Tax on leave loading: Leave Loading Tax and Super
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.
By treatment
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| treatment schedule-7-pre-1978 | 5 % | 5 to 5 % | 1 |
| treatment withholding-loading-rate | 17.5 % | 17.5 to 17.5 % | 1 |
| treatment super-guarantee-rate | 11.5 % | 11.5 to 11.5 % | 1 |
| treatment schedule-7-no-tfn | 47 % | 47 to 47 % | 1 |
| treatment schedule-7-no-tfn-foreign-resident | 45 % | 45 to 45 % | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| ATO Schedule 7: tax table for unused leave payments on termination | 47 % | schedule-7-no-tfn | 2026-11-07 |
| ATO Schedule 7: tax table for unused leave payments on termination | 45 % | schedule-7-no-tfn-foreign-resident | 2026-11-07 |
| ATO: withholding from leave payments for continuing employees | 17.5 % | withholding-loading-rate | 2026-10-12 |
| ATO: list of payments that are ordinary time earnings | 11.5 % | super-guarantee-rate | 2026-10-12 |
| ATO Schedule 7: tax table for unused leave payments on termination | 5 % | schedule-7-pre-1978 | 2026-11-07 |
The sentence each figure was read from (5)
- ATO Schedule 7: tax table for unused leave payments on termination, read 2026-11-07:
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.
- ATO Schedule 7: tax table for unused leave payments on termination, read 2026-11-07:
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.
- ATO: withholding from leave payments for continuing employees, read 2026-10-12:
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.
- ATO: list of payments that are ordinary time earnings, read 2026-10-12:
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.
- ATO Schedule 7: tax table for unused leave payments on termination, read 2026-11-07:
5% of total at marginal rates
Read in full, publishes no figure
4 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- ATO Schedule 1: allowances, leave and other payments, read 2026-10-12: read in full and no accepted figure on the page
- ATO: accrued leave on termination, read 2026-10-12: read in full and no accepted figure on the page
- ATO: superannuation on annual leave loading, read 2026-10-12: read in full and no accepted figure on the page
- ATO: tax tables overview, read 2026-09-12: read in full and no accepted figure on the page
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
31 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (7)
- ATO Schedule 1: allowances, leave and other payments(the publisher's own terms; quoted for reporting and comment)
- ATO: withholding from leave payments for continuing employees(the publisher's own terms; quoted for reporting and comment)
- ATO Schedule 7: tax table for unused leave payments on termination(the publisher's own terms; quoted for reporting and comment)
- ATO: accrued leave on termination(the publisher's own terms; quoted for reporting and comment)
- ATO: list of payments that are ordinary time earnings(the publisher's own terms; quoted for reporting and comment)
- ATO: superannuation on annual leave loading(the publisher's own terms; quoted for reporting and comment)
- ATO: tax tables overview(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
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.
Cite as: "leaveloadingcalculator.com Leave Loading Tax and Super", updated 2026-11-08, https://leaveloadingcalculator.com/datasets/leave-loading-tax-and-super/.
Download the CSV (5 rows, computed 2026-11-08)
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Questions this data answers
What is withheld from leave loading, is superannuation payable on it, and how is it taxed when paid out on termination?
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.
Where do the figures in the Leave Loading Tax and Super come from?
Every figure is quoted from its source's own page and dated (last read 7 Nov 2026). 7 named sources were read and 3 publish a figure; the 4 that publish none are recorded as not published, never estimated.