|
Percentage Method
|
TABLE I: WEEKLY PAYROLL PERIOD - GROSS WAGE MINUS
$12.50 FOR EACH EXEMPTION
CLAIMED EQUALS TAXABLE WAGE.
|
|
If taxable wage is:
|
|
More Than
|
But Not Over
|
|
|
|
Amount to be withheld is:
|
|
|
|
$ 0
|
$ 96.15
|
|
$
|
|
|
.808%
|
of such amount
|
|
|
|
96.15
|
192.30
|
|
|
.78
|
plus
|
1.615%
|
of excess over
|
$
|
96.15
|
|
192.30
|
288.45
|
|
|
2.33
|
plus
|
3.23 %
|
of excess over
|
$
|
192.30
|
|
288.45
|
384.60
|
|
|
5.44
|
plus
|
4.038%
|
of excess over
|
$
|
288.45
|
|
384.60
|
769.20
|
|
|
9.32
|
plus
|
4.845%
|
of excess over
|
$
|
384.60
|
|
769.20
|
1,538.40
|
|
|
27.95
|
plus
|
5.653%
|
of excess over
|
$
|
769.20
|
|
1,538.40
|
1,923.00
|
|
|
71.43
|
plus
|
6.46 %
|
of excess over
|
$
|
1,538.40
|
|
1,923.00
|
-----
|
|
|
96.28
|
plus
|
8.075%
|
of excess over
|
$
|
1,923.00
|
|
TABLE II: BIWEEKLY PAYROLL PERIOD - GROSS WAGE
MINUS $25.00 FOR EACH EXEMPTION CLAIMED EQUALS TAXABLE
WAGE.
|
|
If taxable wage is:
|
|
More Than
|
But Not Over
|
|
|
|
Amount to be withheld is:
|
|
|
|
$ 0
|
$ 192.30
|
|
$
|
|
|
.808%
|
of such amount
|
|
|
|
192.30
|
384.60
|
|
|
1.55
|
plus
|
1.615%
|
of excess over
|
$
|
192.30
|
|
384.60
|
576.90
|
|
|
4.66
|
plus
|
3.23 %
|
of excess over
|
$
|
384.60
|
|
576.90
|
769.20
|
|
|
10.87
|
plus
|
4.038%
|
of excess over
|
$
|
576.90
|
|
769.20
|
1,538.40
|
|
|
18.64
|
plus
|
4.845%
|
of excess over
|
$
|
769.20
|
|
1,538.40
|
3,076.80
|
|
|
55.90
|
plus
|
5.653%
|
of excess over
|
$
|
1,538.40
|
|
3,076.80
|
3,846.00
|
|
|
142.87
|
plus
|
6.46 %
|
of excess over
|
$
|
3,076.80
|
|
3,846.00
|
-----
|
|
|
192.56
|
plus
|
8.075%
|
of excess over
|
$
|
3,846.00
|
|
TABLE III: SEMI-MONTHLY PAYROLL PERIOD - GROSS
WAGE MINUS $27.08 FOR EACH EXEMPTION CLAIMED EQUALS
TAXABLE WAGE.
|
|
If taxable wage is:
|
|
More Than
|
But Not Over
|
|
|
|
Amount to be withheld is:
|
|
|
|
$ 0
|
$ 208.33
|
|
$
|
|
|
.808%
|
of such amount
|
|
|
|
208.33
|
416.66
|
|
|
1.68
|
plus
|
1.615%
|
of excess over
|
$
|
208.33
|
|
416.66
|
624.99
|
|
|
5.05
|
plus
|
3.23 %
|
of excess over
|
$
|
416.66
|
|
624.99
|
833.32
|
|
|
11.78
|
plus
|
4.038%
|
of excess over
|
$
|
624.99
|
|
833.32
|
1,666.64
|
|
|
20.19
|
plus
|
4.845%
|
of excess over
|
$
|
833.32
|
|
1,666.64
|
3,333.28
|
|
|
60.56
|
plus
|
5.653%
|
of excess over
|
$
|
1,666.64
|
|
3,333.28
|
4,166.60
|
|
|
154.78
|
plus
|
6.46 %
|
of excess over
|
$
|
3,333.28
|
|
4,166.60
|
-----
|
|
|
208.61
|
plus
|
8.075%
|
of excess over
|
$
|
4,166.60
|
|
TABLE IV: MONTHLY PAYROLL PERIOD - GROSS WAGE
MINUS $54.17 FOR EACH EXEMPTION CLAIMED EQUALS TAXABLE
WAGE.
|
|
If taxable wage is:
|
|
More Than
|
But Not Over
|
|
|
|
Amount to be withheld is:
|
|
|
|
$ 0
|
$ 416.66
|
|
$
|
|
|
.808%
|
of such amount
|
|
|
|
416.66
|
833.32
|
|
|
3.37
|
plus
|
1.615%
|
of excess over
|
$
|
416.66
|
|
833.32
|
1,249.98
|
|
|
10.10
|
plus
|
3.23 %
|
of excess over
|
$
|
833.32
|
|
1,249.98
|
1,666.64
|
|
|
23.55
|
plus
|
4.038%
|
of excess over
|
$
|
1,249.98
|
|
1,666.64
|
3,333.28
|
|
|
40.38
|
plus
|
4.845%
|
of excess over
|
$
|
1,666.64
|
|
3,333.28
|
6,666.56
|
|
|
121.13
|
plus
|
5.653%
|
of excess over
|
$
|
3,333.28
|
|
6,666.56
|
8,333.20
|
|
|
309.56
|
plus
|
6.46 %
|
of excess over
|
$
|
6,666.56
|
|
8,333.20
|
-----
|
|
|
417.22
|
plus
|
8.075%
|
of excess over
|
$
|
8,333.20
|
|
TABLE V: ANNUAL PAYROLL PERIOD - GROSS WAGE MINUS
$650 FOR EACH EXEMPTION CLAIMED EQUALS TAXABLE WAGE.
|
|
If taxable wage is:
|
|
More Than
|
But Not Over
|
|
|
|
Amount to be withheld is:
|
|
|
|
$ 0
|
$ 5,000.00
|
|
$
|
|
|
.808%
|
of such amount
|
|
|
|
5,000.00
|
10,000.00
|
|
|
40.40
|
plus
|
1.615%
|
of excess over
|
$
|
5,000.00
|
|
10,000.00
|
15,000.00
|
|
|
121.15
|
plus
|
3.23 %
|
of excess over
|
$
|
10,000.00
|
|
15,000.00
|
20,000.00
|
|
|
282.65
|
plus
|
4.038%
|
of excess over
|
$
|
15,000.00
|
|
20,000.00
|
40,000.00
|
|
|
484.55
|
plus
|
4.845%
|
of excess over
|
$
|
20,000.00
|
|
40,000.00
|
80,000.00
|
|
|
1,453.55
|
plus
|
5.653%
|
of excess over
|
$
|
40,000.00
|
|
80,000.00
|
100,000.00
|
|
|
3,714.75
|
plus
|
6.46 %
|
of excess over
|
$
|
80,000.00
|
|
100,000.00
|
-----
|
|
|
5,006.75
|
plus
|
8.075%
|
of excess over
|
$
|
100,000.00
|
|
TABLE VI: DAILY OR MISCELLANEOUS PAYROLL PERIOD -
GROSS WAGE MINUS $2.50 FOR EACH EXEMPTION CLAIMED
EQUALS TAXABLE WAGE.
|
|
If taxable wage is:
|
|
More Than
|
But Not Over
|
|
|
|
Amount to be withheld is:
|
|
|
|
$ 0
|
$ 19.23
|
|
$
|
|
|
.808%
|
of such amount
|
|
|
|
19.23
|
38.46
|
|
|
.16
|
plus
|
1.615%
|
of excess over
|
$
|
19.23
|
|
38.46
|
57.69
|
|
|
.47
|
plus
|
3.23 %
|
of excess over
|
$
|
38.46
|
|
57.69
|
76.92
|
|
|
1.09
|
plus
|
4.038%
|
of excess over
|
$
|
57.69
|
|
76.92
|
153.84
|
|
|
1.86
|
plus
|
4.845%
|
of excess over
|
$
|
76.92
|
|
153.84
|
307.68
|
|
|
5.59
|
plus
|
5.653%
|
of excess over
|
$
|
153.84
|
|
307.68
|
384.60
|
|
|
14.29
|
plus
|
6.46 %
|
of excess over
|
$
|
307.68
|
|
384.60
|
-----
|
|
|
19.26
|
plus
|
8.075%
|
of excess over
|
$
|
384.60
|
|