Employer Withholding Taxes

Semi-Monthly Tables

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

40

.32 .10 .00 .00 .00 .00 .00 .00 .00 .00

.00

40 45 .36 .15 .00 .00 .00 .00 .00 .00 .00 .00 .00
45 50 .40 .19 .00 .00 .00 .00 .00 .00 .00 .00 .00
50 55 .44 .23

.01

.00

.00

.00

.00 .00 .00 .00 .00
55 60 .49 .27 .05 .00 .00 .00 .00 .00 .00 .00 .00
60 65 .53 .31 .09 .00 .00 .00 .00 .00 .00 .00 .00
65 70 .57 .35 .13 .00 .00 .00 .00 .00 .00 .00 .00
70 75 .61 .39 .17 .00 .00 .00 .00 .00 .00 .00 .00
75 80 .65 .43 .21 .00 .00 .00 .00 .00 .00 .00 .00
80 85 .69 .47 .25 .03 .00 .00 .00 .00 .00 .00 .00
85 90 .73 .51 .29 .07 .00 .00 .00 .00 .00 .00 .00
90 95 .77 .55 .33 .11 .00 .00 .00 .00 .00 .00 .00
95 100 .81 .59 .37 .15 .00 .00 .00 .00 .00 .00 .00
100 110 .89 .67 .45 .23 .01 .00 .00 .00 .00 .00 .00
110 120 .97 .75 .53 .31 .09 .00 .00 .00 .00 .00 .00
120 130 1.05 .83 .61 .39 .18 .00 .00 .00 .00 .00 .00
130 140 1.13 .91 .69 .48 .26 .04 .00 .00 .00 .00 .00
140 150 1.21 .99 .77 .56 .34 .12 .00 .00

.00

.00 .00
150 160 1.29 1.07 .86 .64 .42 .20 .00 .00 .00 .00 .00
160 170 1.37 1.16 .94 .72 .50 .28 .06 .00 .00 .00 .00
170 180 1.45 1.24 1.02 .80 .58 .36 .14 .00 .00

.00

.00
180 190 1.54 1.32 1.10 .88 .66 .44 .22 .00 .00 .00 .00
190 200 1.62 1.40 1.18 .96 .74 .52 .30 .08 .00 .00

.00

200 220 1.87 1.56 1.34 1.12 .90 .68 .47 .25 .03 .00

.00

220 240 2.19 1.75 1.50 1.28 1.06 .85 .63 .41 .19 .00 .00
240 260 2.51 2.08 1.66 1.44 1.23 1.01 .79 .57 .35 .13 .00
260 280 2.84 2.40 1.96 1.61 1.39 1.17 .95 .73 .51 .29 .07
280 300 3.16 2.72 2.29 1.85 1.55 1.33 1.11 .89 .67 .46 .24
300 320 3.48 3.05 2.61 2.17 1.73 1.49 1.27 1.05 .84 .62 .40
320 340 3.81 3.37 2.93 2.49 2.06 1.65 1.43 1.22 1.00 .78 .56
340 360 4.13 3.69 3.26 2.82 2.38 1.94 1.60 1.38 1.16 .94 .72
360 380 4.45 4.02 3.58 3.14 2.70 2.27 1.83 1.54 1.32 1.10 .88
380 400 4.78 4.34 3.90 3.46 3.03 2.59 2.15 1.71 1.48 1.26 1.04
400 420 5.15 4.66 4.22 3.79 3.35 2.91 2.47 2.04 1.64 1.42 1.21
420 440 5.79 4.98 4.55 4.11 3.67 3.24 2.80 2.36 1.92 1.59 1.37
440 460 6.44 5.57 4.87 4.43 4.00 3.56 3.12 2.68 2.25 1.81 1.53
460 480 7.09 6.21 5.34 4.76 4.32 3.88 3.44 3.01 2.57 2.13 1.69
480 500 7.73 6.86 5.98 5.11 4.64 4.20 3.77 3.33 2.89 2.45 2.02
500 520 8.38 7.50 6.63 5.75 4.96 4.53 4.09 3.65 3.22 2.78 2.34
520 540 9.02 8.15 7.28 6.40 5.53 4.85 4.41 3.98 3.54 3.10 2.66
540 560 9.67 8.80 7.92 7.05 6.17 5.30 4.74 4.30 3.86 3.42 2.99
560 580 10.32 9.44 8.57 7.69 6.82 5.94 5.07 4.62 4.18 3.75 3.31
580 600 10.96 10.09 9.21 8.34 7.46 6.59 5.71 4.94 4.51 4.07 3.63
600 620 11.61 10.73 9.86 8.98 8.11 7.23 6.36 5.49 4.83 4.39 3.96
620 640 12.38 11.38 10.51 9.63 8.76 7.88 7.01 6.13 5.26 4.72 4.28
640 660 13.18 12.09 11.15 10.28 9.40 8.53 7.65 6.78 5.90 5.04 4.60
660 680 13.99 12.90 11.80 10.92 10.05 9.17 8.30 7.42 6.55 5.67 4.92
680 700 14.80 13.71 12.61 11.57 10.69 9.82 8.94 8.07 7.19 6.32 5.45
700 720 15.61 14.51 13.42 12.33 11.34 10.46 9.59 8.72 7.84 6.97 6.09
720 740 16.41 15.32 14.23 13.13 12.04 11.11 10.24 9.36 8.49 7.61 6.74
740 760 17.22 16.13 15.03 13.94 12.85 11.76 10.88 10.01 9.13 8.26 7.38
760 780 18.03 16.94 15.84 14.75 13.66 12.56 11.53 10.65 9.78 8.90 8.03
780 800 18.84 17.74 16.65 15.56 14.46 13.37 12.28 11.30 10.42 9.55 8.68
800 830 20.05 18.95 17.86 16.77 15.67 14.58 13.49 12.39 11.39 10.52 9.64
830 860 21.47 20.17 19.07 17.98 16.89 15.79 14.70 13.61 12.51 11.49 10.61
860 890 22.93 21.61 20.30 19.19 18.10 17.00 15.91 14.82 13.72 12.63 11.58
890 920 24.38 23.07 21.76 20.44 19.31 18.22 17.12 16.03 14.93 13.84 12.75
920 950 25.83 24.52 23.21 21.90 20.59 19.43 18.33 17.24 16.15 15.05 13.96
950 980 27.29 25.97 24.66 23.35 22.04 20.73 19.54 18.45 17.36 16.26 15.17
980 1,010 28.74 27.43 26.12 24.80 23.49 22.18 20.87 19.66 18.57 17.48 16.38
1,010 1,040 30.19 28.88 27.57 26.26 24.95 23.63 22.32 21.01 19.78 18.69 17.59
1,040 1,070 31.65 30.34 29.02 27.71 26.40 25.09 23.78 22.46 21.15 19.90 18.80
1,070 1,100 33.10 31.79 30.48 29.16 27.85 26.54 25.23 23.92 22.60 21.29 20.02
1,100 1,130 34.55 33.24 31.93 30.62 29.31 27.99 26.68 25.37 24.06 22.75 21.43
1,130 1,160 36.01 34.70 33.38 32.07 30.76 29.45 28.14 26.82 25.51 24.20 22.89
1,160 1,190 37.46 36.15 34.84 33.53 32.21 30.90 29.59 28.28 26.96 25.65 24.34
1,190 1,220 38.91 37.60 36.29 34.98 33.67 32.35 31.04 29.73 28.42 27.11 25.79
1,220 1,250 40.37 39.06 37.74 36.43 35.12 33.81 32.50 31.18 29.87 28.56 27.25
1,250 1,280 41.82 40.51 39.20 37.89 36.57 35.26 33.95 32.64 31.33 30.01 28.70
1,280 1,310 43.28 41.96 40.65 39.34 38.03 36.72 35.40 34.09 32.78 31.47 30.15
1,310 1,340 44.73 43.42 42.10 40.79 39.48 38.17 36.86 35.54 34.23 32.92 31.61
1,340 1,370 46.18 44.87 43.56 42.25 40.93 39.62 38.31 37.00 35.69 34.37 33.06
1,370 1,400 47.64 46.32 45.01 43.70 42.39 41.08 39.76 38.45 37.14 35.83 34.52
1,400 1,430 49.09 47.78 46.47 45.15 43.84 42.53 41.22 39.90 38.59 37.28 35.97
1,430 1,460 50.54 49.23 47.92 46.61 45.29 43.98 42.67 41.36 40.05 38.73 37.42
1,460 1,490 52.00 50.68 49.37 48.06 46.75 45.44 44.12 42.81 41.50 40.19 38.88
1,490 1,520 53.45 52.14 50.83 49.51 48.20 46.89 45.58 44.27 42.95 41.64 40.33
1,520 1,550 54.90 53.59 52.28 50.97 49.66 48.34 47.03 45.72 44.41 43.09 41.78
1,550 1,580 56.36 55.04 53.73 52.42 51.11 49.80 48.48 47.17 45.86 44.55 43.24
1,580 1,610 57.81 56.50 55.19 53.87 52.56 51.25 49.94 48.63 47.31 46.00 44.69
1,610 1,640 59.26 57.95 56.64 55.33 54.02 52.70 51.39 50.08 48.77 47.46 46.14
1,640 1,666 60.52 59.21 57.90 56.59 55.28 53.96 52.65 51.34 50.03 48.72 47.40
1,666 3,333

5.653% of the excess over $1,666 plus.

60.52 59.21 57.90 56.59 55.28 53.96 52.65 51.34 50.03 48.72 47.40
3,333 4,166

6.460% of the excess over $3,333 plus

154.78 153.25 151.72 150.18 148.65 147.12 145.59 144.06 142.53 141.00 139.47

4,166 and over

8.075% of the excess over $4,166 plus

208.61 206.86 205.11 203.37 201.62 199.87 198.12 196.37 194.62 192.87 191.12