 | 0.45 |
Schedule 5 – Tax table for back payments, commissions, bonuses and similar payments, there is a withholding limit of 47%. COINS use method A in calculating Back pay.
Schedule 7 – Tax Table for unused leave payments on termination of employment, have not changed and remain the same.
Payment Type | Reason | Accrual Dates | Withholding Rates | Payment Summary Label |
Long Service Leave | Normal Termination (voluntary resignation, retirement, employment terminated | Pre 16 August 1978 | 5% of total at Marginal Rates | Lump Sum B |
16 August 1978 – 17 August 1993 | 32% | Lump Sum A |
|
|
Post 17 August 1993 | Marginal Rates | Included in Salary and Wages |
|
|
Termination because of Genuine redundancy, invalidity or early retirement scheme | Pre 16 August 1978 | 5% of total at Marginal Rates | Lump Sum B |
|
16 August 1978 – 17 August 1993 | 32% | Lump Sum A |
|
|
Post 17 August 1993 | 32% | Lump Sum A |
|
|
Payment Type | Reason | Accrual Dates | Withholding Rates | Payment Summary Label |
Annual Leave | Normal Termination (voluntary resignation, retirement, employment terminated | Pre 18 August 1993 | 32% | Lump Sum A |
Post 17 August 1993 | Marginal Rates | Included in Salary and Wages |
|
|
Termination because of Genuine redundancy, invalidity or early retirement scheme |
| 32% | Lump Sum A |
|
Annual Leave loading | Normal Termination (voluntary resignation, retirement, employment terminated | Pre 18 August 1993 | 32% | Lump Sum A |
Post 17 August 1993 | Marginal Rates | Included in Salary and Wages |
|
|
Termination because of Genuine redundancy, invalidity or early retirement scheme |
| 32% | Lump Sum A |
|
Schedule 11 – Tax table for employment termination payments. The top rate of tax applies to amounts paid in excess of these caps.
The ETP cap amount for the 2025-26 income year is $260,000. This amount is indexed annually.
The whole-of-income cap amount for the 2025-26 income year remains as is $180,000. This amount is not indexed. This cap is reduced by any other taxable income payments your employee receives in the income year – for example, salary or wages you have paid to your employee.
Parameters
Review the below parameters and ensure the values are as per the new ATO schedules.
Payroll > Global Setup > Parameters
PR-FLATTAX
Stores the tax flat rate % to be defaulted for an employee. A comma separated list:
Resident no TFN 47%; Foreign resident no TFN 45%; Back Pay max rate 47%
PR-ETP-MAXAMOUNT
ETP whole of income cap amount. Amounts in excess of the whole-of-income are still taxed at max rate of 47%
PR-ETP-MAXUNTAXED
ETP indexed cap amount.
Update Tax Tables
When new tables for PAYG (Pay as you go withholding) are released by the ATO, the revised formulae will require loading into COINS with the effective date to which they apply.
Step 1 – Save file
COINS support will email out a CSV file containing the rates, save the file to your PC directory.
Step 2 – Copy Data
Open the CSV file and check Effective Date is correct for your organisation. Update if required.
NOTE: The effective date should be the period start date of the first payrun to be paid in new financial year.
Copy the range of data, including the heading. This will be bulk loaded into COINS
Step 3 – Bulk load data
Open Maintain tax scales.
Payroll > Company Setup > AUS Tax Tables and Pay Summary > Maintain Tax Scale
From the browser bar buttons at the bottom.
Select Bulk upload once selected the button will be highlighted.
Select add new record.
A new window will open.
NOTE: An export.xml document will open at the bottom or top of the screen. You can close this report as it is not required for load.
Paste the copied data from the ATO tax scale csv file into the input box.
Click on Save.
Step 4 – Check data
Open the table Maintain Tax Scales
Payroll > Company Setup > AUS Tax Tables & Pay Summary > Maintain Tax Scales
On the filter search by “date effective”
Enter criteria, the date in which the tax scales will be published i.e. 01/07/2025
Click on search button.
Data should populate in form.
Step 5 – Complete for all Companies
As the tax tables maintenance is under ‘Company Setup’ ensure new tax scales are updated for each payroll company in COINS.