Employer Withholding Taxes

Daily Tables

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

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

4

.03 .01 .00 .00 .00 .00 .00 .00 .00 .00

.00

4 5 .04 .02 .00 .00 .00 .00 .00 .00 .00 .00 .00
5 6 .05 .03 .01 .00 .00 .00 .00 .00 .00 .00 .00
6 7 .06 .04

.02

.00

.00

.00

.00 .00 .00 .00 .00
7 8 .07 .04 .02 .00 .00 .00 .00 .00 .00 .00 .00
8 9 .07 .05 .03 .01 .00 .00 .00 .00 .00 .00 .00
9 10 .08 .06 .04 .02 .00 .00 .00 .00 .00 .00 .00
10 11 .09 .07 .05 .03 .01 .00 .00 .00 .00 .00 .00
11 12 .10 .08 .06 .04 .02 .00 .00 .00 .00 .00 .00
12 13 .11 .09 .07 .04 .02 .00 .00 .00 .00 .00 .00
13 14 .11 .09 .07 .05 .03 .01 .00 .00 .00 .00 .00
14 15 .12 .10 .08 .06 .04 .02 .00 .00 .00 .00 .00
15 16 .13 .11 .09 .07 .05 .03 .01 .00 .00 .00 .00
16 17 .14 .12 .10 .08 .06 .04 .02 .00 .00 .00 .00
17 18 .15 .13 .11 .09 .07 .04 .02 .00 .00 .00 .00
18 19 .15 .13 .11 .09 .07 .05 .03 .01 .00 .00 .00
19 20 .16 .14 .12 .10 .08 .06 .04 .02 .00 .00 .00
20 21 .18 .15 .13 .11 .09 .07 .05 .03

.01

.00 .00
21 22 .20 .15 .14 .12 .10 .08 .06 .04

02

.00 .00
22 23 .21 .17 .15 .13 .11 .09 .07 .04

02

.00 .00
23 24 .23 .19 .15 .13 .11 .09 .07 .05

03

.01

.00
24 25 .24 .20 .16 .14 .12 .10 .08 .06 04 .02

.00

25 26 .26 .22 .18 .15 .13 .11 .09 .07 05 .03

.01

26 27 .28 .24 .20 .15 .14 .12 .10 .08 06 .04

.02

27 28 .29 .25 .21 .17 .15 .13 .11 .09 07 .04 .02
28 29 .31 .27 .23 .19 .15 .13 .11 .09 07 .05 .03
29 30 .32 .28 .24 .20 .16 .14 .12 .10 08 .06 .04
30 31 .34 .30 .26 .22 .18 .15 .13 .11 .09 .07 .05
31 32 .36 .32 .28 .24 .20 .15 .14 .12 .10 .08 .06
32 33 .37 .33 .29 .25 .21 .17 .15 .13 .11 .09 .07
33 34 .39 .35 .31 .27 .23 .19 .15 .13 .11 .09 .07
34 35 .41 .36 .32 .28 .24 .20 .16 .14 .12 .10 .08
35 36 .42 .38 .34 .30 .26 .22 .18 .15 .13 .11 .09
36 37 .44 .40 .36 .32 .28 .24 .20 .15 .14 .12 .10
37 38 .45 .41 .37 .33 .29 .25 .21 .17 .15 .13 .11
38 39 .48 .43 .39 .35 .31 .27 .23 .19 .15 .13 .11
39 40 .51 .45 .41 .36 .32 .28 .24 .20 .16 .14 .12
40 41 .54 .46 .42 .38 .34 .30 .26 .22 .18 .15 .13
41 42 .57 .49 .44 .40 .36 .32 .28 .24 .20 .15 .14
42 43 .61 .53 .45 .41 .37 .33 .29 .25 .21 .17 .15
43 44 .64 .56 .48 .43 .39 .35 .31 .27 .23 .19 .15
44 45 .67 .59 .51 .45 .41 .36 .32 .28 .24 .20 .16
45 46 .70 .62 .54 .46 .42 .38 .34 .30 .26 .22 .18
46 47 .74 .66 .57 .49 .44 .40 .36 .32 .28 .24 .20
47 48 .77 .69 .61 .53 .45 .41 .37 .33 .29 .25 .21
48 49 .80 .72 .64 .56 .48 .43 .39 .35 .31 .27 .23
49 50 .83 .75 .67 .59 .51 .45 .41 .36 .32 .28 .24
50 52 .90 .82 .74 .66 .57 .49 .44 .40 .36 .32 .28
52 54 .96 .88 .80 .72 .64 .56 .48 .43 .39 .35 .31
54 56 1.03 .95 .87 .78 .70 .62 .54 .46 .42 .38 .34
56 58 1.09 1.01 .93 .85 .77 .69 .61 .53 .45 .41 .37
58 60 1.17 1.08 .99 .91 .83 .75 .67 .59 .51 .45 .41
60 62 1.25 1.15 1.06 .98 .90 .82 .74 .66 .57 .49 .44
62 64 1.34 1.23 1.13 1.04 .96 .88 .80 .72 .64 .56 .48
64 66 1.42 1.32 1.21 1.11 1.03 .95 .87 .78 .70 .62 .54
66 68 1.50 1.40 1.29 1.19 1.09 1.01 .93 .85 .77 .69 .61
68 70 1.58 1.48 1.38 1.27 1.17 1.08 .99 .91 .83 .75 .67
70 72 1.66 1.56 1.46 1.36 1.25 1.15 1.06 .98 .90 .82 .74
72 74 1.74 1.64 1.54 1.44 1.34 1.23 1.13 1.04 .96 .88 .80
74 76 1.82 1.72 1.62 1.52 1.42 1.32 1.21 1.11 1.03 .95 .87
76 78 1.91 1.80 1.70 1.60 1.50 1.40 1.29 1.19 1.09 1.01 .93
78 80 2.01 1.89 1.78 1.68 1.58 1.48 1.38 1.27 1.17 1.08 .99
80 82 2.11 1.99 1.86 1.76 1.66 1.56 1.46 1.36 1.25 1.15 1.06
82 84 2.20 2.08 1.96 1.84 1.74 1.64 1.54 1.44 1.34 1.23 1.13
84 86 2.30 2.18 2.06 1.94 1.82 1.72 1.62 1.52 1.42 1.32 1.21
86 88 2.40 2.28 2.16 2.03 1.91 1.80 1.70 1.60 1.50 1.40 1.29
88 90 2.49 2.37 2.25 2.13 2.01 1.89 1.78 1.68 1.58 1.48 1.38
90 92 2.59 2.47 2.35 2.23 2.11 1.99 1.86 1.76 1.66 1.56 1.46
92 94 2.69 2.57 2.45 2.32 2.20 2.08 1.96 1.84 1.74 1.64 1.54
94 96 2.78 2.66 2.54 2.42 2.30 2.18 2.06 1.94 1.82 1.72 1.62
96 98 2.88 2.76 2.64 2.52 2.40 2.28 2.16 2.03 1.91 1.80 1.70
98 100 2.98 2.86 2.74 2.62 2.49 2.37 2.25 2.13 2.01 1.89 1.78
100 104 3.17 3.05 2.93 2.81 2.69 2.57 2.45 2.32 2.20 2.08 1.96
104 108 3.37 3.25 3.12 3.00 2.88 2.76 2.64 2.52 2.40 2.28 2.16
108 112 3.56 3.44 3.32 3.20 3.08 2.95 2.83 2.71 2.59 2.47 2.35
112 116 3.75 3.63 3.51 3.39 3.27 3.15 3.03 2.91 2.78 2.66 2.54
116 120 3.95 3.83 3.71 3.58 3.46 3.34 3.22 3.10 2.98 2.86 2.74
120 124 4.14 4.02 3.90 3.78 3.66 3.54 3.41 3.29 3.17 3.05 2.93
124 128 4.34 4.21 4.09 3.97 3.85 3.73 3.61 3.49 3.37 3.25 3.12
128 132 4.53 4.41 4.29 4.17 4.04 3.92 3.80 3.68 3.56 3.44 3.32
132 136 4.72 4.60 4.48 4.36 4.24 4.12 4.00 3.88 3.75 3.63 3.51
136 140 4.92 4.80 4.67 4.55 4.43 4.31 4.19 4.07 3.95 3.83 3.71
140 144 5.11 4.99 4.87 4.75 4.63 4.50 4.38 4.26 4.14 4.02 3.90
144 148 5.30 5.18 5.06 4.94 4.82 4.70 4.58 4.46 4.34 4.21 4.09
148 152 5.50 5.38 5.26 5.13 5.01 4.89 4.77 4.65 4.53 4.41 4.29
152 154 5.60 5.47 5.35 5.23 5.11 4.99 4.87 4.75 4.63 4.50 4.38
154 307

5.653% of the excess over $154 plus

5.60 5.47 5.35 5.23 5.11 4.99 4.87 4.75 4.63 4.50 4.38
307 384

6.460% of the excess over $307 plus

14.29 14.15 14.00 13.86 13.72 13.58 13.44 13.30 13.16 13.02 12.87

384 and over

8.075% of the excess over $384 plus

19.25 19.09 18.93 18.77 18.60 18.44 18.28 18.12 17.96 17.80 17.63