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Ch 05 (Payroll) Objectives
1 Calculating gross earnings for salaries and wages
2 Calculate Overtime pay using various methods:
3 Method 1: overtime for over 40 hours worked in a week
4 Method 2: overtime premium method
5 Method 3: overtime for over 8 hours worked in a day
6 Understand double time, shift differentials, and split-shift premiums
7 Find equivalent earnings for different pay periods
8 Find overtime for salaried employees
9 Determine gross earnings for:
10 Piecework
11 Differential piecework
12 Piecework with a guaranteed hourly wage
13 Overtime earnings for piecework
14 Commission
15 Commission with variable commission rates
16 Salary plus commission
17 FICA Payroll Deductions: Social Security and Medicare
18 State Disability Insurance Deductions
19 Employee's Withholding Allowance Certificate
20 Find the federal withholding tax using:
21 Wage bracket method
22 Percentage method
23 Find the state withholding tax using the state income tax rate
24 Find net pay
25 Find quarterly amount owed to the IRS
26 Understand additional employer responsibilities and employee benefits
Gross Pay
Hours worked Total
Employee
Sun. Mon Tue Wed Thu Fri Sat Hours
Dennis Ho 0 2 4 8 6 3 7 30.00
Suix Radcoolinator 0 8 8 8 8 8 0 40.00
Flora Smith 0 7 8 8 8 6 2 39.00
Frank Rhudd 0 8 5.75 8 8 7 0 36.75
April Chin 0 8 8 6 6.5 6 0 34.50
Phoung Pham 0 8 8 8 8 8 0 40.00
Textbook formula = Gross = # of hours worked * Rate per hour
Excel formula = =ROUND(# of hours worked*Rate per hour,2)
Gross Pay
Hours worked Total
Employee
Sun. Mon Tue Wed Thu Fri Sat Hours
Dennis Ho 0 6 7 7 8 7 0 35.00
Suix Radcoolinator 4 7 6 8 7 5 0 37.00
Flora Smith 0 7 7 6 6 6 0 32.00
Frank Rhudd 0 5 8 8 5 6 0 32.00
April Chin 2 8 5 6 5 8 1 35.00
Phoung Pham 0 5 5 5 7 8 7 37.00
What to do if time is entered: Not In Textbook or on Test. This formula cannot calculate Night Shift Times.
Total Total Rate
Total
Employee Time For Day Time For Day (wage
Hours
Time In Out 1 Time In Out 2 per hour)
Dennis Ho 9:14 AM 3:14 PM 6 8:17 AM 4:17 PM 8 14.00 $ 8.40
Suix Radcoolinator 8:05 AM 2:05 PM 6 8:25 AM 4:25 PM 8 14.00 9.73
Flora Smith 8:31 AM 4:31 PM 8 8:02 AM 2:02 PM 6 14.00 15.75
Frank Rhudd 9:57 AM 3:57 PM 6 9:56 AM 3:56 PM 6 12.00 8.90
April Chin 10:05 AM 4:05 PM 6 9:09 AM 1:57 PM 4.8 10.80 13.41
Phoung Pham 8:27 AM 1:15 PM 4.8 8:43 AM 4:43 PM 8 12.80 10.67
Note: In Excel if you are doing time calculations the formula is: (End Time - Begin Time)*24. For example, if 8:00
AM was in cell A1 and 4:00 PM was in cell B1, the formula to calculate the time worked would be (B1-A1)*24. (This
formula is not required for this class.
For more about time and payroll see these videos:
Excel Magic Trick 39: Time Calculations & Gross Pay
Excel Magic Trick 286: MOD function & Time Calculations (Time For Night Shift)
Excel Magic Trick 298: MOD function Formula for Total Time Worked
Rate (wage Gross
per hour) Earnings
$ 8.40 $ 252.00
9.73 $ 389.20
15.75 $ 614.25
8.90 $ 327.08
13.41 $ 462.65 Total
10.67 $ 426.80 $ 2,471.98
Rate per hour
e per hour,2)
Rate (wage Gross
per hour) Earnings
$ 15.49 $ 542.15
13.98 $ 517.26
19.01 $ 608.32
11.52 $ 368.64
18.69 $ 654.15 Total
20.99 $ 776.63 $ 797.62
ulate Night Shift Times.
Gross
Earnings
$ 117.60
$ 136.22
$ 220.50
$ 106.80
$ 144.83 Total
$ 136.58 $ 862.53
)*24. For example, if 8:00
would be (B1-A1)*24. (This
Assumptions
Over Time Rate
1.5
Hurdle For Overtime
40
Calculating gross earnings for wages with Method 1: overtime for over 40 hours wo
Hours worked Total Hours
Employee
Sun. Mon Tue Wed Thu Fri Sat All Reg. OT
Dennis Ho 6 9 8.25 8 9 4.5 4 48.75 40 8.75
Suix Radcoolinator 7 5 5 8 8.5 6 39.5 39.5 0
Flora Smith 7 7 8 5 8 8 8 51 40 11
Frank Rhudd 7.25 5 5 7 5 7 36.25 36.25 0
April Chin 7 5 5 6 5 7 8 43 40 3
Phoung Pham 6 5 7 8 6 8 7 47 40 7
Paul Rocker 4 8 6 8 8 6 40 40 0
Simon Cool 6 6 8 8 7 7 7 49 40 9
Free Willy 5 7 8 6 5.75 7 38.75 38.75 0
Luong Pham 7 8 7 5 8 8 8 51 40 11
Sheliadawn Sunset 5.25 5 8 7 5 8 6 44.25 40 4.25
Textbook formula = Gross = Earnings at regular rate + Earnings at time-and-a
Excel formula Regular Earnings =ROUND(# of hours worked * Rate per hour,2)
Excel formula Overtime Earnings =ROUND(# of hours worked*Rate per hour * Overtime Rate,2)
Although the IF function is not required for this class, here is a note about the IF function:
The IF function can put one of two things in a cell. A logical test like "Are Regular hours greater
than 40" is a logical test that can only have the answers TRUE or FALSE. In Excel if our regular
hours are in cell I9 and the number 40 are in cell A5 our logical test would be:
I9>$A$5
This can only evaluate to TRUE or FALSE
The IF function will allow us to use this logical test to put one of two things in a cell. For our regul
hours calculation we need one of two things in the cell. We need either 40 (when the person worke
more than 40 hours) or we need the hours worked (when they did not work more than 40). So our
function would look something like this:
=IF(logical_test, value_if_true, Value_if_false)
or
=IF("Are Regular hours greater than 40", 40, "hours worked")
or
=IF(I9>$A$5,$A$5,I9)
rtime for over 40 hours worked in a week
Rate (wage per Gross Earnings
hour) Reg. OT Total
$15.00 $600.00 $196.88 $796.88
$16.00 632 $0.00 $632.00
$17.25 690 $284.63 $974.63
$11.65 422.31 $0.00 $422.31
$19.00 760 $85.50 $845.50
$17.00 680 $178.50 $858.50
$21.00 840 $0.00 $840.00
$16.00 640 $216.00 $856.00
$10.25 397.19 $0.00 $397.19
$15.36 614.4 $253.44 $867.84
$15.75 630 $100.41 $730.41
and-a-half rate
te per hour,2)
ate per hour * Overtime Rate,2)
the IF function:
e "Are Regular hours greater
ALSE. In Excel if our regular
would be:
o things in a cell. For our regular
ther 40 (when the person worked
ot work more than 40). So our IF
Calculating gross earnings for wages with Method 2:
overtime for over 40 hours worked in a week
This week Flora worked 40 regular hours and 17 overtime hours. Her hourly
wage is $19.50 and the overtime rate for the company is 2. Using the
overtime premium method, calculate Flora's gross earnings.
Step 1: List All Facts, State Goal, What Formula?
Reg. hours = 40
Overtime hours = 17
Wage = $19.50
overtime rate = 2
Goal: Calculate Flora's Gross earnings
Step 2: Setup & Solve Using Excel features
Overtime Premium rate 1.00
Total Hours 57.00
Regular Pay = $1,111.50 Total hours * Regu
Overtime pay = 331.5 + Overtime hours * (o
Gross pay = $1,443.00 = Total gross earning
Check $1,443.00
Step 3: Write Answer In Words
Flora's gross earnings are $1,443.00
Total hours * Regular rate = Straight-time earnings
+ Overtime hours * (overtime rate - 1)* regular rate = Overtime premium
= Total gross earnings
Total hours * Regular rate = Straight-time earnings
+ Overtime hours * (overtime rate - 1)* regular rate = Overtime premium
= Total gross earnings
Calculating gross earnings for wages with Method 3: overtime for over 8 hours
worked in a day
Sun. Mon Tue Wed Thu Fri Sat Total Hours Total regular pay
Reg. Hours 8 5 7 8 28 282.80
O.T. hours 2 4 6 90.90
Total Gross = 373.70
Employee: Jo Dole
Wage: $10.10
O.T. Rate 1.5
Understand double time, shift differentials, and split-shift premiums
Double Time Twice the normal hourly wage
Triple Time Three-times the normal hourly wage
Shift Differentials Additional amount per hour given for working
less-than-desirable hours
Split-Shift Premiums Working during peak hours only. Example: work
4 hours, off 4 hours, work 4 hours (restaurants).
Some employees in this situation get paid a
premium for this.
Compensatory time or Instead of additional money, the employee is
Comp Time given time off from the regular work schedule
Find overtime for salaried employees
Name Ashley
Weekly Salary $875.25
Contractual weekly hours she must work 40
Overtime Rate = 1.5
Overtime that Ashley worked this week = 5.75
Calculate hour wage = salary/40 = $21.88
Overtime pay = 188.72
Gross pay = Regular pay + overtime pay = $1,063.97
Determine gross earnings for: Piecework
# of boomerangs that you made in one day = 575
Amount that you are paid per boomerang made = $ 0.25
Gross earnings = $ 143.75
Determine gross earnings for: Piecework
# of small lamps that you made in one day = 39
Amount that you are paid per small lamp made = $ 1.01
# of shades that you made in one day = 112
Amount that you are paid per shade made = $ 0.28
# of round lamps that you made in one day = 21
Amount that you are paid per round lamp made = $ 1.28
Gross earnings = $ 96.97
Determine gross earnings for: Differential piecework
Category Lower limit Upper limit Amount
For the first 1 to 100 pay $0.25 1 100 $ 0.2500
For the first 101 to 200 pay $0.3125 101 200 $ 0.3125
For the first 201 to 300 pay $0.375 201 300 $ 0.3750
For the first 301 to 400 pay $0.4375 301 400 $ 0.4375
For the first 401 to 500 pay $0.5 401 500 $ 0.5000
501 None
Above 501 made, you will be paid $0.5625 $ 0.5625
If you make 375 boomerangs in one day, what is your
gross pay?
Remaining after Pay for
subtracting batch Booms made Rate batch
Total boomerangs = 375
First batch = 100 $ 0.25 $25.00
Remaining = 275
Second Batch = 100 $ 0.3125 $31.25
Remaining = 175
Third Batch = 100 $ 0.3750 $37.50
Remaining = 75
Fourth Batch = 75 $ 0.4375 $32.81
Gross Pay = $126.56
Assumptions
Item made: boomerang
Number increment 0.0625
Amount increment 100
Determine gross earnings for: Piecework with a guaranteed hourly wage (to satisfy
minimum wage laws)
Guaranteed hourly wage = $8.40
Hours worked 8
Amount paid per boomerang made = $ 0.3325
The following schedule shows how many boomerangs that you made during
the week. You worked 8 hours per day. What is your week gross pay?
Number of
Days booms made Hourly Wage Piecework pay Actual Pay
Monday 240 $ 67.20 79.8 $ 79.80
Tuesday 175 $ 67.20 58.19 $ 67.20
Wednesday 176 $ 67.20 58.52 $ 67.20
Thursday 254 $ 67.20 84.46 $ 84.46
Friday 309 $ 67.20 102.74 $ 102.74
Gross = 401.40
Note: MAX function will select the largest value from a range of values. For example, If 1 is in cell A1 and 5
was in cell B1, and we used the MAX function in a formula in cell C1 like this
=MAX(A1:B1)
We would get the answer 5.
Determine gross earnings for: Overtime earnings for
piecework (the piecework rate will be multiplied by the
overtime rate for the items that are made during overtime)
You assemble bicycles for a living. Find the weekly
wage given the following information:
Amount paid per bicycle made = $ 12.73
Bicycles made on regular time during the week = 80
Bicycles made on overtime time during the week = 12
Overtime Rate 1.5
Regular Pay = $ 1,018.40
Overtime Pay = $ 229.14
Weekly Gross = $ 1,247.54
Determine gross earnings for: Commission.
Gross earnings = Fixed amount per pay period + Amount
earned on commission.
Commissions = Rate * Base = % Commissions * Sales
Gross earnings = Fixed (salary for period) amount per pay
period + Amount earned on commission
The commission rate for each sales person is listed below.
Complete the table and determine the gross pay for each employee.
Sales for the Commission
Name week Rate Commission Fixed Salary
Diana $ 15,461.00 3.75% $ 579.79 $ 514.00
Ryan 16,609.00 2.00% $ 332.18 512.00
Chun-Hung 16,935.00 3.25% $ 550.39 520.00
Holly 16,106.00 3.75% $ 603.98 520.00
George 16,687.00 2.75% $ 458.89 515.00
Caitlyn 15,317.00 3.75% $ 574.39 511.00
Lori 15,038.00 2.00% $ 300.76 524.00
Megan 16,283.00 3.25% $ 529.20 501.00
Kathryn 16,335.00 3.25% $ 530.89 500.00
Alex 16,570.00 2.25% $ 372.83 508.00
Florah 16,928.00 3.75% $ 634.80 518.00
Nataliya 16,007.00 3.00% $ 480.21 506.00
Lavonda 15,095.00 3.25% $ 490.59 501.00
Angelina 16,051.00 3.75% $ 601.91 507.00
Marijo 16,087.00 3.00% $ 482.61 522.00
Susan 16,061.00 2.00% $ 321.22 511.00
Mai 15,138.00 2.75% $ 416.30 505.00
Joel 15,758.00 3.75% $ 590.93 524.00
Jarret 15,301.00 3.00% $ 459.03 518.00
Monica 16,827.00 3.25% $ 546.88 515.00
Tonya 15,434.00 2.75% $ 424.44 504.00
Liliya 15,849.00 3.25% $ 515.09 511.00
Dana 15,501.00 3.00% $ 465.03 510.00
Tracy 15,814.00 3.75% $ 593.03 502.00
Tasha 16,137.00 3.50% $ 564.80 518.00
Tonya 16,896.00 3.75% $ 633.60 512.00
Jameel 16,137.00 3.25% $ 524.45 515.00
Paul 16,737.00 2.75% $ 460.27 524.00
Jane 16,720.00 2.75% $ 459.80 502.00
Simon 15,656.00 2.75% $ 430.54 516.00
Denise 16,470.00 3.25% $ 535.28 503.00
Sean 16,689.00 2.00% $ 333.78 522.00
Tracie 16,993.00 3.50% $ 594.76 524.00
Mark 15,642.00 3.75% $ 586.58 523.00
$ 16,979.23
Gross Pay
$ 1,093.79
$ 844.18
$ 1,070.39
$ 1,123.98
$ 973.89
$ 1,085.39
$ 824.76
$ 1,030.20
$ 1,030.89
$ 880.83
$ 1,152.80
$ 986.21
$ 991.59
$ 1,108.91
$ 1,004.61
$ 832.22
$ 921.30
$ 1,114.93
$ 977.03
$ 1,061.88
$ 928.44
$ 1,026.09
$ 975.03
$ 1,095.03
$ 1,082.80
$ 1,145.60
$ 1,039.45
$ 984.27
$ 961.80
$ 946.54
$ 1,038.28
$ 855.78
$ 1,118.76
$ 1,109.58
$ 34,417.23
Determine gross earnings for: Commission with variable
commission rates
Sales Category Lower limit Upper limit Comm. Rate
Up to $10,000.00 $0.00 $10,000.00 5.00%
$10,000.01
From $10,000.01 to $20,000.00 $20,000.00 6.25%
$20,000.01
From $20,000.01 to $30,000.00 $30,000.00 7.50%
$30,000.01
From $30,000.01 to $40,000.00 $40,000.00 8.75%
Above $40,000.01 $40,000.01 10.00%
If your sales for the month are $28,500.25 and the variable
commission rate is listed in the table above, what is your
Remaining after Amount for
subtracting Batch Commission Comm. Rate
Your sales = $ 28,500.25
First batch = $10,000.00 5.00% 500.00
Remaining = 18,500.25
Second Batch = $10,000.00 6.25% 625.00
Remaining = 8,500.25
Third Batch = $8,500.25 7.50% 637.52
Gross Pay = $ 1,762.52
Numbe
Lower
Upper
Sales f
Increm
Start fo
Assumptions
Number increment 10000
Lower start 10000
Upper start 0
Sales for the month 28500.25
Increment for % 1.25%
Start for % 5%
Determine gross earnings for: Salary plus commission
If your monthly salary is $8,000.00 and you are paid a 3/4% commission rate on
sales and your sales for the month are $69,043.75, what is your gross pay for the
month. Use the Word/Application problem steps for solving this problem
Step 1: List All Facts, State Goal, What Formula?
Monthly Salary = 8000
Commission Rate = 3/4 %
Monthly sales = 69043.75
Goal Find Gross Pay
Step 2: Setup & Solve Using Excel features
Commission Paid = C. Rate * Monthly Sales 517.83
Monthly Salary = $ 8,000.00
Gross pay = 8517.83
Step 3: Write Answer In Words
The gross pay is $8,517.83
Sales for the month 69043.75
Commission Rate 3/4%
Find equivalent earnings for different pay periods
Note: **The monthly calculation cannot be done by multiplying the weekly earnings by 4.
Not all months have exactly 4 weeks.
Name Periods per year
Monthly 12
Semimonthly 24
Biweekly 26
Weekly 52
Find the amounts for the following equivalent earnings
Amount they
Periods per year receive per
Name they are paid period Yearly Monthly Weekly
Job 1 Weekly 700.00 36,400.00 3,033.33 700.00 **not rounding because we are not u
Job 2 Biweekly 550.00 14,300.00 1,191.67 275.00
Job 3 Semimonthly 1,023.00 24,552.00 2,046.00 472.15
Job 4 Monthly 1,201.00 14,412.00 1,201.00 277.15
Find the amounts for the following
Example equivalent earnings
Amount they
Periods per year receive per
Name they are paid period Yearly Monthly Weekly
Jo Weekly 700.00 36,400.00 3,033.33 700.00 **not rounding because we are not u
Suix Bi-weekly 550.00 14,300.00 1,191.67 275.00
Paul Semi-monthly 1,023.00 24,552.00 2,046.00 472.15
Sheliadawn Monthly 1,201.00 14,412.00 1,201.00 277.15
TRUE TRUE TRUE
TRUE TRUE TRUE
TRUE TRUE TRUE
TRUE TRUE TRUE
not rounding because we are not using these is subsequent calculations
not rounding because we are not using these is subsequent calculations
Some Possible Deductions from Total Earnings:
Federal income tax withholding
State income tax withholding
FICA tax (Social Security and Medicare), employee’s share
Purchase of U.S. savings bonds
Union dues
Insurance deductions (medical or life)
Charitable contributions
Pension contributions
Credit union
Automatic savings
Automatic loan repayment
Other deductions possible
Total
Name Gross Pay Tax 01 Tax 02 Pension Deductions Net Pay
Your Name 1,500.00 155.23 25.11 75.00 255.34 1,244.66
FICA Taxes (Deductions from employee's
paycheck) Federal
Social Security Taxes
Federal taxes levied on employees and employers
Proceeds used for
Pension payments after a worker has reached 62 years
Disability benefits for disabled worker and dependents
Calculate Social Security amount (using 6.2%, $105,00 ceiling)
Medicare Taxes
Federal taxes levied on employees and employers
Proceeds used for medical insurance for eligible people age 65 or over
Calculate Medicare amount (using 1.45%)
Self Employeed Workers
Self Employeed Workers must pay both the employees' and employers' taxes
Federal Insurance Contribution Act
Act
Your Name Your Name
Begin Cumulative pay up until today
(not including today's Pay check) $ 103,500.00 Ceiling
Today's paycheck $ 2,500.00 - Beg Cumulative
End Cumulative pay after today's
paycheck 106,000.00 = Taxable Earnings
Did you jump over the ceiling? (If so,
only part of your paycheck is taxed!) TRUE
Ceiling $ 105,000.00
106,000.00
Where are you as you fill
$ 105,000.00
up the tank towards the
ceiling?
December 103,500.00
November 100,000.00
October 95,000.00
September 90,000.00
August 85,000.00
July 80,000.00
1500
$ 105,000.00 2000
$ 103,500.00 2500
$ 1,500.00
are you as you fill
ank towards the
Vicky Wise
Week Earnings = 958.44
Beg Cumulative 32,890.00
End Cumulative 33,848.44
FICA FALSE
Social Security Maximum 105,000.00
Social Security Rate 6.20%
Medicare Rate 1.45%
Taxable Amount for SS =$958.44 958.44
FICA Social Security Deduction 59.42
FICA Medicare Deduction 13.90
Tommy Webster
Week Earnings = 4,000.00
Beg Cumulative 104,500.00
End Cumulative 108,500.00
FICA TRUE
Social Security Maximum 105,000.00
Social Security Rate 6.20%
Medicare Rate 1.45%
Taxable Amount for SS =$105,000.00-
$104,500.00 500.00
FICA Social Security Deduction 31.00
FICA Medicare Deduction 58.00
Arwin King
Week Earnings = 1,050.00
Beg Cumulative 175,000.00
End Cumulative 176,050.00
FICA
Social Security Maximum 105,000.00
Social Security Rate 6.20%
Medicare Rate 1.45%
Taxable Amount for SS =$0.00 because
$175,000.00>$105,000.00 0.00
FICA Social Security Deduction 0.00
FICA Medicare Deduction 15.23
State Disability Insurance Deductions
Many states require that you pay into Disability Insurance Program
If the employee is injured and unable to work, the program pays the
employee during the program
Typical state requires that you pay a % of gross earnings. We will
use SDI rate = 1.00%
Typical state requires that you pay a the tax on the first $31,800 of
your gross earnings. The ceiling = $ 31,800.00
Vicky Wise
Week Earnings = $ 1,750.00
Beg Cumulative = Earnings To Date (without current paycheck) = 31,000.00
Earnings after current paycheck 32,750.00
Taxable Amount = 800.00
SDI deduction 8.00
Income Tax Withholding
We are the government and so we pay to run it
Income tax is revenue for the government so they can run operations
Employees must pay their federal income taxes as they earn their wages
“Pay as you go”
Employers collect employees’ personal income tax “income tax withholdings” and then
send it to the Federal Government
Understand the Employee’s Withholding Allowance Certificate
Every employee fills out the Employee’s Withholding Allowance Certificate
“Allowances” are the government’s acknowledgement that individual’s need a basic
amount of money to pay bills and living expenses.
1 Allowance = 1 personal or dependent exemption
“Exemption” = The amount that is not taxed
Some people take the maximum number of allowances – will receive little refund after
tax forms are filed
Some people take fewer allowances than they qualify for – will receive more refund after
tax forms are filed (however, when they file there income tax form, they will list the
correct number of withholdings.)
Two methods for employers to determine the amount of federal withholdings:
Wage Bracket Method:
The withholding tax is calculated off the gross earnings for the period
IRS supplies extensive tables to determine how much to withhold from check
Tables cover whether you are married or single, or whether you receive your wages
weekly, monthly or other
Percentage Method:
Does not require multiple pages of tables as does the Wage Bracket Method
Involves more steps than the Wage Bracket Method
Example 1: Marital Status
Employee You Married
Pay Period Weekly Single
Weekly Wage = $ 690.00
Martital Status = Single
Allowances = 0
What is the federal withholding tax? $ 94.00
Example 2:
Employee You
Pay Period Weekly
Weekly Gross Pay = $ 1,105.50
Martital Status = Married
Allowances = 4
What is the federal withholding tax? $ 89.00
Example 3:
Employee You
Pay Period Bi-Weekly
Bi-Weekly Gross Pay = $ 1,405.00
Martital Status = Single
Allowances = 2
What is the federal withholding tax? $ 143.00
Example 4:
Employee You
Pay Period Bi-Weekly
Bi-Weekly Gross Pay = $ 1,111.25
Martital Status = Married
Allowances = 6
What is the federal withholding tax? $ 2.00
Pay Period
Weekly
Bi-Weekly
SINGLE Persons—WEEKLY Payroll Period (for wages paid in 20
If the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6
At least than The amount of income tax to be withheld is—
$0 $55 $0 $0 $0 $0 $0 $0 $0
55 60 1 0 0 0 0 0 0
60 65 1 0 0 0 0 0 0
65 70 2 0 0 0 0 0 0
70 75 2 0 0 0 0 0 0
75 80 3 0 0 0 0 0 0
80 85 3 0 0 0 0 0 0
85 90 4 0 0 0 0 0 0
90 95 4 0 0 0 0 0 0
95 100 5 0 0 0 0 0 0
100 105 5 0 0 0 0 0 0
105 110 6 0 0 0 0 0 0
110 115 6 0 0 0 0 0 0
115 120 7 0 0 0 0 0 0
120 125 7 1 0 0 0 0 0
125 130 8 1 0 0 0 0 0
130 135 8 2 0 0 0 0 0
135 140 9 2 0 0 0 0 0
140 145 9 3 0 0 0 0 0
145 150 10 3 0 0 0 0 0
150 155 10 4 0 0 0 0 0
155 160 11 4 0 0 0 0 0
160 165 11 5 0 0 0 0 0
165 170 12 5 0 0 0 0 0
170 175 12 6 0 0 0 0 0
175 180 13 6 0 0 0 0 0
180 185 13 7 0 0 0 0 0
185 190 14 7 1 0 0 0 0
190 195 14 8 1 0 0 0 0
195 200 15 8 2 0 0 0 0
200 210 16 9 2 0 0 0 0
210 220 17 10 3 0 0 0 0
220 230 19 11 4 0 0 0 0
230 240 20 12 5 0 0 0 0
240 250 22 13 6 0 0 0 0
250 260 23 14 7 1 0 0 0
260 270 25 15 8 2 0 0 0
270 280 26 17 9 3 0 0 0
280 290 28 18 10 4 0 0 0
290 300 29 20 11 5 0 0 0
300 310 31 21 12 6 0 0 0
310 320 32 23 13 7 0 0 0
320 330 34 24 14 8 1 0 0
330 340 35 26 16 9 2 0 0
340 350 37 27 17 10 3 0 0
350 360 38 29 19 11 4 0 0
360 370 40 30 20 12 5 0 0
370 380 41 32 22 13 6 0 0
380 390 43 33 23 14 7 1 0
390 400 44 35 25 15 8 2 0
400 410 46 36 26 17 9 3 0
410 420 47 38 28 18 10 4 0
420 430 49 39 29 20 11 5 0
430 440 50 41 31 21 12 6 0
440 450 52 42 32 23 13 7 0
450 460 53 44 34 24 14 8 1
460 470 55 45 35 26 16 9 2
470 480 56 47 37 27 17 10 3
480 490 58 48 38 29 19 11 4
490 500 59 50 40 30 20 12 5
500 510 61 51 41 32 22 13 6
510 520 62 53 43 33 23 14 7
520 530 64 54 44 35 25 15 8
530 540 65 56 46 36 26 16 9
540 550 67 57 47 38 28 18 10
550 560 68 59 49 39 29 19 11
560 570 70 60 50 41 31 21 12
570 580 71 62 52 42 32 22 13
580 590 73 63 53 44 34 24 14
590 600 74 65 55 45 35 25 16
600 610 76 66 56 47 37 27 17
610 620 77 68 58 48 38 28 19
620 630 79 69 59 50 40 30 20
630 640 80 71 61 51 41 31 22
640 650 82 72 62 53 43 33 23
650 660 84 74 64 54 44 34 25
660 670 87 75 65 56 46 36 26
670 680 89 77 67 57 47 37 28
680 690 92 78 68 59 49 39 29
690 700 94 80 70 60 50 40 31
700 710 97 81 71 62 52 42 32
710 720 99 83 73 63 53 43 34
720 730 102 86 74 65 55 45 35
730 740 104 88 76 66 56 46 37
740 750 107 91 77 68 58 48 38
750 760 109 93 79 69 59 49 40
760 770 112 96 80 71 61 51 41
770 780 114 98 82 72 62 52 43
780 790 117 101 84 74 64 54 44
790 800 119 103 87 75 65 55 46
800 810 122 106 89 77 67 57 47
810 820 124 108 92 78 68 58 49
820 830 127 111 94 80 70 60 50
830 840 129 113 97 81 71 61 52
840 850 132 116 99 83 73 63 53
850 860 134 118 102 85 74 64 55
860 870 137 121 104 88 76 66 56
870 880 139 123 107 90 77 67 58
880 890 142 126 109 93 79 69 59
890 900 144 128 112 95 80 70 61
900 910 147 131 114 98 82 72 62
910 920 149 133 117 100 84 73 64
920 930 152 136 119 103 87 75 65
930 940 154 138 122 105 89 76 67
940 950 157 141 124 108 92 78 68
950 960 159 143 127 110 94 79 70
960 970 162 146 129 113 97 81 71
970 980 164 148 132 115 99 83 73
980 990 167 151 134 118 102 85 74
990 1,000 169 153 137 120 104 88 76
1,000 1,010 172 156 139 123 107 90 77
1,010 1,020 174 158 142 125 109 93 79
1,020 1,030 177 161 144 128 112 95 80
1,030 1,040 179 163 147 130 114 98 82
1,040 1,050 182 166 149 133 117 100 84
1,050 1,060 184 168 152 135 119 103 86
1,060 1,070 187 171 154 138 122 105 89
1,070 1,080 189 173 157 140 124 108 91
1,080 1,090 192 176 159 143 127 110 94
1,090 1,100 194 178 162 145 129 113 96
1,100 1,110 197 181 164 148 132 115 99
1,110 1,120 199 183 167 150 134 118 101
1,120 1,130 202 186 169 153 137 120 104
1,130 1,140 204 188 172 155 139 123 106
1,140 1,150 207 191 174 158 142 125 109
1,150 1,160 209 193 177 160 144 128 111
1,160 1,170 212 196 179 163 147 130 114
1,170 1,180 214 198 182 165 149 133 116
1,180 1,190 217 201 184 168 152 135 119
1,190 1,200 219 203 187 170 154 138 121
1,200 1,210 222 206 189 173 157 140 124
1,210 1,220 224 208 192 175 159 143 126
1,220 1,230 227 211 194 178 162 145 129
1,230 1,240 229 213 197 180 164 148 131
1,240 1,250 232 216 199 183 167 150 134
(for wages paid in 2007)
allowances claimed is—
7 8 9 10
to be withheld is—
$0 $0 $0 $0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
1 0 0 0
2 0 0 0
3 0 0 0
4 0 0 0
5 0 0 0
6 0 0 0
7 0 0 0
8 1 0 0
9 2 0 0
10 3 0 0
11 4 0 0
12 5 0 0
13 6 0 0
14 7 1 0
15 8 2 0
16 9 3 0
18 10 4 0
19 11 5 0
21 12 6 0
22 13 7 0
24 14 8 1
25 15 9 2
27 17 10 3
28 18 11 4
30 20 12 5
31 21 13 6
33 23 14 7
34 24 15 8
36 26 16 9
37 27 18 10
39 29 19 11
40 30 21 12
42 32 22 13
43 33 24 14
45 35 25 15
46 36 27 17
48 38 28 18
49 39 30 20
51 41 31 21
52 42 33 23
54 44 34 24
55 45 36 26
57 47 37 27
58 48 39 29
60 50 40 30
61 51 42 32
63 53 43 33
64 54 45 35
66 56 46 36
67 57 48 38
69 59 49 39
70 60 51 41
72 62 52 42
73 63 54 44
75 65 55 45
76 66 57 47
78 68 58 48
79 69 60 50
81 71 61 51
83 72 63 53
85 74 64 54
88 75 66 56
90 77 67 57
93 78 69 59
95 80 70 60
98 81 72 62
100 84 73 63
103 86 75 65
105 89 76 66
108 91 78 68
110 94 79 69
113 96 81 71
115 99 82 72
118 101 85 74
23d2b004-a39d-475c-ac2c-4bf750a54854.xls - Married Weekly
MARRIED Persons—WEEKLY Payroll Period (For Wages Paid in 2007)
If the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least than The amount of income tax to be withheld is—
$0 $125 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
125 130 0 0 0 0 0 0 0 0 0 0 0
130 135 0 0 0 0 0 0 0 0 0 0 0
135 140 0 0 0 0 0 0 0 0 0 0 0
140 145 0 0 0 0 0 0 0 0 0 0 0
145 150 0 0 0 0 0 0 0 0 0 0 0
150 155 0 0 0 0 0 0 0 0 0 0 0
155 160 0 0 0 0 0 0 0 0 0 0 0
160 165 1 0 0 0 0 0 0 0 0 0 0
165 170 1 0 0 0 0 0 0 0 0 0 0
170 175 2 0 0 0 0 0 0 0 0 0 0
175 180 2 0 0 0 0 0 0 0 0 0 0
180 185 3 0 0 0 0 0 0 0 0 0 0
185 190 3 0 0 0 0 0 0 0 0 0 0
190 195 4 0 0 0 0 0 0 0 0 0 0
195 200 4 0 0 0 0 0 0 0 0 0 0
200 210 5 0 0 0 0 0 0 0 0 0 0
210 220 6 0 0 0 0 0 0 0 0 0 0
220 230 7 1 0 0 0 0 0 0 0 0 0
230 240 8 2 0 0 0 0 0 0 0 0 0
240 250 9 3 0 0 0 0 0 0 0 0 0
250 260 10 4 0 0 0 0 0 0 0 0 0
260 270 11 5 0 0 0 0 0 0 0 0 0
270 280 12 6 0 0 0 0 0 0 0 0 0
280 290 13 7 0 0 0 0 0 0 0 0 0
290 300 14 8 1 0 0 0 0 0 0 0 0
300 310 15 9 2 0 0 0 0 0 0 0 0
310 320 16 10 3 0 0 0 0 0 0 0 0
320 330 17 11 4 0 0 0 0 0 0 0 0
330 340 18 12 5 0 0 0 0 0 0 0 0
340 350 19 13 6 0 0 0 0 0 0 0 0
350 360 20 14 7 1 0 0 0 0 0 0 0
360 370 21 15 8 2 0 0 0 0 0 0 0
370 380 22 16 9 3 0 0 0 0 0 0 0
380 390 23 17 10 4 0 0 0 0 0 0 0
390 400 24 18 11 5 0 0 0 0 0 0 0
400 410 25 19 12 6 0 0 0 0 0 0 0
410 420 26 20 13 7 0 0 0 0 0 0 0
420 430 27 21 14 8 1 0 0 0 0 0 0
430 440 28 22 15 9 2 0 0 0 0 0 0
440 450 29 23 16 10 3 0 0 0 0 0 0
450 460 30 24 17 11 4 0 0 0 0 0 0
460 470 32 25 18 12 5 0 0 0 0 0 0
470 480 33 26 19 13 6 0 0 0 0 0 0
480 490 35 27 20 14 7 0 0 0 0 0 0
490 500 36 28 21 15 8 1 0 0 0 0 0
500 510 38 29 22 16 9 2 0 0 0 0 0
510 520 39 30 23 17 10 3 0 0 0 0 0
520 530 41 31 24 18 11 4 0 0 0 0 0
530 540 42 33 25 19 12 5 0 0 0 0 0
540 550 44 34 26 20 13 6 0 0 0 0 0
550 560 45 36 27 21 14 7 1 0 0 0 0
560 570 47 37 28 22 15 8 2 0 0 0 0
570 580 48 39 29 23 16 9 3 0 0 0 0
580 590 50 40 30 24 17 10 4 0 0 0 0
590 600 51 42 32 25 18 11 5 0 0 0 0
600 610 53 43 33 26 19 12 6 0 0 0 0
610 620 54 45 35 27 20 13 7 0 0 0 0
620 630 56 46 36 28 21 14 8 1 0 0 0
630 640 57 48 38 29 22 15 9 2 0 0 0
640 650 59 49 39 30 23 16 10 3 0 0 0
650 660 60 51 41 31 24 17 11 4 0 0 0
660 670 62 52 42 32 25 18 12 5 0 0 0
670 680 63 54 44 34 26 19 13 6 0 0 0
680 690 65 55 45 35 27 20 14 7 1 0 0
690 700 66 57 47 37 28 21 15 8 2 0 0
700 710 68 58 48 38 29 22 16 9 3 0 0
710 720 69 60 50 40 30 23 17 10 4 0 0
720 730 71 61 51 41 32 24 18 11 5 0 0
730 740 72 63 53 43 33 25 19 12 6 0 0
740 750 74 64 54 44 35 26 20 13 7 0 0
750 760 75 66 56 46 36 27 21 14 8 1 0
760 770 77 67 57 47 38 28 22 15 9 2 0
770 780 78 69 59 49 39 29 23 16 10 3 0
780 790 80 70 60 50 41 31 24 17 11 4 0
790 800 81 72 62 52 42 32 25 18 12 5 0
800 810 83 73 63 53 44 34 26 19 13 6 0
810 820 84 75 65 55 45 35 27 20 14 7 1
820 830 86 76 66 56 47 37 28 21 15 8 2
830 840 87 78 68 58 48 38 29 22 16 9 3
840 850 89 79 69 59 50 40 30 23 17 10 4
850 860 90 81 71 61 51 41 32 24 18 11 5
860 870 92 82 72 62 53 43 33 25 19 12 6
870 880 93 84 74 64 54 44 35 26 20 13 7
880 890 95 85 75 65 56 46 36 27 21 14 8
890 900 96 87 77 67 57 47 38 28 22 15 9
900 910 98 88 78 68 59 49 39 29 23 16 10
910 920 99 90 80 70 60 50 41 31 24 17 11
920 930 101 91 81 71 62 52 42 32 25 18 12
930 940 102 93 83 73 63 53 44 34 26 19 13
940 950 104 94 84 74 65 55 45 35 27 20 14
950 960 105 96 86 76 66 56 47 37 28 21 15
960 970 107 97 87 77 68 58 48 38 29 22 16
970 980 108 99 89 79 69 59 50 40 30 23 17
980 990 110 100 90 80 71 61 51 41 31 24 18
990 1,000 111 102 92 82 72 62 53 43 33 25 19
1,000 1,010 113 103 93 83 74 64 54 44 34 26 20
1,010 1,020 114 105 95 85 75 65 56 46 36 27 21
1,020 1,030 116 106 96 86 77 67 57 47 37 28 22
1,030 1,040 117 108 98 88 78 68 59 49 39 29 23
1,040 1,050 119 109 99 89 80 70 60 50 40 31 24
1,050 1,060 120 111 101 91 81 71 62 52 42 32 25
1,060 1,070 122 112 102 92 83 73 63 53 43 34 26
1,070 1,080 123 114 104 94 84 74 65 55 45 35 27
1,080 1,090 125 115 105 95 86 76 66 56 46 37 28
1,090 1,100 126 117 107 97 87 77 68 58 48 38 29
1,100 1,110 128 118 108 98 89 79 69 59 49 40 30
1,110 1,120 129 120 110 100 90 80 71 61 51 41 31
1,120 1,130 131 121 111 101 92 82 72 62 52 43 33
1,130 1,140 132 123 113 103 93 83 74 64 54 44 34
1,140 1,150 134 124 114 104 95 85 75 65 55 46 36
1,150 1,160 135 126 116 106 96 86 77 67 57 47 37
1,160 1,170 137 127 117 107 98 88 78 68 58 49 39
1,170 1,180 138 129 119 109 99 89 80 70 60 50 40
1,180 1,190 140 130 120 110 101 91 81 71 61 52 42
1,190 1,200 141 132 122 112 102 92 83 73 63 53 43
1,200 1,210 143 133 123 113 104 94 84 74 64 55 45
1,210 1,220 144 135 125 115 105 95 86 76 66 56 46
1,220 1,230 146 136 126 116 107 97 87 77 67 58 48
1,230 1,240 147 138 128 118 108 98 89 79 69 59 49
1,240 1,250 149 139 129 119 110 100 90 80 70 61 51
1,250 1,260 150 141 131 121 111 101 92 82 72 62 52
1,260 1,270 152 142 132 122 113 103 93 83 73 64 54
1,270 1,280 153 144 134 124 114 104 95 85 75 65 55
1,280 1,290 155 145 135 125 116 106 96 86 76 67 57
1,290 1,300 156 147 137 127 117 107 98 88 78 68 58
1,300 1,310 158 148 138 128 119 109 99 89 79 70 60
1,310 1,320 159 150 140 130 120 110 101 91 81 71 61
1,320 1,330 161 151 141 131 122 112 102 92 82 73 63
1,330 1,340 162 153 143 133 123 113 104 94 84 74 64
1,340 1,350 164 154 144 134 125 115 105 95 85 76 66
1,350 1,360 165 156 146 136 126 116 107 97 87 77 67
1,360 1,370 167 157 147 137 128 118 108 98 88 79 69
1,370 1,380 170 159 149 139 129 119 110 100 90 80 70
1,380 1,390 172 160 150 140 131 121 111 101 91 82 72
1,390 1,400 175 162 152 142 132 122 113 103 93 83 73
Page 49 of 57
23d2b004-a39d-475c-ac2c-4bf750a54854.xls - Single bi-weekly
SINGLE Persons—BIWEEKLY Payroll Period (For Wages Paid in 2007)
If the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least than The amount of income tax to be withheld is—
$0 $105 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
105 110 1 0 0 0 0 0 0 0 0 0 0
110 115 1 0 0 0 0 0 0 0 0 0 0
115 120 2 0 0 0 0 0 0 0 0 0 0
120 125 2 0 0 0 0 0 0 0 0 0 0
125 130 3 0 0 0 0 0 0 0 0 0 0
130 135 3 0 0 0 0 0 0 0 0 0 0
135 140 4 0 0 0 0 0 0 0 0 0 0
140 145 4 0 0 0 0 0 0 0 0 0 0
145 150 5 0 0 0 0 0 0 0 0 0 0
150 155 5 0 0 0 0 0 0 0 0 0 0
155 160 6 0 0 0 0 0 0 0 0 0 0
160 165 6 0 0 0 0 0 0 0 0 0 0
165 170 7 0 0 0 0 0 0 0 0 0 0
170 175 7 0 0 0 0 0 0 0 0 0 0
175 180 8 0 0 0 0 0 0 0 0 0 0
180 185 8 0 0 0 0 0 0 0 0 0 0
185 190 9 0 0 0 0 0 0 0 0 0 0
190 195 9 0 0 0 0 0 0 0 0 0 0
195 200 10 0 0 0 0 0 0 0 0 0 0
200 205 10 0 0 0 0 0 0 0 0 0 0
205 210 11 0 0 0 0 0 0 0 0 0 0
210 215 11 0 0 0 0 0 0 0 0 0 0
215 220 12 0 0 0 0 0 0 0 0 0 0
220 225 12 0 0 0 0 0 0 0 0 0 0
225 230 13 0 0 0 0 0 0 0 0 0 0
230 235 13 0 0 0 0 0 0 0 0 0 0
235 240 14 0 0 0 0 0 0 0 0 0 0
240 245 14 1 0 0 0 0 0 0 0 0 0
245 250 15 1 0 0 0 0 0 0 0 0 0
250 260 15 2 0 0 0 0 0 0 0 0 0
260 270 16 3 0 0 0 0 0 0 0 0 0
270 280 17 4 0 0 0 0 0 0 0 0 0
280 290 18 5 0 0 0 0 0 0 0 0 0
290 300 19 6 0 0 0 0 0 0 0 0 0
300 310 20 7 0 0 0 0 0 0 0 0 0
310 320 21 8 0 0 0 0 0 0 0 0 0
320 330 22 9 0 0 0 0 0 0 0 0 0
330 340 23 10 0 0 0 0 0 0 0 0 0
340 350 24 11 0 0 0 0 0 0 0 0 0
350 360 25 12 0 0 0 0 0 0 0 0 0
360 370 26 13 0 0 0 0 0 0 0 0 0
370 380 27 14 1 0 0 0 0 0 0 0 0
380 390 28 15 2 0 0 0 0 0 0 0 0
390 400 30 16 3 0 0 0 0 0 0 0 0
400 410 31 17 4 0 0 0 0 0 0 0 0
410 420 33 18 5 0 0 0 0 0 0 0 0
420 430 34 19 6 0 0 0 0 0 0 0 0
430 440 36 20 7 0 0 0 0 0 0 0 0
440 450 37 21 8 0 0 0 0 0 0 0 0
450 460 39 22 9 0 0 0 0 0 0 0 0
460 470 40 23 10 0 0 0 0 0 0 0 0
470 480 42 24 11 0 0 0 0 0 0 0 0
480 490 43 25 12 0 0 0 0 0 0 0 0
490 500 45 26 13 0 0 0 0 0 0 0 0
500 520 47 28 15 2 0 0 0 0 0 0 0
520 540 50 30 17 4 0 0 0 0 0 0 0
540 560 53 33 19 6 0 0 0 0 0 0 0
560 580 56 36 21 8 0 0 0 0 0 0 0
580 600 59 39 23 10 0 0 0 0 0 0 0
600 620 62 42 25 12 0 0 0 0 0 0 0
620 640 65 45 27 14 1 0 0 0 0 0 0
640 660 68 48 29 16 3 0 0 0 0 0 0
660 680 71 51 32 18 5 0 0 0 0 0 0
680 700 74 54 35 20 7 0 0 0 0 0 0
700 720 77 57 38 22 9 0 0 0 0 0 0
720 740 80 60 41 24 11 0 0 0 0 0 0
740 760 83 63 44 26 13 0 0 0 0 0 0
760 780 86 66 47 28 15 1 0 0 0 0 0
780 800 89 69 50 30 17 3 0 0 0 0 0
800 820 92 72 53 33 19 5 0 0 0 0 0
820 840 95 75 56 36 21 7 0 0 0 0 0
840 860 98 78 59 39 23 9 0 0 0 0 0
860 880 101 81 62 42 25 11 0 0 0 0 0
880 900 104 84 65 45 27 13 0 0 0 0 0
900 920 107 87 68 48 29 15 2 0 0 0 0
920 940 110 90 71 51 31 17 4 0 0 0 0
940 960 113 93 74 54 34 19 6 0 0 0 0
960 980 116 96 77 57 37 21 8 0 0 0 0
980 1,000 119 99 80 60 40 23 10 0 0 0 0
1,000 1,020 122 102 83 63 43 25 12 0 0 0 0
1,020 1,040 125 105 86 66 46 27 14 1 0 0 0
1,040 1,060 128 108 89 69 49 30 16 3 0 0 0
1,060 1,080 131 111 92 72 52 33 18 5 0 0 0
1,080 1,100 134 114 95 75 55 36 20 7 0 0 0
1,100 1,120 137 117 98 78 58 39 22 9 0 0 0
1,120 1,140 140 120 101 81 61 42 24 11 0 0 0
1,140 1,160 143 123 104 84 64 45 26 13 0 0 0
1,160 1,180 146 126 107 87 67 48 28 15 2 0 0
1,180 1,200 149 129 110 90 70 51 31 17 4 0 0
1,200 1,220 152 132 113 93 73 54 34 19 6 0 0
1,220 1,240 155 135 116 96 76 57 37 21 8 0 0
1,240 1,260 158 138 119 99 79 60 40 23 10 0 0
1,260 1,280 161 141 122 102 82 63 43 25 12 0 0
1,280 1,300 164 144 125 105 85 66 46 27 14 1 0
1,300 1,320 169 147 128 108 88 69 49 30 16 3 0
1,320 1,340 174 150 131 111 91 72 52 33 18 5 0
1,340 1,360 179 153 134 114 94 75 55 36 20 7 0
1,360 1,380 184 156 137 117 97 78 58 39 22 9 0
1,380 1,400 189 159 140 120 100 81 61 42 24 11 0
1,400 1,420 194 162 143 123 103 84 64 45 26 13 0
1,420 1,440 199 166 146 126 106 87 67 48 28 15 2
1,440 1,460 204 171 149 129 109 90 70 51 31 17 4
1,460 1,480 209 176 152 132 112 93 73 54 34 19 6
1,480 1,500 214 181 155 135 115 96 76 57 37 21 8
1,500 1,520 219 186 158 138 118 99 79 60 40 23 10
1,520 1,540 224 191 161 141 121 102 82 63 43 25 12
1,540 1,560 229 196 164 144 124 105 85 66 46 27 14
1,560 1,580 234 201 169 147 127 108 88 69 49 29 16
1,580 1,600 239 206 174 150 130 111 91 72 52 32 18
1,600 1,620 244 211 179 153 133 114 94 75 55 35 20
1,620 1,640 249 216 184 156 136 117 97 78 58 38 22
1,640 1,660 254 221 189 159 139 120 100 81 61 41 24
1,660 1,680 259 226 194 162 142 123 103 84 64 44 26
1,680 1,700 264 231 199 166 145 126 106 87 67 47 28
1,700 1,720 269 236 204 171 148 129 109 90 70 50 31
1,720 1,740 274 241 209 176 151 132 112 93 73 53 34
1,740 1,760 279 246 214 181 154 135 115 96 76 56 37
1,760 1,780 284 251 219 186 157 138 118 99 79 59 40
1,780 1,800 289 256 224 191 160 141 121 102 82 62 43
1,800 1,820 294 261 229 196 163 144 124 105 85 65 46
1,820 1,840 299 266 234 201 168 147 127 108 88 68 49
1,840 1,860 304 271 239 206 173 150 130 111 91 71 52
1,860 1,880 309 276 244 211 178 153 133 114 94 74 55
1,880 1,900 314 281 249 216 183 156 136 117 97 77 58
1,900 1,920 319 286 254 221 188 159 139 120 100 80 61
1,920 1,940 324 291 259 226 193 162 142 123 103 83 64
1,940 1,960 329 296 264 231 198 165 145 126 106 86 67
1,960 1,980 334 301 269 236 203 170 148 129 109 89 70
1,980 2,000 339 306 274 241 208 175 151 132 112 92 73
2,000 2,020 344 311 279 246 213 180 154 135 115 95 76
2,020 2,040 349 316 284 251 218 185 157 138 118 98 79
2,040 2,060 354 321 289 256 223 190 160 141 121 101 82
2,060 2,080 359 326 294 261 228 195 163 144 124 104 85
2,080 2,100 364 331 299 266 233 200 168 147 127 107 88
Page 50 of 57
23d2b004-a39d-475c-ac2c-4bf750a54854.xls - Married bi-weekly
MARRIED Persons—BIWEEKLY Payroll Period (For Wages Paid in 2007)
If the wages are – And the number of withholding allowances claimed is—
But less 0 1 2 3 4 5 6 7 8 9 10
At least than The amount of income tax to be withheld is—
$0 $250 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
250 260 0 0 0 0 0 0 0 0 0 0 0
260 270 0 0 0 0 0 0 0 0 0 0 0
270 280 0 0 0 0 0 0 0 0 0 0 0
280 290 0 0 0 0 0 0 0 0 0 0 0
290 300 0 0 0 0 0 0 0 0 0 0 0
300 310 0 0 0 0 0 0 0 0 0 0 0
310 320 1 0 0 0 0 0 0 0 0 0 0
320 330 2 0 0 0 0 0 0 0 0 0 0
330 340 3 0 0 0 0 0 0 0 0 0 0
340 350 4 0 0 0 0 0 0 0 0 0 0
350 360 5 0 0 0 0 0 0 0 0 0 0
360 370 6 0 0 0 0 0 0 0 0 0 0
370 380 7 0 0 0 0 0 0 0 0 0 0
380 390 8 0 0 0 0 0 0 0 0 0 0
390 400 9 0 0 0 0 0 0 0 0 0 0
400 410 10 0 0 0 0 0 0 0 0 0 0
410 420 11 0 0 0 0 0 0 0 0 0 0
420 430 12 0 0 0 0 0 0 0 0 0 0
430 440 13 0 0 0 0 0 0 0 0 0 0
440 450 14 1 0 0 0 0 0 0 0 0 0
450 460 15 2 0 0 0 0 0 0 0 0 0
460 470 16 3 0 0 0 0 0 0 0 0 0
470 480 17 4 0 0 0 0 0 0 0 0 0
480 490 18 5 0 0 0 0 0 0 0 0 0
490 500 19 6 0 0 0 0 0 0 0 0 0
500 520 20 7 0 0 0 0 0 0 0 0 0
520 540 22 9 0 0 0 0 0 0 0 0 0
540 560 24 11 0 0 0 0 0 0 0 0 0
560 580 26 13 0 0 0 0 0 0 0 0 0
580 600 28 15 2 0 0 0 0 0 0 0 0
600 620 30 17 4 0 0 0 0 0 0 0 0
620 640 32 19 6 0 0 0 0 0 0 0 0
640 660 34 21 8 0 0 0 0 0 0 0 0
660 680 36 23 10 0 0 0 0 0 0 0 0
680 700 38 25 12 0 0 0 0 0 0 0 0
700 720 40 27 14 1 0 0 0 0 0 0 0
720 740 42 29 16 3 0 0 0 0 0 0 0
740 760 44 31 18 5 0 0 0 0 0 0 0
760 780 46 33 20 7 0 0 0 0 0 0 0
780 800 48 35 22 9 0 0 0 0 0 0 0
800 820 50 37 24 11 0 0 0 0 0 0 0
820 840 52 39 26 13 0 0 0 0 0 0 0
840 860 54 41 28 15 2 0 0 0 0 0 0
860 880 56 43 30 17 4 0 0 0 0 0 0
880 900 58 45 32 19 6 0 0 0 0 0 0
900 920 61 47 34 21 8 0 0 0 0 0 0
920 940 64 49 36 23 10 0 0 0 0 0 0
940 960 67 51 38 25 12 0 0 0 0 0 0
960 980 70 53 40 27 14 1 0 0 0 0 0
980 1,000 73 55 42 29 16 3 0 0 0 0 0
1,000 1,020 76 57 44 31 18 5 0 0 0 0 0
1,020 1,040 79 59 46 33 20 7 0 0 0 0 0
1,040 1,060 82 62 48 35 22 9 0 0 0 0 0
1,060 1,080 85 65 50 37 24 11 0 0 0 0 0
1,080 1,100 88 68 52 39 26 13 0 0 0 0 0
1,100 1,120 91 71 54 41 28 15 2 0 0 0 0
1,120 1,140 94 74 56 43 30 17 4 0 0 0 0
1,140 1,160 97 77 58 45 32 19 6 0 0 0 0
1,160 1,180 100 80 61 47 34 21 8 0 0 0 0
1,180 1,200 103 83 64 49 36 23 10 0 0 0 0
1,200 1,220 106 86 67 51 38 25 12 0 0 0 0
1,220 1,240 109 89 70 53 40 27 14 1 0 0 0
1,240 1,260 112 92 73 55 42 29 16 3 0 0 0
1,260 1,280 115 95 76 57 44 31 18 5 0 0 0
1,280 1,300 118 98 79 59 46 33 20 7 0 0 0
1,300 1,320 121 101 82 62 48 35 22 9 0 0 0
1,320 1,340 124 104 85 65 50 37 24 11 0 0 0
1,340 1,360 127 107 88 68 52 39 26 13 0 0 0
1,360 1,380 130 110 91 71 54 41 28 15 2 0 0
1,380 1,400 133 113 94 74 56 43 30 17 4 0 0
1,400 1,420 136 116 97 77 58 45 32 19 6 0 0
1,420 1,440 139 119 100 80 60 47 34 21 8 0 0
1,440 1,460 142 122 103 83 63 49 36 23 10 0 0
1,460 1,480 145 125 106 86 66 51 38 25 12 0 0
1,480 1,500 148 128 109 89 69 53 40 27 14 1 0
1,500 1,520 151 131 112 92 72 55 42 29 16 3 0
1,520 1,540 154 134 115 95 75 57 44 31 18 5 0
1,540 1,560 157 137 118 98 78 59 46 33 20 7 0
1,560 1,580 160 140 121 101 81 62 48 35 22 9 0
1,580 1,600 163 143 124 104 84 65 50 37 24 11 0
1,600 1,620 166 146 127 107 87 68 52 39 26 13 0
1,620 1,640 169 149 130 110 90 71 54 41 28 15 1
1,640 1,660 172 152 133 113 93 74 56 43 30 17 3
1,660 1,680 175 155 136 116 96 77 58 45 32 19 5
1,680 1,700 178 158 139 119 99 80 60 47 34 21 7
1,700 1,720 181 161 142 122 102 83 63 49 36 23 9
1,720 1,740 184 164 145 125 105 86 66 51 38 25 11
1,740 1,760 187 167 148 128 108 89 69 53 40 27 13
1,760 1,780 190 170 151 131 111 92 72 55 42 29 15
1,780 1,800 193 173 154 134 114 95 75 57 44 31 17
1,800 1,820 196 176 157 137 117 98 78 59 46 33 19
1,820 1,840 199 179 160 140 120 101 81 62 48 35 21
1,840 1,860 202 182 163 143 123 104 84 65 50 37 23
1,860 1,880 205 185 166 146 126 107 87 68 52 39 25
1,880 1,900 208 188 169 149 129 110 90 71 54 41 27
1,900 1,920 211 191 172 152 132 113 93 74 56 43 29
1,920 1,940 214 194 175 155 135 116 96 77 58 45 31
1,940 1,960 217 197 178 158 138 119 99 80 60 47 33
1,960 1,980 220 200 181 161 141 122 102 83 63 49 35
1,980 2,000 223 203 184 164 144 125 105 86 66 51 37
2,000 2,020 226 206 187 167 147 128 108 89 69 53 39
2,020 2,040 229 209 190 170 150 131 111 92 72 55 41
2,040 2,060 232 212 193 173 153 134 114 95 75 57 43
2,060 2,080 235 215 196 176 156 137 117 98 78 59 45
2,080 2,100 238 218 199 179 159 140 120 101 81 61 47
2,100 2,120 241 221 202 182 162 143 123 104 84 64 49
2,120 2,140 244 224 205 185 165 146 126 107 87 67 51
2,140 2,160 247 227 208 188 168 149 129 110 90 70 53
2,160 2,180 250 230 211 191 171 152 132 113 93 73 55
2,180 2,200 253 233 214 194 174 155 135 116 96 76 57
2,200 2,220 256 236 217 197 177 158 138 119 99 79 60
2,220 2,240 259 239 220 200 180 161 141 122 102 82 63
2,240 2,260 262 242 223 203 183 164 144 125 105 85 66
2,260 2,280 265 245 226 206 186 167 147 128 108 88 69
2,280 2,300 268 248 229 209 189 170 150 131 111 91 72
2,300 2,320 271 251 232 212 192 173 153 134 114 94 75
2,320 2,340 274 254 235 215 195 176 156 137 117 97 78
2,340 2,360 277 257 238 218 198 179 159 140 120 100 81
2,360 2,380 280 260 241 221 201 182 162 143 123 103 84
2,380 2,400 283 263 244 224 204 185 165 146 126 106 87
2,400 2,420 286 266 247 227 207 188 168 149 129 109 90
2,420 2,440 289 269 250 230 210 191 171 152 132 112 93
2,440 2,460 292 272 253 233 213 194 174 155 135 115 96
2,460 2,480 295 275 256 236 216 197 177 158 138 118 99
2,480 2,500 298 278 259 239 219 200 180 161 141 121 102
2,500 2,520 301 281 262 242 222 203 183 164 144 124 105
2,520 2,540 304 284 265 245 225 206 186 167 147 127 108
2,540 2,560 307 287 268 248 228 209 189 170 150 130 111
2,560 2,580 310 290 271 251 231 212 192 173 153 133 114
2,580 2,600 313 293 274 254 234 215 195 176 156 136 117
2,600 2,620 316 296 277 257 237 218 198 179 159 139 120
2,620 2,640 319 299 280 260 240 221 201 182 162 142 123
2,640 2,660 322 302 283 263 243 224 204 185 165 145 126
2,660 2,680 325 305 286 266 246 227 207 188 168 148 129
2,680 2,700 328 308 289 269 249 230 210 191 171 151 132
Page 51 of 57
Percentage Method: Amount for One Withholding Allowance Tables for Per
Payroll Period One Withholding Allowance W
Weekly 59.62 Single (ind
If the amount of wages (after
Biweekly 119.23 subtracting withhodlind allowance) is:
Semimonthly 129.17 Not over $51.00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Monthly 258.33 Over -- But not over --
Quarterly 775 $ 51 $ 187
Semiannually 1550 $ 187 $ 592
Annually 3100 $ 592 $ 1,317
Daily or miscellaneous (each
day of the payroll perid) 11.92 $ 1,317 $ 2,860
$ 2,860 $ 6,177
$ 6,177
Example 1:
Employee Joe
Pay Period Weekly
Weekly Gross = $ 1,900.50
Martital Status = Single
Allowances = 4
What is the federal withholding
tax?
Step 1: Find the withholding allowance for one person.
Use the "Percentage Method Income Tax Withholding
Table"
One withholding allowance = 59.62
Step 2: Multiply the number of withholdings times the
allowance for one person
# of allowances = 4
One withholding allowance = 59.62
Total earnings that are exempt
from tax this week = 238.48
Step 3: Subtract the amount in step 2 from the gross
income to get the taxable amount
Weekly Gross = $ 1,900.50
Total earnings that are exempt
from tax this week = 238.48
Earnings that are taxed this
week = $ 1,662.02
Step 4: Find the appropriate section from the "Tables for
Percentage Method of Withholding". Determine the
Federal Income Withholding Tax
Tax part 1 = Amount from
Previous brackets = 255.60
Tax part 2 = ($1,662.02 -
$1,317.00)* 28% = $ 96.61
Total Tax = 352.21
Tables for Percentage Method of Withholding
Weekly Payroll Period
Single (indluding head of household)
The amount of the income tax to withhold is:
$0
Rate Tax from Previous brackets Rule
10% $0 10% of the excess over $51
15% 13.60 $13.60 plus 15% of the excess over $187
25% 74.35 $74.35 plus 25% of the excess over $592
28% 255.60 $255.60 plus 28% of the excess over $1,317
33% 687.64 $687.64 plus 33% of the excess over $2,860
35% 1,782.25 $1,782.25 plus 35% of the excess over $6,177
Percentage Method: Amount for One Withholding Allowance Tables for Per
Payroll Period One Withholding Allowance W
Weekly 59.62
If the amount of wages (after
Biweekly 119.23 subtracting withholding allowance) is:
Semimonthly 129.17 Not over $154.00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Monthly 258.33 Over -- But not over --
Quarterly 775 $ 154 $ 429
Semiannually 1550 $ 429 $ 1,245
Annually 3100 $ 1,245 $ 2,270
Daily or miscellaneous (each
day of the payroll perid) 11.92 $ 2,270 $ 3,568
$ 3,568 $ 6,271
$ 6,271
Example 1:
Employee Joe
Pay Period Weekly
Weekly Gross = $ 1,750.00
Martital Status = Married
Allowances = 4
What is the federal withholding
tax?
Step 1: Find the withholding allowance for one person.
Use the "Percentage Method Income Tax Withholding
Table"
One withholding allowance = 59.62
Step 2: Multiply the number of withholdings times the
allowance for one person
# of allowances = 4
One withholding allowance = 59.62
Total earnings that are exempt
from tax this week = 238.48
Step 3: Subtract the amount in step 2 from the gross
income to get the taxable amount
Weekly Gross = $ 1,750.00
Total earnings that are exempt
from tax this week = 238.48
Earnings that are taxed this
week = $ 1,511.52
Step 4: Find the appropriate section from the "Tables for
Percentage Method of Withholding". Determine the
Federal Income Withholding Tax
Tax part 1 = Amount from
Previous brackets = 149.90
Tax part 2 = ($1,511.52 -
$2,270.00)* 28% = $ 66.63
Total Tax = 216.53
Tables for Percentage Method of Withholding
Weekly Payroll Period
Married
The amount of the income tax to withhold is:
$0
Rate Tax from Previous brackets Rule
10% $0 10% of the excess over $154
15% 27.50 $27.50 plus 15% of the excess over $429
25% 149.90 $149.90 plus 25% of the excess over $1,245
28% 406.15 $406.15 plus 28% of the excess over $2,270
33% 769.59 $769.59 plus 33% of the excess over $3,568
35% 1,661.58 $1,661.58 plus 35% of the excess over $6,271
If June had monthly gross earnings of $5,200.33 and the state
income tax rate was 4%, find the state withholding income tax
Step 1: List All Facts, State Goal, What Formula?
Gross = $ 5,200.33
State income tax rate = 4.25%
Step 2: Setup & Solve Using Excel features
State withholding income tax = 221.01
Step 3: Write Answer In Words
If June had monthly gross earnings of $5,200.33 and the state
income tax rate was 4%, her state withholding income tax would
be $221.01
At the end of the month, if Peet's Coffee owes Social Security FICA tax of $4,000.23, Medicare FICA of
$935.54 and Federal Income tax withholding tax of 6890.00, what is the total the Peet's must send to the
IRS
Social Security FICA Employee Deductions collected = $ 4,000.23
Social Security FICA Employer Match = 4,000.23
Medicare FICA Employee Deductions collected = 935.54
Medicare FICA Employer Match = 935.54
Federal Income tax withholding tax = 6,890.00
Total = $ 16,761.54
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