Employer Withholding Taxes

Biweekly Tables

WITHHOLDING TABLES
If the Payroll Period with respect to an employee is - BIWEEKLY

AND THE
WAGES ARE:

AND THE NUMBER OF WITHHOLDING
EXEMPTIONS CLAIMED IS:

More
Than
But Not
Over
0 1 2 3 4 5 6 7 8 9 10 or
more
The amount of income tax to be withheld shall be -
0

40

.32 .12 .00 .00 .00 .00 .00 .00 .00 .00

.00

40 44 .36 .15 .00 .00 .00 .00 .00 .00 .00 .00 .00
44 48 .39 .19 .00 .00 .00 .00 .00 .00 .00 .00 .00
48 52 .42 .22

.02

.00

.00

.00

.00 .00 .00 .00 .00
52 56 .45 .25 .05 .00 .00 .00 .00 .00 .00 .00 .00
56 60 .49 .28 .08 .00 .00 .00 .00 .00 .00 .00 .00
60 64 .52 .32 .11 .00 .00 .00 .00 .00 .00 .00 .00
64 68 .55 .35 .15 .00 .00 .00 .00 .00 .00 .00 .00
68 72 .58 .38 .18 .00 .00 .00 .00 .00 .00 .00 .00
72 76 .61 .41 .21 .01 .00 .00 .00 .00 .00 .00 .00
76 80 .65 .44 .24 .04 .00 .00 .00 .00 .00 .00 .00
80 84 .68 .48 .28 .07 .00 .00 .00 .00 .00 .00 .00
84 88 .71 .51 .31 .11 .00 .00 .00 .00 .00 .00 .00
88 92 .74 .54 .34 .14 .00 .00 .00 .00 .00 .00 .00
92 96 .78 .57 .37 .17 .00 .00 .00 .00 .00 .00 .00
96 100 .81 .61 .40 .20 .00 .00 .00 .00 .00 .00 .00
100 110 .89 .69 .49 .28 .08 .00 .00 .00 .00 .00 .00
110 120 .97 .77 .57 .36 .16 .00 .00 .00

.00

.00 .00
120 130 1.05 .85 .65 .44 .24 .04 .00 .00 .00 .00 .00
130 140 1.13 .93 .73 .53 .32 .12 .00 .00 .00 .00 .00
140 150 1.21 1.01 .81 .61 .40 .20 .00 .00 .00

.00

.00
150 160 1.29 1.09 .89 .69 .49 .28 .08 .00 .00 .00 .00
160 170 1.37 1.17 .97 .77 .57 .36 .16 .00 .00 .00

.00

170 180 1.45 1.25 1.05 .85 .65 .44 .24 .04 .00 .00

.00

180 190 1.54 1.33 1.13 .93 .73 .53 .32 .12 .00 .00 .00
190 200 1.67 1.41 1.21 1.01 .81 .61 .40 .20 .00 .00 .00
200 220 2.00 1.59 1.37 1.17 .97 .77 .57 .36 .16 .00 .00
220 240 2.32 1.92 1.54 1.33 1.13 .93 .73 .53 .32 .12 .00
240 260 2.64 2.24 1.84 1.50 1.29 1.09 .89 .69 .49 .28 .08
260 280 2.97 2.56 2.16 1.76 1.45 1.25 1.05 .85 .65 .44 .24
280 300 3.29 2.89 2.48 2.08 1.67 1.41 1.21 1.01 .81 .61 .40
300 320 3.61 3.21 2.81 2.40 2.00 1.59 1.37 1.17 .97 .77 .57
320 340 3.94 3.53 3.13 2.72 2.32 1.92 1.54 1.33 1.13 .93 .73
340 360 4.26 3.86 3.45 3.05 2.64 2.24 1.84 1.50 1.29 1.09 .89
360 380 4.58 4.18 3.77 3.37 2.97 2.56 2.16 1.76 1.45 1.25 1.05
380 400 5.15 4.50 4.10 3.69 3.29 2.89 2.48 2.08 1.67 1.41 1.21
400 420 5.79 4.99 4.42 4.02 3.61 3.21 2.81 2.40 2.00 1.59 1.37
420 440 6.44 5.63 4.82 4.34 3.94 3.53 3.13 2.72 2.32 1.92 1.54
440 460 7.09 6.28 5.47 4.66 4.26 3.86 3.45 3.05 2.64 2.24 1.84
460 480 7.73 6.92 6.12 5.31 4.58 4.18 3.77 3.37 2.97 2.56 2.16
480 500 8.38 7.57 6.76 5.96 5.15 4.50 4.10 3.69 3.29 2.89 2.48
500 520 9.02 8.22 7.41 6.60 5.79 4.99 4.42 4.02 3.61 3.21 2.81
520 540 9.67 8.86 8.05 7.25 6.44 5.63 4.82 4.34 3.94 3.53 3.13
540 560 10.32 9.51 8.70 7.89 7.09 6.28 5.47 4.66 4.26 3.86 3.45
560 580 10.99 10.15 9.35 8.54 7.73 6.92 6.12 5.31 4.58 4.18 3.77
580 600 11.80 10.80 9.99 9.19 8.38 7.57 6.76 5.96 5.15 4.50 4.10
600 640 13.42 12.41 11.40 10.48 9.67 8.86 8.05 7.25 6.44 5.63 4.82
640 680 15.03 14.02 13.01 12.00 10.99 10.15 9.35 8.54 7.73 6.92 6.12
680 720 16.65 15.64 14.63 13.62 12.61 11.60 10.64 9.83 9.02 8.22 7.41
720 760 18.26 17.25 16.24 15.23 14.23 13.22 12.21 11.20 10.32 9.51 8.70
760 800 20.12 18.91 17.86 16.85 15.84 14.83 13.82 12.81 11.80 10.80 9.99
800 860 23.03 21.82 20.61 19.39 18.26 17.25 16.24 15.23 14.23 13.22 12.21
860 920 25.94 24.72 23.51 22.30 21.09 19.88 18.67 17.66 16.65 15.64 14.63
920 980 28.84 27.63 26.42 25.21 24.00 22.79 21.57 20.36 19.15 18.06 17.05
980 1,040 31.75 30.54 29.33 28.12 26.90 25.69 24.48 23.27 22.06 20.85 19.64
1,040 1,100 34.66 33.45 32.23 31.02 29.81 28.60 27.39 26.18 24.97 23.76 22.54
1,100 1,160 37.56 36.35 35.14 33.93 32.72 31.51 30.30 29.08 27.87 26.66 25.45
1,160 1,220 40.47 39.26 38.05 36.84 35.63 34.41 33.20 31.99 30.78 29.57 28.36
1,220 1,280 43.38 42.17 40.95 39.74 38.53 37.32 36.11 34.90 33.69 32.48 31.26
1,280 1,340 46.28 45.07 43.86 42.65 41.44 40.23 39.02 37.81 36.59 35.38 34.17
1,340 1,400 49.19 47.98 46.77 45.56 44.35 43.14 41.92 40.71 39.50 38.29 37.08
1,400 1,460 52.10 50.89 49.68 48.46 47.25 46.04 44.83 43.62 42.41 41.20 39.99
1,460 1,520 55.01 53.79 52.58 51.37 50.16 48.95 47.74 46.53 45.32 44.10 42.89
1,520 1,538 55.88 54.67 53.45 52.24 51.03 49.82 48.61 47.40 46.19 44.98 43.76
1,538 3,076

5.653% of the excess over $1,538 plus.

55.88 54.67 53.45 52.24 51.03 49.82 48.61 47.40 46.19 44.98 43.76
3,076 3,846

6.460% of the excess over $3,076 plus

142.87 141.46 140.04 138.63 137.22 135.80 134.39 132.98 131.56 130.15 128.74

3,846 and over

8.075% of the excess over $3,846 plus

192.56 190.95 189.33 187.72 186.10 184.49 182.87 181.26 179.64 178.03 176.41