[dianamihav]

Someone is employed as casual, on daily basis and 'ATO Daily Tax Table' is used for his tax on wages.
Which ATO Tax Table need to be used in order to calculate tax on bonus received by this casual employee?

[Wildsporty]

This is an Australian tax table you are referring to.

The Tax table would be found at the Australian Government Taxing Office. It is under businesses. It is called the PAYGW tax table for bonuses and similar payments.

You can download the PDF at this website:

PAYGW tax table - bonuses and similar payments

You can have them sent to you by phoneing and asking for NAT 7905. The phone # is 1300 720 092

The publication also can be obtained for ATO (Australian Tax Office). Phone # is 12 28 61

Bonus payment
This refers to payments usually made to an employee in recognition of performance or services and may be calculated as a percentage of the proceeds of the particular business transaction. These payments may not be related to a particular period of work.
If the bonus or similar payment relates to work performed in a single pay period
Where the bonus or similar payment relates to work performed in a single pay period (for example, one week or one month) the amount is added to all other earnings for the current period. An amount should then be withheld in accordance with the normal pay as you go withholding (PAYGW) tax tables.

If the bonus or similar payment relates to multiple pay periods
Where a bonus or similar payment relates to a period in excess of one pay period or is paid on an irregular basis, you should work out the correct amount to withhold using the steps below.

Use the relevant tax table to work out the amount to withhold from the payee’s normal earnings for one pay period.
Divide the bonus or similar payment by the number of pay periods to which it relates.
Disregard any cents. For example, $1.75 becomes $1. If the result is nil, there is no amount to withhold on the bonus or similar payment.
Add the amount in step 3 to the normal earnings amount for a single period.
Use the same tax table used in step 1 to determine the amount to withhold on the combined payment amount calculated at step 4.
Subtract the amount worked out in step 1 from the amount worked out in step 5.
Multiply the result by the number of pay periods to which the bonus relates.

If the payment is a one-off payment and does not relate to a particular pay period or relates to a number of pay periods in excess of 12 months, for the purposes of this table the payment is treated as being paid over a 12 month period.

Hope this helps.

Shirley