How HECS-HELP Debt & Repayments Are Calculated

Many Australians are surprised at tax time when they receive a bill because of their HECS-HELP debt.

Even if your employer is withholding tax correctly, HECS can create an unexpected shortfall.

Here’s why.

How HECS repayments work

HECS repayments are:

  • income based

  • not interest bearing (indexed only)

  • collected through the tax system

Once your income passes the annual threshold, compulsory repayments apply.

2025–26 thresholds (approx.)

Taxable Income Repayment Rate

$54,000 1%

$70,000 3%

$90,000 5%

$120,000+ 7–10%

So if you earn $100,000, you may owe around $5,000 extra tax purely for HECS.

Why people get caught out

Common problems:

  • second jobs

  • bonuses

  • investment income

  • crypto gains

  • capital gains

These increase your taxable income, pushing you into higher HECS brackets.

But employers usually only withhold based on your salary — not total income.

Tips to avoid a bill

✔ Ask payroll to withhold extra
✔ Put aside 5–8% of bonuses
✔ Estimate early with your accountant
✔ Make voluntary payments if close to clearing debt

Key takeaway

HECS is effectively an extra tax rate, so planning ahead avoids surprises.

If you’d like a personalised estimate of your HECS repayment this year, we’re happy to calculate it for you.

Previous
Previous

Cryptocurrency & Tax: What the ATO Is Actually Tracking

Next
Next

Understanding Division 293 Tax