Tax Tables 2021-22
The ATO tax table that applied to payments made between 1 July 2021 and 30 June 2022 was the 13 October 2020 version of Schedule 1 (NAT 1004). No new version was issued for 2021-22, because neither the tax rates nor the income thresholds moved that year. pay-calculator.au sets out which document you need and why it looks older than the year on its cover.
Compiled by the pay-calculator.au editorial desk from the ATO Software Developers publication notes, the same notes quoted on the previous years tax tables archive. Last verified 4 August 2026.
Which ATO Tax Table Applied in 2021-22?
One version of Schedule 1 covered the whole year, and every pay-cycle table is derived from it.
The ATO publishes the withholding maths once, in Schedule 1, the statement of formulas for calculating amounts to be withheld (NAT 1004). The weekly, fortnightly and monthly tables are lookups generated from those formulas. Schedule 1 was last rebuilt on 13 October 2020 and was not rebuilt again until 1 July 2024, so the 13 October 2020 version is the one that governed every payment made in the 2021-22 financial year.
| Document | ATO product number | Who uses it |
|---|---|---|
| Statement of formulas (Schedule 1) | NAT 1004 | The formulas every other table is derived from |
| Weekly tax table | NAT 1005 | Employees paid every week |
| Fortnightly tax table | NAT 1006 | The most common Australian pay cycle |
| Monthly tax table | NAT 1007 | Employees paid once a month |
| Study and training support loans (Schedule 8) | NAT 3539 | The extra STSL withholding, on top of the Schedule 1 amount |
Schedule 8 (NAT 3539) is the exception on this list. It is a separate document on a separate timetable, covered further down this page.
What Changed for 2021-22?
Nothing that moves a withholding amount.
The ATO rebuilds Schedule 1 when the tax rates change or the income thresholds change. Neither happened for 2021-22. The resident scale that applied was the one set by the October 2020 Budget cuts, which had already been backdated to 1 July 2020 and built into the 13 October 2020 version of the schedule. 2021-22 simply inherited it.
| Taxable income (2021-22) | Tax on this income |
|---|---|
| $0 to $18,200 | Nil, the tax-free threshold |
| $18,201 to $45,000 | 19c for each $1 over $18,200 |
| $45,001 to $120,000 | 32.5c for each $1 over $45,000, plus the amount accumulated below |
| $120,001 to $180,000 | 37c for each $1 over $120,000, plus the amount accumulated below |
| $180,001 and over | 45c for each $1 over $180,000, plus the amount accumulated below |
Resident rates, excluding the 2% Medicare levy and all offsets. Source: ATO, Tax rates: Australian residents. The same scale applied in 2020-21, 2022-23 and 2023-24. The full year-by-year series, including what replaced it, is on the tax bracket history page.
One honest limitation. The ATO Software Developers publication notes that pay-calculator.au works from begin at the 2022 release, published 9 May 2022. There is no separate 2021 note in that set. What the 9 May 2022 note establishes is that the 13 October 2020 updates were still current at that date and would continue to apply to payments from 1 July 2022, which is what places 2021-22 inside the same unchanged run. That is an inference from a dated ATO note, not a quotation of one, and it is worth knowing the difference.
Who Still Needs the 2021-22 Tax Table?
Almost nobody is withholding on it. Plenty of people are checking against it.
Reconciling an old payslip
The most common reason
- Checking that PAYG withheld matched the gross for a 2021-22 period
- Working out whether a study loan line was the difference
- Comparing a payment summary against the payslips behind it
Amending a 2021-22 return
Withholding is only the credit side
- An amendment changes assessed tax, not what was withheld
- The withheld total is what your employer reported to the ATO
- Check the ATO amendment time limits before relying on one
Back pay and underpayment claims
Old wages, new payday
- Back pay is generally withheld on when it is paid, not when it was earned
- A 2021-22 underpayment settled today usually meets today’s table
- The backpay calculator covers the current year
Why a 2021-22 Payslip Often Does Not Reconcile
Schedule 1 covers income tax and the Medicare levy. It does not cover study and training support loan repayments, which sit in Schedule 8 (NAT 3539) and are withheld on top of the Schedule 1 amount. Schedule 8 is reissued almost every year, because the repayment income thresholds are indexed annually, so the two schedules drift out of step. A 2021-22 payslip can therefore combine a 2020-vintage income tax figure with a 2021-vintage study loan figure, and look wrong to anyone reading it as one number.
The second most common cause is the Medicare levy. Its low-income thresholds are indexed every year, but the ATO does not reissue Schedule 1 to keep up. The ATO’s stated reasoning is that the effect on withholding is minimal, that reissuing for indexation alone would not be economical for employers, digital service providers or the ATO, and that the up-to-date thresholds apply when the individual lodges. So a 2021-22 table can carry Medicare thresholds that were already a year or two old and still be the correct table to withhold from.
Third, and most often overlooked: withholding was never meant to equal your final tax. It is a payday estimate built on the assumption that this pay period repeats all year. Part years, second jobs, bonuses and deductions all move the final figure, which is settled at assessment. The mechanism is explained in the PAYG withholding guide, and the part-year case has its own page: starting a job mid-year.
Where to Get the 2021-22 ATO Original
This page does not reproduce the 2021-22 withholding amounts. pay-calculator.au has transcribed only the 2026-27 coefficients from the ATO original and checked them against the published withholding sample data at every row. Putting up figures that cannot be verified against the source would be worse than putting up none, and a wrong withholding figure on a tax site is a real cost to a real person.
- The ATO holds prior-year PAYG withholding tax tables in the DSP hub inside Online services for digital service providers, which requires a login. The ATO points there for anything before the current set.
- The current formulas, which show what the document looks like: Schedule 1, statement of formulas
- The current tables overview: ato.gov.au tax tables overview
For the current year, the full 2026-27 coefficient set is on the PAYG withholding Schedule 1 page, with row-by-row lookups on the weekly tax table, the fortnightly tax table and the monthly tax table. The year after this one has its own page: tax tables 2022-23.
2021-22 Tax Table FAQ
Sources for This Page
- ATO Software Developers, 2022 PAYG withholding tax tables, published 9 May 2022: the confirmation that the 13 October 2020 Schedule 1 updates continued to apply to payments from 1 July 2022.
- ATO Software Developers, PAYG withholding tax tables, 13 October 2020 update announced 13 October 2020: the version that governed 2021-22.
- ATO, Tax rates: Australian residents (tax-rates-australian-residents): the 2021-22 resident rates and thresholds.
- ATO, PAYG withholding Schedule 1, statement of formulas (NAT 1004), and the derived weekly (NAT 1005), fortnightly (NAT 1006) and monthly (NAT 1007) tax tables.
- ATO, PAYG withholding Schedule 8, study and training support loans (NAT 3539): the separate, annually reissued study loan component.
- pay-calculator.au, previous years tax tables: the full Schedule 1 version history, with each ATO publication note.
All sources accessed 4 August 2026. This page publishes no prior-year withholding amounts. Where the evidence is an inference from a dated ATO note rather than a direct quotation, the page says so on the spot.