# Fortnightly tax table 2026-27

Source: https://calculatax.com/tax/tax-tables/fortnightly/
Title: Fortnightly Tax Table 2026-27 | Calculatax
Last updated: 2026-11-06

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](https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-1-statement-of-formulas-for-calculating-amounts-to-be-withheld/working-out-the-weekly-earnings) that applies to payments from 1 July 2026.

The fortnightly table is one of three [ATO tax tables](https://calculatax.com/tax/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.

| Fortnightly pay of $3,100 | Amount |
|---|---|
| Tax withheld, tax-free threshold claimed (scale 2) | $630 |
| Tax withheld, no tax-free threshold (scale 1) | $850 |
| Extra HELP/STSL withholding, scale 2 | $64 |
| Extra HELP/STSL withholding, scale 1 | $170 |
| Take-home pay, scale 2, no study debt | $2,470 |

*2026-27 fortnightly withholding, default example. Source: ATO Schedule 1 and Schedule 8.*

| Fortnightly earnings | With tax-free threshold (scale 2) | No tax-free threshold (scale 1) |
|---|---|---|
| $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 |

*2026-27 fortnightly tax withheld for Australian residents, Schedule 1 scales 2 and 1, for payments from 1 July 2026. Includes the Medicare levy. $100 steps to $4,000, then $200 steps. Source: ATO.*

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](https://calculatax.com/tax/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 | Thursday, 2 July 2026 | Friday, 3 July 2026 |
|---|---|---|---|
| Paydays in 2026-27 | 27 | 26 | 26 |
| 27 paydays in | 2026-27 | 2027-28 | 2027-28 |

*We counted the dates for these three payday patterns. The last Wednesday payday in 2026-27 is 30 June 2027.*

### Salaried staff

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

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 |

*2026-27 Schedule 8 study and training support loan component per fortnight. Source: ATO.*

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.

## What the fortnightly table leaves out

The table assumes 26 equal fortnights and ordinary pay. It doesn't handle bonuses or back pay, salary sacrifice, the Medicare levy surcharge or a withholding variation from the ATO. For take-home pay with super shown, use the [fortnightly tax calculator](https://calculatax.com/salary/fortnightly-pay-calculator/).

The [weekly tax table](https://calculatax.com/tax/tax-tables/weekly/) shows the base figures before doubling, and the [monthly tax table](https://calculatax.com/tax/tax-tables/monthly/) uses a 13-week conversion instead.

## Fortnightly tax table questions: half-month pay, leave and two jobs

### 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](https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-1-statement-of-formulas-for-calculating-amounts-to-be-withheld/working-out-the-weekly-earnings) 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](https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/payg-withholding/payments-you-need-to-withhold-from/payments-to-employees/withholding-from-leave-payments-for-continuing-employees) 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.*

## Sources

- [ATO: Working out the weekly earnings](https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-1-statement-of-formulas-for-calculating-amounts-to-be-withheld/working-out-the-weekly-earnings)
- [ATO: Schedule 1 coefficients for weekly payments](https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-1-statement-of-formulas-for-calculating-amounts-to-be-withheld/coefficients-to-use-in-formulas-for-withholding-from-weekly-payments)
- [ATO: Schedule 8 STSL components](https://www.ato.gov.au/tax-rates-and-codes/schedule-8-statement-of-formulas-for-calculating-study-and-training-support-loans-components)
- [ATO: Tax rates for Australian residents](https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents)