Schedule 3 Pay as you go (PAYG) withholding
NAT 1023
Tax table for actors,
variety artists and
other entertainers
For payments made on or after 1 July 2014
This document is a withholding schedule made by
the Commissioner of Taxation in accordance with
sections 15–25 and 15-30 of Schedule 1 to the
Taxation Administration Act 1953 (TAA). It applies to
withholding payments covered by section 12–35 of
Schedule 1 to the TAA.
Using this table
You should use this table if you make payments to employees
who are actors, variety artists and other entertainers who
receive payments for their performances.
Do not use this table if you make payments to employees,
or other individuals engaged under a contract, to perform
in a promotional activity that is any one of the following:
■■ conducted in the presence of an audience
■■ intended to be communicated to an audience by print
or electronic media
■■ for a film or tape
■■ for a television or radio broadcast.
For these types of payments, the Commissioner has varied
the rate of withholding to 20% of the payment.
For more information, refer to PAYG withholding –
performing artists and promotional activities (NAT 6519).
For all other relevant employees, refer to PAYG withholding
weekly tax table or fortnightly tax table.
Do not use this table for payments made to foreign residents
engaged as contractors. These payments are subject to foreign
resident withholding (FRW).
For more information, refer to Withholding from payments
to foreign residents for entertainment or sports activities
(NAT 10399).
For a full list of tax tables, visit our website at
ato.gov.au/taxtables
NAT 1023-05.2014
Working out the
withholding amount
The tax table for actors, variety artists and other
entertainers on page 5 is only applicable to those who
have three performances per week and have claimed
the tax-free threshold. If the number of performances
per week is different, or the employee has not claimed
the tax‑free threshold, use the formulas on this page to
calculate withholding amounts.
To work out the amount you need to withhold using the tax
table, you must:
1 Ignore any cents, find the employee’s daily earnings in
column 1 of the table and refer to the corresponding amount
to be withheld in column 2.
2 If the employee has claimed any tax offsets, see ‘Claiming
tax offsets’ to work out the daily value of the amount
claimed. Subtract the daily value of the tax offsets from
the amount found in step 1.
Using a formula
The withholding amounts shown in this table can be expressed
in a mathematical form.
Example
An employee has claimed the tax-free threshold, earns
$279.35 daily, works three performances this week and
claims tax offsets of $500. Ignoring cents, find $279 in
column 1 of the table and refer to the corresponding
amount to be withheld in column 2 of $24.00. Reduce
this amount by the daily value of the tax offsets of $3.00
($500 ÷ 52 ÷ 3 rounded to the nearest dollar).
The amount to withhold is $21.00 ($24.00 – $3.00).
If you have developed your own payroll software package,
you can use the formulas and the coefficients outlined in
table A and table B.
This section should be read with Statement of formulas for
calculating amounts to be withheld (NAT 1004) available on
our website at ato.gov.au/taxtables
The formulas comprise linear equations of the form
y = ax – b where:
■■ y is the weekly withholding amount expressed in dollars
■■ x is the weekly earnings rounded down to whole dollars
plus 99 cents, and
■■ a and b are the values of the coefficient for the formulas
as shown in tables A and B.
2
TABLE A: Employee has claimed the tax-free
threshold
Weekly earnings
(x) less than
a
b
$443
—
—
$493
0.1520
67.4635
$617
0.2320
106.9673
$889
0.1680
67.4642
$1,602
0.2782
165.4431
$1,923
0.2760
161.9815
$4,326
0.3120
231.2123
$4,326 and over
0.3920
577.3662
TABLE B: Employee has not claimed the tax-free
threshold
Weekly earnings
(x) less than
a
b
$56
0.1520
0.1520
$451
0.1857
1.8961
$1,165
0.2782
43.6900
$1,485
0.2760
41.1734
$3,889
0.3120
94.6542
$3,889 and over
0.3920
405.8080
To work out withholding amounts using the formulas, you must:
1 Ignore any cents, multiply the per performance earnings
by the number of performances for the week to derive the
weekly equivalent. Add 99 cents to the result.
2 Calculate the weekly amount by applying the relevant
coefficients from table A or B above, rounding to the
nearest dollar.
3 Divide this amount by the number of performances for the
week to work out the per performance withholding amount.
Multiply this amount by the number of performances per day
to convert it to the daily earnings equivalent. Round the daily
withholding amount to the nearest dollar.
If you pay your employees daily rather than per
performance, the amount to withhold (including reductions
for tax offsets) should be worked out on a daily basis.
Schedule 3 Tax table for actors, variety artists and other entertainers
Example
Sandra has two performances for the week, one on
Thursday and one on Saturday. Sandra earns $500.35
for each performance. She has claimed the tax-free
threshold.
1 $500 × 2 = $1,000. Add 99 cents to the result
= $1,000.99.
2 $1,000.99 × 0.2782 – 165.4431 = $113.0323.
Round to the nearest dollar = $113.
3 $113 ÷ 2 = $56.50. Round to the nearest dollar = $57.
Therefore, the amount to withhold from each performance
is $57. As there is only one performance per day, the daily
withholding amount is the same as the per performance
withholding amount.
Accounting software
Software written in accordance with the formulas in this table
should be tested for accuracy against the withholding amounts
provided.
Tax file number (TFN)
declarations
If an employee states at question 1 of the Tax file number
declaration they have lodged a Tax file number – application or
enquiry for individuals (NAT 1432) with us, they have 28 days to
provide you with their TFN.
If an employee has not given you their TFN within 28 days, you
must withhold 49% from any payment you make to a resident
employee and 47% from a foreign resident employee (ignoring
any cents) unless we tell you not to.
Do not allow for any tax offsets or Medicare levy
adjustment. Do not withhold any amount for:
■■ Higher Education Loan Program (HELP) debts
■■ Financial Supplement (FS) debts.
Claiming tax offsets
If your employee chooses to claim their entitlement to a tax
offset through reduced withholding, they must provide you with
a Withholding declaration.
If your employee claims a tax offset, reduce the amount to
be withheld from their earnings per performance by the value
of the tax offset. The per performance value is the tax offset
amount claimed divided by 52, divided by the number of
performances per week. Round to the nearest dollar.
Do not allow for any tax offsets for foreign resident if any
of the following apply:
■■ when no TFN has been provided
■■ the payee has not claimed the tax-free threshold.
The answers your employees provide on their Tax file number
declaration (NAT 3092) determine the amount you need to
withhold from their payments. A Tax file number declaration
applies to any payments made after you receive the declaration.
If you receive an updated declaration from an employee, it will
override the previous one.
Withholding declarations
If an employee does not give you a valid Tax file number
declaration within 14 days of starting an employer/employee
relationship, you must complete a Tax file number declaration
with all available details of the employee and send it to us.
An employee may use a Withholding declaration (NAT 3093) to
advise you of a tax offset they choose to claim through reduced
withholding from you. For more information, see ‘Claiming tax
offsets’.
When a TFN has not been provided
Employees can also use a Withholding declaration to advise
you of any changes to their situation that may affect the amount
you need to withhold from their payments.
You must withhold 49% from any payment you make to a
resident employee and 47% from a foreign resident employee
(ignoring any cents) if all of the following apply:
■■ they have not quoted their TFN
■■ they have not claimed an exemption from quoting their TFN
■■ they have not advised you that they have applied for a TFN
or have made an enquiry with us.
Changes that may affect the amount you need to withhold
include:
■■ becoming or ceasing to be an Australian resident for tax
purposes
■■ claiming or discontinuing a claim for the tax-free threshold
■■ advising of a HELP or FS debt, or changes to them
■■ upward variation to increase the rate or amount to be
withheld.
Schedule 3 Tax table for actors, variety artists and other entertainers3
When your employee provides you with a Withholding
declaration it will take effect from the next payment you make.
If you receive an updated declaration from an employee,
it will override the previous one.
An employee must have provided you with a valid Tax
file number declaration before they can provide you with
a Withholding declaration.
When your employee is a
foreign resident
If your employee has answered no to the question ‘Are you an
Australian resident for tax purposes?’ on their Tax file number
declaration, you will need to use the foreign resident tax rates.
There are two ways you can withhold from a foreign resident’s
earnings:
■■ if they have not given you a valid TFN, you need to withhold
47% for each $1 of earnings (ignoring any cents).
■■ if they have given you a valid TFN, you need to withhold
the amount calculated using the foreign resident tax rates,
rounding any cents to the nearest dollar.
Foreign resident tax rates
Weekly earnings
$
0 to 1,538
Weekly rate
32.5 cents for each dollar
of earnings
1,539 to 3,462
$500 plus 37 cents for each $1
of earnings over $1,538
3,463 and over
$1,212 plus 47 cents for each $1
of earnings over $3,462
Generally, foreign resident employees cannot claim tax offsets.
In limited circumstances, they may be entitled to claim a zone
or overseas forces offset. If your foreign resident employee
has claimed a tax offset on the Tax file number declaration,
you don’t need to make any adjustments to the amount
you withhold.
PAYG withholding
publications
You can access all PAYG withholding tax tables and other
PAYG withholding publications quickly and easily from our
website at ato.gov.au/paygw
Copies of weekly and fortnightly tax tables are available from
selected newsagents. Selected newsagents also hold copies
of the following:
■■ Tax file number declaration (NAT 3092)
■■ Withholding declaration (NAT 3093).
Our commitment to you
We are committed to providing you with accurate, consistent and clear
information to help you understand your rights and entitlements and meet
your obligations.
If you follow our information in this publication and it turns out to be incorrect,
or it is misleading and you make a mistake as a result, we must still apply the law
correctly. If that means you owe us money, we must ask you to pay it but we will
not charge you a penalty. Also, if you acted reasonably and in good faith we will
not charge you interest.
If you make an honest mistake in trying to follow our information in this publication
and you owe us money as a result, we will not charge you a penalty. However, we
will ask you to pay the money, and we may also charge you interest. If correcting
the mistake means we owe you money, we will pay it to you. We will also pay you
any interest you are entitled to.
© Australian Taxation Office for the
Commonwealth of Australia, 2014
You are free to copy, adapt, modify, transmit and distribute this material as
you wish (but not in any way that suggests the ATO or the Commonwealth
endorses you or any of your services or products).
Published by
Australian Taxation Office
Canberra
May 2014
JS 31884
If you feel that this publication does not fully cover your circumstances, or you
are unsure how it applies to you, you can seek further assistance from us.
We regularly revise our publications to take account of any changes to the law,
so make sure that you have the latest information. If you are unsure, you can
check for more recent information on our website at ato.gov.au or contact us.
This publication was current at May 2014.
4
Schedule 3 Tax table for actors, variety artists and other entertainers
Tax table for actors, variety artists and other entertainers
Daily
earnings
1
$
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
Amount to
be withheld
2
$
—
1.00
1.00
1.00
1.00
1.00
1.00
1.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
3.00
3.00
3.00
3.00
4.00
4.00
4.00
4.00
5.00
5.00
5.00
5.00
5.00
6.00
6.00
6.00
6.00
7.00
7.00
7.00
7.00
8.00
8.00
8.00
8.00
9.00
9.00
9.00
9.00
9.00
10.00
10.00
10.00
10.00
11.00
11.00
11.00
11.00
12.00
12.00
12.00
12.00
12.00
13.00
13.00
13.00
13.00
13.00
13.00
14.00
14.00
14.00
14.00
14.00
14.00
15.00
15.00
15.00
15.00
15.00
15.00
16.00
16.00
16.00
16.00
16.00
16.00
17.00
17.00
17.00
Daily
earnings
1
$
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
Amount to
be withheld
2
$
17.00
17.00
17.00
18.00
18.00
18.00
18.00
18.00
18.00
19.00
19.00
19.00
19.00
19.00
19.00
20.00
20.00
20.00
20.00
20.00
20.00
21.00
21.00
21.00
21.00
21.00
21.00
22.00
22.00
22.00
22.00
22.00
22.00
23.00
23.00
23.00
23.00
23.00
23.00
24.00
24.00
24.00
24.00
24.00
24.00
25.00
25.00
25.00
25.00
25.00
25.00
26.00
26.00
26.00
26.00
26.00
26.00
27.00
27.00
27.00
27.00
27.00
28.00
28.00
28.00
28.00
29.00
29.00
29.00
30.00
30.00
30.00
30.00
31.00
31.00
31.00
31.00
32.00
32.00
32.00
33.00
33.00
33.00
33.00
34.00
Daily
earnings
1
$
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
404
Amount to
be withheld
2
$
34.00
34.00
35.00
35.00
35.00
35.00
36.00
36.00
36.00
36.00
37.00
37.00
37.00
38.00
38.00
38.00
38.00
39.00
39.00
39.00
40.00
40.00
40.00
40.00
41.00
41.00
41.00
41.00
42.00
42.00
42.00
43.00
43.00
43.00
43.00
44.00
44.00
44.00
45.00
45.00
45.00
45.00
46.00
46.00
46.00
46.00
47.00
47.00
47.00
48.00
48.00
48.00
48.00
49.00
49.00
49.00
50.00
50.00
50.00
50.00
51.00
51.00
51.00
51.00
52.00
52.00
52.00
53.00
53.00
53.00
53.00
54.00
54.00
54.00
55.00
55.00
55.00
55.00
56.00
56.00
56.00
57.00
57.00
57.00
57.00
Daily
earnings
1
$
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
Amount to
be withheld
2
$
58.00
58.00
58.00
58.00
59.00
59.00
59.00
60.00
60.00
60.00
60.00
61.00
61.00
61.00
62.00
62.00
62.00
62.00
63.00
63.00
63.00
63.00
64.00
64.00
64.00
65.00
65.00
65.00
65.00
66.00
66.00
66.00
67.00
67.00
67.00
67.00
68.00
68.00
68.00
68.00
69.00
69.00
69.00
70.00
70.00
70.00
70.00
71.00
71.00
71.00
72.00
72.00
72.00
72.00
73.00
73.00
73.00
73.00
74.00
74.00
74.00
75.00
75.00
75.00
75.00
76.00
76.00
76.00
77.00
77.00
77.00
77.00
78.00
78.00
78.00
78.00
79.00
79.00
79.00
80.00
80.00
80.00
80.00
81.00
81.00
Daily
earnings
1
$
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
563
564
565
566
567
568
569
570
571
572
573
574
Amount to
be withheld
2
$
81.00
82.00
82.00
82.00
82.00
83.00
83.00
83.00
83.00
84.00
84.00
84.00
85.00
85.00
85.00
85.00
86.00
86.00
86.00
87.00
87.00
87.00
87.00
88.00
88.00
88.00
88.00
89.00
89.00
89.00
90.00
90.00
90.00
90.00
91.00
91.00
91.00
92.00
92.00
92.00
92.00
93.00
93.00
93.00
93.00
94.00
94.00
94.00
95.00
95.00
95.00
95.00
96.00
96.00
96.00
97.00
97.00
97.00
97.00
98.00
98.00
98.00
98.00
99.00
99.00
99.00
100.00
100.00
100.00
100.00
101.00
101.00
101.00
101.00
102.00
102.00
102.00
103.00
103.00
103.00
103.00
104.00
104.00
104.00
105.00
Daily
earnings
1
$
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
618
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
652
653
654
655
656
657
658
659
Amount to
be withheld
2
$
105.00
105.00
105.00
106.00
106.00
106.00
106.00
107.00
107.00
107.00
108.00
108.00
108.00
108.00
109.00
109.00
109.00
109.00
110.00
110.00
110.00
111.00
111.00
111.00
111.00
112.00
112.00
112.00
113.00
113.00
113.00
113.00
114.00
114.00
114.00
114.00
115.00
115.00
115.00
116.00
116.00
116.00
116.00
117.00
117.00
117.00
117.00
118.00
118.00
118.00
119.00
119.00
119.00
119.00
120.00
120.00
120.00
121.00
121.00
121.00
121.00
122.00
122.00
122.00
122.00
123.00
123.00
123.00
124.00
124.00
124.00
125.00
125.00
125.00
126.00
126.00
126.00
126.00
127.00
127.00
127.00
128.00
128.00
128.00
129.00
Schedule 3 Tax table for actors, variety artists and other entertainers5
Tax table for actors, variety artists and other entertainers
Daily
earnings
1
$
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693
694
695
696
697
698
699
700
701
702
703
704
705
706
707
708
709
710
711
712
713
714
715
716
717
718
719
720
721
722
723
724
725
726
727
728
729
730
731
732
733
734
735
736
737
738
739
740
741
742
743
744
6
Amount to
be withheld
2
$
129.00
129.00
130.00
130.00
130.00
131.00
131.00
131.00
131.00
132.00
132.00
132.00
133.00
133.00
133.00
134.00
134.00
134.00
135.00
135.00
135.00
136.00
136.00
136.00
136.00
137.00
137.00
137.00
138.00
138.00
138.00
139.00
139.00
139.00
140.00
140.00
140.00
140.00
141.00
141.00
141.00
142.00
142.00
142.00
143.00
143.00
143.00
144.00
144.00
144.00
145.00
145.00
145.00
145.00
146.00
146.00
146.00
147.00
147.00
147.00
148.00
148.00
148.00
149.00
149.00
149.00
150.00
150.00
150.00
150.00
151.00
151.00
151.00
152.00
152.00
152.00
153.00
153.00
153.00
154.00
154.00
154.00
155.00
155.00
155.00
Daily
earnings
1
$
745
746
747
748
749
750
751
752
753
754
755
756
757
758
759
760
761
762
763
764
765
766
767
768
769
770
771
772
773
774
775
776
777
778
779
780
781
782
783
784
785
786
787
788
789
790
791
792
793
794
795
796
797
798
799
800
801
802
803
804
805
806
807
808
809
810
811
812
813
814
815
816
817
818
819
820
821
822
823
824
825
826
827
828
829
Amount to
be withheld
2
$
155.00
156.00
156.00
156.00
157.00
157.00
157.00
158.00
158.00
158.00
159.00
159.00
159.00
160.00
160.00
160.00
160.00
161.00
161.00
161.00
162.00
162.00
162.00
163.00
163.00
163.00
164.00
164.00
164.00
165.00
165.00
165.00
165.00
166.00
166.00
166.00
167.00
167.00
167.00
168.00
168.00
168.00
169.00
169.00
169.00
170.00
170.00
170.00
170.00
171.00
171.00
171.00
172.00
172.00
172.00
173.00
173.00
173.00
174.00
174.00
174.00
175.00
175.00
175.00
175.00
176.00
176.00
176.00
177.00
177.00
177.00
178.00
178.00
178.00
179.00
179.00
179.00
179.00
180.00
180.00
180.00
181.00
181.00
181.00
182.00
Daily
earnings
1
$
830
831
832
833
834
835
836
837
838
839
840
841
842
843
844
845
846
847
848
849
850
851
852
853
854
855
856
857
858
859
860
861
862
863
864
865
866
867
868
869
870
871
872
873
874
875
876
877
878
879
880
881
882
883
884
885
886
887
888
889
890
891
892
893
894
895
896
897
898
899
900
901
902
903
904
905
906
907
908
909
910
911
912
913
914
Amount to
be withheld
2
$
182.00
182.00
183.00
183.00
183.00
184.00
184.00
184.00
184.00
185.00
185.00
185.00
186.00
186.00
186.00
187.00
187.00
187.00
188.00
188.00
188.00
189.00
189.00
189.00
189.00
190.00
190.00
190.00
191.00
191.00
191.00
192.00
192.00
192.00
193.00
193.00
193.00
194.00
194.00
194.00
194.00
195.00
195.00
195.00
196.00
196.00
196.00
197.00
197.00
197.00
198.00
198.00
198.00
199.00
199.00
199.00
199.00
200.00
200.00
200.00
201.00
201.00
201.00
202.00
202.00
202.00
203.00
203.00
203.00
204.00
204.00
204.00
204.00
205.00
205.00
205.00
206.00
206.00
206.00
207.00
207.00
207.00
208.00
208.00
208.00
Daily
earnings
1
$
915
916
917
918
919
920
921
922
923
924
925
926
927
928
929
930
931
932
933
934
935
936
937
938
939
940
941
942
943
944
945
946
947
948
949
950
951
952
953
954
955
956
957
958
959
960
961
962
963
964
965
966
967
968
969
970
971
972
973
974
975
976
977
978
979
980
981
982
983
984
985
986
987
988
989
990
991
992
993
994
995
996
997
998
999
Amount to
be withheld
2
$
Daily
earnings
1
$
Amount to
be withheld
2
$
Daily
earnings
1
$
Amount to
be withheld
2
$
209.00
209.00
209.00
209.00
210.00
210.00
210.00
211.00
211.00
211.00
212.00
212.00
212.00
213.00
213.00
213.00
214.00
214.00
214.00
214.00
215.00
215.00
215.00
216.00
216.00
216.00
217.00
217.00
217.00
218.00
218.00
218.00
218.00
219.00
219.00
219.00
220.00
220.00
220.00
221.00
221.00
221.00
222.00
222.00
222.00
223.00
223.00
223.00
223.00
224.00
224.00
224.00
225.00
225.00
225.00
226.00
226.00
226.00
227.00
227.00
227.00
228.00
228.00
228.00
228.00
229.00
229.00
229.00
230.00
230.00
230.00
231.00
231.00
231.00
232.00
232.00
232.00
233.00
233.00
233.00
233.00
234.00
234.00
234.00
235.00
1000
1001
1002
1003
1004
1005
1006
1007
1008
1009
1010
1011
1012
1013
1014
1015
1016
1017
1018
1019
1020
1021
1022
1023
1024
1025
1026
1027
1028
1029
1030
1031
1032
1033
1034
1035
1036
1037
1038
1039
1040
1041
1042
1043
1044
1045
1046
1047
1048
1049
1050
1051
1052
1053
1054
1055
1056
1057
1058
1059
1060
1061
1062
1063
1064
1065
1066
1067
1068
1069
1070
1071
1072
1073
1074
1075
1076
1077
1078
1079
1080
1081
1082
1083
1084
235.00
235.00
236.00
236.00
236.00
237.00
237.00
237.00
238.00
238.00
238.00
238.00
239.00
239.00
239.00
240.00
240.00
240.00
241.00
241.00
241.00
242.00
242.00
242.00
243.00
243.00
243.00
243.00
244.00
244.00
244.00
245.00
245.00
245.00
246.00
246.00
246.00
247.00
247.00
247.00
248.00
248.00
248.00
248.00
249.00
249.00
249.00
250.00
250.00
250.00
251.00
251.00
251.00
252.00
252.00
252.00
253.00
253.00
253.00
253.00
254.00
254.00
254.00
255.00
255.00
255.00
256.00
256.00
256.00
257.00
257.00
257.00
257.00
258.00
258.00
258.00
259.00
259.00
259.00
260.00
260.00
260.00
261.00
261.00
261.00
1085
1086
1087
1088
1089
1090
1091
1092
1093
1094
1095
1096
1097
1098
1099
1100
1101
1102
1103
1104
1105
1106
1107
1108
1109
1110
1111
1112
1113
1114
1115
1116
1117
1118
1119
1120
1121
1122
1123
1124
1125
1126
1127
1128
1129
1130
1131
1132
1133
1134
1135
1136
1137
1138
1139
1140
1141
1142
1143
1144
1145
1146
1147
1148
1149
1150
1151
1152
1153
1154
1155
1156
1157
1158
1159
1160
1161
1162
1163
1164
1165
1166
1167
1168
1169
262.00
262.00
262.00
262.00
263.00
263.00
263.00
264.00
264.00
264.00
265.00
265.00
265.00
266.00
266.00
266.00
267.00
267.00
267.00
267.00
268.00
268.00
268.00
269.00
269.00
269.00
270.00
270.00
270.00
271.00
271.00
271.00
272.00
272.00
272.00
272.00
273.00
273.00
273.00
274.00
274.00
274.00
275.00
275.00
275.00
276.00
276.00
276.00
277.00
277.00
277.00
277.00
278.00
278.00
278.00
279.00
279.00
279.00
280.00
280.00
280.00
281.00
281.00
281.00
282.00
282.00
282.00
282.00
283.00
283.00
283.00
284.00
284.00
284.00
285.00
285.00
285.00
286.00
286.00
286.00
287.00
287.00
287.00
287.00
288.00
Schedule 3 Tax table for actors, variety artists and other entertainers
Tax table for actors, variety artists and other entertainers
Daily
earnings
1
$
Amount to
be withheld
2
$
Daily
earnings
1
$
Amount to
be withheld
2
$
Daily
earnings
1
$
Amount to
be withheld
2
$
Daily
earnings
1
$
Amount to
be withheld
2
$
Daily
earnings
1
$
Amount to
be withheld
2
$
Daily
earnings
1
$
Amount to
be withheld
2
$
1170
1171
1172
1173
1174
1175
1176
1177
1178
1179
1180
1181
1182
1183
1184
1185
1186
1187
1188
1189
1190
1191
1192
1193
1194
1195
1196
1197
1198
1199
1200
1201
1202
1203
1204
1205
1206
1207
1208
1209
1210
1211
1212
1213
1214
1215
1216
1217
1218
1219
1220
1221
1222
1223
1224
1225
1226
1227
1228
1229
288.00
288.00
289.00
289.00
289.00
290.00
290.00
290.00
291.00
291.00
291.00
292.00
292.00
292.00
292.00
293.00
293.00
293.00
294.00
294.00
294.00
295.00
295.00
295.00
296.00
296.00
296.00
296.00
297.00
297.00
297.00
298.00
298.00
298.00
299.00
299.00
299.00
300.00
300.00
300.00
301.00
301.00
301.00
301.00
302.00
302.00
302.00
303.00
303.00
303.00
304.00
304.00
304.00
305.00
305.00
305.00
306.00
306.00
306.00
306.00
1230
1231
1232
1233
1234
1235
1236
1237
1238
1239
1240
1241
1242
1243
1244
1245
1246
1247
1248
1249
1250
1251
1252
1253
1254
1255
1256
1257
1258
1259
1260
1261
1262
1263
1264
1265
1266
1267
1268
1269
1270
1271
1272
1273
1274
1275
1276
1277
1278
1279
1280
1281
1282
1283
1284
1285
1286
1287
1288
1289
307.00
307.00
307.00
308.00
308.00
308.00
309.00
309.00
309.00
310.00
310.00
310.00
311.00
311.00
311.00
311.00
312.00
312.00
312.00
313.00
313.00
313.00
314.00
314.00
314.00
315.00
315.00
315.00
316.00
316.00
316.00
316.00
317.00
317.00
317.00
318.00
318.00
318.00
319.00
319.00
319.00
320.00
320.00
320.00
321.00
321.00
321.00
321.00
322.00
322.00
322.00
323.00
323.00
323.00
324.00
324.00
324.00
325.00
325.00
325.00
1290
1291
1292
1293
1294
1295
1296
1297
1298
1299
1300
1301
1302
1303
1304
1305
1306
1307
1308
1309
1310
1311
1312
1313
1314
1315
1316
1317
1318
1319
1320
1321
1322
1323
1324
1325
1326
1327
1328
1329
1330
1331
1332
1333
1334
1335
1336
1337
1338
1339
1340
1341
1342
1343
1344
1345
1346
1347
1348
1349
326.00
326.00
326.00
326.00
327.00
327.00
327.00
328.00
328.00
328.00
329.00
329.00
329.00
330.00
330.00
330.00
331.00
331.00
331.00
331.00
332.00
332.00
332.00
333.00
333.00
333.00
334.00
334.00
334.00
335.00
335.00
335.00
335.00
336.00
336.00
336.00
337.00
337.00
337.00
338.00
338.00
338.00
339.00
339.00
339.00
340.00
340.00
340.00
340.00
341.00
341.00
341.00
342.00
342.00
342.00
343.00
343.00
343.00
344.00
344.00
1350
1351
1352
1353
1354
1355
1356
1357
1358
1359
1360
1361
1362
1363
1364
1365
1366
1367
1368
1369
1370
1371
1372
1373
1374
1375
1376
1377
1378
1379
1380
1381
1382
1383
1384
1385
1386
1387
1388
1389
1390
1391
1392
1393
1394
1395
1396
1397
1398
1399
1400
1401
1402
1403
1404
1405
1406
1407
1408
1409
344.00
345.00
345.00
345.00
345.00
346.00
346.00
346.00
347.00
347.00
347.00
348.00
348.00
348.00
349.00
349.00
349.00
350.00
350.00
350.00
350.00
351.00
351.00
351.00
352.00
352.00
352.00
353.00
353.00
353.00
354.00
354.00
354.00
355.00
355.00
355.00
355.00
356.00
356.00
356.00
357.00
357.00
357.00
358.00
358.00
358.00
359.00
359.00
359.00
360.00
360.00
360.00
360.00
361.00
361.00
361.00
362.00
362.00
362.00
363.00
1410
1411
1412
1413
1414
1415
1416
1417
1418
1419
1420
1421
1422
1423
1424
1425
1426
1427
1428
1429
1430
1431
1432
1433
1434
1435
1436
1437
1438
1439
1440
1441
1442
1443
1444
1445
1446
1447
1448
1449
1450
1451
1452
1453
1454
1455
1456
1457
1458
1459
1460
1461
1462
1463
1464
1465
1466
1467
1468
1469
363.00
363.00
364.00
364.00
364.00
365.00
365.00
365.00
365.00
366.00
366.00
366.00
367.00
367.00
367.00
368.00
368.00
368.00
369.00
369.00
369.00
370.00
370.00
370.00
370.00
371.00
371.00
371.00
372.00
372.00
372.00
373.00
373.00
373.00
374.00
374.00
375.00
375.00
375.00
376.00
376.00
376.00
377.00
377.00
378.00
378.00
378.00
379.00
379.00
380.00
380.00
380.00
381.00
381.00
382.00
382.00
382.00
383.00
383.00
384.00
1470
1471
1472
1473
1474
1475
1476
1477
1478
1479
1480
1481
1482
1483
1484
1485
1486
1487
1488
1489
1490
1491
1492
1493
1494
1495
1496
1497
1498
1499
1500
384.00
384.00
385.00
385.00
385.00
386.00
386.00
387.00
387.00
387.00
388.00
388.00
389.00
389.00
389.00
390.00
390.00
391.00
391.00
391.00
392.00
392.00
393.00
393.00
393.00
394.00
394.00
394.00
395.00
395.00
396.00
Where the employee’s earnings are more than $1,500, withhold $396 plus 39.2 cents for each dollar of daily earnings over $1,500.
For all withholding amounts calculated, round the result to the nearest dollar.
Schedule 3 Tax table for actors, variety artists and other entertainers7