Document ID: chunk:federal_register_of_legislation:F2024L00664:schedule:5:p4
Version: federal_register_of_legislation:F2024L00664
Segment Type: schedule
Provision Reference: sch 5 (pt 4/4)
Character Range: 107151–107967

payments made, regardless of the financial year the additional payment applies to. This includes all back payments, commissions, bonuses or similar payments.

This method calculates withholding by apportioning additional payments made in the current pay period over the number of pay periods in a financial year and applying that average amount to the gross earnings in the current pay period.

If you are paying a commission, bonus or similar payment for a defined period of less than 12 months, you can choose to calculate withholding by using the number of pay periods the payment relates to at step 3. For example, if a commission relates to four weeks and the employee is paid weekly, you divide the commission by four pay periods at step 3, rather than 52 pay periods.

Method A instructions
Step  Instruction