Deductions & withholding¶

Not everything an employee earns lands in their bank account. Some amounts are taken out of their pay first — the tax you must withhold and send to the ATO, plus other deductions the employee has agreed to or that the law requires. This module explains each kind and the rules around them.

General information only — not tax, super or financial advice.

Lessons¶

1. What are deductions?
2. PAYG withholding explained
3. How much tax to withhold
4. Study and training support loans
5. The tax-free threshold
6. Salary sacrifice
7. Child support deductions
8. Union fees and voluntary deductions
9. Lawful and authorised deductions
10. Deductions on a payslip

Start with lesson 1