Casual, part-time or full-time: why your PAYG withholding can change

Published by SESAY · 2026-10-07 · General Australian payroll guidance

What to understand first

Employment type is one input to payroll, not a personal tax rate. Pay frequency, taxable earnings, declarations and the applicable ATO schedule determine withholding. Irregular earnings can make deductions look very different from one pay to the next. Annual tax is assessed using the employee’s broader circumstances.

Practical checks

• Employee: check the pay period and taxable earnings shown.
• Payroll: confirm the relevant schedule and declaration settings.
• Compare like-for-like pay periods rather than take-home pay alone.
• Review changes in hours, extra payments and loan declarations.

Fictional example

Fictional employee Mia moves from irregular shifts to a regular part-time roster. Her gross pay becomes more consistent, and so does withholding. A colleague receiving the same hourly rate has a different deduction because their pay frequency and declarations differ. Neither comparison alone proves payroll has made an error.

Your next step

Ask payroll for a breakdown of the inputs used, without sharing another employee’s payslip. Payroll can explain the calculation but generally cannot see all your other income. If total earnings across jobs are changing, review your tax position using ATO information or a registered tax agent rather than assuming each employer’s deductions cover the whole year.

How SESAY can help

SESAY can help payroll teams document employment and tax settings, and teach learners how to explain differences clearly without giving personalised tax advice.

Official sources

• ATO — 2026 PAYG withholding tax tables

Sources researched 2026-10-07. Examples are fictional and use stated assumptions. Confirm current rules and your circumstances before acting. This is general information, not individual tax or legal advice. SESAY is independent of the regulators linked here.