payroll tax tables

STATE OF ARKANSAS INCOME TAX WITHHOLDING TABLES AND INSTRUCTIONS FOR EMPLOYERS State of Arkansas Department of Finance and Administration P.O. Box 9941 Little Rock, AR 72203-9941 Telephone: (501) 682-7290 Revised: 12/07/1998 INTRODUCTION This booklet contains tax tables and general instructions for computing, withholding and remitting Arkansas withholding. The booklet explains the tax forms you must complete, the forms you must give your employees, the forms your employees must give you and those you must return to the State of Arkansas. EMPLOYER RESPONSIBILTIES Federal EIN. If you are required to give tax statements to employees, you need a Federal Employers Identification Number (EIN). The Federal EIN is a nine-digit number assigned to you by the Internal Revenue Service. The State of Arkansas uses the Federal EIN assigned to you by the Internal Revenue Service. If you took over another employer’s business, do not use that employer’s Federal EIN. When the employer does not have a Federal EIN, a temporary identification number will be assigned. In cases where large corporations use centralized Federal reporting, but want to decentralize state reporting, a permanent Arkansas EIN will be assigned. Registration. All employers or other withholding agents are required to register with the Revenue Division by completing and returning an Employers Withholding Registration (Form AR4ER). Complete Form AR4ER and return the original to the address listed on the form. Maintain a copy of the registration for your file. When the Division receives the application a preprinted coupon booklet will be mailed to the employer or withholding agent. The coupon book contains tear-out monthly Form AR941M’s to be used to make tax payments. A new coupon book will be sent to you each year. Withholding and Remittance. The two types of withholding filers are monthly and annual. Monthly filers must file form AR941M (Employer’s Monthly Withholding Report) and send remittance for Arkansas tax withheld for the month. The form is due on or before the 15th day following the reporting period. All new registrations are classified as “monthly filers” and will report accordingly until notified by the Commissioner of Revenue of any change in classification. A zero report is required for any month that no taxes are withheld. The Commissioner of Revenue will reclassify accounts that establish a filing history with tax deposits of $200.00 per year or less to an annual filer. Annual filers must file form AR941A (Employer’s Annual Withholding Report) and send remittance on or before January 31 following the close of the reporting year. A zero report is required for any annual filer that no taxes are withheld. Mail forms AR941M and AR941A to: Withholding Tax Branch P.O. Box 9941 Little Rock, AR 72203-9941 Annual Requirements. At the end of the year employers should furnish each employee a form W-2. Remind employees to submit a new AR4EC if they need to change their withholding. Money that is sent in during the year on form AR941M should be reconciled with W-2 forms. File Employer’s Annual Reconciliation of Income Tax Withheld (Form AR3MAR) on or before February 28 or within 30 days after termination of the business as employer. Termination of liability. To remove your liability from our records, complete “date stopped” and “reason closed” sections on Form AR 941M or AR941A and return to the Withholding Tax Branch. If you obtain a new FEIN, please close the old account and complete a new Form AR4ER. EMPLOYERS REQUIREMENT Employer is defined as a person doing business in or deriving income from sources within the State of Arkansas, who has control of the payment of wages to an individual for services performed. An employer is also a person who is the officer agent of the person having control of the payment of wages. The 2 word “person” means individuals, fiduciaries, corporations, partnerships, limited liability companies, associations, the state and its political subdivisions, and the federal government and its agencies and instrumentalities. An employer is required to withhold tax from wages of employees who work within the State of Arkansas. An employer is not required to withhold Arkansas tax from the wages of any employee who does not work within the state of Arkansas, unless the employee is a resident of Arkansas and the state they are employed in does not have a state income tax. Security Administration. Have all employees complete Form AR4EC (Employee’s Withholding Exemption Certificate) and maintain in your files. TAXABLE WAGES The word “wages” as defined means payment in cash or other form for services performed by an employee for an employer. The word “wages” includes all types of employee compensation such as salaries, fees, bonuses, and commissions, whether paid in cash or other compensation. When wages are paid in property other than money, such as stocks, bonds, merchandise, room, board, house rent, or other considerations for services passed to the employee, the employer shall withhold on the fair market value of such property. Vacation allowances, sick leave pay, back pay, and retroactive wage increases shall be taxed as ordinary wages. Tips or gratuities received by an employee from a customer amounting to $20.00 or more in a month must be reported to the employer on a monthly basis. Such tips are considered wages and subject to State income tax withholding. The tax on nonresident employees will be deducted and withheld on all wages paid to nonresident employees for services performed in Arkansas. Accordingly, if a nonresident employee performs services partly within and partly without the State, only wages for services performed within the State are subject to withholding. The amount of wages attributable to services within the State is the portion of the total wages which the total number of working days employed within the State bears to the total number of working days employed both within and without the State, exclusive of nonworking days, such as Saturdays, Sundays, holidays, days of absence because of illness or personal injury, vacation or leave with or without pay. However, the Arkansas portion of the earnings of salespeople or other employees whose compensation depends directly on the volume of sales is that portion of the EMPLOYEES “Employee” as defined means any individual who performs or performed services for an employer defined herein and receives wages therefor. Employees are further defined as all individuals who perform services subject to the will and control of an employer, both as to what will be done and how it will be done. It does not matter if the employer permits the employee considerable discretion and freedom of action, as long as the employer has the legal right to control both the method and result of the service. While not always applicable, one of the usual characteristics of an employee is that the employer furnishes tools and a place to work. If the relationship of the employer and employee exists, it is of no consequence if the employee is designated as a co-adventurer, agent superintendent, manager, or if he is employed in full or part time work. In general, persons who are in business for themselves (self-employed) are not employees. Employers must verify that each new employee is legally eligible to work in the United States. You must ask each employee to show you his or her social security card. Record the employee’s name and SSN from Social Security Cards. If the employee’s name is not correct as shown on the card, have the employee request a new card from the Social 3 compensation received which the volume of sales negotiated by the employee within the State bears to the volume of sales negotiated by the employee both within and without the State. The portion of wages allocable to Arkansas may be determined by the employer on the basis of the preceding year’s experience. However, if the employee reasonably expects that the preceding year’s experience will not be applicable to the current year, the employee may furnish his employer a statement estimating the portion of wages allocable to Arkansas or the employer himself may make such estimate and may then withhold on the basis thereof. Where withholding is based on an estimate of the Arkansas wages, the employer must, prior to the close of the year, actually compute the Arkansas wages, and if the amount withheld is insufficient, the employer must then withhold additional tax prior to the close of the year so that the proper amount will be withheld for the year. period. Employers who pay wages for agricultural labor to three (3) or fewer employees during any reporting period will have the option to collect, account for, and pay Arkansas income taxes for each reporting period. Pensions and Annuities. Arkansas does not require withholding tax on pensions and annuities. The payee may, however, enter into a voluntary withholding agreement with recipients if so desired. Since a pension or annuity is taxable income, the individual taxpayer may need to file estimated taxes to avoid underpayment of income taxes. Please call (501) 682-2213 for estimated tax information and the appropriate forms. Interstate Commerce. Interstate rail and motor carrier employers are only required to withhold Arkansas income tax from their workers who are Arkansas residents. Withholding is also required from employees that who are not Arkansas residents but who perform all their regularly assigned duties in Arkansas. Interstate air carrier employers are required to withhold Arkansas income tax from workers in which 50 percent or more of their total scheduled flight time is in Arkansas. Texarkana Residents. Acts 48 and 177 of 1977 provide for a border city exemption for residents of Texarkana, Arkansas and Texarkana, Texas. An Arkansas resident whose permanent residence is within the city limits of Texarkana, AR is exempt from Arkansas individual income taxes. All income received is exempt while the taxpayer is a resident of Texarkana, AR. Taxpayers living on rural routes or in surrounding towns of Texarkana do not qualify for exemption. Texas residents whose permanent residence is within the city limits of Texarkana, TX are exempt from Arkansas individual income taxes on wages earned in Texarkana, AR. This is the only income that is exempt. Income received from any other sources in Arkansas is fully taxable. The employer must furnish qualifying employees with Form AR-TX. This form must be attached to the taxpayer’s Arkansas individual income tax return in order to receive the exemption. EXCLUSIONS FROM WITHHOLDING Internal Revenue Codes. The State of Arkansas has adopted the following Internal Revenue Code sections and benefits derived are therefore excluded from gross income. Amounts excluded under these code sections should not be included in an employee’s wages and are not subject to withholding. IRC Sections: 1. 125 ....... Cafeteria Plans 2. 219 ....... Retirement Savings 3. 401K..... Cash or Deferred Arrangements 4. 403(b) ... Qualified Annuity Plans 5. 408(k) ... Simplified Employee Pension 6. 408(p) ... Saving Incentive Match Plans 7. 457 ....... Deferred Compensation Plan of State and Local Governments Agricultural Labor. Agricultural labor is exempt from withholding, except an agricultural employer who pays wages to four (4) or more employees during any reporting period will be required to collect, account for and pay over Arkansas income taxes for that reporting 4 Military Personnel. Act 917 of 1981 provides for the withholding of income tax on the Active Duty Service pay of Armed Forces personnel that have Arkansas as their home of record and includes both National Guard and Reserve personnel. The first $6,000 of service pay is exempt from Arkansas withholding. To compute the amount of withholding, annualize the taxable pay of the service member and subtract the $6,000.00 exemption. Upon determination of wages subject to tax, consult your tax tables to compute the amount of taxes to withhold considering applicable deductions and withholding exemptions. commission for state income tax. Advise your employees that the 7% deduction could in some cases be over-withholding. The overwithholding cannot be recovered until the employee files the Arkansas income tax return. Vacation pay received for the time of absence is subject to withholding as though it were regular pay. Vacation pay received in addition to regular pay will be subject to withholding as if it were a supplemental wage payment. COMPUTING WITHHOLDING TAX There are two methods for computing Arkansas withholding. Withholding can be computed using the tables provided in this book or tax can be computed using the withholding tax formula which is also provided in this booklet. The tables include tax amounts for daily, weekly, biweekly, semi-monthly and monthly. Employers who are using a computer can use the tax formula or when the dependents claimed exceeds the number of dependents provided by the tables. Employee Withholding Certificate. The Employee Withholding Exemption Certificate (Form AR4EC) is used to determine how much income tax to withhold from employee’s wages. The Employee Special Withholding Exemption Certificate (Form AR4ECSP) is used to exempt withholding from employee’s wages. You should have a Form AR4EC or AR4ECSP showing the number of exemptions claimed by each employee. Ask all new employees to give you a signed Form AR4EC or AR4ECSP when they start work. Once filed with the employer, Form AR4EC or AR4ECSP remain in effect until the employee gives you a new one. Begin withholding no later than the start of the first payroll period after the receiving the new exemption certificate. Where an employee holds two jobs at the same time and claims all of the employees withholding exemptions and dependents on one employee’s exemption certificate, the employee should claim no exemptions or dependents on any other exemption certificate. PAYROLL PERIOD The “payroll period” as defined means a period for which the employer makes payment of wages to the employee. If an employee has a regular payroll period, the tax should be withheld on the basis of that period even if your employee does not work the full period. If an employee has no specific payroll period, the tax to be withheld must be determined as if the employee were paid on a daily payroll period. This method requires a determination of the number of working days in the period covered by the wage payment. If the wages are unrelated to a specific length of time, such as commissions, the number of days in the payroll period must be counted from the date of payment to the latest of these three events: (1.) The last payment of wages made during the calendar year. The date employment began, if during the same calendar year, or January 1 of the same year. (2.) (3.) If supplemental wages such as bonuses, commissions, or overtime wages are paid at the same time as regular wages, the income tax withheld shall be determined by the following method. Deduct 7% of the bonus or 5 Monthly Reports and Payment of Income Tax. Each year the Revenue Division will determine whether an employer will be a monthly filer, annual filer or an Electronic Funds Transfer (EFT) filer. All new registrations are classified as “monthly filers” and will report accordingly until notified by the Commissioner of Revenue of any change in classification. For monthly filers, Arkansas income tax withheld on payments made during a calendar month must be received by the 15th day of the following month. An employer is a monthly filer if the total income tax withheld for a calendar year is $200.00 or more. If classified as a monthly filer, every employer who is required to withhold Arkansas income tax from an employee’s wages must file Form AR941M, Monthly Withholding Report and remit tax withheld. The employer’s trade name, address, and Federal EIN must appear on Form AR941M exactly as registered. Preaddressed report forms that are mailed by the Withholding Tax Branch to the employers should be used when filing the report. Failure to receive preaddressed forms does not relieve the employer from the obligation of filing a timely monthly report. If the employer does not have the Form AR941M, the following information should be given on a blank sheet of paper: trade name, business address, Federal EIN, the month covered, the amount of Arkansas withholding, contact person, and telephone number. Employers must file a report even if no Arkansas income tax was withheld. Annual Reports and Payment of Income Tax. For annual filers, Arkansas income tax withheld on payments made during a calendar year must be received by January 31 of the following year. An employer is an annual filer for a calendar year if the total Arkansas income tax withheld is under $200.00. If no income tax was withheld, a zero should be entered on the report and mailed to the Withholding Tax Branch. Electronic Funds Transfer. The State of Arkansas currently has two types of EFT filers. The first type is those who are required to file. Required filers are employers who average $20,000.00 or more in Arkansas income tax each month. The second type is those who volunteer to transmit their funds by EFT. Volunteer EFT accounts are subject to the same requirements as the required accounts. All EFT transactions must be completed by 3:00 p.m. (Central Time) on the business day prior to the due date for payment of withholding tax. The funds are not debited by the Commissioner from the employer’s account until the due date. If the due date falls on a weekend or a bank holiday, the due date is the next business day. There are also two types of payment. The first is Automated Clearing House (ACH) Debit. Choosing the ACH Debit option authorizes the Department of Finance and Administration or its agent to present debit entries to the employer’s bank for payment of the monthly withholding tax. Before any debit entries are made to your bank account, the employer must first initiate the debit by calling the State’s Service Bureau at its toll free number and indicate: 1. 2. 3. 4. The amount of the tax to be paid by EFT, The employer’s Federal EIN, The tax code, and The monthly withholding tax period ending date. The second type of payment is the Automated Clearing House (ACH) Credit. Choosing the ACH Credit option requires the employer and/or the employer’s bank to have the capability of initiating ACH Credits in the CCD+TXP format. The employer must initiate the Credit by contacting the employer’s bank, through modem, telephone, or in person, and indicate the following: 1. 2. 3. 4. The amount of the tax to be paid by EFT, The employer’s Federal EIN, The tax type code, and The monthly withholding tax period ending date. 6 The employer’s bank will transmit the EFT payment to Nations Bank through ACH. An information packet will be mailed to the employer from Nation’s Bank after registering for EFT purposes. Additional tax due payments cannot be made by EFT. Correcting Mistakes. To make corrections to the current tax year, you can make the correction on Form AR941M’s or Form AR3MAR. When it is discovered that the income tax withheld for a prior month was underpaid, include the additional tax due on the tax adjustment block 2 of the current report. You will need to attach a note to inform the Withholding Tax Branch which tax period(s) and the amount of money to apply to each tax period. If the tax was overpaid, the same rule applies; enter the amount of adjustment in block 2 and attach a note informing the Withholding Tax Branch which tax period(s) and the amount of money to apply to each tax period. You can make an adjustment to correct withholding for months during the same calendar year. This is because the employee uses the amounts shown on Form W-2 as a credit on the individual income tax return when it is filed. You cannot adjust amounts reported as income tax withheld in a prior calendar year unless it is to correct an administrative error. An administrative error occurs if the amount you entered on the AR941M is not the amount you actually withheld. An example would be if the total income tax actually withheld was incorrectly reported on the AR941M due to a mathematical or transposition error. The administrative error adjustment corrects the amount actually reported on AR941M to agree with the amount actually withheld from employees. cause and not willful neglect, there will be added to the amount of tax, five percent (5%) per month. An additional five percent (5%) will be added for each additional month or a fraction thereof. The penalty will not exceed thirty-five percent (35%) of the tax. Failure to Pay Penalty. When an employer fails to pay the amount shown as tax on any return required to be filed by any State law on or before the due date, determined with regard to any extension of time for filing, unless it is shown that the failure is due to reasonable cause and not willful neglect, there will be added to the amount of tax, five percent (5%) per month. An additional five percent (5%) will be added for each additional month or a fraction thereof. The penalty will not exceed thirty-five percent (35%) of the tax. Interest. Interest at a rate of ten percent (10%) per annum from the due date of the return will be assessed for unpaid Withholding Tax. To compute the amount of penalty due when filing a return late, multiply the amount of tax times the number of months late. Examples are: 1 month late, multiply tax by (.05), 2 months late, multiply by (.1), 3 months late, multiply by (.15), 4 months late, multiply by (.2), 5 months late, multiply by (.25), 6 months late, multiply by (.3), and 7 months late, multiply by (.35). To compute the amount of interest on a late payment, multiply the amount of tax due by .8333 times the number of months late. Personal Liability of Employer. Every employer will be personally and individually liable for amounts required to be deducted and withheld regardless of whether or not the amounts were in fact deducted and withheld, except if the employer fails to withhold the required amounts which would have been credited if paid by the employee on or before the cut off date for individual employees to file State income tax returns, and the failure to withhold was due to reasonable cause. PENALTY AND INTEREST Failure to File Penalty. When an employer fails to file any return required by any State law on or before the due date, determined with regard to any extension of time for filing, unless it is shown that the failure is due to reasonable 7 Any sums withheld from employees’ wages will be deemed to be held in trust for the State of Arkansas and will be recorded by the employer in a ledger account to clearly indicate the amount of tax withheld and that the amount is the property of the State of Arkansas. termination of business operations), each employer who files monthly reports will file Form AR3MAR, Employers Annual Reconciliation Report. This report is filed separate from, and in addition to, the final or December monthly report. The employer must transmit the State copy of all Form W-2 and Form 1099’s for the year to the Withholding Tax Branch. The address for mailing W-2 forms and 1099 forms is: Withholding Tax Branch P.O. Box 8055 Little Rock, AR 72203-8055 Any employer who willfully fails to furnish an annual withholding tax statement to the Commissioner or to any employee, as required by law, will be guilty of a misdemeanor and upon conviction thereof, will be fined not less than twenty-five dollars ($25.00) nor more than $250.00 or imprisoned not less than ten (10) days nor more than 90 days, or both. Detailed instructions on completing this report are located on the reverse side of Form AR3MAR. Magnetic Media Filing Specifications. W-2 Forms. The following is the specifications for filing Form W-2 by magnetic media. The State of Arkansas accepts 1/2-inch magnetic tape, or 5 1/4 and 3 1/2 inch diskettes. Magnetic media specifications and layouts are presented in Publication 42-007 (TIB-4) manual published by the Social Security Administration. The due date for filing by magnetic media is February 28. Do not send duplicate paper information when filing by magnetic media. Tapes and diskettes submitted will not be returned. The State of Arkansas information should be reported on Codes 1S & 2S – Supplemental Records in 128 byte format for diskette and Code S – Supplemental Record in 275 byte format for tapes. The State information should be reported in the fields specified in the TIB-4. YEAR END REQUIREMENTS Withholding Tax Statement for Employees. Every employer who is required to withhold State income taxes from an employee’s wages must, on or before January 31 of each year, furnish each employee three (3) copies of the Federal Wage and Tax Statement (W-2) showing: 1. The name, address and Federal EIN of the employer. 2. The name, address, SSN of the employee. 3. The total amount of wages paid to the employee during the preceding year. 4. The total amount of State income tax withheld from the employee during the preceding year. 5. If the employer’s State identification number is the same as the Federal EIN, leave the space provided for listing “Employer’s State Identification Number” blank If it becomes necessary to correct a Form W-2 after it has been given to an employee, a corrected statement must be issued to the employee. Corrected statements will be clearly marked “Corrected by Employer.” If a withholding statement is lost or destroyed, a duplicate copy clearly marked “Reissued by Employer” will be furnished to the employee. Any employee copies of Form W-2, that after reasonable effort cannot be delivered to employees, should be transmitted to the Commissioner before the second quarter of the next calendar year, or with the employer’s final return if filed earlier. Annual Reconciliation Report. On or before February 28 of each year, following the close of the final month of the preceding year (or 8 Form 1099: The following is the specifications for filing Form 1099 series by magnetic media. The State of Arkansas accepts 1/2-inch magnetic tape, or 5 1/4 and 3 1/2 inch diskettes. Since Arkansas participates in the combined Federal/State 1099 filing program, we use the same media specifications and layouts as required in Publication 1220 manual published by the Internal Revenue Service. State data should be reported in the following fields: Description Special Data Entries............................. 663-722 State Income Tax Withheld .................. 723-734 Combined Fed/State Code................... 747-748 Since the layout varies slightly depending on the 1099 type, please refer to Publication 1220 to verify if one or more of these fields is required. The amounts should be right justified with no dollar signs, decimal points or commas. The remaining portion of the field should be filled with blanks. All 1099 types required to be filed with the Internal Revenue Service are required to be filed with the State of Arkansas. The dollar threshold for filing, provided there is no Arkansas income tax withheld is $100.00 for 1099DIV & 1099INT, and $2500.00 for all other 1099 types. The State of Arkansas requires 1099’s for all residents of Arkansas. If Arkansas taxes are withheld, filing is required regardless of the threshold amount or current residence. The due date for filing magnetic media or paper document reporting is February 28. When filing by magnetic tape, the only paper required is the AR3MAR Annual Reconciliation Report. Tapes and diskettes submitted to the State of Arkansas will not be returned to the sender. The mailing address for filing magnetic media is: Withholding Tax Branch P.O. Box 8055 Little Rock, AR 72203-8055 Listed below is the label format for filing magnetic media: Type of Filing Original Correction Tax Year Replacement Transmitter Name: FEIN: OFFICE USE ONLY: Media___ of ____ TERMINATION OF BUSINESS The employer should notify the Commissioner, when possible, prior to discontinuing business, but will notify the Commissioner not later than fifteen (15) days after discontinuing business, or otherwise ceasing to pay wages. If an employer discontinues the business or ceases to pay wages or other compensations to employees during the year, the following action will be taken: 1. Prepare Form W-2, Federal Wage and Tax Statement and give the employees three (3) copies. 2. Monthly filers prepare and submit Form AR3MAR, Employer’s Annual Reconciliation Report with the State copies of Form W-2 attached. 3. Prepare and file AR941M or AR941A Employer’s Withholding Report as applicable, with the closure date and reason code clearly entered on the report and submit all tax withheld from employees. The law provides that any sum or sums withheld in accordance with Act 132 of 1965 will be deemed to be held in trust for the State of Arkansas and will be recorded by the employer in a ledger account so as to clearly indicate the amount of tax withheld and that the amount is the property of the State of Arkansas. All such records will be retained for a period of at least six (6) years after the date the tax to 9 which they relate became due, or after the date the tax was paid, whichever is later. CALENDAR The following is a list of important dates for employers: RECORDKEEPING Keep all records of state income tax withholding for at least 4 years. These records should be available for review by Revenue Division Auditors. Records should include: 1. Your employer identification number. 2. Amounts and dates of all wage, annuity, and pension payments. 3. Amounts of tips reported. 4. Names, addresses, social security, an occupation of employees and recipients. 5. Any employee copies of Form W-2 that were returned to you as undeliverable. 6. Dates of employment. 7. Copies of employees’ and recipients’ Form AR4EC State Withholding Exemption Certificate. 8. Dates and amounts of tax deposits made. 9. Copies of monthly reports filed. 10. Copy of annual reconciliation filed. 11. Any records that would assist the Commissioner in auditing employers books and records. By January 31 Furnish each employee with a completed Form W-2, Wage and Tax Statement. Furnish each recipient a completed Form 1099. File AR941A, Annual Filer Report. By February 28 File copy A of all type Forms 1099 with Form 1096. File Form AR-3MAR, Annual Reconciliation Report. File copy 1 of all type Form W-2, or file by Magnetic Media to the Withholding Tax Branch. By 14th of Month EFT, Electronic Funds Transfer filers must set up to transmit funds to Withholding Tax Branch. By 15th of Month File Form AR941M, Monthly Withholding Report for preceding month. By December 1 Ask for a new Form AR4EC from each employee whose withholding exemptions will change for the next year. 10 FORMULA METHOD Employers having electronic systems are authorized to use the following formula to compute the amount of withholding rather than use the withholding tables. 1. Multiply the Period Gross Pay by the number of periods per year to arrive at annual gross pay. Monthly Semi-Monthly Bi-Weekly Weekly Daily x 12 x 24 x 26 x 52 x 260 = = = = = Annual Gross Pay Annual Gross Pay Annual Gross Pay Annual Gross Pay Annual Gross Pay 2. Subtract the Standard Deduction of $2,000 to arrive at Net Taxable Income. 3. Compute Gross Tax on the net taxable income. OVER 0 $3,000.00 $6,000.00 $9,000.00 $15,000.00 $25,000.00 BUT NOT OVER $3,000.00 $6,000.00 $9,000.00 $15,000.00 $25,000.00 PERCENTAGE 1% $30.00 + 2.5% $105.00 + 3.5% $210.00 + 4.5% $480.00 + 6.0% $1,080.00 + 7.0% ON EXCESS OVER 0 $3,000.00 $6,000.00 $9,000.00 $15,000.00 $25,000.00 4. Multiply total number of withholding exemptions claimed on Form AR4EC times $20.00 to arrive at Personal Tax Credits. 5. Subtract Personal Tax Credits from gross tax to arrive at Net Tax Per Year. 6. Divide Net Tax Per Year by the number of Pay Periods in the year. 11 EXAMPLE Computer Formula Mr. Jones, a truck driver, works for XYZ Trucking and is paid semi-monthly $385.00 per pay period. He claims a total of 2 withholding exemptions. How much is withheld? 1. Semi-monthly pay = $385.00 Semi-monthly pay periods = x 24 Annual Gross pay =$9,240.00 2. Annual Gross pay =$9,240.00 Less Standard Deduction =$2,000.00 Net Taxable Income =$7,240.00 3. The income of $7,240.00 is over $6,000.00 but not over $9,000.00 so the tax computation is $105.00 plus the excess over $6,000.00.. $7,240.00 -$6,000 = $1,240.00 $1,240.00 x 3.5% = $ 43.40 $43.40 + $105.00 = $ 148.40 Total Tax per year 4. Total Tax per year =$148.40 Less Personal Credit (2 exemptions x $20.00) =$ 40.00 Net Tax per year $108.40 5. Net Tax per year Divided by pay periods = $108.40 / 24 = $4.52 Compared to tax table amount of $4.53. 12 TELEPHONE/ADDRESS DIRECTORY STATE AGENCY Arkansas Withholding Tax ADDRESS P O Box 8055 Little Rock, AR 72203-8055 P O Box 9941-EST Little Rock, AR 72203-9941 P O Box 2981 Little Rock, AR 72203-2981 P O Box 1272 Little Rock, AR 72203-1272 P O Box 919 Little Rock, AR 72203-919 State Capital Room 256 Little Rock, AR 72201 State Capital Room 256 Little Rock, AR 72201 P O Box 1752 Little Rock, AR 72203-1752 P O Box 896 Little Rock, AR 72203-896 P O Box 3628 Little Rock, AR 72203-3628 TELEPHONE (501) 682-7290 Arkansas Estimated Tax (501) 682-7272 Arkansas Employment Security Division Arkansas Sales Tax (501) 682-3274 (501) 682-7104 Arkansas Corporate Tax (501) 682-4775 Arkansas Franchise Tax (501) 682-3409 Secretary of State Corporation (501) 682-3409 Motor Fuel Tax (501) 682-4800 Miscellaneous Tax (501) 682-7181 Individual Income Tax Forms (501) 6821100 FEDERAL AGENCY Internal Revenue Service Federal Forms 1-800-829-1040 1-800-829-3676 13 DAILY Payroll Period At Least $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0 10 12 13 15 17 19 21 23 25 27 29 31 33 35 37 38 40 42 44 46 48 50 52 54 56 58 60 62 63 65 67 69 71 73 75 77 79 81 83 85 87 88 90 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ But Less Than 10 12 13 15 17 19 21 23 25 27 29 31 33 35 37 38 40 42 44 46 48 50 52 54 56 58 60 62 63 65 67 69 71 73 75 77 79 81 83 85 87 88 90 92 No Exemption 1 Exemption $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.01 0.03 0.05 0.07 0.09 0.11 0.14 0.19 0.24 0.28 0.33 0.38 0.44 0.50 0.57 0.64 0.71 0.77 0.85 0.94 1.02 1.11 1.20 1.28 1.37 1.46 1.54 1.63 1.72 1.80 1.90 2.02 2.13 2.25 2.37 2.48 2.60 2.71 2.83 2.94 3.06 3.17 3.29 3.40 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.01 0.03 0.06 0.11 0.16 0.21 0.25 0.30 0.36 0.43 0.50 0.56 0.63 0.70 0.77 0.86 0.95 1.03 1.12 1.21 1.29 1.38 1.47 1.55 1.64 1.73 1.83 1.94 2.06 2.17 2.29 2.40 2.52 2.63 2.75 2.87 2.98 3.10 3.21 3.33 2 Exemptions 3 Exemptions 4 Exemptions 5 Exemptions 6 Exemptions $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.03 0.08 0.13 0.18 0.23 0.28 0.35 0.42 0.49 0.55 0.62 0.70 0.78 0.87 0.96 1.04 1.13 1.22 1.30 1.39 1.48 1.56 1.65 1.75 1.87 1.98 2.10 2.21 2.33 2.44 2.56 2.67 2.79 2.90 3.02 3.13 3.25 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.05 0.10 0.15 0.21 0.27 0.34 0.41 0.48 0.54 0.62 0.71 0.79 0.88 0.97 1.05 1.14 1.23 1.31 1.40 1.49 1.57 1.67 1.79 1.90 2.02 2.13 2.25 2.37 2.48 2.60 2.71 2.83 2.94 3.06 3.17 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.02 0.07 0.13 0.20 0.26 0.33 0.40 0.47 0.54 0.63 0.72 0.80 0.89 0.98 1.06 1.15 1.24 1.32 1.41 1.50 1.60 1.71 1.83 1.94 2.06 2.17 2.29 2.40 2.52 2.63 2.75 2.87 2.98 3.10 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.05 0.12 0.19 0.25 0.32 0.39 0.47 0.55 0.64 0.73 0.81 0.90 0.99 1.07 1.16 1.25 1.33 1.42 1.52 1.63 1.75 1.87 1.98 2.10 2.21 2.33 2.44 2.56 2.67 2.79 2.90 3.02 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.04 0.11 0.18 0.25 0.31 0.39 0.48 0.56 0.65 0.74 0.82 0.91 1.00 1.08 1.17 1.25 1.34 1.44 1.56 1.67 1.79 1.90 2.02 2.13 2.25 2.37 2.48 2.60 2.71 2.83 2.94 14 DAILY Payroll Period At Least $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 92 94 96 98 100 102 104 106 108 110 112 113 115 117 119 121 123 125 127 129 131 133 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ But Less Than 94 96 98 100 102 104 106 108 110 112 113 115 117 119 121 123 125 127 129 131 133 135 No Exemption 1 Exemption $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 3.52 3.63 3.75 3.87 3.98 4.10 4.22 4.36 4.49 4.63 4.76 4.89 5.03 5.16 5.30 5.43 5.57 5.70 5.84 5.97 6.11 6.24 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 3.44 3.56 3.67 3.79 3.90 4.02 4.14 4.28 4.41 4.55 4.68 4.82 4.95 5.09 5.22 5.36 5.49 5.63 5.76 5.89 6.03 6.16 2 Exemptions 3 Exemptions 4 Exemptions 5 Exemptions 6 Exemptions $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 3.37 3.48 3.60 3.71 3.83 3.94 4.07 4.20 4.34 4.47 4.61 4.74 4.88 5.01 5.14 5.28 5.41 5.55 5.68 5.82 5.95 6.09 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 3.29 3.40 3.52 3.63 3.75 3.87 3.99 4.13 4.26 4.39 4.53 4.66 4.80 4.93 5.07 5.20 5.34 5.47 5.61 5.74 5.88 6.01 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 3.21 3.33 3.44 3.56 3.67 3.79 3.91 4.05 4.18 4.32 4.45 4.59 4.72 4.86 4.99 5.13 5.26 5.39 5.53 5.66 5.80 5.93 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 3.13 3.25 3.37 3.48 3.60 3.71 3.84 3.97 4.11 4.24 4.38 4.51 4.64 4.78 4.91 5.05 5.18 5.32 5.45 5.59 5.72 5.86 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 3.06 3.17 3.29 3.40 3.52 3.63 3.76 3.89 4.03 4.16 4.30 4.43 4.57 4.70 4.84 4.97 5.11 5.24 5.38 5.51 5.64 5.78 7% of $135 and over plus last amount above. Deduct .08 for each Exemption over 6. 15 WEEKLY Payroll Period At Least $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0 48 58 67 77 87 96 106 115 125 135 144 154 163 173 183 192 202 212 221 231 240 250 260 269 279 288 298 308 317 327 337 346 356 365 375 385 394 404 413 423 433 442 452 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ But Less Than 48 58 67 77 87 96 106 115 125 135 144 154 163 173 183 192 202 212 221 231 240 250 260 269 279 288 298 308 317 327 337 346 356 365 375 385 394 404 413 423 433 442 452 462 No Exemption 1 Exemption $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.05 0.14 0.24 0.34 0.43 0.53 0.70 0.94 1.18 1.42 1.66 1.90 2.19 2.52 2.86 3.20 3.53 3.87 4.26 4.69 5.12 5.55 5.99 6.42 6.85 7.28 7.72 8.15 8.58 9.01 9.52 10.10 10.67 11.25 11.83 12.40 12.98 13.56 14.14 14.71 15.29 15.87 16.44 17.02 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.05 0.14 0.31 0.55 0.79 1.03 1.27 1.51 1.80 2.14 2.48 2.81 3.15 3.49 3.87 4.30 4.74 5.17 5.60 6.03 6.47 6.90 7.33 7.76 8.20 8.63 9.14 9.71 10.29 10.87 11.44 12.02 12.60 13.17 13.75 14.33 14.90 15.48 16.06 16.64 2 Exemptions 3 Exemptions 4 Exemptions 5 Exemptions 6 Exemptions $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.17 0.41 0.65 0.89 1.13 1.42 1.76 2.09 2.43 2.76 3.10 3.49 3.92 4.35 4.78 5.22 5.65 6.08 6.51 6.95 7.38 7.81 8.25 8.75 9.33 9.90 10.48 11.06 11.64 12.21 12.79 13.37 13.94 14.52 15.10 15.67 16.25 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.02 0.26 0.51 0.75 1.03 1.37 1.71 2.04 2.38 2.72 3.10 3.53 3.97 4.40 4.83 5.26 5.70 6.13 6.56 7.00 7.43 7.86 8.37 8.94 9.52 10.10 10.67 11.25 11.83 12.40 12.98 13.56 14.14 14.71 15.29 15.87 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.12 0.36 0.65 0.99 1.32 1.66 2.00 2.33 2.72 3.15 3.58 4.01 4.45 4.88 5.31 5.75 6.18 6.61 7.04 7.48 7.98 8.56 9.14 9.71 10.29 10.87 11.44 12.02 12.60 13.17 13.75 14.33 14.90 15.48 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.26 0.60 0.94 1.27 1.61 1.95 2.33 2.76 3.20 3.63 4.06 4.50 4.93 5.36 5.79 6.23 6.66 7.09 7.60 8.17 8.75 9.33 9.90 10.48 11.06 11.64 12.21 12.79 13.37 13.94 14.52 15.10 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.22 0.55 0.89 1.23 1.56 1.95 2.38 2.81 3.25 3.68 4.11 4.54 4.98 5.41 5.84 6.27 6.71 7.21 7.79 8.37 8.94 9.52 10.10 10.67 11.25 11.83 12.40 12.98 13.56 14.14 14.71 16 WEEKLY Payroll Period At Least $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 462 471 481 490 500 510 519 529 538 548 558 567 577 587 596 606 615 625 635 644 654 663 673 683 692 702 712 721 731 740 750 760 769 779 788 798 808 817 827 837 846 856 865 875 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ But Less Than 471 481 490 500 510 519 529 538 548 558 567 577 587 596 606 615 625 635 644 654 663 673 683 692 702 712 721 731 740 750 760 769 779 788 798 808 817 827 837 846 856 865 875 885 No Exemption 1 Exemption $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 17.60 18.17 18.75 19.33 19.90 20.48 21.11 21.78 22.45 23.13 23.80 24.47 25.14 25.82 26.49 27.16 27.84 28.51 29.18 29.86 30.53 31.20 31.88 32.55 33.22 33.89 34.57 35.24 35.91 36.59 37.26 37.93 38.61 39.28 39.95 40.63 41.30 41.97 42.64 43.32 43.99 44.66 45.34 46.01 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 17.21 17.79 18.37 18.94 19.52 20.10 20.72 21.39 22.07 22.74 23.41 24.09 24.76 25.43 26.11 26.78 27.45 28.13 28.80 29.47 30.14 30.82 31.49 32.16 32.84 33.51 34.18 34.86 35.53 36.20 36.88 37.55 38.22 38.89 39.57 40.24 40.91 41.59 42.26 42.93 43.61 44.28 44.95 45.63 2 Exemptions 3 Exemptions 4 Exemptions 5 Exemptions 6 Exemptions $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 16.83 17.40 17.98 18.56 19.14 19.71 20.34 21.01 21.68 22.36 23.03 23.70 24.38 25.05 25.72 26.39 27.07 27.74 28.41 29.09 29.76 30.43 31.11 31.78 32.45 33.13 33.80 34.47 35.14 35.82 36.49 37.16 37.84 38.51 39.18 39.86 40.53 41.20 41.88 42.55 43.22 43.89 44.57 45.24 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 16.44 17.02 17.60 18.17 18.75 19.33 19.95 20.63 21.30 21.97 22.64 23.32 23.99 24.66 25.34 26.01 26.68 27.36 28.03 28.70 29.38 30.05 30.72 31.39 32.07 32.74 33.41 34.09 34.76 35.43 36.11 36.78 37.45 38.13 38.80 39.47 40.14 40.82 41.49 42.16 42.84 43.51 44.18 44.86 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 16.06 16.64 17.21 17.79 18.37 18.94 19.57 20.24 20.91 21.59 22.26 22.93 23.61 24.28 24.95 25.63 26.30 26.97 27.64 28.32 28.99 29.66 30.34 31.01 31.68 32.36 33.03 33.70 34.38 35.05 35.72 36.39 37.07 37.74 38.41 39.09 39.76 40.43 41.11 41.78 42.45 43.13 43.80 44.47 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 15.67 16.25 16.83 17.40 17.98 18.56 19.18 19.86 20.53 21.20 21.88 22.55 23.22 23.89 24.57 25.24 25.91 26.59 27.26 27.93 28.61 29.28 29.95 30.63 31.30 31.97 32.64 33.32 33.99 34.66 35.34 36.01 36.68 37.36 38.03 38.70 39.38 40.05 40.72 41.39 42.07 42.74 43.41 44.09 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 15.29 15.87 16.44 17.02 17.60 18.17 18.80 19.47 20.14 20.82 21.49 22.16 22.84 23.51 24.18 24.86 25.53 26.20 26.88 27.55 28.22 28.89 29.57 30.24 30.91 31.59 32.26 32.93 33.61 34.28 34.95 35.63 36.30 36.97 37.64 38.32 38.99 39.66 40.34 41.01 41.68 42.36 43.03 43.70 17 WEEKLY Payroll Period At Least $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 885 894 904 913 923 933 942 952 962 971 981 990 1,000 1,010 1,019 1,029 1,038 1,048 1,058 1,067 1,077 1,087 1,096 1,106 1,115 1,125 1,135 1,144 1,154 1,163 1,173 1,183 1,192 1,202 1,212 1,221 1,231 1,240 1,250 1,260 1,269 1,279 1,288 1,298 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ But Less Than 894 904 913 923 933 942 952 962 971 981 990 1,000 1,010 1,019 1,029 1,038 1,048 1,058 1,067 1,077 1,087 1,096 1,106 1,115 1,125 1,135 1,144 1,154 1,163 1,173 1,183 1,192 1,202 1,212 1,221 1,231 1,240 1,250 1,260 1,269 1,279 1,288 1,298 1,308 No Exemption 1 Exemption $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 46.68 47.36 48.03 48.70 49.38 50.05 50.72 51.39 52.07 52.74 53.41 54.09 54.76 55.43 56.11 56.78 57.45 58.13 58.80 59.47 60.14 60.82 61.49 62.16 62.84 63.51 64.18 64.86 65.53 66.20 66.88 67.55 68.22 68.89 69.57 70.24 70.91 71.59 72.26 72.93 73.61 74.28 74.95 75.63 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 46.30 46.97 47.64 48.32 48.99 49.66 50.34 51.01 51.68 52.36 53.03 53.70 54.38 55.05 55.72 56.39 57.07 57.74 58.41 59.09 59.76 60.43 61.11 61.78 62.45 63.13 63.80 64.47 65.14 65.82 66.49 67.16 67.84 68.51 69.18 69.86 70.53 71.20 71.88 72.55 73.22 73.89 74.57 75.24 2 Exemptions 3 Exemptions 4 Exemptions 5 Exemptions 6 Exemptions $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 45.91 46.59 47.26 47.93 48.61 49.28 49.95 50.63 51.30 51.97 52.64 53.32 53.99 54.66 55.34 56.01 56.68 57.36 58.03 58.70 59.38 60.05 60.72 61.39 62.07 62.74 63.41 64.09 64.76 65.43 66.11 66.78 67.45 68.13 68.80 69.47 70.14 70.82 71.49 72.16 72.84 73.51 74.18 74.86 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 45.53 46.20 46.88 47.55 48.22 48.89 49.57 50.24 50.91 51.59 52.26 52.93 53.61 54.28 54.95 55.63 56.30 56.97 57.64 58.32 58.99 59.66 60.34 61.01 61.68 62.36 63.03 63.70 64.38 65.05 65.72 66.39 67.07 67.74 68.41 69.09 69.76 70.43 71.11 71.78 72.45 73.13 73.80 74.47 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 45.14 45.82 46.49 47.16 47.84 48.51 49.18 49.86 50.53 51.20 51.88 52.55 53.22 53.89 54.57 55.24 55.91 56.59 57.26 57.93 58.61 59.28 59.95 60.63 61.30 61.97 62.64 63.32 63.99 64.66 65.34 66.01 66.68 67.36 68.03 68.70 69.38 70.05 70.72 71.39 72.07 72.74 73.41 74.09 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 44.76 45.43 46.11 46.78 47.45 48.13 48.80 49.47 50.14 50.82 51.49 52.16 52.84 53.51 54.18 54.86 55.53 56.20 56.88 57.55 58.22 58.89 59.57 60.24 60.91 61.59 62.26 62.93 63.61 64.28 64.95 65.63 66.30 66.97 67.64 68.32 68.99 69.66 70.34 71.01 71.68 72.36 73.03 73.70 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 44.38 45.05 45.72 46.39 47.07 47.74 48.41 49.09 49.76 50.43 51.11 51.78 52.45 53.13 53.80 54.47 55.14 55.82 56.49 57.16 57.84 58.51 59.18 59.86 60.53 61.20 61.88 62.55 63.22 63.89 64.57 65.24 65.91 66.59 67.26 67.93 68.61 69.28 69.95 70.63 71.30 71.97 72.64 73.32 18 WEEKLY Payroll Period At Least $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,308 1,317 1,327 1,337 1,346 1,356 1,365 1,375 1,385 1,394 1,404 1,413 1,423 1,433 1,442 1,452 1,462 1,471 1,481 1,490 1,500 1,510 1,519 1,529 1,538 1,548 1,558 1,567 1,577 1,587 1,596 1,606 1,615 1,625 1,635 1,644 1,654 1,663 1,673 1,683 1,692 1,702 1,712 1,721 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ But Less Than 1,317 1,327 1,337 1,346 1,356 1,365 1,375 1,385 1,394 1,404 1,413 1,423 1,433 1,442 1,452 1,462 1,471 1,481 1,490 1,500 1,510 1,519 1,529 1,538 1,548 1,558 1,567 1,577 1,587 1,596 1,606 1,615 1,625 1,635 1,644 1,654 1,663 1,673 1,683 1,692 1,702 1,712 1,721 1,731 No Exemption 1 Exemption $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 76.30 76.97 77.64 78.32 78.99 79.66 80.34 81.01 81.68 82.36 83.03 83.70 84.38 85.05 85.72 86.39 87.07 87.74 88.41 89.09 89.76 90.43 91.11 91.78 92.45 93.13 93.80 94.47 95.14 95.82 96.49 97.16 97.84 98.51 99.18 99.86 100.53 101.20 101.88 102.55 103.22 103.89 104.57 105.24 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 75.91 76.59 77.26 77.93 78.61 79.28 79.95 80.63 81.30 81.97 82.64 83.32 83.99 84.66 85.34 86.01 86.68 87.36 88.03 88.70 89.38 90.05 90.72 91.39 92.07 92.74 93.41 94.09 94.76 95.43 96.11 96.78 97.45 98.13 98.80 99.47 100.14 100.82 101.49 102.16 102.84 103.51 104.18 104.86 2 Exemptions 3 Exemptions 4 Exemptions 5 Exemptions 6 Exemptions $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 75.53 76.20 76.88 77.55 78.22 78.89 79.57 80.24 80.91 81.59 82.26 82.93 83.61 84.28 84.95 85.63 86.30 86.97 87.64 88.32 88.99 89.66 90.34 91.01 91.68 92.36 93.03 93.70 94.38 95.05 95.72 96.39 97.07 97.74 98.41 99.09 99.76 100.43 101.11 101.78 102.45 103.13 103.80 104.47 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 75.14 75.82 76.49 77.16 77.84 78.51 79.18 79.86 80.53 81.20 81.88 82.55 83.22 83.89 84.57 85.24 85.91 86.59 87.26 87.93 88.61 89.28 89.95 90.63 91.30 91.97 92.64 93.32 93.99 94.66 95.34 96.01 96.68 97.36 98.03 98.70 99.38 100.05 100.72 101.39 102.07 102.74 103.41 104.09 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 74.76 75.43 76.11 76.78 77.45 78.13 78.80 79.47 80.14 80.82 81.49 82.16 82.84 83.51 84.18 84.86 85.53 86.20 86.88 87.55 88.22 88.89 89.57 90.24 90.91 91.59 92.26 92.93 93.61 94.28 94.95 95.63 96.30 96.97 97.64 98.32 98.99 99.66 100.34 101.01 101.68 102.36 103.03 103.70 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 74.38 75.05 75.72 76.39 77.07 77.74 78.41 79.09 79.76 80.43 81.11 81.78 82.45 83.13 83.80 84.47 85.14 85.82 86.49 87.16 87.84 88.51 89.18 89.86 90.53 91.20 91.88 92.55 93.22 93.89 94.57 95.24 95.91 96.59 97.26 97.93 98.61 99.28 99.95 100.63 101.30 101.97 102.64 103.32 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 73.99 74.66 75.34 76.01 76.68 77.36 78.03 78.70 79.38 80.05 80.72 81.39 82.07 82.74 83.41 84.09 84.76 85.43 86.11 86.78 87.45 88.13 88.80 89.47 90.14 90.82 91.49 92.16 92.84 93.51 94.18 94.86 95.53 96.20 96.88 97.55 98.22 98.89 99.57 100.24 100.91 101.59 102.26 102.93 19 WEEKLY Payroll Period At Least $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,731 1,740 1,750 1,760 1,769 1,779 1,788 1,798 1,808 1,817 1,827 1,837 1,846 1,856 1,865 1,875 1,885 1,894 1,904 1,913 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ But Less Than 1,740 1,750 1,760 1,769 1,779 1,788 1,798 1,808 1,817 1,827 1,837 1,846 1,856 1,865 1,875 1,885 1,894 1,904 1,913 1,923 No Exemption 1 Exemption $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 105.91 106.59 107.26 107.93 108.61 109.28 109.95 110.63 111.30 111.97 112.64 113.32 113.99 114.66 115.34 116.01 116.68 117.36 118.03 118.70 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 105.53 106.20 106.88 107.55 108.22 108.89 109.57 110.24 110.91 111.59 112.26 112.93 113.61 114.28 114.95 115.63 116.30 116.97 117.64 118.32 2 Exemptions 3 Exemptions 4 Exemptions 5 Exemptions 6 Exemptions $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 105.14 105.82 106.49 107.16 107.84 108.51 109.18 109.86 110.53 111.20 111.88 112.55 113.22 113.89 114.57 115.24 115.91 116.59 117.26 117.93 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 104.76 105.43 106.11 106.78 107.45 108.13 108.80 109.47 110.14 110.82 111.49 112.16 112.84 113.51 114.18 114.86 115.53 116.20 116.88 117.55 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 104.38 105.05 105.72 106.39 107.07 107.74 108.41 109.09 109.76 110.43 111.11 111.78 112.45 113.13 113.80 114.47 115.14 115.82 116.49 117.16 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 103.99 104.66 105.34 106.01 106.68 107.36 108.03 108.70 109.38 110.05 110.72 111.39 112.07 112.74 113.41 114.09 114.76 115.43 116.11 116.78 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 103.61 104.28 104.95 105.63 106.30 106.97 107.64 108.32 108.99 109.66 110.34 111.01 111.68 112.36 113.03 113.70 114.38 115.05 115.72 116.39 7% of $1923 and over plus last amount above. Deduct .38 for each Exemption over 6. 20 BIWEEKLY Payroll Period At Least $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0 96 115 135 154 173 192 212 231 250 269 289 308 327 346 365 385 404 423 442 462 481 500 519 539 558 577 596 615 635 654 673 692 712 731 750 769 789 808 827 846 865 885 904 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ But Less Than 96 115 135 154 173 192 212 231 250 269 288 308 327 346 365 385 404 423 442 462 481 500 519 538 558 577 596 615 635 654 673 692 712 731 750 769 788 808 827 846 865 885 904 923 No Exemption 1 Exemption $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.10 0.29 0.48 0.67 0.87 1.06 1.39 1.88 2.36 2.84 3.32 3.80 4.38 5.05 5.72 6.39 7.07 7.74 8.51 9.38 10.24 11.11 11.97 12.84 13.70 14.57 15.43 16.30 17.16 18.03 19.04 20.19 21.35 22.50 23.66 24.81 25.96 27.12 28.27 29.42 30.58 31.73 32.89 34.04 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.10 0.29 0.63 1.11 1.59 2.07 2.55 3.03 3.61 4.28 4.95 5.63 6.30 6.97 7.74 8.61 9.47 10.34 11.20 12.07 12.93 13.80 14.66 15.53 16.40 17.26 18.27 19.42 20.58 21.73 22.89 24.04 25.19 26.35 27.50 28.66 29.81 30.96 32.12 33.27 2 Exemptions 3 Exemptions 4 Exemptions 5 Exemptions 6 Exemptions $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.34 0.82 1.30 1.78 2.26 2.84 3.51 4.18 4.86 5.53 6.20 6.97 7.84 8.70 9.57 10.43 11.30 12.16 13.03 13.90 14.76 15.63 16.49 17.50 18.66 19.81 20.96 22.12 23.27 24.42 25.58 26.73 27.89 29.04 30.19 31.35 32.50 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.05 0.53 1.01 1.49 2.07 2.74 3.41 4.09 4.76 5.43 6.20 7.07 7.93 8.80 9.66 10.53 11.40 12.26 13.13 13.99 14.86 15.72 16.73 17.89 19.04 20.19 21.35 22.50 23.66 24.81 25.96 27.12 28.27 29.42 30.58 31.73 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.24 0.72 1.30 1.97 2.64 3.32 3.99 4.66 5.43 6.30 7.16 8.03 8.90 9.76 10.63 11.49 12.36 13.22 14.09 14.95 15.96 17.12 18.27 19.42 20.58 21.73 22.89 24.04 25.19 26.35 27.50 28.66 29.81 30.96 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.53 1.20 1.88 2.55 3.22 3.89 4.66 5.53 6.40 7.26 8.13 8.99 9.86 10.72 11.59 12.45 13.32 14.18 15.19 16.35 17.50 18.66 19.81 20.96 22.12 23.27 24.42 25.58 26.73 27.89 29.04 30.19 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.43 1.11 1.78 2.45 3.13 3.90 4.76 5.63 6.49 7.36 8.22 9.09 9.95 10.82 11.68 12.55 13.41 14.42 15.58 16.73 17.89 19.04 20.19 21.35 22.50 23.66 24.81 25.96 27.12 28.27 29.42 21 BIWEEKLY Payroll Period At Least $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 923 942 962 981 1,000 1,019 1,039 1,058 1,077 1,096 1,115 1,135 1,154 1,173 1,192 1,212 1,231 1,250 1,269 1,289 1,308 1,327 1,346 1,365 1,385 1,404 1,423 1,442 1,462 1,481 1,500 1,519 1,539 1,558 1,577 1,596 1,615 1,635 1,654 1,673 1,692 1,712 1,731 1,750 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ But Less Than 942 962 981 1,000 1,019 1,038 1,058 1,077 1,096 1,115 1,135 1,154 1,173 1,192 1,212 1,231 1,250 1,269 1,288 1,308 1,327 1,346 1,365 1,385 1,404 1,423 1,442 1,462 1,481 1,500 1,519 1,538 1,558 1,577 1,596 1,615 1,635 1,654 1,673 1,692 1,712 1,731 1,750 1,769 No Exemption 1 Exemption $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 35.19 36.35 37.50 38.66 39.81 40.96 42.21 43.56 44.91 46.25 47.60 48.94 50.29 51.64 52.98 54.33 55.67 57.02 58.37 59.71 61.06 62.41 63.75 65.10 66.44 67.79 69.14 70.48 71.83 73.17 74.52 75.87 77.21 78.56 79.91 81.25 82.60 83.94 85.29 86.64 87.98 89.33 90.67 92.02 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 34.42 35.58 36.73 37.89 39.04 40.19 41.44 42.79 44.14 45.48 46.83 48.17 49.52 50.87 52.21 53.56 54.91 56.25 57.60 58.94 60.29 61.64 62.98 64.33 65.67 67.02 68.37 69.71 71.06 72.41 73.75 75.10 76.44 77.79 79.14 80.48 81.83 83.17 84.52 85.87 87.21 88.56 89.91 91.25 2 Exemptions 3 Exemptions 4 Exemptions 5 Exemptions 6 Exemptions $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 33.66 34.81 35.96 37.12 38.27 39.42 40.67 42.02 43.37 44.71 46.06 47.41 48.75 50.10 51.44 52.79 54.14 55.48 56.83 58.17 59.52 60.87 62.21 63.56 64.91 66.25 67.60 68.94 70.29 71.64 72.98 74.33 75.67 77.02 78.37 79.71 81.06 82.41 83.75 85.10 86.44 87.79 89.14 90.48 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 32.89 34.04 35.19 36.35 37.50 38.66 39.91 41.25 42.60 43.94 45.29 46.64 47.98 49.33 50.67 52.02 53.37 54.71 56.06 57.41 58.75 60.10 61.44 62.79 64.14 65.48 66.83 68.17 69.52 70.87 72.21 73.56 74.91 76.25 77.60 78.94 80.29 81.64 82.98 84.33 85.67 87.02 88.37 89.71 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 32.12 33.27 34.42 35.58 36.73 37.89 39.14 40.48 41.83 43.17 44.52 45.87 47.21 48.56 49.91 51.25 52.60 53.94 55.29 56.64 57.98 59.33 60.67 62.02 63.37 64.71 66.06 67.41 68.75 70.10 71.44 72.79 74.14 75.48 76.83 78.17 79.52 80.87 82.21 83.56 84.91 86.25 87.60 88.94 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 31.35 32.50 33.66 34.81 35.96 37.12 38.37 39.71 41.06 42.41 43.75 45.10 46.44 47.79 49.14 50.48 51.83 53.17 54.52 55.87 57.21 58.56 59.91 61.25 62.60 63.94 65.29 66.64 67.98 69.33 70.67 72.02 73.37 74.71 76.06 77.41 78.75 80.10 81.44 82.79 84.14 85.48 86.83 88.17 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 30.58 31.73 32.89 34.04 35.19 36.35 37.60 38.94 40.29 41.64 42.98 44.33 45.67 47.02 48.37 49.71 51.06 52.41 53.75 55.10 56.44 57.79 59.14 60.48 61.83 63.17 64.52 65.87 67.21 68.56 69.91 71.25 72.60 73.94 75.29 76.64 77.98 79.33 80.67 82.02 83.37 84.71 86.06 87.41 22 BIWEEKLY Payroll Period At Least $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,769 1,789 1,808 1,827 1,846 1,865 1,885 1,904 1,923 1,942 1,962 1,981 2,000 2,019 2,039 2,058 2,077 2,096 2,115 2,135 2,154 2,173 2,192 2,212 2,231 2,250 2,269 2,289 2,308 2,327 2,346 2,365 2,385 2,404 2,423 2,442 2,462 2,481 2,500 2,519 2,539 2,558 2,577 2,596 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ But Less Than 1,788 1,808 1,827 1,846 1,865 1,885 1,904 1,923 1,942 1,962 1,981 2,000 2,019 2,038 2,058 2,077 2,096 2,115 2,135 2,154 2,173 2,192 2,212 2,231 2,250 2,269 2,288 2,308 2,327 2,346 2,365 2,385 2,404 2,423 2,442 2,462 2,481 2,500 2,519 2,538 2,558 2,577 2,596 2,615 No Exemption 1 Exemption $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 93.37 94.71 96.06 97.41 98.75 100.10 101.44 102.79 104.14 105.48 106.83 108.17 109.52 110.87 112.21 113.56 114.91 116.25 117.60 118.94 120.29 121.64 122.98 124.33 125.67 127.02 128.37 129.71 131.06 132.41 133.75 135.10 136.44 137.79 139.14 140.48 141.83 143.17 144.52 145.87 147.21 148.56 149.91 151.25 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 92.60 93.94 95.29 96.64 97.98 99.33 100.67 102.02 103.37 104.71 106.06 107.41 108.75 110.10 111.44 112.79 114.14 115.48 116.83 118.17 119.52 120.87 122.21 123.56 124.91 126.25 127.60 128.94 130.29 131.64 132.98 134.33 135.67 137.02 138.37 139.71 141.06 142.41 143.75 145.10 146.44 147.79 149.14 150.48 2 Exemptions 3 Exemptions 4 Exemptions 5 Exemptions 6 Exemptions $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 91.83 93.17 94.52 95.87 97.21 98.56 99.91 101.25 102.60 103.94 105.29 106.64 107.98 109.33 110.67 112.02 113.37 114.71 116.06 117.41 118.75 120.10 121.44 122.79 124.14 125.48 126.83 128.17 129.52 130.87 132.21 133.56 134.91 136.25 137.60 138.94 140.29 141.64 142.98 144.33 145.67 147.02 148.37 149.71 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 91.06 92.41 93.75 95.10 96.44 97.79 99.14 100.48 101.83 103.17 104.52 105.87 107.21 108.56 109.91 111.25 112.60 113.94 115.29 116.64 117.98 119.33 120.67 122.02 123.37 124.71 126.06 127.41 128.75 130.10 131.44 132.79 134.14 135.48 136.83 138.17 139.52 140.87 142.21 143.56 144.91 146.25 147.60 148.94 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 90.29 91.64 92.98 94.33 95.67 97.02 98.37 99.71 101.06 102.41 103.75 105.10 106.44 107.79 109.14 110.48 111.83 113.17 114.52 115.87 117.21 118.56 119.91 121.25 122.60 123.94 125.29 126.64 127.98 129.33 130.67 132.02 133.37 134.71 136.06 137.41 138.75 140.10 141.44 142.79 144.14 145.48 146.83 148.17 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 89.52 90.87 92.21 93.56 94.91 96.25 97.60 98.94 100.29 101.64 102.98 104.33 105.67 107.02 108.37 109.71 111.06 112.41 113.75 115.10 116.44 117.79 119.14 120.48 121.83 123.17 124.52 125.87 127.21 128.56 129.91 131.25 132.60 133.94 135.29 136.64 137.98 139.33 140.67 142.02 143.37 144.71 146.06 147.41 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 88.75 90.10 91.44 92.79 94.14 95.48 96.83 98.17 99.52 100.87 102.21 103.56 104.91 106.25 107.60 108.94 110.29 111.64 112.98 114.33 115.67 117.02 118.37 119.71 121.06 122.41 123.75 125.10 126.44 127.79 129.14 130.48 131.83 133.17 134.52 135.87 137.21 138.56 139.91 141.25 142.60 143.94 145.29 146.64 23 BIWEEKLY Payroll Period At Least $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 2,615 2,635 2,654 2,673 2,692 2,712 2,731 2,750 2,769 2,789 2,808 2,827 2,846 2,865 2,885 2,904 2,923 2,942 2,962 2,981 3,000 3,019 3,039 3,058 3,077 3,096 3,115 3,135 3,154 3,173 3,192 3,212 3,231 3,250 3,269 3,289 3,308 3,327 3,346 3,365 3,385 3,404 3,423 3,442 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ But Less Than 2,635 2,654 2,673 2,692 2,712 2,731 2,750 2,769 2,788 2,808 2,827 2,846 2,865 2,885 2,904 2,923 2,942 2,962 2,981 3,000 3,019 3,038 3,058 3,077 3,096 3,115 3,135 3,154 3,173 3,192 3,212 3,231 3,250 3,269 3,288 3,308 3,327 3,346 3,365 3,385 3,404 3,423 3,442 3,462 No Exemption 1 Exemption $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 152.60 153.94 155.29 156.64 157.98 159.33 160.67 162.02 163.37 164.71 166.06 167.41 168.75 170.10 171.44 172.79 174.14 175.48 176.83 178.17 179.52 180.87 182.21 183.56 184.91 186.25 187.60 188.94 190.29 191.64 192.98 194.33 195.67 197.02 198.37 199.71 201.06 202.41 203.75 205.10 206.44 207.79 209.14 210.48 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 151.83 153.17 154.52 155.87 157.21 158.56 159.91 161.25 162.60 163.94 165.29 166.64 167.98 169.33 170.67 172.02 173.37 174.71 176.06 177.41 178.75 180.10 181.44 182.79 184.14 185.48 186.83 188.17 189.52 190.87 192.21 193.56 194.91 196.25 197.60 198.94 200.29 201.64 202.98 204.33 205.67 207.02 208.37 209.71 2 Exemptions 3 Exemptions 4 Exemptions 5 Exemptions 6 Exemptions $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 151.06 152.41 153.75 155.10 156.44 157.79 159.14 160.48 161.83 163.17 164.52 165.87 167.21 168.56 169.91 171.25 172.60 173.94 175.29 176.64 177.98 179.33 180.67 182.02 183.37 184.71 186.06 187.41 188.75 190.10 191.44 192.79 194.14 195.48 196.83 198.17 199.52 200.87 202.21 203.56 204.91 206.25 207.60 208.94 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 150.29 151.64 152.98 154.33 155.67 157.02 158.37 159.71 161.06 162.41 163.75 165.10 166.44 167.79 169.14 170.48 171.83 173.17 174.52 175.87 177.21 178.56 179.91 181.25 182.60 183.94 185.29 186.64 187.98 189.33 190.67 192.02 193.37 194.71 196.06 197.41 198.75 200.10 201.44 202.79 204.14 205.48 206.83 208.17 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 149.52 150.87 152.21 153.56 154.91 156.25 157.60 158.94 160.29 161.64 162.98 164.33 165.67 167.02 168.37 169.71 171.06 172.41 173.75 175.10 176.44 177.79 179.14 180.48 181.83 183.17 184.52 185.87 187.21 188.56 189.91 191.25 192.60 193.94 195.29 196.64 197.98 199.33 200.67 202.02 203.37 204.71 206.06 207.41 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 148.75 150.10 151.44 152.79 154.14 155.48 156.83 158.17 159.52 160.87 162.21 163.56 164.91 166.25 167.60 168.94 170.29 171.64 172.98 174.33 175.67 177.02 178.37 179.71 181.06 182.41 183.75 185.10 186.44 187.79 189.14 190.48 191.83 193.17 194.52 195.87 197.21 198.56 199.91 201.25 202.60 203.94 205.29 206.64 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 147.98 149.33 150.67 152.02 153.37 154.71 156.06 157.41 158.75 160.10 161.44 162.79 164.14 165.48 166.83 168.17 169.52 170.87 172.21 173.56 174.91 176.25 177.60 178.94 180.29 181.64 182.98 184.33 185.67 187.02 188.37 189.71 191.06 192.41 193.75 195.10 196.44 197.79 199.14 200.48 201.83 203.17 204.52 205.87 24 BIWEEKLY Payroll Period At Least $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 3,462 3,481 3,500 3,519 3,539 3,558 3,577 3,596 3,615 3,635 3,654 3,673 3,692 3,712 3,731 3,750 3,769 3,789 3,808 3,827 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ But Less Than 3,481 3,500 3,519 3,538 3,558 3,577 3,596 3,615 3,635 3,654 3,673 3,692 3,712 3,731 3,750 3,769 3,788 3,808 3,827 3,846 No Exemption 1 Exemption $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 211.83 213.17 214.52 215.87 217.21 218.56 219.91 221.25 222.60 223.94 225.29 226.64 227.98 229.33 230.67 232.02 233.37 234.71 236.06 237.41 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 211.06 212.41 213.75 215.10 216.44 217.79 219.14 220.48 221.83 223.17 224.52 225.87 227.21 228.56 229.91 231.25 232.60 233.94 235.29 236.64 2 Exemptions 3 Exemptions 4 Exemptions 5 Exemptions 6 Exemptions $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 210.29 211.64 212.98 214.33 215.67 217.02 218.37 219.71 221.06 222.41 223.75 225.10 226.44 227.79 229.14 230.48 231.83 233.17 234.52 235.87 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 209.52 210.87 212.21 213.56 214.91 216.25 217.60 218.94 220.29 221.64 222.98 224.33 225.67 227.02 228.37 229.71 231.06 232.41 233.75 235.10 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 208.75 210.10 211.44 212.79 214.14 215.48 216.83 218.17 219.52 220.87 222.21 223.56 224.91 226.25 227.60 228.94 230.29 231.64 232.98 234.33 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 207.98 209.33 210.67 212.02 213.37 214.71 216.06 217.41 218.75 220.10 221.44 222.79 224.14 225.48 226.83 228.17 229.52 230.87 232.21 233.56 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 207.21 208.56 209.91 211.25 212.60 213.94 215.29 216.64 217.98 219.33 220.67 222.02 223.37 224.71 226.06 227.41 228.75 230.10 231.44 232.79 7% of $3846 and over plus last amount above. Deduct .77 for each Exemption over 6. 25 SEMIMONTHLY Payroll Period At Least $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0 104 125 146 167 188 208 229 250 271 292 313 333 354 375 396 417 438 458 479 500 521 542 563 583 604 625 646 667 688 708 729 750 771 792 813 833 854 875 896 917 938 958 979 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ But Less Than 104 125 146 167 188 208 229 250 271 292 313 333 354 375 396 417 438 458 479 500 521 542 563 583 604 625 646 667 688 708 729 750 771 792 813 833 854 875 896 917 938 958 979 1,000 No Exemption 1 Exemption $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.10 0.31 0.52 0.73 0.94 1.15 1.51 2.03 2.55 3.07 3.59 4.12 4.74 5.47 6.20 6.93 7.66 8.39 9.22 10.16 11.09 12.03 12.97 13.91 14.84 15.78 16.72 17.66 18.59 19.53 20.63 21.88 23.13 24.38 25.63 26.88 28.13 29.38 30.63 31.88 33.13 34.38 35.63 36.88 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.10 0.31 0.68 1.20 1.72 2.24 2.76 3.28 3.91 4.64 5.37 6.09 6.82 7.55 8.39 9.32 10.26 11.20 12.14 13.07 14.01 14.95 15.89 16.82 17.76 18.70 19.79 21.04 22.29 23.54 24.79 26.04 27.29 28.54 29.79 31.04 32.29 33.54 34.79 36.04 2 Exemptions 3 Exemptions 4 Exemptions 5 Exemptions 6 Exemptions $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.37 0.89 1.41 1.93 2.45 3.07 3.80 4.53 5.26 5.99 6.72 7.55 8.49 9.43 10.37 11.30 12.24 13.18 14.12 15.05 15.99 16.93 17.87 18.96 20.21 21.46 22.71 23.96 25.21 26.46 27.71 28.96 30.21 31.46 32.71 33.96 35.21 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.05 0.57 1.09 1.62 2.24 2.97 3.70 4.43 5.16 5.89 6.72 7.66 8.59 9.53 10.47 11.41 12.34 13.28 14.22 15.16 16.09 17.03 18.13 19.38 20.63 21.88 23.13 24.38 25.63 26.88 28.13 29.38 30.63 31.88 33.13 34.38 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.26 0.78 1.41 2.14 2.87 3.59 4.32 5.05 5.89 6.82 7.76 8.70 9.64 10.57 11.51 12.45 13.39 14.32 15.26 16.20 17.29 18.54 19.79 21.04 22.29 23.54 24.79 26.04 27.29 28.54 29.79 31.04 32.29 33.54 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.57 1.30 2.03 2.76 3.49 4.22 5.05 5.99 6.93 7.87 8.80 9.74 10.68 11.62 12.55 13.49 14.43 15.37 16.46 17.71 18.96 20.21 21.46 22.71 23.96 25.21 26.46 27.71 28.96 30.21 31.46 32.71 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.47 1.20 1.93 2.66 3.39 4.22 5.16 6.09 7.03 7.97 8.91 9.84 10.78 11.72 12.66 13.59 14.53 15.63 16.88 18.13 19.38 20.63 21.88 23.13 24.38 25.63 26.88 28.13 29.38 30.63 31.88 26 SEMIMONTHLY Payroll Period At Least $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,000 1,021 1,042 1,063 1,083 1,104 1,125 1,146 1,167 1,188 1,208 1,229 1,250 1,271 1,292 1,313 1,333 1,354 1,375 1,396 1,417 1,438 1,458 1,479 1,500 1,521 1,542 1,563 1,583 1,604 1,625 1,646 1,667 1,688 1,708 1,729 1,750 1,771 1,792 1,813 1,833 1,854 1,875 1,896 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ But Less Than 1,021 1,042 1,063 1,083 1,104 1,125 1,146 1,167 1,188 1,208 1,229 1,250 1,271 1,292 1,313 1,333 1,354 1,375 1,396 1,417 1,438 1,458 1,479 1,500 1,521 1,542 1,563 1,583 1,604 1,625 1,646 1,667 1,688 1,708 1,729 1,750 1,771 1,792 1,813 1,833 1,854 1,875 1,896 1,917 No Exemption 1 Exemption $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 38.13 39.38 40.63 41.88 43.13 44.38 45.73 47.19 48.65 50.11 51.56 53.02 54.48 55.94 57.40 58.86 60.31 61.77 63.23 64.69 66.15 67.61 69.06 70.52 71.98 73.44 74.90 76.36 77.81 79.27 80.73 82.19 83.65 85.11 86.56 88.02 89.48 90.94 92.40 93.86 95.31 96.77 98.23 99.69 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 37.29 38.54 39.79 41.04 42.29 43.54 44.90 46.36 47.81 49.27 50.73 52.19 53.65 55.11 56.56 58.02 59.48 60.94 62.40 63.86 65.31 66.77 68.23 69.69 71.15 72.61 74.06 75.52 76.98 78.44 79.90 81.36 82.81 84.27 85.73 87.19 88.65 90.11 91.56 93.02 94.48 95.94 97.40 98.86 2 Exemptions 3 Exemptions 4 Exemptions 5 Exemptions 6 Exemptions $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 36.46 37.71 38.96 40.21 41.46 42.71 44.06 45.52 46.98 48.44 49.90 51.36 52.81 54.27 55.73 57.19 58.65 60.11 61.56 63.02 64.48 65.94 67.40 68.86 70.31 71.77 73.23 74.69 76.15 77.61 79.06 80.52 81.98 83.44 84.90 86.36 87.81 89.27 90.73 92.19 93.65 95.11 96.56 98.02 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 35.63 36.88 38.13 39.38 40.63 41.88 43.23 44.69 46.15 47.61 49.06 50.52 51.98 53.44 54.90 56.36 57.81 59.27 60.73 62.19 63.65 65.11 66.56 68.02 69.48 70.94 72.40 73.86 75.31 76.77 78.23 79.69 81.15 82.61 84.06 85.52 86.98 88.44 89.90 91.36 92.81 94.27 95.73 97.19 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 34.79 36.04 37.29 38.54 39.79 41.04 42.40 43.86 45.31 46.77 48.23 49.69 51.15 52.61 54.06 55.52 56.98 58.44 59.90 61.36 62.81 64.27 65.73 67.19 68.65 70.11 71.56 73.02 74.48 75.94 77.40 78.86 80.31 81.77 83.23 84.69 86.15 87.61 89.06 90.52 91.98 93.44 94.90 96.36 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 33.96 35.21 36.46 37.71 38.96 40.21 41.56 43.02 44.48 45.94 47.40 48.86 50.31 51.77 53.23 54.69 56.15 57.61 59.06 60.52 61.98 63.44 64.90 66.36 67.81 69.27 70.73 72.19 73.65 75.11 76.56 78.02 79.48 80.94 82.40 83.86 85.31 86.77 88.23 89.69 91.15 92.61 94.06 95.52 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 33.13 34.38 35.63 36.88 38.13 39.38 40.73 42.19 43.65 45.11 46.56 48.02 49.48 50.94 52.40 53.86 55.31 56.77 58.23 59.69 61.15 62.61 64.06 65.52 66.98 68.44 69.90 71.36 72.81 74.27 75.73 77.19 78.65 80.11 81.56 83.02 84.48 85.94 87.40 88.86 90.31 91.77 93.23 94.69 27 SEMIMONTHLY Payroll Period At Least $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,917 1,938 1,958 1,979 2,000 2,021 2,042 2,063 2,083 2,104 2,125 2,146 2,167 2,188 2,208 2,229 2,250 2,271 2,292 2,313 2,333 2,354 2,375 2,396 2,417 2,438 2,458 2,479 2,500 2,521 2,542 2,563 2,583 2,604 2,625 2,646 2,667 2,688 2,708 2,729 2,750 2,771 2,792 2,813 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ But Less Than 1,938 1,958 1,979 2,000 2,021 2,042 2,063 2,083 2,104 2,125 2,146 2,167 2,188 2,208 2,229 2,250 2,271 2,292 2,313 2,333 2,354 2,375 2,396 2,417 2,438 2,458 2,479 2,500 2,521 2,542 2,563 2,583 2,604 2,625 2,646 2,667 2,688 2,708 2,729 2,750 2,771 2,792 2,813 2,833 No Exemption 1 Exemption $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 101.15 102.61 104.06 105.52 106.98 108.44 109.90 111.36 112.81 114.27 115.73 117.19 118.65 120.11 121.56 123.02 124.48 125.94 127.40 128.86 130.31 131.77 133.23 134.69 136.15 137.61 139.06 140.52 141.98 143.44 144.90 146.36 147.81 149.27 150.73 152.19 153.65 155.11 156.56 158.02 159.48 160.94 162.40 163.86 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 100.31 101.77 103.23 104.69 106.15 107.61 109.06 110.52 111.98 113.44 114.90 116.36 117.81 119.27 120.73 122.19 123.65 125.11 126.56 128.02 129.48 130.94 132.40 133.86 135.31 136.77 138.23 139.69 141.15 142.61 144.06 145.52 146.98 148.44 149.90 151.36 152.81 154.27 155.73 157.19 158.65 160.11 161.56 163.02 2 Exemptions 3 Exemptions 4 Exemptions 5 Exemptions 6 Exemptions $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 99.48 100.94 102.40 103.86 105.31 106.77 108.23 109.69 111.15 112.61 114.06 115.52 116.98 118.44 119.90 121.36 122.81 124.27 125.73 127.19 128.65 130.11 131.56 133.02 134.48 135.94 137.40 138.86 140.31 141.77 143.23 144.69 146.15 147.61 149.06 150.52 151.98 153.44 154.90 156.36 157.81 159.27 160.73 162.19 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 98.65 100.11 101.56 103.02 104.48 105.94 107.40 108.86 110.31 111.77 113.23 114.69 116.15 117.61 119.06 120.52 121.98 123.44 124.90 126.36 127.81 129.27 130.73 132.19 133.65 135.11 136.56 138.02 139.48 140.94 142.40 143.86 145.31 146.77 148.23 149.69 151.15 152.61 154.06 155.52 156.98 158.44 159.90 161.36 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 97.81 99.27 100.73 102.19 103.65 105.11 106.56 108.02 109.48 110.94 112.40 113.86 115.31 116.77 118.23 119.69 121.15 122.61 124.06 125.52 126.98 128.44 129.90 131.36 132.81 134.27 135.73 137.19 138.65 140.11 141.56 143.02 144.48 145.94 147.40 148.86 150.31 151.77 153.23 154.69 156.15 157.61 159.06 160.52 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 96.98 98.44 99.90 101.36 102.81 104.27 105.73 107.19 108.65 110.11 111.56 113.02 114.48 115.94 117.40 118.86 120.31 121.77 123.23 124.69 126.15 127.61 129.06 130.52 131.98 133.44 134.90 136.36 137.81 139.27 140.73 142.19 143.65 145.11 146.56 148.02 149.48 150.94 152.40 153.86 155.31 156.77 158.23 159.69 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 96.15 97.61 99.06 100.52 101.98 103.44 104.90 106.36 107.81 109.27 110.73 112.19 113.65 115.11 116.56 118.02 119.48 120.94 122.40 123.86 125.31 126.77 128.23 129.69 131.15 132.61 134.06 135.52 136.98 138.44 139.90 141.36 142.81 144.27 145.73 147.19 148.65 150.11 151.56 153.02 154.48 155.94 157.40 158.86 28 SEMIMONTHLY Payroll Period At Least $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 2,833 2,854 2,875 2,896 2,917 2,938 2,958 2,979 3,000 3,021 3,042 3,063 3,083 3,104 3,125 3,146 3,167 3,188 3,208 3,229 3,250 3,271 3,292 3,313 3,333 3,354 3,375 3,396 3,417 3,438 3,458 3,479 3,500 3,521 3,542 3,563 3,583 3,604 3,625 3,646 3,667 3,688 3,708 3,729 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ But Less Than 2,854 2,875 2,896 2,917 2,938 2,958 2,979 3,000 3,021 3,042 3,063 3,083 3,104 3,125 3,146 3,167 3,188 3,208 3,229 3,250 3,271 3,292 3,313 3,333 3,354 3,375 3,396 3,417 3,438 3,458 3,479 3,500 3,521 3,542 3,563 3,583 3,604 3,625 3,646 3,667 3,688 3,708 3,729 3,750 No Exemption 1 Exemption $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 165.31 166.77 168.23 169.69 171.15 172.61 174.06 175.52 176.98 178.44 179.90 181.36 182.81 184.27 185.73 187.19 188.65 190.11 191.56 193.02 194.48 195.94 197.40 198.86 200.31 201.77 203.23 204.69 206.15 207.61 209.06 210.52 211.98 213.44 214.90 216.36 217.81 219.27 220.73 222.19 223.65 225.11 226.56 228.02 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 164.48 165.94 167.40 168.86 170.31 171.77 173.23 174.69 176.15 177.61 179.06 180.52 181.98 183.44 184.90 186.36 187.81 189.27 190.73 192.19 193.65 195.11 196.56 198.02 199.48 200.94 202.40 203.86 205.31 206.77 208.23 209.69 211.15 212.61 214.06 215.52 216.98 218.44 219.90 221.36 222.81 224.27 225.73 227.19 2 Exemptions 3 Exemptions 4 Exemptions 5 Exemptions 6 Exemptions $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 163.65 165.11 166.56 168.02 169.48 170.94 172.40 173.86 175.31 176.77 178.23 179.69 181.15 182.61 184.06 185.52 186.98 188.44 189.90 191.36 192.81 194.27 195.73 197.19 198.65 200.11 201.56 203.02 204.48 205.94 207.40 208.86 210.31 211.77 213.23 214.69 216.15 217.61 219.06 220.52 221.98 223.44 224.90 226.36 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 162.81 164.27 165.73 167.19 168.65 170.11 171.56 173.02 174.48 175.94 177.40 178.86 180.31 181.77 183.23 184.69 186.15 187.61 189.06 190.52 191.98 193.44 194.90 196.36 197.81 199.27 200.73 202.19 203.65 205.11 206.56 208.02 209.48 210.94 212.40 213.86 215.31 216.77 218.23 219.69 221.15 222.61 224.06 225.52 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 161.98 163.44 164.90 166.36 167.81 169.27 170.73 172.19 173.65 175.11 176.56 178.02 179.48 180.94 182.40 183.86 185.31 186.77 188.23 189.69 191.15 192.61 194.06 195.52 196.98 198.44 199.90 201.36 202.81 204.27 205.73 207.19 208.65 210.11 211.56 213.02 214.48 215.94 217.40 218.86 220.31 221.77 223.23 224.69 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 161.15 162.61 164.06 165.52 166.98 168.44 169.90 171.36 172.81 174.27 175.73 177.19 178.65 180.11 181.56 183.02 184.48 185.94 187.40 188.86 190.31 191.77 193.23 194.69 196.15 197.61 199.06 200.52 201.98 203.44 204.90 206.36 207.81 209.27 210.73 212.19 213.65 215.11 216.56 218.02 219.48 220.94 222.40 223.86 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 160.31 161.77 163.23 164.69 166.15 167.61 169.06 170.52 171.98 173.44 174.90 176.36 177.81 179.27 180.73 182.19 183.65 185.11 186.56 188.02 189.48 190.94 192.40 193.86 195.31 196.77 198.23 199.69 201.15 202.61 204.06 205.52 206.98 208.44 209.90 211.36 212.81 214.27 215.73 217.19 218.65 220.11 221.56 223.02 29 SEMIMONTHLY Payroll Period At Least $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 3,750 3,771 3,792 3,813 3,833 3,854 3,875 3,896 3,917 3,938 3,958 3,979 4,000 4,021 4,042 4,063 4,083 4,104 4,125 4,146 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ But Less Than 3,771 3,792 3,813 3,833 3,854 3,875 3,896 3,917 3,938 3,958 3,979 4,000 4,021 4,042 4,063 4,083 4,104 4,125 4,146 4,167 No Exemption 1 Exemption $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 229.48 230.94 232.40 233.86 235.31 236.77 238.23 239.69 241.15 242.61 244.06 245.52 246.98 248.44 249.90 251.36 252.81 254.27 255.73 257.19 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 228.65 230.11 231.56 233.02 234.48 235.94 237.40 238.86 240.31 241.77 243.23 244.69 246.15 247.61 249.06 250.52 251.98 253.44 254.90 256.36 2 Exemptions 3 Exemptions 4 Exemptions 5 Exemptions 6 Exemptions $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 227.81 229.27 230.73 232.19 233.65 235.11 236.56 238.02 239.48 240.94 242.40 243.86 245.31 246.77 248.23 249.69 251.15 252.61 254.06 255.52 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 226.98 228.44 229.90 231.36 232.81 234.27 235.73 237.19 238.65 240.11 241.56 243.02 244.48 245.94 247.40 248.86 250.31 251.77 253.23 254.69 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 226.15 227.61 229.06 230.52 231.98 233.44 234.90 236.36 237.81 239.27 240.73 242.19 243.65 245.11 246.56 248.02 249.48 250.94 252.40 253.86 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 225.31 226.77 228.23 229.69 231.15 232.61 234.06 235.52 236.98 238.44 239.90 241.36 242.81 244.27 245.73 247.19 248.65 250.11 251.56 253.02 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 224.48 225.94 227.40 228.86 230.31 231.77 233.23 234.69 236.15 237.61 239.06 240.52 241.98 243.44 244.90 246.36 247.81 249.27 250.73 252.19 7% of $4167 and over plus last amount above. Deduct .83 for each Exemption over 6. 30 MONTHLY Payroll Period At Least $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0 208 250 292 333 375 417 458 500 542 583 625 667 708 750 792 833 875 917 958 1,000 1,042 1,083 1,125 1,167 1,208 1,250 1,292 1,333 1,375 1,417 1,458 1,500 1,542 1,583 1,625 1,667 1,708 1,750 1,792 1,833 1,875 1,917 1,958 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ But Less Than 208 250 292 333 375 417 458 500 542 583 625 667 708 750 792 833 875 917 958 1,000 1,042 1,083 1,125 1,167 1,208 1,250 1,292 1,333 1,375 1,417 1,458 1,500 1,542 1,583 1,625 1,667 1,708 1,750 1,792 1,833 1,875 1,917 1,958 2,000 No Exemption 1 Exemption $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.21 0.63 1.04 1.46 1.88 2.29 3.02 4.06 5.11 6.15 7.19 8.23 9.48 10.94 12.40 13.86 15.31 16.77 18.44 20.31 22.19 24.06 25.94 27.81 29.69 31.56 33.44 35.31 37.19 39.06 41.25 43.75 46.25 48.75 51.25 53.75 56.25 58.75 61.25 63.75 66.25 68.75 71.25 73.75 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.21 0.63 1.36 2.40 3.44 4.48 5.52 6.56 7.81 9.27 10.73 12.19 13.65 15.11 16.77 18.65 20.52 22.40 24.27 26.15 28.02 29.90 31.77 33.65 35.52 37.40 39.59 42.09 44.59 47.09 49.59 52.09 54.59 57.09 59.59 62.09 64.59 67.09 69.59 72.09 2 Exemptions 3 Exemptions 4 Exemptions 5 Exemptions 6 Exemptions $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.73 1.77 2.81 3.86 4.90 6.15 7.61 9.06 10.52 11.98 13.44 15.11 16.98 18.86 20.73 22.61 24.48 26.36 28.23 30.11 31.98 33.86 35.73 37.92 40.42 42.92 45.42 47.92 50.42 52.92 55.42 57.92 60.42 62.92 65.42 67.92 70.42 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.11 1.15 2.19 3.23 4.48 5.94 7.40 8.86 10.31 11.77 13.44 15.31 17.19 19.06 20.94 22.81 24.69 26.56 28.44 30.31 32.19 34.06 36.25 38.75 41.25 43.75 46.25 48.75 51.25 53.75 56.25 58.75 61.25 63.75 66.25 68.75 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.52 1.56 2.81 4.27 5.73 7.19 8.65 10.11 11.77 13.65 15.52 17.40 19.27 21.15 23.02 24.90 26.77 28.65 30.52 32.40 34.59 37.09 39.59 42.09 44.59 47.09 49.59 52.09 54.59 57.09 59.59 62.09 64.59 67.09 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.15 2.61 4.06 5.52 6.98 8.44 10.11 11.98 13.86 15.73 17.61 19.48 21.36 23.23 25.11 26.98 28.86 30.73 32.92 35.42 37.92 40.42 42.92 45.42 47.92 50.42 52.92 55.42 57.92 60.42 62.92 65.42 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.94 2.40 3.86 5.31 6.77 8.44 10.31 12.19 14.06 15.94 17.81 19.69 21.56 23.44 25.31 27.19 29.06 31.25 33.75 36.25 38.75 41.25 43.75 46.25 48.75 51.25 53.75 56.25 58.75 61.25 63.75 31 MONTHLY Payroll Period At Least $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 2,000 2,042 2,083 2,125 2,167 2,208 2,250 2,292 2,333 2,375 2,417 2,458 2,500 2,542 2,583 2,625 2,667 2,708 2,750 2,792 2,833 2,875 2,917 2,958 3,000 3,042 3,083 3,125 3,167 3,208 3,250 3,292 3,333 3,375 3,417 3,458 3,500 3,542 3,583 3,625 3,667 3,708 3,750 3,792 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ But Less Than 2,042 2,083 2,125 2,167 2,208 2,250 2,292 2,333 2,375 2,417 2,458 2,500 2,542 2,583 2,625 2,667 2,708 2,750 2,792 2,833 2,875 2,917 2,958 3,000 3,042 3,083 3,125 3,167 3,208 3,250 3,292 3,333 3,375 3,417 3,458 3,500 3,542 3,583 3,625 3,667 3,708 3,750 3,792 3,833 No Exemption 1 Exemption $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 76.25 78.75 81.25 83.75 86.25 88.75 91.46 94.38 97.29 100.21 103.13 106.04 108.96 111.88 114.79 117.71 120.63 123.54 126.46 129.38 132.29 135.21 138.13 141.04 143.96 146.88 149.79 152.71 155.63 158.54 161.46 164.38 167.29 170.21 173.13 176.04 178.96 181.88 184.79 187.71 190.63 193.54 196.46 199.38 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 74.59 77.09 79.59 82.09 84.59 87.09 89.79 92.71 95.63 98.54 101.46 104.38 107.29 110.21 113.13 116.04 118.96 121.88 124.79 127.71 130.63 133.54 136.46 139.38 142.29 145.21 148.13 151.04 153.96 156.88 159.79 162.71 165.63 168.54 171.46 174.38 177.29 180.21 183.13 186.04 188.96 191.88 194.79 197.71 2 Exemptions 3 Exemptions 4 Exemptions 5 Exemptions 6 Exemptions $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 72.92 75.42 77.92 80.42 82.92 85.42 88.13 91.04 93.96 96.88 99.79 102.71 105.63 108.54 111.46 114.38 117.29 120.21 123.13 126.04 128.96 131.88 134.79 137.71 140.63 143.54 146.46 149.38 152.29 155.21 158.13 161.04 163.96 166.88 169.79 172.71 175.63 178.54 181.46 184.38 187.29 190.21 193.13 196.04 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 71.25 73.75 76.25 78.75 81.25 83.75 86.46 89.38 92.29 95.21 98.13 101.04 103.96 106.88 109.79 112.71 115.63 118.54 121.46 124.38 127.29 130.21 133.13 136.04 138.96 141.88 144.79 147.71 150.63 153.54 156.46 159.38 162.29 165.21 168.13 171.04 173.96 176.88 179.79 182.71 185.63 188.54 191.46 194.38 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 69.59 72.09 74.59 77.09 79.59 82.09 84.79 87.71 90.63 93.54 96.46 99.38 102.29 105.21 108.13 111.04 113.96 116.88 119.79 122.71 125.63 128.54 131.46 134.38 137.29 140.21 143.13 146.04 148.96 151.88 154.79 157.71 160.63 163.54 166.46 169.38 172.29 175.21 178.13 181.04 183.96 186.88 189.79 192.71 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 67.92 70.42 72.92 75.42 77.92 80.42 83.13 86.04 88.96 91.88 94.79 97.71 100.63 103.54 106.46 109.38 112.29 115.21 118.13 121.04 123.96 126.88 129.79 132.71 135.63 138.54 141.46 144.38 147.29 150.21 153.13 156.04 158.96 161.88 164.79 167.71 170.63 173.54 176.46 179.38 182.29 185.21 188.13 191.04 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 66.25 68.75 71.25 73.75 76.25 78.75 81.46 84.38 87.29 90.21 93.13 96.04 98.96 101.88 104.79 107.71 110.63 113.54 116.46 119.38 122.29 125.21 128.13 131.04 133.96 136.88 139.79 142.71 145.63 148.54 151.46 154.38 157.29 160.21 163.13 166.04 168.96 171.88 174.79 177.71 180.63 183.54 186.46 189.38 32 MONTHLY Payroll Period At Least $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 3,833 3,875 3,917 3,958 4,000 4,042 4,083 4,125 4,167 4,208 4,250 4,292 4,333 4,375 4,417 4,458 4,500 4,542 4,583 4,625 4,667 4,708 4,750 4,792 4,833 4,875 4,917 4,958 5,000 5,042 5,083 5,125 5,167 5,208 5,250 5,292 5,333 5,375 5,417 5,458 5,500 5,542 5,583 5,625 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ But Less Than 3,875 3,917 3,958 4,000 4,042 4,083 4,125 4,167 4,208 4,250 4,292 4,333 4,375 4,417 4,458 4,500 4,542 4,583 4,625 4,667 4,708 4,750 4,792 4,833 4,875 4,917 4,958 5,000 5,042 5,083 5,125 5,167 5,208 5,250 5,292 5,333 5,375 5,417 5,458 5,500 5,542 5,583 5,625 5,667 No Exemption 1 Exemption $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 202.29 205.21 208.13 211.04 213.96 216.88 219.79 222.71 225.63 228.54 231.46 234.38 237.29 240.21 243.13 246.04 248.96 251.88 254.79 257.71 260.63 263.54 266.46 269.38 272.29 275.21 278.13 281.04 283.96 286.88 289.79 292.71 295.63 298.54 301.46 304.38 307.29 310.21 313.13 316.04 318.96 321.88 324.79 327.71 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 200.63 203.54 206.46 209.38 212.29 215.21 218.13 221.04 223.96 226.88 229.79 232.71 235.63 238.54 241.46 244.38 247.29 250.21 253.13 256.04 258.96 261.88 264.79 267.71 270.63 273.54 276.46 279.38 282.29 285.21 288.13 291.04 293.96 296.88 299.79 302.71 305.63 308.54 311.46 314.38 317.29 320.21 323.13 326.04 2 Exemptions 3 Exemptions 4 Exemptions 5 Exemptions 6 Exemptions $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 198.96 201.88 204.79 207.71 210.63 213.54 216.46 219.38 222.29 225.21 228.13 231.04 233.96 236.88 239.79 242.71 245.63 248.54 251.46 254.38 257.29 260.21 263.13 266.04 268.96 271.88 274.79 277.71 280.63 283.54 286.46 289.38 292.29 295.21 298.13 301.04 303.96 306.88 309.79 312.71 315.63 318.54 321.46 324.38 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 197.29 200.21 203.13 206.04 208.96 211.88 214.79 217.71 220.63 223.54 226.46 229.38 232.29 235.21 238.13 241.04 243.96 246.88 249.79 252.71 255.63 258.54 261.46 264.38 267.29 270.21 273.13 276.04 278.96 281.88 284.79 287.71 290.63 293.54 296.46 299.38 302.29 305.21 308.13 311.04 313.96 316.88 319.79 322.71 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 195.63 198.54 201.46 204.38 207.29 210.21 213.13 216.04 218.96 221.88 224.79 227.71 230.63 233.54 236.46 239.38 242.29 245.21 248.13 251.04 253.96 256.88 259.79 262.71 265.63 268.54 271.46 274.38 277.29 280.21 283.13 286.04 288.96 291.88 294.79 297.71 300.63 303.54 306.46 309.38 312.29 315.21 318.13 321.04 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 193.96 196.88 199.79 202.71 205.63 208.54 211.46 214.38 217.29 220.21 223.13 226.04 228.96 231.88 234.79 237.71 240.63 243.54 246.46 249.38 252.29 255.21 258.13 261.04 263.96 266.88 269.79 272.71 275.63 278.54 281.46 284.38 287.29 290.21 293.13 296.04 298.96 301.88 304.79 307.71 310.63 313.54 316.46 319.38 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 192.29 195.21 198.13 201.04 203.96 206.88 209.79 212.71 215.63 218.54 221.46 224.38 227.29 230.21 233.13 236.04 238.96 241.88 244.79 247.71 250.63 253.54 256.46 259.38 262.29 265.21 268.13 271.04 273.96 276.88 279.79 282.71 285.63 288.54 291.46 294.38 297.29 300.21 303.13 306.04 308.96 311.88 314.79 317.71 33 MONTHLY Payroll Period At Least $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 5,667 5,708 5,750 5,792 5,833 5,875 5,917 5,958 6,000 6,042 6,083 6,125 6,167 6,208 6,250 6,292 6,333 6,375 6,417 6,458 6,500 6,542 6,583 6,625 6,667 6,708 6,750 6,792 6,833 6,875 6,917 6,958 7,000 7,042 7,083 7,125 7,167 7,208 7,250 7,292 7,333 7,375 7,417 7,458 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ But Less Than 5,708 5,750 5,792 5,833 5,875 5,917 5,958 6,000 6,042 6,083 6,125 6,167 6,208 6,250 6,292 6,333 6,375 6,417 6,458 6,500 6,542 6,583 6,625 6,667 6,708 6,750 6,792 6,833 6,875 6,917 6,958 7,000 7,042 7,083 7,125 7,167 7,208 7,250 7,292 7,333 7,375 7,417 7,458 7,500 No Exemption 1 Exemption $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 330.63 333.54 336.46 339.38 342.29 345.21 348.13 351.04 353.96 356.88 359.79 362.71 365.63 368.54 371.46 374.38 377.29 380.21 383.13 386.04 388.96 391.88 394.79 397.71 400.63 403.54 406.46 409.38 412.29 415.21 418.13 421.04 423.96 426.88 429.79 432.71 435.63 438.54 441.46 444.38 447.29 450.21 453.13 456.04 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 328.96 331.88 334.79 337.71 340.63 343.54 346.46 349.38 352.29 355.21 358.13 361.04 363.96 366.88 369.79 372.71 375.63 378.54 381.46 384.38 387.29 390.21 393.13 396.04 398.96 401.88 404.79 407.71 410.63 413.54 416.46 419.38 422.29 425.21 428.13 431.04 433.96 436.88 439.79 442.71 445.63 448.54 451.46 454.38 2 Exemptions 3 Exemptions 4 Exemptions 5 Exemptions 6 Exemptions $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 327.29 330.21 333.13 336.04 338.96 341.88 344.79 347.71 350.63 353.54 356.46 359.38 362.29 365.21 368.13 371.04 373.96 376.88 379.79 382.71 385.63 388.54 391.46 394.38 397.29 400.21 403.13 406.04 408.96 411.88 414.79 417.71 420.63 423.54 426.46 429.38 432.29 435.21 438.13 441.04 443.96 446.88 449.79 452.71 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 325.63 328.54 331.46 334.38 337.29 340.21 343.13 346.04 348.96 351.88 354.79 357.71 360.63 363.54 366.46 369.38 372.29 375.21 378.13 381.04 383.96 386.88 389.79 392.71 395.63 398.54 401.46 404.38 407.29 410.21 413.13 416.04 418.96 421.88 424.79 427.71 430.63 433.54 436.46 439.38 442.29 445.21 448.13 451.04 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 323.96 326.88 329.79 332.71 335.63 338.54 341.46 344.38 347.29 350.21 353.13 356.04 358.96 361.88 364.79 367.71 370.63 373.54 376.46 379.38 382.29 385.21 388.13 391.04 393.96 396.88 399.79 402.71 405.63 408.54 411.46 414.38 417.29 420.21 423.13 426.04 428.96 431.88 434.79 437.71 440.63 443.54 446.46 449.38 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 322.29 325.21 328.13 331.04 333.96 336.88 339.79 342.71 345.63 348.54 351.46 354.38 357.29 360.21 363.13 366.04 368.96 371.88 374.79 377.71 380.63 383.54 386.46 389.38 392.29 395.21 398.13 401.04 403.96 406.88 409.79 412.71 415.63 418.54 421.46 424.38 427.29 430.21 433.13 436.04 438.96 441.88 444.79 447.71 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 320.63 323.54 326.46 329.38 332.29 335.21 338.13 341.04 343.96 346.88 349.79 352.71 355.63 358.54 361.46 364.38 367.29 370.21 373.13 376.04 378.96 381.88 384.79 387.71 390.63 393.54 396.46 399.38 402.29 405.21 408.13 411.04 413.96 416.88 419.79 422.71 425.63 428.54 431.46 434.38 437.29 440.21 443.13 446.04 34 MONTHLY Payroll Period At Least $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 7,500 7,542 7,583 7,625 7,667 7,708 7,750 7,792 7,833 7,875 7,917 7,958 8,000 8,042 8,083 8,125 8,167 8,208 8,250 8,292 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ But Less Than 7,542 7,583 7,625 7,667 7,708 7,750 7,792 7,833 7,875 7,917 7,958 8,000 8,042 8,083 8,125 8,167 8,208 8,250 8,292 8,333 No Exemption 1 Exemption $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 458.96 461.88 464.79 467.71 470.63 473.54 476.46 479.38 482.29 485.21 488.13 491.04 493.96 496.88 499.79 502.71 505.63 508.54 511.46 514.38 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 457.29 460.21 463.13 466.04 468.96 471.88 474.79 477.71 480.63 483.54 486.46 489.38 492.29 495.21 498.13 501.04 503.96 506.88 509.79 512.71 2 Exemptions 3 Exemptions 4 Exemptions 5 Exemptions 6 Exemptions $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 455.63 458.54 461.46 464.38 467.29 470.21 473.13 476.04 478.96 481.88 484.79 487.71 490.63 493.54 496.46 499.38 502.29 505.21 508.13 511.04 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 453.96 456.88 459.79 462.71 465.63 468.54 471.46 474.38 477.29 480.21 483.13 486.04 488.96 491.88 494.79 497.71 500.63 503.54 506.46 509.38 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 452.29 455.21 458.13 461.04 463.96 466.88 469.79 472.71 475.63 478.54 481.46 484.38 487.29 490.21 493.13 496.04 498.96 501.88 504.79 507.71 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 450.63 453.54 456.46 459.38 462.29 465.21 468.13 471.04 473.96 476.88 479.79 482.71 485.63 488.54 491.46 494.38 497.29 500.21 503.13 506.04 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 448.96 451.88 454.79 457.71 460.63 463.54 466.46 469.38 472.29 475.21 478.13 481.04 483.96 486.88 489.79 492.71 495.63 498.54 501.46 504.38 7% of $8333 and over plus last amount above. Deduct $1.67 for each Exemption over 6. 35