On this page (9 sections)
The short answer
Casual relief teachers are employees, so tax is withheld from each pay like any teacher. The big risk is claiming the tax-free threshold with more than one employer: Victorian government CRTs are employed by each school council separately, so working at three schools means three employers. Claim the threshold with one only, or expect a tax bill.
- A NSW CRT on CT2 ($538.73 a day) working 100 days earns $53,873 and owes $7,567 tax and Medicare in 2026–27.
- Withholding swings from pay to pay because it's based on each pay's earnings, not your year.
- Every employer pays 12% super on every dollar. There's no minimum threshold.
- The automatic $1,000 standard deduction will beat itemising for most CRTs from 2026–27.
CRT day rates and what they include
Casual day rates include a loading in place of the paid leave permanent teachers get. That's why the day rate looks high compared with a permanent teacher's daily salary, and why you aren't paid in school holidays.
Victorian government CRTs aren't covered by the VGSA 2026 and no post-agreement CRT rate has been published. Agencies may pay different rates. See CRT pay across Australia.
How much tax a CRT pays: real examples
Single resident, tax-free threshold claimed once, no other income. Calculated with our 2026–27 engine including LITO and the Medicare levy (2025–26 low-income thresholds used, as 2026–27 ones aren't published). The NSW CT3 example has a HELP repayment of $368 if you have a debt.
Free calculator
CRT pay calculator
Enter your state, rate level and expected days. See your year's earnings, tax, HELP and super, and what to set aside for the holidays.
Calculate my CRT incomeThe tax-free threshold trap
The first $18,200 of income each year is tax-free. When you start with an employer, your TFN declaration asks whether you want to claim the tax-free threshold from that payer. Each employer that says yes withholds as if the first $18,200 you earn from them is tax-free. Claim it at three employers and up to $54,600 is treated as tax-free, but only $18,200 really is.
Victorian CRT working 40 days at each of three schools
- Days at each school council
- 40
- Earnings from each school ($425.80 × 40)
- $17,032
- Total earnings
- $51,096
- Tax and Medicare actually owed
- $6,637
- Withheld if the threshold is claimed at all three (even pay pattern)
- Close to $0, because each employer sees income under $18,200
Victorian government CRTs are employed by school councils under Ministerial Order 1389, so each school is a separate payer. Real withholding depends on how pays fall; lumpy weeks lift it.
Getting withholding right with several employers
- 1
Claim the threshold with one employer only
Pick the school or agency that pays you most. Answer 'no' to the tax-free threshold question on every other TFN declaration.
- 2
Tell every employer about your HELP debt
Each payer withholds extra for HELP only if you tick the box on its TFN declaration.
- 3
Ask for extra withholding if needed
You can ask an employer to withhold more than the standard amount using the ATO's upwards variation form. Useful if you also have tutoring or ABN income.
- 4
Check at the halfway mark
In January, add up year-to-date income and tax from all payslips and compare with the CRT calculator's estimate.
Why your withholding jumps around
PAYG withholding is calculated on what you earn in each pay period, as if you earned that amount every period all year. A fortnight with 10 days of work looks like a full-time salary and is taxed heavily. A fortnight with two days looks like a low income and is barely taxed. Over a year these usually even out.
- A busy fortnight in Term 3 might show 25% or more withheld. That's not a mistake.
- A quiet fortnight might show almost nothing withheld.
- Your tax return settles the difference against your actual annual income.
- If you work very unevenly (big terms, then nothing), you're more likely to get a refund.
Super for relief teachers
Every employer must pay 12% Super Guarantee on what it pays you. The old rule that you had to earn $450 in a month before super applied was removed on 1 July 2022. From 1 July 2026, under Payday Super, it must be paid with each payday. With several employers, you'll want one fund; give each employer the same fund details so you don't end up with duplicate accounts and duplicate fees.
- Check your fund app a week or two after each pay to confirm contributions arrive.
- Super isn't included in your day rate. It's paid on top.
- If you're casual for many years, your super will lag a permanent teacher's. Consider whether extra contributions make sense once your income passes about $45,000.
What CRTs can claim
The same ATO rules apply as for any teacher. Some items come up more often for CRTs.
From 2026–27 a $1,000 standard deduction applies automatically. Many CRTs' itemised costs are below $1,000, so they'll get the standard amount without needing receipts.
Read the full teacher tax deductions guide and how the $1,000 standard deduction works.
Budgeting for the holidays
CRTs aren't paid for school holidays, and those add up to about 12 weeks a year. The leave loading in your day rate is meant to cover that, but only if you set it aside. A simple approach is to move a fixed share of each pay into a separate account during term.
NSW CT2 relief teacher, 100 days a year
- Take-home for the year
- $46,306
- Spread evenly across 52 weeks
- About $890 a week
- Working weeks (about 40 school weeks, not all full)
- Income arrives only in these weeks
Illustrative. Your pattern depends on how many days you work in each term.
Side income: tutoring and ABN work
Many CRTs also tutor. If you tutor as a sole trader with an ABN, no tax is withheld from that income. Add it to your CRT earnings when estimating your year, set aside tax at your marginal rate (often 32% including Medicare once you're above $45,000), and report it in the business section of your return. Business expenses for tutoring are claimed separately from your employee work deductions.
Frequently asked questions
How are relief teachers taxed?
Should I claim the tax-free threshold as a CRT?
Why is so much tax taken from my CRT pay some weeks?
Do casual relief teachers get super?
Can CRTs claim travel to schools?
Do relief teachers get paid in school holidays?
Do I need an ABN to be a relief teacher?
Sources we checked · last verified 2026-10-16
About this page
Written and fact-checked by the TeacherPay AU editorial team against the enterprise agreements, awards and official pages listed in the sources. It is general information, not personal financial, tax or legal advice. Spotted something out of date? Tell us and we'll fix it, usually within a day. See our editorial policy and how we calculate.
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