STSL Component: What STSL Means on Your Payslip
STSL stands for study and training support loans, and the STSL component is the extra amount your employer withholds from each pay towards the compulsory repayment on a HELP, VET Student Loan, Financial Supplement, Student Start-up Loan or Australian Apprenticeship Support Loan debt. Enter one pay to see the component the ATO Schedule 8 formula gives for 2026-27, the tax withheld beside it, and how a year of it compares with the repayment worked out when you lodge.
Your details
Before tax, with overtime, taxable allowances and any bonus paid in the same pay.
STSL component a fortnight
$50
- Weekly earnings the formula reads, x
- 1,500.99
- Schedule 8, threshold claimed, y = ax - b
- 0.1500 x 1,500.99 - 200.5615
- Rounded to the dollar
- 24.59 to $25 a week
- Weekly amount x 2
- $50
- Where the component starts on this cycle
- $2,674 a fortnight
- Tax withheld on the same pay, scale 2
- $598
- Total PAYG withheld
- $648
- STSL component over 26 pays
- $1,300
- Compulsory repayment on $78,000 for 2026-27
- $1,270.80
- Withheld beyond the repayment, back at tax time
- $29.20
Schedule 8 for payments from 1 July 2026. The component is added to the tax and withheld as one PAYG amount, then credited against the compulsory repayment when you lodge. It does not reduce the loan balance pay by pay. The repayment row treats this pay as your only repayment income for a full year. Repayment income also counts reportable fringe benefits, reportable super contributions, net investment losses and exempt foreign employment income.
Worked examples, with the arithmetic.
The same sums the tool runs, on real figures. Every number below is computed by the tested engine from the published rates, so the prose and the tool can never disagree.
What is the STSL component on $4,409.75 a fortnight?
$4,409.75 / 2, cents dropped, + 99c= 2,204.99 threshold column, y = ax - b = 0.1500 x 2,204.99 - 200.5615 y = 130.19 rounded to the dollar = $130 a week x 2 = $260 a fortnight
$260 a fortnight, the ATO's own Schedule 8 example for a payee who claims the tax-free threshold. The fortnight halves to 2,204.99, which sits in the 15c band, gives 130.19, rounds to $130 a week and doubles. It is added to the $1,048 of income tax on the same pay, so $1,308 is withheld in all.
Where does the STSL component start?
threshold claimed, weekly = $1,337 threshold claimed, fortnightly = $2,674 threshold claimed, monthly = $5,793.67 no threshold, weekly = $987 no threshold, fortnightly = $1,974 no threshold, monthly = $4,277
At $1,337 a week with the tax-free threshold claimed, which is the $69,528 repayment threshold divided by 52, to the dollar. Just past it the component is small: the ATO's fortnightly table example of $2,785.47 carries $16. Without the threshold the column starts lower, at $987 a week, so a second job can withhold for the loan on a smaller pay.
How does a year of STSL compare with the repayment on $78,000?
$3,000 a fortnight, component = $50 x 26 pays = $1,300 repayment on $78,000 = ($78,000 - $69,528) x 15c = $1,270.80 difference = $29.20 back at tax time
A year of $3,000 fortnights withholds $1,300 for the loan. The repayment assessed on $78,000 is $1,270.80, 15c on each dollar above $69,528, so $29.20 comes back when you lodge. The two land close without matching: the component rounds each pay to the dollar and reads that pay alone, while the repayment reads the whole year's repayment income.
How can two jobs withhold no STSL and still owe a repayment?
main job, $2,400 a fortnight = $0 component, threshold claimed second job, $800 a fortnight = $0 component, no threshold combined income = $83,200 repayment at assessment = $2,050.80
Each employer reads only its own pay. $2,400 a fortnight is below the $2,674 start with the threshold claimed, and $800 is below the $1,974 start without it, so neither withholds anything for the loan. Together they make $83,200, which owes $2,050.80 when you lodge. The ATO's suggestion is to ask an employer to withhold more.
And without the tax-free threshold, on $10,627.88 a month?
$10,627.88 x 3 / 13, + 99c = 2,452.99 no-threshold column, y = ax - b = 0.1700 x 2,452.99 - 190.9527 y = 226.06 rounded to the dollar = $226 a week x 13 / 3, rounded = $979 a month
$979 a month, the ATO's Schedule 8 example for a payee who has not claimed the threshold. The weekly figure of 2,452.99 sits in the 17c band of the no-threshold column, and $226 a week times 13 over 3 is $979.33, rounded to the dollar.
Is this accurate, and how does it work?
The method is published rather than described. Nothing here is a black box, and the limits are listed as plainly as the workings.
- 1Declare the loan to each payer. The component is withheld only once you answer yes to the study loan question, question 10 on a Tax file number declaration or question 6 on a Withholding declaration. Each payer withholds on the pay it makes, so with two jobs the form goes to both.
- 2Convert the pay to weekly earnings. Schedule 8 reads the same weekly figure as Schedule 1: whole dollars plus 99 cents, with a fortnight halved first and a month multiplied by 3 and divided by 13. Taxable allowances, bonuses and commissions are in it, because the ATO tells payers to withhold the component from all of a payee's earnings.
- 3Pick the column the threshold answer sets. One column applies where the tax-free threshold is claimed, or the payee is a foreign resident, and starts at $1,337 a week, which is the $69,528 repayment threshold divided by 52, to the dollar. The other applies where the threshold is not claimed and starts at $987 a week.
- 4Apply y = ax - b and round once. With the threshold claimed, the component is nil below $1,337 a week, then 15c for each dollar of weekly earnings less 200.5615 up to $2,494, then 17c less 250.4527 up to $3,577, and from there a flat 10% of the weekly figure. The result is rounded to the nearest dollar, 50 cents up, with no rounding to the cent first.
- 5Scale it to the pay and add it to the tax. A fortnightly component is the rounded weekly one doubled, and a monthly one is it multiplied by 13, divided by 3 and rounded again. It is added to the Schedule 1 tax on the same pay, after any tax offset claimed through payroll, and the two are withheld as one PAYG figure. The ATO also prints combined scales, which can differ from the sum by rounding, and accepts either method.
- 6Settle it against the repayment when you lodge. Nothing withheld reaches the loan during the year. When the return is assessed, the ATO works out the compulsory repayment on repayment income, marginally above $69,528 for 2026-27, and credits the component withheld like any other tax withheld. The HECS Repayment Calculator works out that repayment on its own.
Where the STSL component starts, 2026-27.
The pay at which Schedule 8 leaves its nil row, as the ATO prints it. Below these figures no component is withheld on that pay, whatever the year adds up to.
| Paid | Threshold claimed or foreign resident | No threshold claimed |
|---|---|---|
| Weekly | $1,337 | $987 |
| Fortnightly | $2,674 | $1,974 |
| Monthly | $5,793.67 | $4,277 |
| Quarterly | $17,381 | $12,831 |
STSL component on common fortnightly pays.
Each pay run through Schedule 8, beside the compulsory repayment a year of the same pay would owe at assessment. The ATO changed the formula when repayments became marginal in 2025-26, so the two land close, but only the repayment is final. For a weekly or monthly pay, or a figure not listed, the calculator above works it out, and the Fortnightly Tax Table gives the tax that sits beside it.
| Fortnightly pay | Component, threshold claimed | Component, no threshold | Year of it, threshold claimed | Repayment on the year |
|---|---|---|---|---|
| $2,700 | $4 | $110 | $104 | $100.80 |
| $3,000 | $50 | $154 | $1,300 | $1,270.80 |
| $3,500 | $124 | $230 | $3,224 | $3,220.80 |
| $4,000 | $200 | $304 | $5,200 | $5,170.80 |
| $5,000 | $350 | $468 | $9,100 | $9,076.11 |
| $6,000 | $520 | $600 | $13,520 | $13,496.11 |
| $7,500 | $750 | $750 | $19,500 | $19,500.00 |
| $9,000 | $900 | $900 | $23,400 | $23,400.00 |
The Schedule 8 coefficients.
The weekly component is y = ax - b, where x is weekly earnings in whole dollars plus 99 cents, rounded to the nearest dollar. These are the ATO figures for payments made from 1 July 2026.
| Weekly earnings, x | a | b |
|---|---|---|
| Below $1,337 | 0.00 | 0.0000 |
| $1,337 to below $2,494 | 0.15 | 200.5615 |
| $2,494 to below $3,577 | 0.17 | 250.4527 |
| $3,577 and over | 0.10 | 0.0000 |
| Weekly earnings, x | a | b |
|---|---|---|
| Below $987 | 0.00 | 0.0000 |
| $987 to below $2,144 | 0.15 | 148.0615 |
| $2,144 to below $2,727 | 0.17 | 190.9527 |
| $2,727 and over | 0.10 | 0.0000 |
What this does not cover.
- It uses the 2026-27 Schedule 8 formulas, which apply to payments made from 1 July 2026. Pays made before then used the previous schedule, which is not loaded here.
- It covers weekly, fortnightly and monthly pays. The ATO also sets quarterly starting points, $17,381 with the threshold and $12,831 without, which are listed on this page but not calculated.
- It treats the pay you enter as ordinary earnings. A bonus paid on its own is withheld under Schedule 5, and a lump sum termination payment carries no component at all.
- The repayment beside the component treats the pay as your only repayment income for a full year. Other income, reportable fringe benefits, reportable super contributions and net investment losses all raise it.
- It does not model the Medicare levy variation declaration for a low family income, which stops the component, or a payee with no tax file number, from whom no component is withheld.
- Working holiday makers and the foreign resident tax scale are not modelled. A foreign resident uses the threshold column for the component, and the Tax Withheld Calculator covers the resident scales for the tax itself.
Where these figures come from.
- ATO, Schedule 8, study and training support loans components, the source gave its own last updated date as 2026-06-17. Retrieved 2026-09-17.
- ATO, Schedule 8, when to work out the study and training support loans component, the source gave its own last updated date as 2026-06-17. Retrieved 2026-09-27.
- ATO, Schedule 1, coefficients for withholding from weekly payments, the source gave its own last updated date as 2026-06-17. Retrieved 2026-09-17.
- ATO, Study and training loan repayment thresholds and rates, the source gave its own last updated date as 2026-06-30. Retrieved 2026-09-11.
- ATO, When you must repay your loan: your repayment income, the source gave its own last updated date as 2024-10-09. Retrieved 2026-09-25.
- ATO, Tell your employer about your study or training loan, the source gave its own last updated date as 2026-06-30. Retrieved 2026-09-27.
- ATO, Compulsory repayments, the source gave its own last updated date as 2026-06-03. Retrieved 2026-09-27.
- ATO, Study and training support loans weekly tax table, the source gave its own last updated date as 2026-06-17. Retrieved 2026-09-27.
- ATO, Study and training support loans fortnightly tax table, the source gave its own last updated date as 2026-06-17. Retrieved 2026-09-27.
- ATO, Study and training support loans monthly tax table, the source gave its own last updated date as 2026-06-17. Retrieved 2026-09-27.
- ATO, Schedule 1, payee declarations, the source gave its own last updated date as 2026-06-17. Retrieved 2026-09-27.
- ATO, Withholding declaration, the source gave its own last updated date as 2024-12-11. Retrieved 2026-09-27.
Every rate this site uses is listed on the Methodology page.
Common questions.
What does STSL stand for?
Study and training support loans, the ATO name for the income-contingent loans repaid through the tax system: Higher Education Loan Program (HELP) debts, HECS-HELP among them, VET Student Loans, Financial Supplements, Student Start-up Loans, ABSTUDY ones included, and Australian Apprenticeship Support Loans, formerly Trade Support Loans. They share one set of repayment thresholds and one withholding schedule.
What is the STSL component on my payslip?
It is the part of the tax withheld that goes towards the compulsory repayment on a study or training loan, worked out under Schedule 8 and added to the ordinary tax on the same pay. Some payslips show it on a line of its own and some fold it into the PAYG total: the ATO says it "may not be listed separately on your payslip". On a $3,000 fortnight with the threshold claimed it is $50.
Is the STSL component the same as my HECS repayment?
No. The component is an estimate taken from each pay. The compulsory repayment is worked out once a year, when you lodge, on repayment income, which adds reportable fringe benefits, reportable super contributions, net investment losses and exempt foreign employment income to taxable income. On a steady $78,000 paid fortnightly the component collects $1,300 against a repayment of $1,270.80, and the difference comes back in the refund. The HECS Repayment Calculator works out the repayment itself.
Why is there no STSL component on my payslip?
Four usual reasons. The pay is below where the component starts, $1,337 a week, $2,674 a fortnight or $5,793.67 a month with the threshold claimed. The payer was never told about the loan. The payslip shows one PAYG total with the component inside it. Or you gave your payer a Medicare levy variation declaration claiming a reduction or exemption for a spouse or dependants and a low family income, which means no compulsory repayment is due that year and the component stops.
Does the STSL component reduce my HELP debt each pay?
No. The ATO holds it as tax withheld until you lodge. The loan balance falls once, by the compulsory repayment, when the return is processed, and anything withheld beyond what the year owes comes back in the refund, provided you have no other tax or Commonwealth debts.
Why is STSL withheld when I earn under the repayment threshold?
Because each pay is read as though the whole year were made of pays like it. A week with overtime can pass $1,337 when the year never reaches $69,528, and a job paid without the tax-free threshold starts at $987 a week. The ATO works out the real repayment on the whole year when you lodge, and anything withheld for a repayment that is not due comes back in the refund.
Is STSL withheld from a bonus?
Yes. The ATO tells payers to withhold the component from all of a payee's earnings, including taxable allowances, bonuses and commissions. A bonus paid with normal pay is withheld under Schedule 5, which the Tax on Bonus Calculator applies. Lump sum termination payments are the exception: no STSL component is withheld from them.
How do I stop STSL being withheld once my loan is paid off?
Give each payer a new Withholding declaration that answers no to the study loan question. The ATO says not to use a PAYG withholding variation application for this. Until the payer has the new form the component keeps being withheld, and whatever the year did not owe comes back when you lodge.
What happens to STSL with two jobs?
Each employer works out the component on its own pay, so two pays that each sit below the starting point withhold nothing for the loan even when the combined income owes a repayment. A main job of $2,400 a fortnight with the threshold and a second job of $800 without it withhold no component at all, yet $83,200 owes $2,050.80 at assessment. The ATO suggests asking an employer to withhold more, and the Second Job Tax Calculator works out both jobs together.
Related pages.
- HECS Repayment CalculatorWork out your compulsory HECS, HELP or STSL study loan repayment for 2026-27 on the marginal thresholds that replaced the old flat-rate tables.
- Tax Withheld CalculatorWork out the PAYG tax withheld from a weekly, fortnightly or monthly pay on the ATO 2026-27 formulas, with the working and the tax owed when you lodge.
- Fortnightly Tax TableThe ATO fortnightly tax table for 2026-27: tax withheld from every pay of $2 to $6,800, with and without the tax-free threshold, checked row by row.
- Second Job Tax CalculatorWork out the tax on a second job for 2026-27, what each employer withholds without the tax-free threshold, and the bill or refund due at tax time.
- Tax Return CalculatorEstimate your 2025-26 tax refund or bill from your myGov income statement, with income tax, the offset, Medicare levy, surcharge and HELP shown line by line.
Every calculator on this site is listed on the Wage Calculator page.