# 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.

Leave Loading Calculator · https://leaveloadingcalculator.com/datasets/leave-loading-tax-and-super/ · computed 2026-11-08

**Range of the published figures:** 5 to 47 % (range 5 to 47 %; 5 published figures; 3 of 7 sources read publish one).

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 source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [ATO Schedule 7: tax table for unused leave payments on termination](https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-7-tax-table-for-unused-leave-payments-on-termination-of-employment) | 47 % | schedule-7-no-tfn | 2026-11-07 |
| [ATO Schedule 7: tax table for unused leave payments on termination](https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-7-tax-table-for-unused-leave-payments-on-termination-of-employment) | 45 % | schedule-7-no-tfn-foreign-resident | 2026-11-07 |
| [ATO: withholding from leave payments for continuing employees](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) | 17.5 % | withholding-loading-rate | 2026-10-12 |
| [ATO: list of payments that are ordinary time earnings](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) | 11.5 % | super-guarantee-rate | 2026-10-12 |
| [ATO Schedule 7: tax table for unused leave payments on termination](https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-7-tax-table-for-unused-leave-payments-on-termination-of-employment) | 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](https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-7-tax-table-for-unused-leave-payments-on-termination-of-employment), 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](https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-7-tax-table-for-unused-leave-payments-on-termination-of-employment), 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](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), 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](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), 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](https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-7-tax-table-for-unused-leave-payments-on-termination-of-employment), read 2026-11-07: "5% of total at marginal rates"

## Read in full, publishes no figure

- [ATO Schedule 1: allowances, leave and other payments](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), read 2026-10-12: read in full and no accepted figure on the page
- [ATO: accrued leave on termination](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), read 2026-10-12: read in full and no accepted figure on the page
- [ATO: superannuation on annual leave loading](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), read 2026-10-12: read in full and no accepted figure on the page
- [ATO: tax tables overview](https://www.ato.gov.au/tax-rates-and-codes/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

## Sources

- [ATO Schedule 1: allowances, leave and other payments](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) (the publisher's own terms; quoted for reporting and comment)
- [ATO: withholding from leave payments for continuing employees](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) (the publisher's own terms; quoted for reporting and comment)
- [ATO Schedule 7: tax table for unused leave payments on termination](https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-7-tax-table-for-unused-leave-payments-on-termination-of-employment) (the publisher's own terms; quoted for reporting and comment)
- [ATO: accrued leave on termination](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) (the publisher's own terms; quoted for reporting and comment)
- [ATO: list of payments that are ordinary time earnings](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) (the publisher's own terms; quoted for reporting and comment)
- [ATO: superannuation on annual leave loading](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) (the publisher's own terms; quoted for reporting and comment)
- [ATO: tax tables overview](https://www.ato.gov.au/tax-rates-and-codes/tax-tables-overview) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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/.

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