Employer Withholding Taxes

Weekly Tables

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

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

20

.16 .06 .00 .00 .00 .00 .00 .00 .00 .00

.00

20 22 .18 .08 .00 .00 .00 .00 .00 .00 .00 .00 .00
22 24 .19 .09 .00 .00 .00 .00 .00 .00 .00 .00 .00
24 26 .21 .11

.01

.00

.00

.00

.00 .00 .00 .00 .00
26 28 .23 .13 .02 .00 .00 .00 .00 .00 .00 .00 .00
28 30 .24 .14 .04 .00 .00 .00 .00 .00 .00 .00 .00
30 32 .26 .16 .06 .00 .00 .00 .00 .00 .00 .00 .00
32 34 .28 .17 .07 .00 .00 .00 .00 .00 .00 .00 .00
34 36 .29 .19 .09 .00 .00 .00 .00 .00 .00 .00 .00
36 38 .31 .21 .11 .00 .00 .00 .00 .00 .00 .00 .00
38 40 .32 .22 .12 .02 .00 .00 .00 .00 .00 .00 .00
40 42 .34 .24 .14 .04 .00 .00 .00 .00 .00 .00 .00
42 44 .36 .26 .15 .05 .00 .00 .00 .00 .00 .00 .00
44 46 .37 .27 .17 .07 .00 .00 .00 .00 .00 .00 .00
46 48 .39 .29 .19 .09 .00 .00 .00 .00 .00 .00 .00
48 50 .40 .30 .20 .10 .00 .00 .00 .00 .00 .00 .00
50 55 .44 .34 .24 .14 .04 .00 .00 .00 .00 .00 .00
55 60 .49 .38 .28 .18 .08 .00 .00 .00

.00

.00 .00
60 65 .53 .42 .32 .22 .12 .02 .00 .00 .00 .00 .00
65 70 .57 .47 .36 .26 .16 .06 .00 .00 .00 .00 .00
70 75 .61 .51 .40 .30 .20 .10 .00 .00 .00

.00

.00
75 80 .65 .55 .44 .34 .24 .14 .04 .00 .00 .00 .00
80 85 .69 .59 .49 .38 .28 .18 .08 .00 .00 .00

.00

85 90 .73 .63 .53 .42 .32 .22 .12 .02 .00 .00

.00

90 95 .77 .67 .57 .47 .36 .26 .16 .06 .00 .00 .00
95 100 .83 .71 .61 .51 .40 .30 .20 .10 .00 .00 .00
100 110 .99 .79 .69 .59 .49 .38 .28 .18 .08 .00 .00
110 120 1.16 .95 .77 .67 .57 .47 .36 .26 .16 .06 .00
120 130 1.32 1.12 .91 .75 .65 .55 .44 .34 .24 .14 .04
130 140 1.48 1.28 1.07 .87 .73 .63 .53 .42 .32 .22 .12
140 150 1.64 1.44 1.24 1.03 .83 .71 .61 .51 .40 .30 .20
150 160 1.80 1.60 1.40 1.20 .99 .79 .69 .59 .49 .38 .28
160 170 1.96 1.76 1.56 1.36 1.16 .95 .77 .67 .57 .47 .36
170 180 2.12 1.92 1.72 1.52 1.32 1.12 .91 .75 .65 .55 .44
180 190 2.29 2.08 1.88 1.68 1.48 1.28 1.07 .87 .73 .63 .53
190 200 2.57 2.25 2.04 1.84 1.64 1.44 1.24 1.03 .83 .71 .61
200 210 2.89 2.49 2.21 2.00 1.80 1.60 1.40 1.20 .99 .79 .69
210 220 3.22 2.81 2.41 2.17 1.96 1.76 1.56 1.36 1.16 .95 .77
220 230 3.54 3.13 2.73 2.33 2.12 1.92 1.72 1.52 1.32 1.12 .91
230 240 3.86 3.46 3.05 2.65 2.29 2.08 1.88 1.68 1.48 1.28 1.07
240 250 4.18 3.78 3.38 2.97 2.57 2.25 2.04 1.84 1.64 1.44 1.24
250 260 4.51 4.10 3.70 3.30 2.89 2.49 2.21 2.00 1.80 1.60 1.40
260 270 4.83 4.43 4.02 3.62 3.22 2.81 2.41 2.17 1.96 1.76 1.56
270 280 5.15 4.75 4.35 3.94 3.54 3.13 2.73 2.33 2.12 1.92 1.72
280 290 5.49 5.07 4.67 4.26 3.86 3.46 3.05 2.65 2.29 2.08 1.88
290 300 5.90 5.40 4.99 4.59 4.18 3.78 3.38 2.97 2.57 2.25 2.04
300 320 6.70 6.20 5.69 5.23 4.83 4.43 4.02 3.62 3.22 2.81 2.41
320 340 7.51 7.01 6.50 6.00 5.49 5.07 4.67 4.26 3.86 3.46 3.05
340 360 8.32 7.81 7.31 6.81 6.30 5.80 5.31 4.91 4.51 4.10 3.70
360 380 9.13 8.62 8.12 7.61 7.11 6.60 6.10 5.59 5.15 4.75 4.35
380 400 10.06 9.45 8.92 8.42 7.92 7.41 6.91 6.40 5.90 5.40 4.99
400 430 11.51 10.90 10.30 9.69 9.13 8.62 8.12 7.61 7.11 6.60 6.10
430 460 12.96 12.36 11.75 11.15 10.54 9.94 9.33 8.82 8.32 7.81 7.31
460 490 14.42 13.81 13.21 12.60 11.99 11.39 10.78 10.18 9.57 9.03 8.52
490 520 15.87 15.26 14.66 14.05 13.45 12.84 12.24 11.63 11.03 10.42 9.81
520 550 17.32 16.72 16.11 15.51 14.90 14.30 13.69 13.08 12.48 11.87 11.27
550 580 18.78 18.17 17.57 16.96 16.35 15.75 15.14 14.54 13.93 13.33 12.72
580 610 20.23 19.63 19.02 18.41 17.81 17.20 16.60 15.99 15.39 14.78 14.17
610 640 21.68 21.08 20.47 19.87 19.26 18.66 18.05 17.44 16.84 16.23 15.63
640 670 23.14 22.53 21.93 21.32 20.72 20.11 19.50 18.90 18.29 17.69 17.08
670 700 24.59 23.99 23.38 22.77 22.17 21.56 20.96 20.35 19.75 19.14 18.53
700 730 26.04 25.44 24.83 24.23 23.62 23.02 22.41 21.81 21.20 20.59 19.99
730 760 27.50 26.89 26.29 25.68 25.08 24.47 23.86 23.26 22.65 22.05 21.44
760 769 27.93 27.33 26.72 26.12 25.51 24.91 24.30 23.69 23.09 22.48 21.88
769 1,538

5.653% of the excess over $769 plus

27.93 27.33 26.72 26.12 25.51 24.91 24.30 23.69 23.09 22.48 21.88
1538 1,923

6.460% of the excess over $1,538 plus

71.44 70.73 70.02 69.32 68.61 67.90 67.20 66.49 65.78 65.08 64.37

1,923 and over

8.075% of the excess over $1,923 plus

96.28 95.47 94.66 93.85 93.05 92.24 91.43 90.62 89.82 89.01 88.20