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Income tax is based on total annual taxable income, not a separate set of tax brackets for each employer. Adding both jobs is the starting point for an annual estimate, but withholding choices can change each payslip.
Add the expected income from both jobs
Use the full-year salary you expect from each role, including regular taxable allowances or bonuses, then enter the combined amount. If a job is seasonal, use the income you actually expect over the year.
The tax-free threshold is generally claimed from one payer at a time. There are exceptions for low combined income, so use the ATO guidance rather than assuming a second job always has one special tax rate.
Why the second payslip can look heavily taxed
A payer may withhold without the tax-free threshold, making deductions look different from the first job. That is withholding towards the annual assessment, not a separate final “second job tax”.
At tax time, the ATO combines relevant income and credits tax already withheld. A refund or amount owing depends on the full return.
HELP deserves an extra check
Two employers may each withhold based on a salary below your combined repayment income. That can leave the total collected short of the annual compulsory repayment.
Add reportable benefits and salary sacrifice where they apply. Compare the annual estimate with expected withholding and check the ATO guidance on additional withholding if needed.
Sources you can check
Sources checked for this page on 2 October 2026. Statistics keep their own measurement dates.