OpenTaxCalculator

Second Job Tax Calculator Australia

Enter the annual pay from two concurrent jobs. Compare what each employer withholds with the tax assessed on your combined income, and see how much of the second job you keep.

Updated 2026-10-15 · ATO and official government rates

Second job: extra annual take-home after final assessment$10,100$388.46 per pay period after the combined annual liability
Main employer: PAYG withheld per pay$374.00
Second employer: PAYG withheld per pay$98.00
Combined annual withholding$12,272
Final annual income tax$13,020
Medicare levy / surcharge$1,500
Final annual HELP repayment$0
Estimated amount under-withheld$2,248

Australian resident, both jobs held at steady pay for a full year. The main employer is assumed to use the tax-free threshold. The second-job checkbox changes withholding, not your final annual tax. No deductions, other income, family Medicare reductions or actual PAYG variations are modelled. Confirm your employers’ declarations and compare the estimate with your payslips.

Your result is ready

Related

A second job changes withholding, not the annual tax bands

Australia does not apply a separate final income tax rate just because a job is your second job. The annual assessment combines taxable income. Each employer, however, calculates PAYG withholding from the pay it knows about and the declarations you give it.

The ATO generally directs people with concurrent payers to claim the tax-free threshold from one payer, usually the highest-paying one. Where total expected income stays below the threshold, different instructions may apply; use the linked ATO guidance for your circumstances. This calculator assumes the main job claims it and lets you compare the second-job declaration.

Worked example: $60,000 main job and $15,000 second job

At the default 2026–27 assumptions, the combined annual liability is $14,520, including Medicare. The additional second-job income adds approximately $10,100 to final annual take-home, or $388.46 a fortnight.

Estimated annual withholding from the two employers totals $12,272 when the threshold is claimed only at the main job. The difference from final liability is $2,248 under-withheld. These figures assume steady pay for a full year, no HELP debt and private hospital cover.

Why claiming the threshold twice can create a bill

An employer cannot normally see the income paid by your other employer. Giving both employers a threshold declaration can therefore make each calculate deductions as though that job uses the allowance. Changing the declaration in this tool changes the withholding estimate but leaves the combined annual income and assessed tax unchanged.

Use the difference as a prompt to check your actual deductions. It is not an instruction to change your tax declarations without considering your total income. An ATO-approved withholding variation or additional amounts withheld may be appropriate; the official guidance explains the options.

HELP, Medicare and actual payslips

The HELP checkbox applies payroll study-loan withholding at both jobs and calculates the final repayment on combined income. Separate payroll calculations can still leave a shortfall because each employer sees only its own earnings. The model assumes repayment income equals the entered wages; reportable super contributions, fringe benefits and investment adjustments can change that.

Medicare and the surcharge are calculated using the existing annual engine, including its published limitations. The estimate does not include family reductions, part-year residency, other income, deductions or changes in hours. A payment-specific withholding calculation belongs on the existing PAYG tool; this page is for the combined two-job assessment.

Frequently asked questions

Is a second job taxed at 50%?

There is no single final tax rate for a second job. Annual income tax depends on combined taxable income. PAYG withheld by the second employer can differ from the eventual tax attributable to that job.

Can I compare claiming the threshold at both jobs?

Yes. The checkbox compares withholding scenarios while keeping the combined final annual liability unchanged. Follow ATO guidance when completing your actual declarations.

Sources

Figures are taken from official government publications and were last reviewed on 2026-10-15.

  1. ATO: Tax rates – Australian resident (Resident tax rates 2026–27 and 2025–26)
  2. ATO: Tax rates – foreign resident (Foreign resident tax rates 2025–26)
  3. ATO: Tax rates – working holiday makers (Working holiday maker tax rates 2025–26)
  4. ATO: Medicare levy reduction for low-income earners (Table: Medicare levy thresholds for a single individual, 2025–26)
  5. ATO: Medicare levy reduction – family income (family taxable income thresholds 2025–26, +$4,338 per dependent child)
  6. ATO: Medicare levy surcharge income, thresholds and rates (MLS income thresholds and rates for 2026–27 and 2025–26)
  7. ATO: Low income tax offset ($700 max; −5c per $1 over $37,500; −1.5c per $1 over $45,000; nil from $66,667)
  8. ATO: Seniors and pensioners tax offset (SAPTO rates and rebate income thresholds for 2025–26; 12.5c per $1 reduction)
  9. ATO: Study and training loan repayment thresholds and rates (Table 1: 2026–27, Table 2: 2025–26)
  10. ATO: Schedule 1 (NAT 1004) – Using a formula (x = whole dollars + 99c; round to nearest dollar, 50c up)
  11. ATO: Personal income tax – new tax cuts for every Australian taxpayer (2026–27 SAPTO thresholds)
  12. ATO: Schedule 15 – Tax table for working holiday makers (Table A: rates for 2026–27, payments from 1 July 2026)
  13. ATO: Schedule 1 – Statement of formulas for calculating amounts to be withheld (NAT 1004), payments from 1 July 2026 – weekly coefficients
  14. ATO: Schedule 1 (NAT 1004) – Withholding amounts sample data, weekly (from 1 July 2026)
  15. ATO: Schedule 8 – Statement of formulas for calculating study and training support loans components (NAT 3539), payments from 1 July 2026
  16. ATO: Key super rates and thresholds – Contributions caps (Table 1.1 concessional, Table 4 non-concessional)
  17. ATO: Understanding concessional and non-concessional contributions (concessional contributions taxed in the fund at 15%)
  18. ATO: Key super rates and thresholds – Division 293 tax (Table 7: $250,000 threshold, 15% rate)
  19. ATO: Key super rates and thresholds – Super guarantee (Table 21 SG %, Tables 23–24 maximum contribution base)
  20. ATO: Key super rates and thresholds – Government contributions (Table 25 co-contribution thresholds; LISTO)
  21. ATO: Low income super tax offset (15% of concessional contributions, max $500, income $37,000 or less)
  22. ATO: Key super rates and thresholds – Transfer balance cap (Table 26)
  23. ATO: Key super rates and thresholds – Payments from super (Table 12 preservation age)
  24. ATO: Key super rates and thresholds – Employment termination payments (Table 17 ETP cap, Table 20 genuine redundancy limits)
  25. ATO: How ETP components are taxed (17%/32% incl. Medicare; $180,000 whole-of-income cap; 45% + 2% above cap)
  26. ATO: How GST works (10% rate)
  27. ATO: Registering for GST ($75,000 / $150,000 non-profit; taxi or limousine travel incl. ride-sourcing regardless of turnover)
  28. ATO: CGT discount (50% individuals and trusts, 33.33% complying super funds, 12-month ownership)
  29. ATO: Tax reform – Reforming negative gearing and capital gains tax (applies from 1 July 2027)
  30. ATO: Changes to company tax rates (25% base rate entity, $50m aggregated turnover, 2021–22 and future years)
  31. ATO: Company tax rates 2025–26
  32. ATO: Instant asset write-off for eligible businesses (Table 1: $20,000, turnover under $10 million)
  33. ATO Small business newsroom: $20,000 instant asset write-off here to stay (permanent from 1 July 2026)
  34. ATO: Small business income tax offset (16%, max $1,000, turnover under $5 million, 2021–22 onwards)
  35. Fair Work Ombudsman: Minimum wage increase starts today (1 July 2025 – $948.00/week, $24.95/hour, casual $31.19)
  36. Fair Work Ombudsman: Minimum wage increase starts today (1 July 2026 – $1,004.90/week, $26.44/hour, casual $33.05)
  37. Fair Work Commission: Annual Wage Review 2026 ([2026] FWCFB 3500, announced 2 June 2026)
  38. ATO: Multiple jobs or change of job — tax-free threshold and PAYG variations

Reviewed by Kashif Nazir Khan on 2026-10-15 · software engineer and developer with an interest in accounting and taxation