---
title: "Statutory Pack: Australia"
description: "How PAYG withholding uses the ATO coefficient scales, how STSL study-loan repayments are added, and how the Superannuation Guarantee is accrued each pay run."
url: "https://bareledger.app/guides/statutory-au"
category: "Team, roles & approvals"
updated: "2026-10-29"
publisher: "BareLedger (Syneria Technologies OPC)"
---

# Statutory Pack: Australia

> PAYG coefficient scales, STSL repayments and the Superannuation Guarantee accrual.

**Schemes**: PAYG withholding as ATO coefficient scales — one scheme for **tax-free threshold claimed** (Scale 2) and one for **not claimed** (Scale 1; register each employee in the right one, per their TFN declaration). Both scales carry the official rows from the June 2026 withholding-schedules instrument (F2026L00716) effective 1 July 2026, with the earlier scales as prior versions. STSL repayments follow the **marginal system** in withholding from 24 September 2025 (15% of income over the threshold, 17% over the upper band). Superannuation Guarantee: 12% employer accrual, monthly cap from the quarterly maximum base.

## What each employee provides
- TFN declaration answers: threshold claimed? STSL debt? — they decide the scheme registrations.

## Worked example — $1,000 weekly, threshold claimed
Before 1 July 2026: 0.3227 × 1,000.99 − 180.0385 → **$143**. From 1 July 2026 (15% band): 0.3227 × 1,000.99 − 185.1935 → **$138**; without the threshold, Scale 1 gives **$249**. Super: $120 employer accrual. An $8,000-a-month earner ($96k/yr) with an STSL debt repays 15% of the $29,000 above the $67,000 threshold → $362.50/mo.

## Limitations
The pre-July-2026 no-threshold version is a placeholder (the current Scale 1 is official data). Medicare-levy variations (reduced/exempt scales 5–6), STSL threshold indexation for 2026-27, and direct STP Phase 2 submission to the ATO are later phases; payroll tax by state is not seeded.