Employer Withholding Taxes

Monthly Tables

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

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

80

.65 .21 .00 .00 .00 .00 .00 .00 .00 .00

.00

80 90 .73 .29 .00 .00 .00 .00 .00 .00 .00 .00 .00
90 100 .81 .37 .00 .00 .00 .00 .00 .00 .00 .00 .00
100 110 .89 .45

.01

.00

.00

.00

.00 .00 .00 .00 .00
110 120 .97 .53 .09 .00 .00 .00 .00 .00 .00 .00 .00
120 130 1.05 .61 .18 .00 .00 .00 .00 .00 .00 .00 .00
130 140 1.13 .69 .26 .00 .00 .00 .00 .00 .00 .00 .00
140 150 1.21 .77 .34 .00 .00 .00 .00 .00 .00 .00 .00
150 160 1.29 .86 .42 .00 .00 .00 .00 .00 .00 .00 .00
160 170 1.37 .94 .50 .06 .00 .00 .00 .00 .00 .00 .00
170 180 1.45 1.02 .58 .14 .00 .00 .00 .00 .00 .00 .00
180 190 1.54 1.10 .66 .22 .00 .00 .00 .00 .00 .00 .00
190 200 1.62 1.18 .74 .30 .00 .00 .00 .00 .00 .00 .00
200 220 1.78 1.34 .90 .47 .03 .00 .00 .00 .00 .00 .00
220 240 1.94 1.50 1.06 .63 .19 .00 .00 .00 .00 .00 .00
240 260 2.10 1.66 1.23 .79 .35 .00 .00 .00 .00 .00 .00
260 280 2.26 1.83 1.39 .95 .51 .07 .00 .00 .00 .00 .00
280 300 2.42 1.99 1.55 1.11 .67 .24 .00 .00

.00

.00 .00
300 320 2.59 2.15 1.71 1.27 .84 .40 .00 .00

.00

.00 .00
320 340 2.75 2.31 1.87 1.43 1.00 .56 .12 .00

.00

.00 .00
340 360 2.91 2.47 2.03 1.60 1.16 .72 .28 .00

.00

.00

.00
360 380 3.07 2.63 2.20 1.76 1.32 .88 .45 .01 .00 .00

.00

380 400 3.23 2.79 2.36 1.92 1.48 1.04 .61 .17 .00 .00

.00

400 440 3.74 3.12 2.68 2.24 1.81 1.37 .93 .49 .05 .00

.00

440 480 4.38 3.51 3.00 2.57 2.13 1.69 1.25 .82 .38 .00 .00
480 520 5.03 4.15 3.33 2.89 2.45 2.01 1.58 1.14 .70 .26 .00
520 560 5.68 4.80 3.93 3.21 2.77 2.34 1.90 1.46 1.02 .59 .15
560 600 6.32 5.45 4.57 3.70 3.10 2.66 2.22 1.79 1.35 .91 .47
600 640 6.97 6.09 5.22 4.34 3.47 2.98 2.55 2.11 1.67 1.23 .80
640 680 7.61 6.74 5.86 4.99 4.11 3.31 2.87 2.43 1.99 1.56 1.12
680 720 8.26 7.38 6.51 5.64 4.76 3.89 3.19 2.75 2.32 1.88 1.44
720 760 8.91 8.03 7.16 6.28 5.41 4.53 3.66 3.08 2.64 2.20 1.77
760 800 9.55 8.68 7.80 6.93 6.05 5.18 4.30 3.43 2.96 2.53 2.09
800 840 10.31 9.32 8.45 7.57 6.70 5.82 4.95 4.07 3.29 2.85 2.41
840 880 11.60 9.97 9.09 8.22 7.34 6.47 5.60 4.72 3.85 3.17 2.73
880 920 12.89 11.14 9.74 8.87 7.99 7.12 6.24 5.37 4.49 3.62 3.06
920 960 14.18 12.43 10.68 9.51 8.64 7.76 6.89 6.01 5.14 4.26 3.39
960 1,000 15.47 13.72 11.98 10.23 9.28 8.41 7.53 6.66 5.78 4.91 4.03
1,000 1,040 16.77 15.02 13.27 11.52 9.93 9.05 8.18 7.30 6.43 5.56 4.68
1,040 1,080 18.06 16.31 14.56 12.81 11.06 9.70 8.83 7.95 7.08 6.20 5.33
1,080 1,120 19.35 17.60 15.85 14.10 12.35 10.60 9.47 8.60 7.72 6.85 5.97
1,120 1,160 20.64 18.89 17.14 15.39 13.64 11.90 10.15 9.24 8.37 7.49 6.62
1,160 1,200 21.93 20.18 18.44 16.69 14.94 13.19 11.44 9.89 9.01 8.14 7.26
1,200 1,240 23.23 21.48 19.73 17.98 16.23 14.48 12.73 10.98 9.66 8.79 7.91
1,240 1,280 24.76 22.77 21.02 19.27 17.52 15.77 14.02 12.27 10.52 9.43 8.56
1,280 1,320 26.38 24.19 22.31 20.56 18.81 17.06 15.31 13.56 11.81 10.08 9.20
1,320 1,360 27.99 25.81 23.62 21.85 20.10 18.36 16.61 14.86 13.11 11.36 9.85
1,360 1,400 29.61 27.42 25.23 23.15 21.40 19.65 17.90 16.15 14.40 12.65 10.90
1,400 1,440 31.22 29.04 26.85 24.66 22.69 20.94 19.19 17.44 15.69 13.94 12.19
1,440 1,480 32.84 30.65 28.46 26.28 24.09 22.23 20.48 18.73 16.98 15.23 13.48
1,480 1,520 34.45 32.27 30.08 27.89 25.71 23.52 21.77 20.02 18.27 16.53 14.78
1,520 1,560 36.07 33.88 31.69 29.51 27.32 25.13 23.07 21.32 19.57 17.82 16.07
1,560 1,600 37.68 35.50 33.31 31.12 28.94 26.75 24.56 22.61 20.86 19.11 17.36
1,600 1,660 40.11 37.92 35.73 33.55 31.36 29.17 26.98 24.80 22.80 21.05 19.30
1,660 1,720 42.95 40.34 38.16 35.97 33.78 31.59 29.41 27.22 25.03 22.99 21.24
1,720 1,780 45.86 43.24 40.61 38.39 36.20 34.02 31.83 29.64 27.46 25.27 23.17
1,780 1,840 48.77 46.14 43.52 40.90 38.63 36.44 34.25 32.07 29.88 27.69 25.50
1,840 1,900 51.68 49.05 46.43 43.80 41.18 38.86 36.68 34.49 32.30 30.11 27.93
1,900 1,960 54.58 51.96 49.33 46.71 44.09 41.46 39.10 36.91 34.72 32.54 30.35
1,960 2,020 57.49 54.87 52.24 49.62 46.99 44.37 41.75 39.33 37.15 34.96 32.77
2,020 2,080 60.40 57.77 55.15 52.52 49.90 47.28 44.65 42.03 39.57 37.38 35.20
2,080 2,140 63.30 60.68 58.06 55.43 52.81 50.18 47.56 44.94 42.31 39.81 37.62
2,140 2,200 66.21 63.59 60.96 58.34 55.71 53.09 50.47 47.84 45.22 42.59 40.04
2,200 2,260 69.12 66.49 63.87 61.25 58.62 56.00 53.37 50.75 48.13 45.50 42.88
2,260 2,320 72.02 69.40 66.78 64.15 61.53 58.90 56.28 53.66 51.03 48.41 45.78
2,320 2,380 74.93 72.31 69.68 67.06 64.44 61.81 59.19 56.56 53.94 51.32 48.69
2,380 2,440 77.84 75.21 72.59 69.97 67.34 64.72 62.09 59.47 56.85 54.22 51.60
2,440 2,500 80.75 78.12 75.50 72.87 70.25 67.63 65.00 62.38 59.75 57.13 54.51
2,500 2,560 83.65 81.03 78.40 75.78 73.16 70.53 67.91 65.28 62.66 60.04 57.41
2,560 2,620 86.56 83.94 81.31 78.69 76.06 73.44 70.82 68.19 65.57 62.94 60.32
2,620 2,680 89.47 86.84 84.22 81.59 78.97 76.35 73.72 71.10 68.47 65.85 63.23
2,680 2,740 92.37 89.75 87.13 84.50 81.88 79.25 76.63 74.01 71.38 68.76 66.13
2,740 2,800 95.28 92.66 90.03 87.41 84.78 82.16 79.54 76.91 74.29 71.66 69.04
2,800 2,860 98.19 95.56 92.94 90.32 87.69 85.07 82.44 79.82 77.20 74.57 71.95
2,860 2,920 101.09 98.47 95.85 93.22 90.60 87.97 85.35 82.73 80.10 77.48 74.85
2,920 2,980 104.00 101.38 98.75 96.13 93.51 90.88 88.26 85.63 83.01 80.39 77.76
2,980 3,040 106.91 104.28 101.66 99.04 96.41 93.79 91.16 88.54 85.92 83.29 80.67
3,040 3,100 109.82 107.19 104.57 101.94 99.32 96.70 94.07 91.45 88.82 86.20 83.58
3,100 3,160 112.72 110.10 107.47 104.85 102.23 99.60 96.98 94.35 91.73 89.11 86.48
3,160 3,220 115.63 113.01 110.38 107.76 105.13 102.51 99.89 97.26 94.64 92.01 89.39
3,220 3,280 118.54 115.91 113.29 110.66 108.04 105.42 102.79 100.17 97.54 94.92 92.30
3,280 3,333 121.10 118.48 115.86 113.23 110.61 107.98 105.36 102.74 100.11 97.49 94.86
3,333 6,666

5.653% of the excess over $3,333 plus

121.10 118.48 115.86 113.23 110.61 107.98 105.36 102.74 100.11 97.49 94.86
6,666 8,333

6.460% of the excess over $6,666 plus

309.55 306.49 303.43 300.37 297.31 294.25 291.18 288.12 285.06 282.00 278.94

8,333 and over

8.075% of the excess over $8,333 plus

417.23 413.73 410.23 406.73 403.23 399.73 396.23 392.74 389.24 385.74 382.24