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Publication 15-A
taxmap/pubs/p15a-011.htm#en_us_publink1000255776

Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables(p48)

rule
If you want to combine amounts to be withheld as income tax, employee social security tax, and employee Medicare tax, you may use the combined tables on pages 48–67.
EIC
You cannot use the combined tables on pages 48–67 to figure withholding on the wages of nonresident alien employees. Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. For information about this procedure, see Publication 15 (Circular E).
Combined withholding tables for single and married taxpayers are shown for weekly, biweekly, semimonthly, monthly, and daily or miscellaneous payroll periods. The payroll period and marital status of the employee determine the table to be used.
If the wages are greater than the highest wage bracket in the applicable table, you will have to use one of the other methods for figuring income tax withholding described in this publication or in Publication 15 (Circular E). For wages that do not exceed $113,700 the combined social security tax rate and Medicare tax rate is 7.65% each for the employee and employer for wages paid in 2013. You can figure the employee social security tax by multiplying the wages by 6.2%, and you can figure the employee Medicare tax by multiplying the wages by 1.45%.
The combined tables give the correct total withholding only if wages for social security and Medicare taxes and income tax withholding are the same. When you have paid more than the maximum amount of wages subject to social security tax ($113,700 in 2013) in a calendar year, you may no longer use the combined tables.
If you use the combined withholding tables, use the following steps to find the amounts to report on your
Form 941 or Form 944.
  1. Employee social security tax withheld. Multiply the wages by 6.2%.
  2. Employee Medicare tax withheld. Multiply the wages by 1.45%.
  3. Income tax withheld. Subtract the amounts from steps 1 and 2 from the total tax withheld.
You can figure the amounts to be shown on Form W-2 in the same way.
SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 2013)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is——
$ 0$557.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
5560$6.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40
60656.784.784.784.784.784.784.784.784.784.784.78
65708.165.165.165.165.165.165.165.165.165.165.16
70758.555.555.555.555.555.555.555.555.555.555.55
75809.935.935.935.935.935.935.935.935.935.935.93
808510.316.316.316.316.316.316.316.316.316.316.31
859011.696.696.696.696.696.696.696.696.696.696.69
909512.087.087.087.087.087.087.087.087.087.087.08
9510013.467.467.467.467.467.467.467.467.467.467.46
10010513.847.847.847.847.847.847.847.847.847.847.84
10511015.228.228.228.228.228.228.228.228.228.228.22
11011515.618.618.618.618.618.618.618.618.618.618.61
11512016.998.998.998.998.998.998.998.998.998.998.99
12012517.3710.379.379.379.379.379.379.379.379.379.37
12513018.7510.759.759.759.759.759.759.759.759.759.75
13013519.1412.1410.1410.1410.1410.1410.1410.1410.1410.1410.14
13514020.5212.5210.5210.5210.5210.5210.5210.5210.5210.5210.52
14014520.9013.9010.9010.9010.9010.9010.9010.9010.9010.9010.90
14515022.2814.2811.2811.2811.2811.2811.2811.2811.2811.2811.28
15015522.6715.6711.6711.6711.6711.6711.6711.6711.6711.6711.67
15516024.0516.0512.0512.0512.0512.0512.0512.0512.0512.0512.05
16016524.4317.4312.4312.4312.4312.4312.4312.4312.4312.4312.43
16517025.8117.8112.8112.8112.8112.8112.8112.8112.8112.8112.81
17017526.2019.2013.2013.2013.2013.2013.2013.2013.2013.2013.20
17518027.5819.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018527.9620.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519029.3421.3414.3414.3414.3414.3414.3414.3414.3414.3414.34
19019529.7322.7314.7314.7314.7314.7314.7314.7314.7314.7314.73
19520031.1123.1116.1115.1115.1115.1115.1115.1115.1115.1115.11
20021031.6824.6816.6815.6815.6815.6815.6815.6815.6815.6815.68
21022033.4526.4518.4516.4516.4516.4516.4516.4516.4516.4516.45
22023036.2128.2120.2117.2117.2117.2117.2117.2117.2117.2117.21
23024037.9829.9821.9817.9817.9817.9817.9817.9817.9817.9817.98
24025040.7431.7423.7418.7418.7418.7418.7418.7418.7418.7418.74
25026042.5133.5125.5119.5119.5119.5119.5119.5119.5119.5119.51
26027045.2735.2727.2720.2720.2720.2720.2720.2720.2720.2720.27
27028047.0437.0429.0422.0421.0421.0421.0421.0421.0421.0421.04
28029049.8038.8030.8023.8021.8021.8021.8021.8021.8021.8021.80
29030051.5740.5732.5725.5722.5722.5722.5722.5722.5722.5722.57
30031054.3343.3334.3327.3323.3323.3323.3323.3323.3323.3323.33
31032056.1045.1036.1029.1024.1024.1024.1024.1024.1024.1024.10
32033058.8647.8637.8630.8624.8624.8624.8624.8624.8624.8624.86
33034060.6349.6339.6332.6325.6325.6325.6325.6325.6325.6325.63
34035063.3952.3941.3934.3926.3926.3926.3926.3926.3926.3926.39
35036065.1654.1643.1636.1628.1627.1627.1627.1627.1627.1627.16
36037067.9256.9244.9237.9229.9227.9227.9227.9227.9227.9227.92
37038069.6958.6947.6939.6931.6928.6928.6928.6928.6928.6928.69
38039072.4561.4549.4541.4533.4529.4529.4529.4529.4529.4529.45
39040074.2263.2252.2243.2235.2230.2230.2230.2230.2230.2230.22
40041076.9865.9853.9844.9836.9830.9830.9830.9830.9830.9830.98
41042078.7567.7556.7546.7538.7531.7531.7531.7531.7531.7531.75
42043081.5170.5158.5148.5140.5133.5132.5132.5132.5132.5132.51
43044083.2872.2861.2850.2842.2835.2833.2833.2833.2833.2833.28
44045086.0475.0463.0452.0444.0437.0434.0434.0434.0434.0434.04
45046087.8176.8165.8154.8145.8138.8134.8134.8134.8134.8134.81
46047090.5779.5767.5756.5747.5740.5735.5735.5735.5735.5735.57
47048092.3481.3470.3459.3449.3442.3436.3436.3436.3436.3436.34
48049095.1084.1072.1061.1051.1044.1037.1037.1037.1037.1037.10
49050096.8785.8774.8763.8752.8745.8737.8737.8737.8737.8737.87
50051099.6388.6376.6365.6354.6347.6339.6338.6338.6338.6338.63
510520101.4090.4079.4068.4056.4049.4041.4039.4039.4039.4039.40
520530104.1693.1681.1670.1659.1651.1643.1640.1640.1640.1640.16
530540105.9394.9383.9372.9360.9352.9344.9340.9340.9340.9340.93
540550108.6997.6985.6974.6963.6954.6946.6941.6941.6941.6941.69
550560110.4699.4688.4677.4665.4656.4648.4642.4642.4642.4642.46
560570113.22102.2290.2279.2268.2258.2250.2243.2243.2243.2243.22
570580114.99103.9992.9981.9969.9959.9951.9944.9943.9943.9943.99
580590117.75106.7594.7583.7572.7561.7553.7546.7544.7544.7544.75
590600119.52108.5297.5286.5274.5263.5255.5248.5245.5245.5245.52
$600$610$122.28$111.28$99.28$88.28$77.28$66.28$57.28$50.28$46.28$46.28$46.28
610620124.05113.05102.0591.0579.0568.0559.0552.0547.0547.0547.05
620630126.81115.81103.8192.8181.8170.8160.8153.8147.8147.8147.81
630640128.58117.58106.5895.5883.5872.5862.5855.5848.5848.5848.58
640650131.34120.34108.3497.3486.3475.3464.3457.3449.3449.3449.34
650660133.11122.11111.11100.1188.1177.1166.1159.1151.1150.1150.11
660670135.87124.87112.87101.8790.8779.8767.8760.8752.8750.8750.87
670680137.64126.64115.64104.6492.6481.6470.6462.6454.6451.6451.64
680690140.40129.40117.40106.4095.4084.4072.4064.4056.4052.4052.40
690700142.17131.17120.17109.1797.1786.1775.1766.1758.1753.1753.17
700710144.93133.93121.93110.9399.9388.9376.9367.9359.9353.9353.93
710720146.70135.70124.70113.70101.7090.7079.7069.7061.7054.7054.70
720730149.46138.46126.46115.46104.4693.4681.4671.4663.4656.4655.46
730740151.23140.23129.23118.23106.2395.2384.2373.2365.2358.2356.23
740750153.99142.99130.99119.99108.9997.9985.9974.9966.9959.9956.99
750760157.76144.76133.76122.76110.7699.7688.7677.7668.7661.7657.76
760770160.52147.52135.52124.52113.52102.5290.5279.5270.5263.5258.52
770780164.29149.29138.29127.29115.29104.2993.2982.2972.2965.2959.29
780790167.05152.05140.05129.05118.05107.0595.0584.0574.0567.0560.05
790800170.82153.82142.82131.82119.82108.8297.8286.8275.8268.8260.82
800810173.58156.58144.58133.58122.58111.5899.5888.5877.5870.5862.58
810820177.35158.35147.35136.35124.35113.35102.3591.3579.3572.3564.35
820830180.11162.11149.11138.11127.11116.11104.1193.1182.1174.1166.11
830840183.88164.88151.88140.88128.88117.88106.8895.8883.8875.8867.88
840850186.64168.64153.64142.64131.64120.64108.6497.6486.6477.6469.64
850860190.41171.41156.41145.41133.41122.41111.41100.4188.4179.4171.41
860870193.17175.17158.17147.17136.17125.17113.17102.1791.1781.1773.17
870880196.94177.94160.94149.94137.94126.94115.94104.9492.9482.9474.94
880890199.70181.70162.70151.70140.70129.70117.70106.7095.7084.7076.70
890900203.47184.47165.47154.47142.47131.47120.47109.4797.4786.4778.47
900910206.23188.23169.23156.23145.23134.23122.23111.23100.2389.2380.23
910920210.00191.00172.00159.00147.00136.00125.00114.00102.0091.0082.00
920930212.76194.76175.76160.76149.76138.76126.76115.76104.7693.7683.76
930940216.53197.53178.53163.53151.53140.53129.53118.53106.5395.5385.53
940950219.29201.29182.29165.29154.29143.29131.29120.29109.2998.2987.29
950960223.06204.06185.06168.06156.06145.06134.06123.06111.06100.0689.06
960970225.82207.82188.82169.82158.82147.82135.82124.82113.82102.8290.82
970980229.59210.59191.59173.59160.59149.59138.59127.59115.59104.5993.59
980990232.35214.35195.35176.35163.35152.35140.35129.35118.35107.3595.35
9901,000236.12217.12198.12180.12165.12154.12143.12132.12120.12109.1298.12
1,0001,010238.88220.88201.88182.88167.88156.88144.88133.88122.88111.8899.88
1,0101,020242.65223.65204.65186.65169.65158.65147.65136.65124.65113.65102.65
1,0201,030245.41227.41208.41189.41172.41161.41149.41138.41127.41116.41104.41
1,0301,040249.18230.18211.18193.18174.18163.18152.18141.18129.18118.18107.18
1,0401,050251.94233.94214.94195.94176.94165.94153.94142.94131.94120.94108.94
1,0501,060255.71236.71217.71199.71180.71167.71156.71145.71133.71122.71111.71
1,0601,070258.47240.47221.47202.47183.47170.47158.47147.47136.47125.47113.47
1,0701,080262.24243.24224.24206.24187.24172.24161.24150.24138.24127.24116.24
1,0801,090265.00247.00228.00209.00190.00175.00163.00152.00141.00130.00118.00
1,0901,100268.77249.77230.77212.77193.77176.77165.77154.77142.77131.77120.77
1,1001,110271.53253.53234.53215.53196.53179.53167.53156.53145.53134.53122.53
1,1101,120275.30256.30237.30219.30200.30181.30170.30159.30147.30136.30125.30
1,1201,130278.06260.06241.06222.06203.06185.06172.06161.06150.06139.06127.06
1,1301,140281.83262.83243.83225.83206.83187.83174.83163.83151.83140.83129.83
1,1401,150284.59266.59247.59228.59209.59191.59176.59165.59154.59143.59131.59
1,1501,160288.36269.36250.36232.36213.36194.36179.36168.36156.36145.36134.36
1,1601,170291.12273.12254.12235.12216.12198.12181.12170.12159.12148.12136.12
1,1701,180294.89275.89256.89238.89219.89200.89183.89172.89160.89149.89138.89
1,1801,190297.65279.65260.65241.65222.65204.65185.65174.65163.65152.65140.65
1,1901,200301.42282.42263.42245.42226.42207.42188.42177.42165.42154.42143.42
1,2001,210304.18286.18267.18248.18229.18211.18192.18179.18168.18157.18145.18
1,2101,220307.95288.95269.95251.95232.95213.95194.95181.95169.95158.95147.95
1,2201,230310.71292.71273.71254.71235.71217.71198.71183.71172.71161.71149.71
1,2301,240314.48295.48276.48258.48239.48220.48201.48186.48174.48163.48152.48
1,2401,250317.24299.24280.24261.24242.24224.24205.24188.24177.24166.24154.24
 
$1,250 and overDo not use this table. See page 47 for instructions.
 
MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 2013)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$  0$1257.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
125130$9.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75
13013510.1410.1410.1410.1410.1410.1410.1410.1410.1410.1410.14
13514010.5210.5210.5210.5210.5210.5210.5210.5210.5210.5210.52
14014510.9010.9010.9010.9010.9010.9010.9010.9010.9010.9010.90
14515011.2811.2811.2811.2811.2811.2811.2811.2811.2811.2811.28
15015511.6711.6711.6711.6711.6711.6711.6711.6711.6711.6711.67
15516012.0512.0512.0512.0512.0512.0512.0512.0512.0512.0512.05
16016512.4312.4312.4312.4312.4312.4312.4312.4312.4312.4312.43
16517013.8112.8112.8112.8112.8112.8112.8112.8112.8112.8112.81
17017514.2013.2013.2013.2013.2013.2013.2013.2013.2013.2013.20
17518015.5813.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018515.9613.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519017.3414.3414.3414.3414.3414.3414.3414.3414.3414.3414.34
19019517.7314.7314.7314.7314.7314.7314.7314.7314.7314.7314.73
19520019.1115.1115.1115.1115.1115.1115.1115.1115.1115.1115.11
20021020.6815.6815.6815.6815.6815.6815.6815.6815.6815.6815.68
21022022.4516.4516.4516.4516.4516.4516.4516.4516.4516.4516.45
22023024.2117.2117.2117.2117.2117.2117.2117.2117.2117.2117.21
23024025.9817.9817.9817.9817.9817.9817.9817.9817.9817.9817.98
24025027.7419.7418.7418.7418.7418.7418.7418.7418.7418.7418.74
25026029.5121.5119.5119.5119.5119.5119.5119.5119.5119.5119.51
26027031.2723.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028033.0425.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029034.8026.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030036.5728.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031038.3330.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032040.1032.1025.1024.1024.1024.1024.1024.1024.1024.1024.10
32033041.8633.8626.8624.8624.8624.8624.8624.8624.8624.8624.86
33034043.6335.6328.6325.6325.6325.6325.6325.6325.6325.6325.63
34035045.3937.3930.3926.3926.3926.3926.3926.3926.3926.3926.39
35036047.1639.1632.1627.1627.1627.1627.1627.1627.1627.1627.16
36037048.9240.9233.9227.9227.9227.9227.9227.9227.9227.9227.92
37038050.6942.6935.6928.6928.6928.6928.6928.6928.6928.6928.69
38039052.4544.4537.4529.4529.4529.4529.4529.4529.4529.4529.45
39040054.2246.2239.2231.2230.2230.2230.2230.2230.2230.2230.22
40041055.9847.9840.9832.9830.9830.9830.9830.9830.9830.9830.98
41042057.7549.7542.7534.7531.7531.7531.7531.7531.7531.7531.75
42043059.5151.5144.5136.5132.5132.5132.5132.5132.5132.5132.51
43044061.2853.2846.2838.2833.2833.2833.2833.2833.2833.2833.28
44045063.0455.0448.0440.0434.0434.0434.0434.0434.0434.0434.04
45046064.8156.8149.8141.8134.8134.8134.8134.8134.8134.8134.81
46047066.5758.5751.5743.5736.5735.5735.5735.5735.5735.5735.57
47048068.3460.3453.3445.3438.3436.3436.3436.3436.3436.3436.34
48049070.1062.1055.1047.1040.1037.1037.1037.1037.1037.1037.10
49050071.8763.8756.8748.8741.8737.8737.8737.8737.8737.8737.87
50051073.6365.6358.6350.6343.6338.6338.6338.6338.6338.6338.63
51052075.4067.4060.4052.4045.4039.4039.4039.4039.4039.4039.40
52053078.1669.1662.1654.1647.1640.1640.1640.1640.1640.1640.16
53054079.9370.9363.9355.9348.9340.9340.9340.9340.9340.9340.93
54055082.6972.6965.6957.6950.6942.6941.6941.6941.6941.6941.69
55056084.4674.4667.4659.4652.4644.4642.4642.4642.4642.4642.46
56057087.2276.2269.2261.2254.2246.2243.2243.2243.2243.2243.22
57058088.9977.9970.9962.9955.9947.9943.9943.9943.9943.9943.99
58059091.7579.7572.7564.7557.7549.7544.7544.7544.7544.7544.75
59060093.5282.5274.5266.5259.5251.5245.5245.5245.5245.5245.52
60061096.2884.2876.2868.2861.2853.2846.2846.2846.2846.2846.28
61062098.0587.0578.0570.0563.0555.0548.0547.0547.0547.0547.05
620630100.8188.8179.8171.8164.8156.8149.8147.8147.8147.8147.81
630640102.5891.5881.5873.5866.5858.5851.5848.5848.5848.5848.58
640650105.3493.3483.3475.3468.3460.3453.3449.3449.3449.3449.34
650660107.1196.1185.1177.1170.1162.1155.1150.1150.1150.1150.11
660670109.8797.8786.8778.8771.8763.8756.8750.8750.8750.8750.87
670680111.64100.6489.6480.6473.6465.6458.6451.6451.6451.6451.64
680690114.40102.4091.4082.4075.4067.4060.4052.4052.4052.4052.40
690700116.17105.1794.1784.1777.1769.1762.1754.1753.1753.1753.17
700710118.93106.9395.9385.9378.9370.9363.9355.9353.9353.9353.93
710720120.70109.7098.7087.7080.7072.7065.7057.7054.7054.7054.70
720730123.46111.46100.4689.4682.4674.4667.4659.4655.4655.4655.46
730740125.23114.23103.2391.2384.2376.2369.2361.2356.2356.2356.23
740750127.99115.99104.9993.9985.9977.9970.9962.9956.9956.9956.99
$750$760$129.76$118.76$107.76$95.76$87.76$79.76$72.76$64.76$57.76$57.76$57.76
760770132.52120.52109.5298.5289.5281.5274.5266.5259.5258.5258.52
770780134.29123.29112.29100.2991.2983.2976.2968.2961.2959.2959.29
780790137.05125.05114.05103.0593.0585.0578.0570.0563.0560.0560.05
790800138.82127.82116.82104.8294.8286.8279.8271.8264.8260.8260.82
800810141.58129.58118.58107.5896.5888.5881.5873.5866.5861.5861.58
810820143.35132.35121.35109.3598.3590.3583.3575.3568.3562.3562.35
820830146.11134.11123.11112.11101.1192.1185.1177.1170.1163.1163.11
830840147.88136.88125.88113.88102.8893.8886.8878.8871.8863.8863.88
840850150.64138.64127.64116.64105.6495.6488.6480.6473.6465.6464.64
850860152.41141.41130.41118.41107.4197.4190.4182.4175.4167.4165.41
860870155.17143.17132.17121.17110.1799.1792.1784.1777.1769.1766.17
870880156.94145.94134.94122.94111.94100.9493.9485.9478.9470.9466.94
880890159.70147.70136.70125.70114.70102.7095.7087.7080.7072.7067.70
890900161.47150.47139.47127.47116.47105.4797.4789.4782.4774.4768.47
900910164.23152.23141.23130.23119.23107.2399.2391.2384.2376.2369.23
910920166.00155.00144.00132.00121.00110.00101.0093.0086.0078.0071.00
920930168.76156.76145.76134.76123.76111.76102.7694.7687.7679.7672.76
930940170.53159.53148.53136.53125.53114.53104.5396.5389.5381.5374.53
940950173.29161.29150.29139.29128.29116.29106.2998.2991.2983.2976.29
950960175.06164.06153.06141.06130.06119.06108.06100.0693.0685.0678.06
960970177.82165.82154.82143.82132.82120.82109.82101.8294.8286.8279.82
970980179.59168.59157.59145.59134.59123.59112.59103.5996.5988.5981.59
980990182.35170.35159.35148.35137.35125.35114.35105.3598.3590.3583.35
9901,000184.12173.12162.12150.12139.12128.12117.12107.12100.1292.1285.12
1,0001,010186.88174.88163.88152.88141.88129.88118.88108.88101.8893.8886.88
1,0101,020188.65177.65166.65154.65143.65132.65121.65110.65103.6595.6588.65
1,0201,030191.41179.41168.41157.41146.41134.41123.41112.41105.4197.4190.41
1,0301,040193.18182.18171.18159.18148.18137.18126.18114.18107.1899.1892.18
1,0401,050195.94183.94172.94161.94150.94138.94127.94116.94108.94100.9493.94
1,0501,060197.71186.71175.71163.71152.71141.71130.71118.71110.71102.7195.71
1,0601,070200.47188.47177.47166.47155.47143.47132.47121.47112.47104.4797.47
1,0701,080202.24191.24180.24168.24157.24146.24135.24123.24114.24106.2499.24
1,0801,090205.00193.00182.00171.00160.00148.00137.00126.00116.00108.00101.00
1,0901,100206.77195.77184.77172.77161.77150.77139.77127.77117.77109.77102.77
1,1001,110209.53197.53186.53175.53164.53152.53141.53130.53119.53111.53104.53
1,1101,120211.30200.30189.30177.30166.30155.30144.30132.30121.30113.30106.30
1,1201,130214.06202.06191.06180.06169.06157.06146.06135.06124.06115.06108.06
1,1301,140215.83204.83193.83181.83170.83159.83148.83136.83125.83116.83109.83
1,1401,150218.59206.59195.59184.59173.59161.59150.59139.59128.59118.59111.59
1,1501,160220.36209.36198.36186.36175.36164.36153.36141.36130.36120.36113.36
1,1601,170223.12211.12200.12189.12178.12166.12155.12144.12133.12122.12115.12
1,1701,180224.89213.89202.89190.89179.89168.89157.89145.89134.89123.89116.89
1,1801,190227.65215.65204.65193.65182.65170.65159.65148.65137.65125.65118.65
1,1901,200229.42218.42207.42195.42184.42173.42162.42150.42139.42128.42120.42
1,2001,210232.18220.18209.18198.18187.18175.18164.18153.18142.18130.18122.18
1,2101,220233.95222.95211.95199.95188.95177.95166.95154.95143.95132.95123.95
1,2201,230236.71224.71213.71202.71191.71179.71168.71157.71146.71134.71125.71
1,2301,240238.48227.48216.48204.48193.48182.48171.48159.48148.48137.48127.48
1,2401,250241.24229.24218.24207.24196.24184.24173.24162.24151.24139.24129.24
1,2501,260243.01232.01221.01209.01198.01187.01176.01164.01153.01142.01131.01
1,2601,270245.77233.77222.77211.77200.77188.77177.77166.77155.77143.77132.77
1,2701,280247.54236.54225.54213.54202.54191.54180.54168.54157.54146.54135.54
1,2801,290250.30238.30227.30216.30205.30193.30182.30171.30160.30148.30137.30
1,2901,300252.07241.07230.07218.07207.07196.07185.07173.07162.07151.07140.07
1,3001,310254.83242.83231.83220.83209.83197.83186.83175.83164.83152.83141.83
1,3101,320256.60245.60234.60222.60211.60200.60189.60177.60166.60155.60144.60
1,3201,330259.36247.36236.36225.36214.36202.36191.36180.36169.36157.36146.36
1,3301,340261.13250.13239.13227.13216.13205.13194.13182.13171.13160.13149.13
1,3401,350263.89251.89240.89229.89218.89206.89195.89184.89173.89161.89150.89
1,3501,360265.66254.66243.66231.66220.66209.66198.66186.66175.66164.66153.66
1,3601,370268.42256.42245.42234.42223.42211.42200.42189.42178.42166.42155.42
1,3701,380270.19259.19248.19236.19225.19214.19203.19191.19180.19169.19158.19
1,3801,390272.95260.95249.95238.95227.95215.95204.95193.95182.95170.95159.95
 
$1,390 and overDo not use this table. See page 47 for instructions.
 
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2013)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$  0$1057.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
105110$10.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22
11011511.618.618.618.618.618.618.618.618.618.618.61
11512011.998.998.998.998.998.998.998.998.998.998.99
12012513.379.379.379.379.379.379.379.379.379.379.37
12513013.759.759.759.759.759.759.759.759.759.759.75
13013515.1410.1410.1410.1410.1410.1410.1410.1410.1410.1410.14
13514015.5210.5210.5210.5210.5210.5210.5210.5210.5210.5210.52
14014516.9010.9010.9010.9010.9010.9010.9010.9010.9010.9010.90
14515017.2811.2811.2811.2811.2811.2811.2811.2811.2811.2811.28
15015518.6711.6711.6711.6711.6711.6711.6711.6711.6711.6711.67
15516019.0512.0512.0512.0512.0512.0512.0512.0512.0512.0512.05
16016520.4312.4312.4312.4312.4312.4312.4312.4312.4312.4312.43
16517020.8112.8112.8112.8112.8112.8112.8112.8112.8112.8112.81
17017522.2013.2013.2013.2013.2013.2013.2013.2013.2013.2013.20
17518022.5813.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018523.9613.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519024.3414.3414.3414.3414.3414.3414.3414.3414.3414.3414.34
19019525.7314.7314.7314.7314.7314.7314.7314.7314.7314.7314.73
19520026.1115.1115.1115.1115.1115.1115.1115.1115.1115.1115.11
20020527.4915.4915.4915.4915.4915.4915.4915.4915.4915.4915.49
20521027.8715.8715.8715.8715.8715.8715.8715.8715.8715.8715.87
21021529.2616.2616.2616.2616.2616.2616.2616.2616.2616.2616.26
21522029.6416.6416.6416.6416.6416.6416.6416.6416.6416.6416.64
22022531.0217.0217.0217.0217.0217.0217.0217.0217.0217.0217.02
22523031.4017.4017.4017.4017.4017.4017.4017.4017.4017.4017.40
23023532.7917.7917.7917.7917.7917.7917.7917.7917.7917.7917.79
23524033.1718.1718.1718.1718.1718.1718.1718.1718.1718.1718.17
24024534.5519.5518.5518.5518.5518.5518.5518.5518.5518.5518.55
24525034.9319.9318.9318.9318.9318.9318.9318.9318.9318.9318.93
25026036.5121.5119.5119.5119.5119.5119.5119.5119.5119.5119.51
26027038.2723.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028040.0425.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029041.8026.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030043.5728.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031045.3330.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032047.1032.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033048.8633.8624.8624.8624.8624.8624.8624.8624.8624.8624.86
33034050.6335.6325.6325.6325.6325.6325.6325.6325.6325.6325.63
34035052.3937.3926.3926.3926.3926.3926.3926.3926.3926.3926.39
35036054.1639.1627.1627.1627.1627.1627.1627.1627.1627.1627.16
36037055.9240.9227.9227.9227.9227.9227.9227.9227.9227.9227.92
37038057.6942.6928.6928.6928.6928.6928.6928.6928.6928.6928.69
38039059.4544.4529.4529.4529.4529.4529.4529.4529.4529.4529.45
39040061.2246.2231.2230.2230.2230.2230.2230.2230.2230.2230.22
40041062.9847.9832.9830.9830.9830.9830.9830.9830.9830.9830.98
41042064.7549.7534.7531.7531.7531.7531.7531.7531.7531.7531.75
42043066.5151.5136.5132.5132.5132.5132.5132.5132.5132.5132.51
43044068.2853.2838.2833.2833.2833.2833.2833.2833.2833.2833.28
44045071.0455.0440.0434.0434.0434.0434.0434.0434.0434.0434.04
45046072.8156.8141.8134.8134.8134.8134.8134.8134.8134.8134.81
46047075.5758.5743.5735.5735.5735.5735.5735.5735.5735.5735.57
47048077.3460.3445.3436.3436.3436.3436.3436.3436.3436.3436.34
48049080.1062.1047.1037.1037.1037.1037.1037.1037.1037.1037.10
49050081.8763.8748.8737.8737.8737.8737.8737.8737.8737.8737.87
50052086.0267.0252.0239.0239.0239.0239.0239.0239.0239.0239.02
52054090.5570.5555.5540.5540.5540.5540.5540.5540.5540.5540.55
54056095.0874.0859.0844.0842.0842.0842.0842.0842.0842.0842.08
56058099.6177.6162.6147.6143.6143.6143.6143.6143.6143.6143.61
580600104.1481.1466.1451.1445.1445.1445.1445.1445.1445.1445.14
600620108.6785.6769.6754.6746.6746.6746.6746.6746.6746.6746.67
620640113.2090.2073.2058.2048.2048.2048.2048.2048.2048.2048.20
640660117.7394.7376.7361.7349.7349.7349.7349.7349.7349.7349.73
660680122.2699.2680.2665.2651.2651.2651.2651.2651.2651.2651.26
680700126.79103.7983.7968.7953.7952.7952.7952.7952.7952.7952.79
700720131.32108.3287.3272.3257.3254.3254.3254.3254.3254.3254.32
720740135.85112.8590.8575.8560.8555.8555.8555.8555.8555.8555.85
740760140.38117.3895.3879.3864.3857.3857.3857.3857.3857.3857.38
760780144.91121.9199.9182.9167.9158.9158.9158.9158.9158.9158.91
780800149.44126.44104.4486.4471.4460.4460.4460.4460.4460.4460.44
$800$820$153.97$130.97$108.97$89.97$74.97$61.97$61.97$61.97$61.97$61.97$61.97
820840158.50135.50113.5093.5078.5063.5063.5063.5063.5063.5063.50
840860163.03140.03118.0397.0382.0367.0365.0365.0365.0365.0365.03
860880167.56144.56122.56100.5685.5670.5666.5666.5666.5666.5666.56
880900172.09149.09127.09104.0989.0974.0968.0968.0968.0968.0968.09
900920176.62153.62131.62108.6292.6277.6269.6269.6269.6269.6269.62
920940181.15158.15136.15113.1596.1581.1571.1571.1571.1571.1571.15
940960185.68162.68140.68117.6899.6884.6872.6872.6872.6872.6872.68
960980190.21167.21145.21122.21103.2188.2174.2174.2174.2174.2174.21
9801,000194.74171.74149.74126.74106.7491.7476.7475.7475.7475.7475.74
1,0001,020199.27176.27154.27131.27110.2795.2780.2777.2777.2777.2777.27
1,0201,040203.80180.80158.80135.80113.8098.8083.8078.8078.8078.8078.80
1,0401,060208.33185.33163.33140.33118.33102.3387.3380.3380.3380.3380.33
1,0601,080212.86189.86167.86144.86122.86105.8690.8681.8681.8681.8681.86
1,0801,100217.39194.39172.39149.39127.39109.3994.3983.3983.3983.3983.39
1,1001,120221.92198.92176.92153.92131.92112.9297.9284.9284.9284.9284.92
1,1201,140226.45203.45181.45158.45136.45116.45101.4586.4586.4586.4586.45
1,1401,160230.98207.98185.98162.98140.98119.98104.9889.9887.9887.9887.98
1,1601,180235.51212.51190.51167.51145.51123.51108.5193.5189.5189.5189.51
1,1801,200240.04217.04195.04172.04150.04127.04112.0497.0491.0491.0491.04
1,2001,220244.57221.57199.57176.57154.57131.57115.57100.5792.5792.5792.57
1,2201,240249.10226.10204.10181.10159.10136.10119.10104.1094.1094.1094.10
1,2401,260253.63230.63208.63185.63163.63140.63122.63107.6395.6395.6395.63
1,2601,280258.16235.16213.16190.16168.16145.16126.16111.1697.1697.1697.16
1,2801,300262.69239.69217.69194.69172.69149.69129.69114.6999.6998.6998.69
1,3001,320267.22244.22222.22199.22177.22154.22133.22118.22103.22100.22100.22
1,3201,340271.75248.75226.75203.75181.75158.75136.75121.75106.75101.75101.75
1,3401,360276.28253.28231.28208.28186.28163.28141.28125.28110.28103.28103.28
1,3601,380280.81257.81235.81212.81190.81167.81145.81128.81113.81104.81104.81
1,3801,400285.34262.34240.34217.34195.34172.34150.34132.34117.34106.34106.34
1,4001,420289.87266.87244.87221.87199.87176.87154.87135.87120.87107.87107.87
1,4201,440294.40271.40249.40226.40204.40181.40159.40139.40124.40109.40109.40
1,4401,460298.93275.93253.93230.93208.93185.93163.93142.93127.93112.93110.93
1,4601,480303.46280.46258.46235.46213.46190.46168.46146.46131.46116.46112.46
1,4801,500308.99284.99262.99239.99217.99194.99172.99149.99134.99119.99113.99
1,5001,520315.52289.52267.52244.52222.52199.52177.52154.52138.52123.52115.52
1,5201,540322.05294.05272.05249.05227.05204.05182.05159.05142.05127.05117.05
1,5401,560328.58298.58276.58253.58231.58208.58186.58163.58145.58130.58118.58
1,5601,580335.11303.11281.11258.11236.11213.11191.11168.11149.11134.11120.11
1,5801,600341.64307.64285.64262.64240.64217.64195.64172.64152.64137.64122.64
1,6001,620348.17312.17290.17267.17245.17222.17200.17177.17156.17141.17126.17
1,6201,640354.70316.70294.70271.70249.70226.70204.70181.70159.70144.70129.70
1,6401,660361.23323.23299.23276.23254.23231.23209.23186.23164.23148.23133.23
1,6601,680367.76329.76303.76280.76258.76235.76213.76190.76168.76151.76136.76
1,6801,700374.29336.29308.29285.29263.29240.29218.29195.29173.29155.29140.29
1,7001,720380.82342.82312.82289.82267.82244.82222.82199.82177.82158.82143.82
1,7201,740387.35349.35317.35294.35272.35249.35227.35204.35182.35162.35147.35
1,7401,760393.88355.88321.88298.88276.88253.88231.88208.88186.88165.88150.88
1,7601,780400.41362.41326.41303.41281.41258.41236.41213.41191.41169.41154.41
1,7801,800406.94368.94331.94307.94285.94262.94240.94217.94195.94172.94157.94
1,8001,820413.47375.47338.47312.47290.47267.47245.47222.47200.47177.47161.47
1,8201,840420.00382.00345.00317.00295.00272.00250.00227.00205.00182.00165.00
1,8401,860426.53388.53351.53321.53299.53276.53254.53231.53209.53186.53168.53
1,8601,880433.06395.06358.06326.06304.06281.06259.06236.06214.06191.06172.06
1,8801,900439.59401.59364.59330.59308.59285.59263.59240.59218.59195.59175.59
1,9001,920446.12408.12371.12335.12313.12290.12268.12245.12223.12200.12179.12
1,9201,940452.65414.65377.65339.65317.65294.65272.65249.65227.65204.65182.65
1,9401,960459.18421.18384.18346.18322.18299.18277.18254.18232.18209.18187.18
1,9601,980465.71427.71390.71352.71326.71303.71281.71258.71236.71213.71191.71
1,9802,000472.24434.24397.24359.24331.24308.24286.24263.24241.24218.24196.24
2,0002,020478.77440.77403.77365.77335.77312.77290.77267.77245.77222.77200.77
2,0202,040485.30447.30410.30372.30340.30317.30295.30272.30250.30227.30205.30
2,0402,060491.83453.83416.83378.83344.83321.83299.83276.83254.83231.83209.83
2,0602,080498.36460.36423.36385.36349.36326.36304.36281.36259.36236.36214.36
2,0802,100504.89466.89429.89391.89354.89330.89308.89285.89263.89240.89218.89
 
$2,100 and overDo not use this table. See page 47 for instructions.
 
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2013)
And the wages are–And the number of withholding allowances claimed is—
At leastBut less than012345678910
The amount of income, social security, and Medicare taxes to be withheld is—
$  0$2507.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
250260$19.51$19.51$19.51$19.51$19.51$19.51$19.51$19.51$19.51$19.51$19.51
26027020.2720.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028021.0421.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029021.8021.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030022.5722.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031023.3323.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032024.1024.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033025.8624.8624.8624.8624.8624.8624.8624.8624.8624.8624.86
33034027.6325.6325.6325.6325.6325.6325.6325.6325.6325.6325.63
34035029.3926.3926.3926.3926.3926.3926.3926.3926.3926.3926.39
35036031.1627.1627.1627.1627.1627.1627.1627.1627.1627.1627.16
36037032.9227.9227.9227.9227.9227.9227.9227.9227.9227.9227.92
37038034.6928.6928.6928.6928.6928.6928.6928.6928.6928.6928.69
38039036.4529.4529.4529.4529.4529.4529.4529.4529.4529.4529.45
39040038.2230.2230.2230.2230.2230.2230.2230.2230.2230.2230.22
40041039.9830.9830.9830.9830.9830.9830.9830.9830.9830.9830.98
41042041.7531.7531.7531.7531.7531.7531.7531.7531.7531.7531.75
42043043.5132.5132.5132.5132.5132.5132.5132.5132.5132.5132.51
43044045.2833.2833.2833.2833.2833.2833.2833.2833.2833.2833.28
44045047.0434.0434.0434.0434.0434.0434.0434.0434.0434.0434.04
45046048.8134.8134.8134.8134.8134.8134.8134.8134.8134.8134.81
46047050.5735.5735.5735.5735.5735.5735.5735.5735.5735.5735.57
47048052.3437.3436.3436.3436.3436.3436.3436.3436.3436.3436.34
48049054.1039.1037.1037.1037.1037.1037.1037.1037.1037.1037.10
49050055.8740.8737.8737.8737.8737.8737.8737.8737.8737.8737.87
50052058.0243.0239.0239.0239.0239.0239.0239.0239.0239.0239.02
52054061.5546.5540.5540.5540.5540.5540.5540.5540.5540.5540.55
54056065.0850.0842.0842.0842.0842.0842.0842.0842.0842.0842.08
56058068.6153.6143.6143.6143.6143.6143.6143.6143.6143.6143.61
58060072.1457.1445.1445.1445.1445.1445.1445.1445.1445.1445.14
60062075.6760.6746.6746.6746.6746.6746.6746.6746.6746.6746.67
62064079.2064.2049.2048.2048.2048.2048.2048.2048.2048.2048.20
64066082.7367.7352.7349.7349.7349.7349.7349.7349.7349.7349.73
66068086.2671.2656.2651.2651.2651.2651.2651.2651.2651.2651.26
68070089.7974.7959.7952.7952.7952.7952.7952.7952.7952.7952.79
70072093.3278.3263.3254.3254.3254.3254.3254.3254.3254.3254.32
72074096.8581.8566.8555.8555.8555.8555.8555.8555.8555.8555.85
740760100.3885.3870.3857.3857.3857.3857.3857.3857.3857.3857.38
760780103.9188.9173.9158.9158.9158.9158.9158.9158.9158.9158.91
780800107.4492.4477.4462.4460.4460.4460.4460.4460.4460.4460.44
800820110.9795.9780.9765.9761.9761.9761.9761.9761.9761.9761.97
820840114.5099.5084.5069.5063.5063.5063.5063.5063.5063.5063.50
840860118.03103.0388.0373.0365.0365.0365.0365.0365.0365.0365.03
860880121.56106.5691.5676.5666.5666.5666.5666.5666.5666.5666.56
880900125.09110.0995.0980.0968.0968.0968.0968.0968.0968.0968.09
900920128.62113.6298.6283.6269.6269.6269.6269.6269.6269.6269.62
920940132.15117.15102.1587.1572.1571.1571.1571.1571.1571.1571.15
940960135.68120.68105.6890.6875.6872.6872.6872.6872.6872.6872.68
960980139.21124.21109.2194.2179.2174.2174.2174.2174.2174.2174.21
9801,000142.74127.74112.7497.7482.7475.7475.7475.7475.7475.7475.74
1,0001,020146.27131.27116.27101.2786.2777.2777.2777.2777.2777.2777.27
1,0201,040150.80134.80119.80104.8089.8078.8078.8078.8078.8078.8078.80
1,0401,060155.33138.33123.33108.3393.3380.3380.3380.3380.3380.3380.33
1,0601,080159.86141.86126.86111.8696.8681.8681.8681.8681.8681.8681.86
1,0801,100164.39145.39130.39115.39100.3985.3983.3983.3983.3983.3983.39
1,1001,120168.92148.92133.92118.92103.9288.9284.9284.9284.9284.9284.92
1,1201,140173.45152.45137.45122.45107.4592.4586.4586.4586.4586.4586.45
1,1401,160177.98155.98140.98125.98110.9895.9887.9887.9887.9887.9887.98
1,1601,180182.51160.51144.51129.51114.5199.5189.5189.5189.5189.5189.51
1,1801,200187.04165.04148.04133.04118.04103.0491.0491.0491.0491.0491.04
1,2001,220191.57169.57151.57136.57121.57106.5792.5792.5792.5792.5792.57
1,2201,240196.10174.10155.10140.10125.10110.1095.1094.1094.1094.1094.10
1,2401,260200.63178.63158.63143.63128.63113.6398.6395.6395.6395.6395.63
1,2601,280205.16183.16162.16147.16132.16117.16102.1697.1697.1697.1697.16
1,2801,300209.69187.69165.69150.69135.69120.69105.6998.6998.6998.6998.69
1,3001,320214.22192.22169.22154.22139.22124.22109.22100.22100.22100.22100.22
1,3201,340218.75196.75173.75157.75142.75127.75112.75101.75101.75101.75101.75
1,3401,360223.28201.28178.28161.28146.28131.28116.28103.28103.28103.28103.28
1,3601,380227.81205.81182.81164.81149.81134.81119.81104.81104.81104.81104.81
1,3801,400232.34210.34187.34168.34153.34138.34123.34108.34106.34106.34106.34
$1,400$1,420$236.87$214.87$191.87$171.87$156.87$141.87$126.87$111.87$107.87$107.87$107.87
1,4201,440241.40219.40196.40175.40160.40145.40130.40115.40109.40109.40109.40
1,4401,460245.93223.93200.93178.93163.93148.93133.93118.93110.93110.93110.93
1,4601,480250.46228.46205.46183.46167.46152.46137.46122.46112.46112.46112.46
1,4801,500254.99232.99209.99187.99170.99155.99140.99125.99113.99113.99113.99
1,5001,520259.52237.52214.52192.52174.52159.52144.52129.52115.52115.52115.52
1,5201,540264.05242.05219.05197.05178.05163.05148.05133.05118.05117.05117.05
1,5401,560268.58246.58223.58201.58181.58166.58151.58136.58121.58118.58118.58
1,5601,580273.11251.11228.11206.11185.11170.11155.11140.11125.11120.11120.11
1,5801,600277.64255.64232.64210.64188.64173.64158.64143.64128.64121.64121.64
1,6001,620282.17260.17237.17215.17192.17177.17162.17147.17132.17123.17123.17
1,6201,640286.70264.70241.70219.70196.70180.70165.70150.70135.70124.70124.70
1,6401,660291.23269.23246.23224.23201.23184.23169.23154.23139.23126.23126.23
1,6601,680295.76273.76250.76228.76205.76187.76172.76157.76142.76127.76127.76
1,6801,700300.29278.29255.29233.29210.29191.29176.29161.29146.29131.29129.29
1,7001,720304.82282.82259.82237.82214.82194.82179.82164.82149.82134.82130.82
1,7201,740309.35287.35264.35242.35219.35198.35183.35168.35153.35138.35132.35
1,7401,760313.88291.88268.88246.88223.88201.88186.88171.88156.88141.88133.88
1,7601,780318.41296.41273.41251.41228.41206.41190.41175.41160.41145.41135.41
1,7801,800322.94300.94277.94255.94232.94210.94193.94178.94163.94148.94136.94
1,8001,820327.47305.47282.47260.47237.47215.47197.47182.47167.47152.47138.47
1,8201,840332.00310.00287.00265.00242.00220.00201.00186.00171.00156.00141.00
1,8401,860336.53314.53291.53269.53246.53224.53204.53189.53174.53159.53144.53
1,8601,880341.06319.06296.06274.06251.06229.06208.06193.06178.06163.06148.06
1,8801,900345.59323.59300.59278.59255.59233.59211.59196.59181.59166.59151.59
1,9001,920350.12328.12305.12283.12260.12238.12215.12200.12185.12170.12155.12
1,9201,940354.65332.65309.65287.65264.65242.65219.65203.65188.65173.65158.65
1,9401,960359.18337.18314.18292.18269.18247.18224.18207.18192.18177.18162.18
1,9601,980363.71341.71318.71296.71273.71251.71228.71210.71195.71180.71165.71
1,9802,000368.24346.24323.24301.24278.24256.24233.24214.24199.24