TABLES FOR PERCENTAGE METHOD OF WITHHOLDING
Applicable to Wages, Salaries, and Commissions Paid on and after October 1, 2020
RATE “A”
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 0 $ 385 1.5% $ 0
$ 385 $ 673 $ 5.77 + 2.0% $ 385
$ 673 $ 769 $ 11.54 + 3.9% $ 673
$ 769 $ 1,442 $ 15.29 + 6.1% $ 769
$ 1,442 $ 9,615 $ 56.35 + 7.0% $ 1,442
$ 9,615 $ 19,231 $ 628.46 + 9.9% $ 9,615
$ 19,231 $ 1,580.38 + 11.8% $ 19,231
BIWEEKLY PAYROLL PERIOD (Allowance $38.40)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 0 $ 769 1.5% $ 0
$ 769 $ 1,346 $ 12.00 + 2.0% $ 769
$ 1,346 $ 1,538 $ 23.00 + 3.9% $ 1,346
$ 1,538 $ 2,885 $ 31.00 + 6.1% $ 1,538
$ 2,885 $
19,231
$ 113.00 + 7.0% $ 2,885
$ 19,231 $ 38,462 $ 1,257.00 + 9.9% $ 19,231
$ 38,462 $3,161.00 + 11.8% $ 38,462
SEMIMONTHLY PAYROLL PERIOD (Allowance $41.60)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
MONTHLY PAYROLL PERIOD (Allowance $83.30)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 0
$ 833
1.5%
$ 0
$ 0
$ 1,667
$ 0
$ 833
$ 1,458
$ 13.00 +
2.0%
$ 833
$ 1,667
$ 2,917
$ 25.00 +
$ 1,667
$ 1,458
$ 1,667
$ 25.00 +
3.9%
$ 1,458
$ 2,917
$ 3,333
$ 50.00 +
$ 2,917
$ 1,667
$ 3,125
$ 33.00 +
6.1%
$ 1,667
$ 3,333
$ 6,250
$ 66.00 +
$ 3,333
$ 3,125
$ 20,833
$ 122.00 +
7.0%
$ 3,125
$ 6,250
$ 41,667
$ 244.00 +
$ 6,250
$ 20,833
$ 41,667
$ 41,667
$ 1,362.00 +
$ 3,424.00 +
9.9%
11.8%
$ 20,833
$ 41,667
$ 41,667
$ 83,333
$ 83,333
$ 2,723.00 +
$ 6,848.00 +
$ 41,667
$ 83,333
QUARTERLY PAYROLL PERIOD (Allowance $250)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
SEMIANNUAL PAYROLL PERIOD (Allowance $500)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 0
$ 5,000
1.5%
$ 0
$ 0
$ 10,000
1.5%
$ 0
$ 5,000
$ 8,750
$ 75.00 +
2.0%
$ 5,000
$ 10,000
$ 17,500
$ 150.00 + 2.0%
$ 10,000
$ 8,750
$ 10,000
$ 150.00 +
3.9%
$ 8,750
$ 17,500
$ 20,000
$ 300.00 + 3.9%
$ 17,500
$ 10,000
$ 18,750
$ 198.75 +
6.1%
$ 10,000
$ 20,000
$ 37,500
$ 397.50 + 6.1%
$ 20,000
$ 18,750
$ 125,000
$ 732.50 +
7.0%
$ 18,750
$ 37,500
$ 250,000
$ 1,465.00 + 7.0%
$ 37,500
$ 125,000
$ 250,000
$ 250,000
$ 8,170.00 +
$ 20,545.00 +
9.9%
11.8%
$ 125,000
$ 250,000
$ 250,000
$ 500,000
$ 500,000
$ 16,340.00 + 9.9%
$ 41,090.00 + 11.8%
$ 250,000
$ 500,000
ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
DAILY OR MISCELLANEOUS PAYROLL PERIOD (Allowance $2.70)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 0
$ 20,000
1.5%
$ 0
$ 0
$ 55
1.5%
$ 0
$ 20,000
$ 35,000
$ 300.00 +
2.0%
$ 20,000
$ 55
$ 96
$ 0.82 +
2.0%
$ 55
$ 35,000
$ 40,000
$ 600.00+
3.9%
$ 35,000
$ 96
$ 110
$ 1.64 +
3.9%
$ 96
$ 40,000
$ 75,000
$ 795.00 +
6.1%
$ 40,000
$ 110
$ 205
$ 2.18 +
6.1%
$ 110
$ 75,000
$ 500,000
$ 2,930.00 +
7.0%
$ 75,000
$ 205
$ 1,370
$ 8.03 +
7.0%
$ 205
$ 500,000
$ 1,000,000
$ 1,000,000
over
$ 32,680.00 +
$ 82,180.00 +
9.9%
11.8%
$ 500,000
$ 1,000,000
$ 1,370
$ 2,740
$ 2,740
$ 89.53 +
$ 225.15 +
9.9%
11.8%
$ 1,370
$ 2,740
RATE “B”
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
BIWEEKLY PAYROLL PERIOD (Allowance $38.40)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 0
$ 385
1.5%
$ 0
$ 0
$ 769
1.5%
$ 0
$ 385
$ 962
$ 5.77 +
2.0%
$ 385
$ 769
$ 1,923
$ 12.00 +
2.0%
$ 769
$ 962
$ 1,346
$ 17.31 +
2.7%
$ 962
$ 1,923
$ 2,692
$ 35.00 +
2.7%
$ 1,923
$ 1,346
$ 1,538
$ 27.69 +
3.9%
$ 1,346
$ 2,692
$ 3,077
$ 55.00 +
3.9%
$ 2,692
$ 1,538
$ 2,885
$ 35.19 +
6.1%
$ 1,538
$ 3,077
$ 5,769
$ 70.00 +
6.1%
$ 3,077
$ 2,885
$ 9,615
$ 117.31 +
7.0%
$ 2,885
$ 5,769
$ 19,231
$ 235.00 +
7.0%
$ 5,769
$ 9,615
$ 19,231
$ 19,231
$ 588.46 +
$ 1,540.38 +
9.9%
11.8%
$ 9,615
$ 19,231
$ 19,231
$ 38,462
$ 38,462
$ 1,177.00 +
$ 3,081.00 +
9.9%
11.8%
$ 19,231
$ 38,462
RATE “B” (Continued)
SEMIMONTHLY PAYROLL PERIOD (Allowance $41.60)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
MONTHLY PAYROLL PERIOD (Allowance $83.30)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 0
$ 833
1.5%
$ 0
$ 0
$ 1,667
1.5%
$ 0
$ 833
$ 2,083
$ 12.50 +
2.0%
$ 833
$ 1,667
$ 4,167
$ 25.00 +
2.0%
$ 1,667
$ 2,083
$ 2,917
$ 37.50 +
2.7%
$ 2,083
$ 4,167
$ 5,833
$ 75.00 +
2.7%
$ 4,167
$ 2,917
$ 3,333
$ 59.99 +
3.9%
$ 2,917
$ 5,833
$ 6,667
$ 120.00 +
3.9%
$ 5,833
$ 3,333
$ 6,250
$ 76.25 +
6.1%
$ 3,333
$ 6,667
$ 12,500
$ 153.00 +
6.1%
$ 6,667
$ 6,250
$ 20,833
$ 254.19 +
7.0%
$ 6,250
$ 12,500
$ 41,667
$ 508.00 +
7.0%
$ 12,500
$ 20,833
$ 41,667
$ 41,667
$ 1,275.00 +
$ 3,338.00 +
9.9%
11.8%
$ 20,833
$ 41,667
$ 41,667
$ 83,333
$ 83,333
$ 2,550.00 +
$ 6,675.00 +
9.9%
11.8%
$ 41,667
$ 83,333
QUARTERLY PAYROLL PERIOD (Allowance $250)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
SEMIANNUAL PAYROLL PERIOD (Allowance $500)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 0
$ 5,000
1.5%
$ 0
$ 0
$ 10,000
1.5%
$ 0
$ 5,000
$ 12,500
$ 75.00 +
2.0%
$ 5,000
$ 10,000
$ 25,000
$ 150.00 + 2.0%
$ 10,000
$ 12,500
$ 17,500
$ 225.00 +
2.7%
$ 12,500
$ 25,000
$ 35,000
$ 450.00 + 2.7%
$ 25,000
$ 17,500
$ 20,000
$ 360.00 +
3.9%
$ 17,500
$ 35,000
$ 40,000
$ 720.00 + 3.9%
$ 35,000
$ 20,000
$ 37,500
$ 457.50 +
6.1%
$ 20,000
$ 40,000
$ 75,000
$ 915.00 + 6.1%
$ 40,000
$ 37,500
$ 125,000
$ 1,525.00 +
7.0%
$ 37,500
$ 75,000
$ 250,000
$ 3,050.00 + 7.0%
$ 75,000
$ 125,000
$ 250,000
$ 250,000
$ 7,650.00 +
$ 20,025.00 +
9.9%
11.8%
$ 125,000
$ 250,000
$ 250,000
$ 500,000
$ 500,000
$ 15,300.00 + 9.9%
$ 40,050.00 + 11.8%
$ 250,000
$ 500,000
ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
DAILY OR MISCELLANEOUS PAYROLL PERIOD (Allowance $2.70)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 0
$ 20,000
1.5%
$ 0
$ 0
$ 55
1.5%
$ 0
$ 20,000
$ 50,000
$ 300.00 +
2.0%
$ 20,000
$ 55
$ 137
$ 0.82 +
2.0%
$ 55
$ 50,000
$ 70,000
$ 900.00 +
2.7%
$ 50,000
$ 137
$ 192
$ 2.47 +
2.7%
$ 137
$ 70,000
$ 80,000
$ 1,440.00 +
3.9%
$ 70,000
$ 192
$ 219
$ 3.95 +
3.9%
$ 192
$ 80,000
$ 150,000
$ 1,830.00 +
6.1%
$ 80,000
$ 219
$ 411
$ 5.01 +
6.1%
$ 219
$ 150,000
$ 500,000
$ 6,100.00 +
7.0%
$ 150,000
$ 411
$ 1,370
$ 16.71 +
7.0%
$ 411
$ 500,000
$ 1,000,000
$ 1,000,000
$ 30,600.00 +
$ 80,100.00 +
9.9%
11.8%
$ 500,000
$ 1,000,000
$ 1,370
$ 2,740
$ 2,740
$ 83.84 +
$ 219.45 +
9.9%
11.8%
$ 1,370
$ 2,740
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
RATE “C”
BIWEEKLY PAYROLL PERIOD (Allowance $38.40)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over Over But Not Over Of Excess Over
$ 0
$ 385
1.5%
$ 0
$ 0
$ 769
1.5%
$ 0
$ 385
$ 769
$ 5.77 +
2.3%
$ 385
$ 769
$ 1,538
$ 11.54 +
2.3%
$ 769
$ 769
$ 962
$ 14.62 +
2.8%
$ 769
$ 1,538
$ 1,923
$ 29.23 +
2.8%
$ 1,538
$ 962
$ 1,154
$ 20.00 +
3.5%
$ 962
$ 1,923
$ 2,308
$ 40.00 +
3.5%
$ 1,923
$ 1,154
$ 2,885
$ 26.73 +
5.6%
$ 1,154
$ 2,308
$ 5,769
$ 53.46 +
5.6%
$ 2,308
$ 2,885
$ 9,615
$ 123.65 +
6.6%
$ 2,885
$ 5,769
$ 19,231
$ 247.31 +
6.6%
$ 5,769
$ 9,615
$ 19,231
$ 19,231
$ 567.88 +
$ 1,519.81 +
9.9%
11.8%
$ 9,615
$ 19,231
$ 19,231
$ 38,462
$ 38,462
$ 1,135.77 +
$ 3,039.62 +
9.9%
11.8%
$ 19,231
$ 38,462
SEMIMONTHLY PAYROLL PERIOD (Allowance $41.60)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
MONTHLY PAYROLL PERIOD (Allowance $83.30)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 0
$ 833
1.5%
$ 0
$ 0
$ 1,667
1.5%
$ 0
$ 833
$ 1,667
$ 12.50 +
2.3%
$ 833
$ 1,667
$ 3,333
$ 25.00 +
2.3%
$ 1,667
$ 1,667
$ 2,083
$ 31.67 +
2.8%
$ 1,667
$ 3,333
$ 4,167
$ 63.33 +
2.8%
$ 3,333
$ 2,083
$ 2,500
$ 43.33 +
3.5%
$ 2,083
$ 4,167
$ 5,000
$ 86.67 +
3.5%
$ 4,167
$ 2,500
$ 6,250
$ 57.92 +
5.6%
$ 2,500
$ 5,000
$ 12,500
$ 115.83 +
5.6%
$ 5,000
$ 6,250
$ 20,833
$ 267.92 +
6.6%
$ 6,250
$ 12,500
$ 41,667
$ 535.85 +
6.6%
$ 12,500
$ 20,833
$ 41,667
$ 41,667
$ 1,230.42 +
$ 3,292.92 +
9.9%
11.8%
$ 20,833
$ 41,667
$ 41,667
$ 83,333
$ 83,333
$ 2,460.83 +
$ 6,585.83 +
9.9%
11.8%
$ 41,667
$ 83,333
RATE “C” (Continued)
QUARTERLY PAYROLL PERIOD (Allowance $250)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
SEMIANNUAL PAYROLL PERIOD (Allowance $500)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 0
$ 5,000
1.5%
$ 0
$ 0
$ 10,000
1.5%
$ 0
$ 5,000
$ 10,000
$ 75.00 +
2.3%
$ 5,000
$ 10,000
$ 20,000
$ 150.00 + 2.3%
$ 10,000
$ 10,000
$ 12,500
$ 190.00 +
2.8%
$ 10,000
$ 20,000
$ 25,000
$ 380.00 + 2.8%
$ 20,000
$ 12,500
$ 15,000
$ 260.00 +
3.5%
$ 12,500
$ 25,000
$ 30,000
$ 520.00 + 3.5%
$ 25,000
$ 15,000
$ 37,500
$ 347.50 +
5.6%
$ 15,000
$ 30,000
$ 75,000
$ 695.00 + 5.6%
$ 30,000
$ 37,500
$ 125,000
$ 1,607.50 +
6.6%
$ 37,500
$ 75,000
$ 250,000
$ 3,215.00 + 6.6%
$ 75,000
$ 125,000
$ 250,000
$ 250,000
$ 7,382.50 +
$ 19,757.50 +
9.9%
11.8%
$ 125,000
$ 250,000
$ 250,000
$ 500,000
$ 500,000
$ 14,765.00 + 9.9%
$ 39,515.00 + 11.8%
$ 250,000
$ 500,000
ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
DAILY OR MISCELLANEOUS PAYROLL PERIOD (Allowance $2.70)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 0
$ 20,000
1.5%
$ 0
$ 0
$ 55
1.5%
$ 0
$ 20,000
$ 40,000
$ 300.00 +
2.3%
$ 20,000
$ 55
$ 110
$ 0.82 +
2.3%
$ 55
$ 40,000
$ 50,000
$ 760.00 +
2.8%
$ 40,000
$ 110
$ 137
$ 2.08 +
2.8%
$ 110
$ 50,000
$ 60,000
$ 1,040.00 +
3.5%
$ 50,000
$ 137
$ 164
$ 2.85 +
3.5%
$ 137
$ 60,000
$ 150,000
$ 1,390.00 +
5.6%
$ 60,000
$ 164
$ 411
$ 3.81 +
5.6%
$ 164
$ 150,000
$ 500,000
$ 6,430.00 +
6.6%
$ 150,000
$ 411
$ 1,370
$ 17.62 +
6.6%
$ 411
$ 500,000
$1,000,000
$ 1,000,000
$ 29,530.00 +
$ 79,030.00 +
9.9%
11.8%
$ 500,000
$ 1,000,000
$ 1,370
$ 2,740
$ 2,740
$ 80.90 +
$ 216.52 +
9.9%
11.8%
$ 1,370
$ 2,740
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
RATE “D”
BIWEEKLY PAYROLL PERIOD (Allowance $38.40)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over Over But Not Over Of Excess Over
$ 0
$ 385
1.5%
$ 0
$ 0
$ 769
$ 0
$ 385
$ 769
$ 5.77 +
2.7%
$ 385
$ 769
$ 1,538
$ 11.54 +
$ 769
$ 769
$ 962
$ 16.15 +
3.4%
$ 769
$ 1,538
$ 1,923
$ 32.31 +
$ 1,538
$ 962
$ 1,154
$ 22.69 +
4.3%
$ 962
$ 1,923
$ 2,308
$ 45.38 +
$ 1,923
$ 1,154
$ 2,885
$ 30.96 +
5.6%
$ 1,154
$ 2,308
$ 5,769
$ 61.92 +
$ 2,308
$ 2,885
$ 9,615
$ 127.88 +
6.5%
$ 2,885
$ 5,769
$ 19,231
$ 255.77 +
$ 5,769
$ 9,615
$ 19,231
$ 19,231
$ 565.38 +
$ 1,517.31 +
9.9%
11.8%
$ 9,615
$ 19,231
$ 19,231
$ 38,462
$ 38,462
$ 1,130.77 +
$ 3,034.62 +
$ 19,231
$ 38,462
SEMIMONTHLY PAYROLL PERIOD (Allowance $41.60)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
MONTHLY PAYROLL PERIOD (Allowance $83.30)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 0
$ 833
1.5%
$ 0
$ 0
$ 1,667
1.5%
$ 0
$ 833
$ 1,667
$ 12.50 +
2.7%
$ 833
$ 1,667
$ 3,333
$ 25.00 +
2.7%
$ 1,667
$ 1,667
$ 2,083
$ 35.00 +
3.4%
$ 1,667
$ 3,333
$ 4,167
$ 70.00 +
3.4%
$ 3,333
$ 2,083
$ 2,500
$ 49.17 +
4.3%
$ 2,083
$ 4,167
$ 5,000
$ 98.33 +
4.3%
$ 4,167
$ 2,500
$ 6,250
$ 67.08 +
5.6%
$ 2,500
$ 5,000
$ 12,500
$ 134.17 +
5.6%
$ 5,000
$ 6,250
$ 20,833
$ 277.08 +
6.5%
$ 6,250
$ 12,500
$ 41,667
$ 554.17 +
6.5%
$ 12,500
$ 20,833
$ 41,667
$ 41,667
$ 1,225.00 +
$ 3,287.50 +
9.9%
11.8%
$ 20,833
$ 41,667
$ 41,667
$ 83,333
$ 83,333
$ 2,450.00 +
$ 6,575.00 +
9.9%
11.8%
$ 41,667
$ 83,333
QUARTERLY PAYROLL PERIOD (Allowance $250)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
SEMIANNUAL PAYROLL PERIOD (Allowance $500)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 0
$ 5,000
1.5%
$ 0
$ 0
$ 10,000
1.5%
$ 0
$ 5,000
$ 10,000
$ 75.00 +
2.7%
$ 5,000
$ 10,000
$ 20,000
$ 150.00 + 2.7%
$ 10,000
$ 10,000
$ 12,500
$ 210.00 +
3.4%
$ 10,000
$ 20,000
$ 25,000
$ 420.00 + 3.4%
$ 20,000
$ 12,500
$ 15,000
$ 295.00 +
4.3%
$ 12,500
$ 25,000
$ 30,000
$ 590.00 + 4.3%
$ 25,000
$ 15.000
$ 37,500
$ 402.50 +
5.6%
$ 15,000
$ 30,000
$ 75,000
$ 805.00 + 5.6%
$ 30,000
$ 37,500
$ 125,000
$ 1,662.50 +
6.5%
$ 37,500
$ 75,000
$ 250,000
$ 3,325.00 + 6.5%
$ 75,000
$ 125,000
$ 250,000
$ 250,000
$ 7,350.00 +
$ 19,725.00 +
9.9%
11.8%
$ 125,000
$ 250,000
$ 250,000
$ 500,000
$ 500,000
$ 14,700.00 + 9.9%
$ 39,450.00 + 11.8%
$ 250,000
$ 500,000
RATE “D” (Continued)
ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
DAILY OR MISCELLANEOUS PAYROLL PERIOD (Allowance $2.70)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 0
$ 20,000
1.5%
$ 0
$ 0
$ 55
1.5%
$ 0
$ 20,000
$ 40,000
$ 300.00 +
2.7%
$ 20,000
$ 55
$ 110
$ 0.82 +
2.7%
$ 55
$ 40,000
$ 50,000
$ 840.00 +
3.4%
$ 40,000
$ 110
$ 137
$ 2.30 +
3.4%
$ 110
$ 50,000
$ 60,000
$ 1,180.00 +
4.3%
$ 50,000
$ 137
$ 164
$ 3.23 +
4.3%
$ 137
$ 60,000
$ 150,000
$ 1,610.00 +
5.6%
$ 60,000
$ 164
$ 411
$ 4.41 +
5.6%
$ 164
$ 150,000
$ 500,000
$ 6,650.00 +
6.5%
$ 150,000
$ 411
$ 1,370
$ 18.22 +
6.5%
$ 411
$ 500,000
$1,000,000
$ 1,000,000
$ 29,400.00 +
$ 78,900.00 +
9.9%
11.8%
$ 500,000
$ 1,000,000
$ 1,370
$ 2,740
$ 2,740
$ 80.55 +
$ 216.16 +
9.9%
11.8%
$ 1,370
$ 2,740
RATE “E”
WEEKLY PAYROLL PERIOD (Allowance $19.20)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
BIWEEKLY PAYROLL PERIOD (Allowance $38.40)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over
But Not Over
Of Excess Over
Over
But Not Over
Of Excess Over
$ 0
$ 385
1.5%
$ 0
$ 0
$ 769
1.5%
$ 0
$ 385
$ 673
$ 5.77 +
2.0%
$ 385
$ 769
$ 1,346
$ 12.00 +
2.0%
$ 769
$ 673
$ 1,923
$ 11.54 +
5.8%
$ 673
$ 1,346
$ 3,846
$ 23.00 +
5.8%
$ 1,346
$ 1,923
$ 9,615
$ 84.04 +
6.5%
$ 1,923
$ 3,846
$ 19,231
$ 168.00 +
6.5%
$ 3,846
$ 9,615
$ 19,231
$ 19,231
$ 584.04 +
$ 1,535.96 +
9.9%
11.8%
$ 9,615
$ 19,231
$ 19,231
$ 38,462
$ 38,462
$ 1,168.00 +
$ 3,072.00 +
9.9%
11.8%
$ 19,231
$ 38,462
SEMIMONTHLY PAYROLL PERIOD (Allowance $41.60)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
MONTHLY PAYROLL PERIOD (Allowance $83.30)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 0
$ 833
1.5%
$ 0
$ 0
$ 1,667
1.5%
$ 0
$ 833
$ 1,458
$ 13.00 +
2.0%
$ 833
$ 1,667
$ 2,916
$ 25.00 +
2.0%
$ 1,667
$ 1,458
$ 4,167
$ 25.00 +
5.8%
$ 1,458
$ 2,917
$ 8,333
$ 50.00 +
5.8%
$ 2,917
$ 4,167
$ 20,833
$ 182.00 +
6.5%
$ 4,167
$ 8,333
$ 41,667
$ 364.00 +
6.5%
$ 8,333
$ 20,833
$ 41,667
$ 41,667
$ 1,265.00 +
$ 3,328.00 +
9.9%
11.8%
$ 20,833
$ 41,667
$ 41,667
$ 83,333
$ 83,333
$ 2,531.00 +
$ 6,656.00 +
9.9%
11.8%
$ 41,667
$ 83,333
QUARTERLY PAYROLL PERIOD (Allowance $250)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
SEMIANNUAL PAYROLL PERIOD (Allowance $500)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 0
$ 5,000
1.5%
$ 0
$ 0
$ 10,000
1.5%
$ 0
$ 5,000
$ 8,750
$ 75.00 +
2.0%
$ 5,000
$ 10,000
$ 17,500
$ 150.00 + 2.0%
$ 10,000
$ 8,750
$ 25,000
$ 150.00 +
5.8%
$ 8,750
$ 17,500
$ 50,000
$ 300.00 + 5.8%
$ 17,500
$ 25,000
$ 125,000
$ 1,092.50 +
6.5%
$ 25,000
$ 50,000
$ 250,000
$ 2,185.00 + 6.5%
$ 50,000
$ 125,000
$ 250,000
$ 250,000
$ 7,592.50 +
$ 19,967.50 +
9.9%
11.8%
$ 125,000
$ 250,000
$ 250,000
$ 500,000
$ 500,000
$ 15,185.00 + 9.9%
$ 39,935.00 + 11.8%
$ 250,000
$ 500,000
ANNUAL PAYROLL PERIOD (Allowance $1,000)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
DAILY OR MISCELLANEOUS PAYROLL PERIOD (Allowance $2.70)
If the amount of taxable The amount of income
wages is: tax to be withheld is:
Over But Not Over Of Excess Over
$ 0
$ 20,000
1.5%
$ 0
$ 0
$ 55
$ 0
$ 20,000
$ 35,000
$ 300.00 +
2.0%
$ 20,000
$ 55
$ 96
$ 0.82 +
$ 55
$ 35,000
$ 100,000
$ 600.00 +
5.8%
$ 35,000
$ 96
$ 274
$ 1.64 +
$ 96
$ 100,000
$ 500,000
$ 4,370.00 +
6.5%
$ 100,000
$ 274
$ 1,370
$ 11.97 +
$ 274
$ 500,000
$1,000,000
$ 1,000,000
$ 30,370.00 +
$ 79,870.00 +
9.9%
11.8%
$ 500,000
$ 1,000,000
$ 1,370
$ 2,740
$ 2,740
$ 83.21 +
$ 218.82 +
$ 1,370
$ 2,740