Payee Tax Treatment Codes

👉 If the first and second identifiers are;

• RN: PAYGW is calculated per Schedule 1 - Tax Scale 1 (NAT 1004).

• RT: PAYGW is calculated per Schedule 1 - Tax Scale 2 (NAT 1004) unless the fifth identifier is H or F OR the TFN Exemption Code 333-333-333 is entered.

  • If the TFN Exemption Code 333-333-333 is entered, PAYGW is calculated per Schedule 1 – Tax Scale 2, TFN 333-333-333 (NAT 1004).

• SS: PAYGW is calculated per Schedule 9 – Single (NAT 4466) unless the fifth identifier is H or F.

• SI: PAYGW is calculated per Schedule 9 – Member of an Illness Separated Couple (NAT 4466) unless the fifth identifier is H or F.

• SM: PAYGW is calculated per Schedule 9 – Member of a Couple (NAT 4466) unless the fifth identifier is H or F.

• FF: PAYGW is calculated per Schedule 1, Scale 3 (NAT 1004).

• NA: PAYGW is calculated per Schedule 1, Scale 4 (NAT 1004).

• NF: PAYGW is calculated per Schedule 1, Scale 4 (NAT 1004).

• HR: PAYGW is calculated per Schedule 15.

• HU: PAYGW is calculated per Schedule 1, Scale 3 (NAT 1004).

• HF: PAYGW is calculated per Schedule 1, Scale 4 (NAT 1004).

• WP: PAYGW is calculated per Seasonal Worker Programme and Pacific Labour Scheme.

• CT: PAYGW is calculated per Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry (NAT 1013).

• CF: PAYGW is calculated per Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry (NAT 1013).

👉 If the third identifier is S;

• Schedule 8 - Tax-free threshold claimed or foreign resident (NAT 3539) is applicable if the second identifier is T.

• Schedule 8 - No tax-free threshold claimed (NAT 3539) is applicable if the second identifier is N.

👉 If the fifth identifier is;

• F: PAYGW is calculated per Schedule 1 - Tax Scale 5 (NAT 1004) is applicable of the first identifier is R.

• F: PAYGW is calculated per Schedule 9 – Member of an Illness Separated Couple (Full Medicare Levy Exemption) (NAT 4466) if the second identifier is I.

• F: PAYGW is calculated per Schedule 9 – Member of a Couple (Full Medicare Levy Exemption) (NAT 4466) if the second identifier is M.

• F: PAYGW is calculated per Schedule 9 – Single (Full Medicare Levy Exemption) (NAT 4466) if the second identifier is S.

• H: PAYGW is calculated per Schedule 1 - Tax Scale 6 (NAT 1004) is applicable of the first identifier is R.

• H: PAYGW is calculated per Schedule 9 – Member of an Illness Separated Couple (Half Medicare Levy Exemption) (NAT 4466) if the second identifier is I.

• H: PAYGW is calculated per Schedule 9 – Member of a Couple (Half Medicare Levy Exemption) (NAT 4466) if the second identifier is M.

• H: PAYGW is calculated per Schedule 9 – Single (Half Medicare Levy Exemption) (NAT 4466) if the second identifier is S.

👉 If the sixth identifier is 0 - 9 or A; 

• Schedule 1 - Medicare Levy Parameters is applicable of the first identifier is R.

• Schedule 9 - Medicare Levy Parameters is applicable of the first identifier is S