{ "name": "leaveloadingcalculator.com Leave Loading Tax and Super", "title": "Leave Loading Tax and Super", "url": "https://leaveloadingcalculator.com/datasets/leave-loading-tax-and-super/", "csv": "https://leaveloadingcalculator.com/datasets/leave-loading-tax-and-super.csv", "markdown": "https://leaveloadingcalculator.com/datasets/leave-loading-tax-and-super/index.md", "computed_at": "2026-11-08", "license": "https://leaveloadingcalculator.com/terms", "headline": "The Leave Loading Tax and Super carries 5 published figures read from 3 sources' own pages, from 5 to 47 percent, read 7 November 2026.", "quotes": [ "The Leave Loading Tax and Super carries 5 published figures read from 3 sources' own pages, from 5 to 47 percent, read 7 November 2026.", "3 of the 7 named sources read in full publish a figure; 4 publish none, read 7 November 2026.", "Leave Loading Tax and Super, treatment schedule-7-pre-1978: median 5 percent across 1 source, read 7 November 2026.", "Leave Loading Tax and Super, treatment withholding-loading-rate: median 17.50 percent across 1 source, read 7 November 2026.", "Leave Loading Tax and Super, treatment super-guarantee-rate: median 11.50 percent across 1 source, read 7 November 2026.", "Leave Loading Tax and Super, treatment schedule-7-no-tfn: median 47 percent across 1 source, read 7 November 2026.", "Leave Loading Tax and Super, treatment schedule-7-no-tfn-foreign-resident: median 45 percent across 1 source, read 7 November 2026." ], "citation": "\"leaveloadingcalculator.com Leave Loading Tax and Super\", updated 2026-11-08, https://leaveloadingcalculator.com/datasets/leave-loading-tax-and-super/.", "changed_since": null, "national": { "unit": "%", "n": 5, "median": 17.5, "min": 5, "max": 47, "p25": 8.25, "p75": 46, "mean": 25.2, "units": { "%": 5 }, "published_sources": 3, "named_sources": 7, "read_sources": 7, "not_published": 4, "published_share": 0.429 }, "by_axis": { "treatment": { "schedule-7-pre-1978": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "withholding-loading-rate": { "%": { "n": 1, "median": 17.5, "min": 17.5, "max": 17.5, "p25": 17.5, "p75": 17.5, "mean": 17.5 } }, "super-guarantee-rate": { "%": { "n": 1, "median": 11.5, "min": 11.5, "max": 11.5, "p25": 11.5, "p75": 11.5, "mean": 11.5 } }, "schedule-7-no-tfn": { "%": { "n": 1, "median": 47, "min": 47, "max": 47, "p25": 47, "p75": 47, "mean": 47 } }, "schedule-7-no-tfn-foreign-resident": { "%": { "n": 1, "median": 45, "min": 45, "max": 45, "p25": 45, "p75": 45, "mean": 45 } } } }, "rows": [ { "source": "ATO Schedule 7: tax table for unused leave payments on termination", "url": "https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-7-tax-table-for-unused-leave-payments-on-termination-of-employment", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "treatment": "schedule-7-pre-1978" }, "retrieved_at": "2026-11-07", "quote": "5% of total at marginal rates", "source_class": "primary-government", "text_sha256": "379c69a3e8adda81105e7500090c3e94e21238e70f6e4fb5b93cfe9156e7e5d9" }, { "source": "ATO: withholding from leave payments for continuing employees", "url": "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", "figure": "17.5%", "value": 17.5, "unit": "%", "vat": null, "axis": { "treatment": "withholding-loading-rate" }, "retrieved_at": "2026-10-12", "quote": "The annual leave attracts leave loading at the rate of 17.5% per day, which increases the total leave payment by $987 to $12,267.", "source_class": "primary-government", "text_sha256": "4986fef76af3b414a7b96d002cf688eaba0113ccbd91fcc6947718f92b08dd14" }, { "source": "ATO: list of payments that are ordinary time earnings", "url": "https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/how-much-super-to-pay/list-of-payments-that-are-ordinary-time-earnings", "figure": "11.5%", "value": 11.5, "unit": "%", "vat": null, "axis": { "treatment": "super-guarantee-rate" }, "retrieved_at": "2026-10-12", "quote": "Michael's employer must pay SG on the payment in lieu of notice, and works out the SG as follows: $10,000 × 11.5% = $1,150.", "source_class": "primary-government", "text_sha256": "a3f0bb6b2a41ac2f5e74fd085d567bf2fabd4aa5fdd204611908b11d5e80aba0" }, { "source": "ATO Schedule 7: tax table for unused leave payments on termination", "url": "https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-7-tax-table-for-unused-leave-payments-on-termination-of-employment", "figure": "47%", "value": 47, "unit": "%", "vat": null, "axis": { "treatment": "schedule-7-no-tfn" }, "retrieved_at": "2026-11-07", "quote": "If your employee who is receiving the unused leave payments has not provided you with their TFN before the payment is made, you must withhold 47% from the payment.", "source_class": "primary-government", "text_sha256": "379c69a3e8adda81105e7500090c3e94e21238e70f6e4fb5b93cfe9156e7e5d9" }, { "source": "ATO Schedule 7: tax table for unused leave payments on termination", "url": "https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-7-tax-table-for-unused-leave-payments-on-termination-of-employment", "figure": "45%", "value": 45, "unit": "%", "vat": null, "axis": { "treatment": "schedule-7-no-tfn-foreign-resident" }, "retrieved_at": "2026-11-07", "quote": "If your employee who is receiving the unused leave payments has not provided you with their TFN before the payment is made, you must withhold 47% from the payment. If your employee is a foreign resident who has not provided you with their TFN, you must withhold 45% from the payment.", "source_class": "primary-government", "text_sha256": "379c69a3e8adda81105e7500090c3e94e21238e70f6e4fb5b93cfe9156e7e5d9" } ], "not_published": [ { "source": "ATO Schedule 1: allowances, leave and other payments", "url": "https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-1-statement-of-formulas-for-calculating-amounts-to-be-withheld/allowances-leave-and-other-payments", "retrieved_at": "2026-10-12", "reason": "read in full and no accepted figure on the page" }, { "source": "ATO: accrued leave on termination", "url": "https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/engaging-a-worker/when-a-worker-leaves-your-business/taxation-of-termination-payments/accrued-leave", "retrieved_at": "2026-10-12", "reason": "read in full and no accepted figure on the page" }, { "source": "ATO: superannuation on annual leave loading", "url": "https://www.ato.gov.au/businesses-and-organisations/super-for-employers/quarterly-super-to-30-june-2026/how-much-super-to-pay/list-of-payments-that-are-ordinary-time-earnings/superannuation-on-annual-leave-loading", "retrieved_at": "2026-10-12", "reason": "read in full and no accepted figure on the page" }, { "source": "ATO: tax tables overview", "url": "https://www.ato.gov.au/tax-rates-and-codes/tax-tables-overview", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-1-statement-of-formulas-for-calculating-amounts-to-be-withheld/allowances-leave-and-other-payments", "label": "ATO Schedule 1: allowances, leave and other payments", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "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", "label": "ATO: withholding from leave payments for continuing employees", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-7-tax-table-for-unused-leave-payments-on-termination-of-employment", "label": "ATO Schedule 7: tax table for unused leave payments on termination", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/engaging-a-worker/when-a-worker-leaves-your-business/taxation-of-termination-payments/accrued-leave", "label": "ATO: accrued leave on termination", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/how-much-super-to-pay/list-of-payments-that-are-ordinary-time-earnings", "label": "ATO: list of payments that are ordinary time earnings", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ato.gov.au/businesses-and-organisations/super-for-employers/quarterly-super-to-30-june-2026/how-much-super-to-pay/list-of-payments-that-are-ordinary-time-earnings/superannuation-on-annual-leave-loading", "label": "ATO: superannuation on annual leave loading", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ato.gov.au/tax-rates-and-codes/tax-tables-overview", "label": "ATO: tax tables overview", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 3 of the 7 named sources that could be read published a usable figure; 4 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 5 figures, never sentences; 31 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per treatment: PAYG withholding on loading paid to a continuing employee, the Schedule 7 rates on unused leave at termination, and whether the loading is ordinary time earnings for superannuation (with the written-evidence test for the lost-overtime exception), each quoted from the ATO's own page with its effective date; the derivation is the NET figure the calculator exists to produce - gross loading, withholding, super payable - which no regulator publishes as one number and which changes with the withholding schedules and the super guarantee rate", "embed": "

5 to 47 percent

5 published figures, Leave Loading Tax and Super, across 3 sources, read 7 November 2026

Source: leaveloadingcalculator.com Leave Loading Tax and Super
" }