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IRS.gov Website
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 49–68.
EIC
You cannot use the combined tables on pages 49–68 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 $118,500, the combined social security tax rate and Medicare tax rate is 7.65% each for the employee and employer for wages paid in 2015. 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 ($118,500 in 2015) 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.
Combined Federal Income Tax, Employee Social Security Tax, and
Employee Medicare Tax Withholding Tables
SINGLE Persons—WEEKLY Payroll Period
(For Wages Paid through December 2015)
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$5.40$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
65707.165.165.165.165.165.165.165.165.165.165.16
70758.555.555.555.555.555.555.555.555.555.555.55
75808.935.935.935.935.935.935.935.935.935.935.93
808510.316.316.316.316.316.316.316.316.316.316.31
859010.696.696.696.696.696.696.696.696.696.696.69
909512.087.087.087.087.087.087.087.087.087.087.08
9510012.467.467.467.467.467.467.467.467.467.467.46
10010513.847.847.847.847.847.847.847.847.847.847.84
10511014.228.228.228.228.228.228.228.228.228.228.22
11011515.618.618.618.618.618.618.618.618.618.618.61
11512015.998.998.998.998.998.998.998.998.998.998.99
12012517.379.379.379.379.379.379.379.379.379.379.37
12513017.7510.759.759.759.759.759.759.759.759.759.75
13013519.1411.1410.1410.1410.1410.1410.1410.1410.1410.1410.14
13514019.5212.5210.5210.5210.5210.5210.5210.5210.5210.5210.52
14014520.9012.9010.9010.9010.9010.9010.9010.9010.9010.9010.90
14515021.2814.2811.2811.2811.2811.2811.2811.2811.2811.2811.28
15015522.6714.6711.6711.6711.6711.6711.6711.6711.6711.6711.67
15516023.0516.0512.0512.0512.0512.0512.0512.0512.0512.0512.05
16016524.4316.4312.4312.4312.4312.4312.4312.4312.4312.4312.43
16517024.8117.8112.8112.8112.8112.8112.8112.8112.8112.8112.81
17017526.2018.2013.2013.2013.2013.2013.2013.2013.2013.2013.20
17518026.5819.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018527.9619.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519028.3421.3414.3414.3414.3414.3414.3414.3414.3414.3414.34
19019529.7321.7314.7314.7314.7314.7314.7314.7314.7314.7314.73
19520030.1123.1115.1115.1115.1115.1115.1115.1115.1115.1115.11
20021031.6823.6816.6815.6815.6815.6815.6815.6815.6815.6815.68
21022033.4525.4518.4516.4516.4516.4516.4516.4516.4516.4516.45
22023035.2127.2120.2117.2117.2117.2117.2117.2117.2117.2117.21
23024037.9828.9821.9817.9817.9817.9817.9817.9817.9817.9817.98
24025039.7430.7423.7418.7418.7418.7418.7418.7418.7418.7418.74
25026042.5132.5125.5119.5119.5119.5119.5119.5119.5119.5119.51
26027044.2734.2727.2720.2720.2720.2720.2720.2720.2720.2720.27
27028047.0436.0429.0421.0421.0421.0421.0421.0421.0421.0421.04
28029048.8037.8030.8022.8021.8021.8021.8021.8021.8021.8021.80
29030051.5739.5732.5724.5722.5722.5722.5722.5722.5722.5722.57
30031053.3342.3334.3326.3323.3323.3323.3323.3323.3323.3323.33
31032056.1044.1036.1028.1024.1024.1024.1024.1024.1024.1024.10
32033057.8646.8637.8629.8624.8624.8624.8624.8624.8624.8624.86
33034060.6348.6339.6331.6325.6325.6325.6325.6325.6325.6325.63
34035062.3951.3941.3933.3926.3926.3926.3926.3926.3926.3926.39
35036065.1653.1643.1635.1627.1627.1627.1627.1627.1627.1627.16
36037066.9255.9244.9236.9228.9227.9227.9227.9227.9227.9227.92
37038069.6957.6946.6938.6930.6928.6928.6928.6928.6928.6928.69
38039071.4560.4548.4540.4532.4529.4529.4529.4529.4529.4529.45
39040074.2262.2251.2242.2234.2230.2230.2230.2230.2230.2230.22
40041075.9864.9852.9843.9835.9830.9830.9830.9830.9830.9830.98
41042078.7566.7555.7545.7537.7531.7531.7531.7531.7531.7531.75
42043080.5169.5157.5147.5139.5132.5132.5132.5132.5132.5132.51
43044083.2871.2860.2849.2841.2834.2833.2833.2833.2833.2833.28
44045085.0474.0462.0451.0443.0436.0434.0434.0434.0434.0434.04
45046087.8175.8164.8152.8144.8137.8134.8134.8134.8134.8134.81
46047089.5778.5766.5755.5746.5739.5735.5735.5735.5735.5735.57
47048092.3480.3469.3457.3448.3441.3436.3436.3436.3436.3436.34
48049094.1083.1071.1060.1050.1043.1037.1037.1037.1037.1037.10
49050096.8784.8773.8761.8751.8744.8737.8737.8737.8737.8737.87
50051098.6387.6375.6364.6353.6346.6338.6338.6338.6338.6338.63
510520101.4089.4078.4066.4055.4048.4040.4039.4039.4039.4039.40
520530103.1692.1680.1669.1657.1650.1642.1640.1640.1640.1640.16
530540105.9393.9382.9370.9359.9351.9343.9340.9340.9340.9340.93
540550107.6996.6984.6973.6961.6953.6945.6941.6941.6941.6941.69
550560110.4698.4687.4675.4664.4655.4647.4642.4642.4642.4642.46
560570112.22101.2289.2278.2266.2257.2249.2243.2243.2243.2243.22
570580114.99102.9991.9979.9968.9958.9950.9943.9943.9943.9943.99
580590116.75105.7593.7582.7570.7560.7552.7544.7544.7544.7544.75
590600119.52107.5296.5284.5273.5262.5254.5246.5245.5245.5245.52
$600$610$121.28$110.28$98.28$87.28$75.28$64.28$56.28$48.28$46.28$46.28$46.28
610620124.05112.05101.0589.0578.0566.0558.0550.0547.0547.0547.05
620630125.81114.81102.8191.8179.8168.8159.8151.8147.8147.8147.81
630640128.58116.58105.5893.5882.5870.5861.5853.5848.5848.5848.58
640650130.34119.34107.3496.3484.3473.3463.3455.3449.3449.3449.34
650660133.11121.11110.1198.1187.1175.1165.1157.1150.1150.1150.11
660670134.87123.87111.87100.8788.8777.8766.8758.8751.8750.8750.87
670680137.64125.64114.64102.6491.6479.6468.6460.6453.6451.6451.64
680690139.40128.40116.40105.4093.4082.4070.4062.4055.4052.4052.40
690700142.17130.17119.17107.1796.1784.1773.1764.1757.1753.1753.17
700710143.93132.93120.93109.9397.9386.9374.9365.9358.9353.9353.93
710720146.70134.70123.70111.70100.7088.7077.7067.7060.7054.7054.70
720730148.46137.46125.46114.46102.4691.4679.4669.4662.4655.4655.46
730740151.23139.23128.23116.23105.2393.2382.2371.2364.2356.2356.23
740750152.99141.99129.99118.99106.9995.9983.9972.9965.9957.9956.99
750760155.76143.76132.76120.76109.7697.7686.7674.7667.7659.7657.76
760770157.52146.52134.52123.52111.52100.5288.5276.5269.5261.5258.52
770780161.29148.29137.29125.29114.29102.2991.2979.2971.2963.2959.29
780790164.05151.05139.05128.05116.05105.0593.0581.0573.0565.0560.05
790800167.82152.82141.82129.82118.82106.8295.8283.8274.8266.8260.82
800810170.58155.58143.58132.58120.58109.5897.5885.5876.5868.5861.58
810820174.35157.35146.35134.35123.35111.35100.3588.3578.3570.3562.35
820830177.11160.11148.11137.11125.11114.11102.1190.1180.1172.1164.11
830840180.88161.88150.88138.88127.88115.88104.8892.8881.8873.8865.88
840850183.64164.64152.64141.64129.64118.64106.6494.6483.6475.6467.64
850860187.41168.41155.41143.41132.41120.41109.4197.4185.4177.4169.41
860870190.17171.17157.17146.17134.17123.17111.1799.1788.1779.1771.17
870880193.94174.94159.94147.94136.94124.94113.94101.9489.9480.9472.94
880890196.70177.70161.70150.70138.70127.70115.70103.7092.7082.7074.70
890900200.47181.47164.47152.47141.47129.47118.47106.4794.4784.4776.47
900910203.23184.23166.23155.23143.23132.23120.23108.2397.2386.2378.23
910920207.00188.00169.00157.00146.00134.00123.00111.0099.0088.0080.00
920930209.76190.76171.76159.76147.76136.76124.76112.76101.7689.7681.76
930940213.53194.53174.53161.53150.53138.53127.53115.53103.5392.5383.53
940950216.29197.29178.29164.29152.29141.29129.29117.29106.2994.2985.29
950960220.06201.06181.06166.06155.06143.06132.06120.06108.0697.0687.06
960970222.82203.82184.82168.82156.82145.82133.82121.82110.8298.8288.82
970980226.59207.59187.59170.59159.59147.59136.59124.59112.59101.5990.59
980990229.35210.35191.35173.35161.35150.35138.35126.35115.35103.3592.35
9901,000233.12214.12194.12175.12164.12152.12141.12129.12117.12106.1294.12
1,0001,010235.88216.88197.88178.88165.88154.88142.88130.88119.88107.8896.88
1,0101,020239.65220.65200.65181.65168.65156.65145.65133.65121.65110.6598.65
1,0201,030242.41223.41204.41185.41170.41159.41147.41135.41124.41112.41101.41
1,0301,040246.18227.18207.18188.18173.18161.18150.18138.18126.18115.18103.18
1,0401,050248.94229.94210.94191.94174.94163.94151.94139.94128.94116.94105.94
1,0501,060252.71233.71213.71194.71177.71165.71154.71142.71130.71119.71107.71
1,0601,070255.47236.47217.47198.47179.47168.47156.47144.47133.47121.47110.47
1,0701,080259.24240.24220.24201.24182.24170.24159.24147.24135.24124.24112.24
1,0801,090262.00243.00224.00205.00185.00173.00161.00149.00138.00126.00115.00
1,0901,100265.77246.77226.77207.77188.77174.77163.77151.77139.77128.77116.77
1,1001,110268.53249.53230.53211.53191.53177.53165.53153.53142.53130.53119.53
1,1101,120272.30253.30233.30214.30195.30179.30168.30156.30144.30133.30121.30
1,1201,130275.06256.06237.06218.06198.06182.06170.06158.06147.06135.06124.06
1,1301,140278.83259.83239.83220.83201.83183.83172.83160.83148.83137.83125.83
1,1401,150281.59262.59243.59224.59204.59186.59174.59162.59151.59139.59128.59
1,1501,160285.36266.36246.36227.36208.36189.36177.36165.36153.36142.36130.36
1,1601,170288.12269.12250.12231.12211.12192.12179.12167.12156.12144.12133.12
1,1701,180291.89272.89252.89233.89214.89195.89181.89169.89157.89146.89134.89
1,1801,190294.65275.65256.65237.65217.65198.65183.65171.65160.65148.65137.65
1,1901,200298.42279.42259.42240.42221.42202.42186.42174.42162.42151.42139.42
1,2001,210301.18282.18263.18244.18224.18205.18188.18176.18165.18153.18142.18
1,2101,220304.95285.95265.95246.95227.95208.95190.95178.95166.95155.95143.95
1,2201,230307.71288.71269.71250.71230.71211.71192.71180.71169.71157.71146.71
1,2301,240311.48292.48272.48253.48234.48215.48195.48183.48171.48160.48148.48
1,2401,250314.24295.24276.24257.24237.24218.24199.24185.24174.24162.24151.24
 
$1,250 and overDo not use this table. See page 48 for instructions.
 
Combined Federal Income Tax, Employee Social Security Tax, and
Employee Medicare Tax Withholding Tables
MARRIED Persons—WEEKLY Payroll Period
(For Wages Paid through December 2015)
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$1707.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
170175$14.20$13.20$13.20$13.20$13.20$13.20$13.20$13.20$13.20$13.20$13.20
17518014.5813.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018515.9613.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519016.3414.3414.3414.3414.3414.3414.3414.3414.3414.3414.34
19019517.7314.7314.7314.7314.7314.7314.7314.7314.7314.7314.73
19520018.1115.1115.1115.1115.1115.1115.1115.1115.1115.1115.11
20021019.6815.6815.6815.6815.6815.6815.6815.6815.6815.6815.68
21022021.4516.4516.4516.4516.4516.4516.4516.4516.4516.4516.45
22023023.2117.2117.2117.2117.2117.2117.2117.2117.2117.2117.21
23024024.9817.9817.9817.9817.9817.9817.9817.9817.9817.9817.98
24025026.7418.7418.7418.7418.7418.7418.7418.7418.7418.7418.74
25026028.5120.5119.5119.5119.5119.5119.5119.5119.5119.5119.51
26027030.2722.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028032.0424.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029033.8025.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030035.5727.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031037.3329.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032039.1031.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033040.8632.8625.8624.8624.8624.8624.8624.8624.8624.8624.86
33034042.6334.6327.6325.6325.6325.6325.6325.6325.6325.6325.63
34035044.3936.3929.3926.3926.3926.3926.3926.3926.3926.3926.39
35036046.1638.1631.1627.1627.1627.1627.1627.1627.1627.1627.16
36037047.9239.9232.9227.9227.9227.9227.9227.9227.9227.9227.92
37038049.6941.6934.6928.6928.6928.6928.6928.6928.6928.6928.69
38039051.4543.4536.4529.4529.4529.4529.4529.4529.4529.4529.45
39040053.2245.2238.2230.2230.2230.2230.2230.2230.2230.2230.22
40041054.9846.9839.9831.9830.9830.9830.9830.9830.9830.9830.98
41042056.7548.7541.7533.7531.7531.7531.7531.7531.7531.7531.75
42043058.5150.5143.5135.5132.5132.5132.5132.5132.5132.5132.51
43044060.2852.2845.2837.2833.2833.2833.2833.2833.2833.2833.28
44045062.0454.0447.0439.0434.0434.0434.0434.0434.0434.0434.04
45046063.8155.8148.8140.8134.8134.8134.8134.8134.8134.8134.81
46047065.5757.5750.5742.5735.5735.5735.5735.5735.5735.5735.57
47048067.3459.3452.3444.3436.3436.3436.3436.3436.3436.3436.34
48049069.1061.1054.1046.1038.1037.1037.1037.1037.1037.1037.10
49050070.8762.8755.8747.8739.8737.8737.8737.8737.8737.8737.87
50051072.6364.6357.6349.6341.6338.6338.6338.6338.6338.6338.63
51052074.4066.4059.4051.4043.4039.4039.4039.4039.4039.4039.40
52053076.1668.1661.1653.1645.1640.1640.1640.1640.1640.1640.16
53054078.9369.9362.9354.9346.9340.9340.9340.9340.9340.9340.93
54055080.6971.6964.6956.6948.6941.6941.6941.6941.6941.6941.69
55056083.4673.4666.4658.4650.4643.4642.4642.4642.4642.4642.46
56057085.2275.2268.2260.2252.2245.2243.2243.2243.2243.2243.22
57058087.9976.9969.9961.9953.9946.9943.9943.9943.9943.9943.99
58059089.7578.7571.7563.7555.7548.7544.7544.7544.7544.7544.75
59060092.5280.5273.5265.5257.5250.5245.5245.5245.5245.5245.52
60061094.2883.2875.2867.2859.2852.2846.2846.2846.2846.2846.28
61062097.0585.0577.0569.0561.0554.0547.0547.0547.0547.0547.05
62063098.8187.8178.8170.8162.8155.8147.8147.8147.8147.8147.81
630640101.5889.5880.5872.5864.5857.5849.5848.5848.5848.5848.58
640650103.3492.3482.3474.3466.3459.3451.3449.3449.3449.3449.34
650660106.1194.1184.1176.1168.1161.1153.1150.1150.1150.1150.11
660670107.8796.8785.8777.8769.8762.8754.8750.8750.8750.8750.87
670680110.6498.6487.6479.6471.6464.6456.6451.6451.6451.6451.64
680690112.40101.4089.4081.4073.4066.4058.4052.4052.4052.4052.40
690700115.17103.1792.1783.1775.1768.1760.1753.1753.1753.1753.17
700710116.93105.9393.9384.9376.9369.9361.9353.9353.9353.9353.93
710720119.70107.7096.7086.7078.7071.7063.7055.7054.7054.7054.70
720730121.46110.4698.4688.4680.4673.4665.4657.4655.4655.4655.46
730740124.23112.23101.2390.2382.2375.2367.2359.2356.2356.2356.23
740750125.99114.99102.9991.9983.9976.9968.9960.9956.9956.9956.99
750760128.76116.76105.7693.7685.7678.7670.7662.7657.7657.7657.76
760770130.52119.52107.5296.5287.5280.5272.5264.5258.5258.5258.52
770780133.29121.29110.2998.2989.2982.2974.2966.2959.2959.2959.29
780790135.05124.05112.05101.0591.0584.0576.0568.0560.0560.0560.05
790800137.82125.82114.82102.8292.8285.8277.8269.8261.8260.8260.82
$800$810$139.58$128.58$116.58$105.58$94.58$87.58$79.58$71.58$63.58$61.58$61.58
810820142.35130.35119.35107.3596.3589.3581.3573.3565.3562.3562.35
820830144.11133.11121.11110.1198.1191.1183.1175.1167.1163.1163.11
830840146.88134.88123.88111.88100.8892.8884.8876.8868.8863.8863.88
840850148.64137.64125.64114.64102.6494.6486.6478.6470.6464.6464.64
850860151.41139.41128.41116.41105.4196.4188.4180.4172.4165.4165.41
860870153.17142.17130.17119.17107.1798.1790.1782.1774.1767.1766.17
870880155.94143.94132.94120.94109.9499.9491.9483.9475.9468.9466.94
880890157.70146.70134.70123.70111.70101.7093.7085.7077.7070.7067.70
890900160.47148.47137.47125.47114.47103.4795.4787.4779.4772.4768.47
900910162.23151.23139.23128.23116.23105.2397.2389.2381.2374.2369.23
910920165.00153.00142.00130.00119.00107.0099.0091.0083.0076.0070.00
920930166.76155.76143.76132.76120.76109.76100.7692.7684.7677.7670.76
930940169.53157.53146.53134.53123.53111.53102.5394.5386.5379.5371.53
940950171.29160.29148.29137.29125.29114.29104.2996.2988.2981.2973.29
950960174.06162.06151.06139.06128.06116.06106.0698.0690.0683.0675.06
960970175.82164.82152.82141.82129.82118.82107.8299.8291.8284.8276.82
970980178.59166.59155.59143.59132.59120.59109.59101.5993.5986.5978.59
980990180.35169.35157.35146.35134.35123.35111.35103.3595.3588.3580.35
9901,000183.12171.12160.12148.12137.12125.12113.12105.1297.1290.1282.12
1,0001,010184.88173.88161.88150.88138.88127.88115.88106.8898.8891.8883.88
1,0101,020187.65175.65164.65152.65141.65129.65117.65108.65100.6593.6585.65
1,0201,030189.41178.41166.41155.41143.41132.41120.41110.41102.4195.4187.41
1,0301,040192.18180.18169.18157.18146.18134.18122.18112.18104.1897.1889.18
1,0401,050193.94182.94170.94159.94147.94136.94124.94113.94105.9498.9490.94
1,0501,060196.71184.71173.71161.71150.71138.71126.71115.71107.71100.7192.71
1,0601,070198.47187.47175.47164.47152.47141.47129.47117.47109.47102.4794.47
1,0701,080201.24189.24178.24166.24155.24143.24131.24120.24111.24104.2496.24
1,0801,090203.00192.00180.00169.00157.00146.00134.00122.00113.00106.0098.00
1,0901,100205.77193.77182.77170.77159.77147.77135.77124.77114.77107.7799.77
1,1001,110207.53196.53184.53173.53161.53150.53138.53126.53116.53109.53101.53
1,1101,120210.30198.30187.30175.30164.30152.30140.30129.30118.30111.30103.30
1,1201,130212.06201.06189.06178.06166.06155.06143.06131.06120.06113.06105.06
1,1301,140214.83202.83191.83179.83168.83156.83144.83133.83121.83114.83106.83
1,1401,150216.59205.59193.59182.59170.59159.59147.59135.59124.59116.59108.59
1,1501,160219.36207.36196.36184.36173.36161.36149.36138.36126.36118.36110.36
1,1601,170221.12210.12198.12187.12175.12164.12152.12140.12129.12120.12112.12
1,1701,180223.89211.89200.89188.89177.89165.89153.89142.89130.89121.89113.89
1,1801,190225.65214.65202.65191.65179.65168.65156.65144.65133.65123.65115.65
1,1901,200228.42216.42205.42193.42182.42170.42158.42147.42135.42125.42117.42
1,2001,210230.18219.18207.18196.18184.18173.18161.18149.18138.18127.18119.18
1,2101,220232.95220.95209.95197.95186.95174.95162.95151.95139.95128.95120.95
1,2201,230234.71223.71211.71200.71188.71177.71165.71153.71142.71130.71122.71
1,2301,240237.48225.48214.48202.48191.48179.48167.48156.48144.48133.48124.48
1,2401,250239.24228.24216.24205.24193.24182.24170.24158.24147.24135.24126.24
1,2501,260242.01230.01219.01207.01196.01184.01172.01161.01149.01138.01128.01
1,2601,270243.77232.77220.77209.77197.77186.77174.77162.77151.77139.77129.77
1,2701,280246.54234.54223.54211.54200.54188.54176.54165.54153.54142.54131.54
1,2801,290248.30237.30225.30214.30202.30191.30179.30167.30156.30144.30133.30
1,2901,300251.07239.07228.07216.07205.07193.07181.07170.07158.07147.07135.07
1,3001,310252.83241.83229.83218.83206.83195.83183.83171.83160.83148.83137.83
1,3101,320255.60243.60232.60220.60209.60197.60185.60174.60162.60151.60139.60
1,3201,330257.36246.36234.36223.36211.36200.36188.36176.36165.36153.36142.36
1,3301,340260.13248.13237.13225.13214.13202.13190.13179.13167.13156.13144.13
1,3401,350261.89250.89238.89227.89215.89204.89192.89180.89169.89157.89146.89
1,3501,360264.66252.66241.66229.66218.66206.66194.66183.66171.66160.66148.66
1,3601,370266.42255.42243.42232.42220.42209.42197.42185.42174.42162.42151.42
1,3701,380269.19257.19246.19234.19223.19211.19199.19188.19176.19165.19153.19
1,3801,390270.95259.95247.95236.95224.95213.95201.95189.95178.95166.95155.95
1,3901,400273.72261.72250.72238.72227.72215.72203.72192.72180.72169.72157.72
1,4001,410275.48264.48252.48241.48229.48218.48206.48194.48183.48171.48160.48
1,4101,420278.25266.25255.25243.25232.25220.25208.25197.25185.25174.25162.25
1,4201,430280.01269.01257.01246.01234.01223.01211.01199.01188.01176.01165.01
1,4301,440282.78270.78259.78247.78236.78224.78212.78201.78189.78178.78166.78
1,4401,450284.54273.54261.54250.54238.54227.54215.54203.54192.54180.54169.54
1,4501,460287.31275.31264.31252.31241.31229.31217.31206.31194.31183.31171.31
1,4601,470289.07278.07266.07255.07243.07232.07220.07208.07197.07185.07174.07
1,4701,480291.84279.84268.84256.84245.84233.84221.84210.84198.84187.84175.84
 
$1,480 and overDo not use this table. See page 48 for instructions.
 
Combined Federal Income Tax, Employee Social Security Tax, and
Employee Medicare Tax Withholding Tables
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2015)
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
11011510.618.618.618.618.618.618.618.618.618.618.61
11512011.998.998.998.998.998.998.998.998.998.998.99
12012512.379.379.379.379.379.379.379.379.379.379.37
12513013.759.759.759.759.759.759.759.759.759.759.75
13013514.1410.1410.1410.1410.1410.1410.1410.1410.1410.1410.14
13514015.5210.5210.5210.5210.5210.5210.5210.5210.5210.5210.52
14014515.9010.9010.9010.9010.9010.9010.9010.9010.9010.9010.90
14515017.2811.2811.2811.2811.2811.2811.2811.2811.2811.2811.28
15015517.6711.6711.6711.6711.6711.6711.6711.6711.6711.6711.67
15516019.0512.0512.0512.0512.0512.0512.0512.0512.0512.0512.05
16016519.4312.4312.4312.4312.4312.4312.4312.4312.4312.4312.43
16517020.8112.8112.8112.8112.8112.8112.8112.8112.8112.8112.81
17017521.2013.2013.2013.2013.2013.2013.2013.2013.2013.2013.20
17518022.5813.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018522.9613.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519024.3414.3414.3414.3414.3414.3414.3414.3414.3414.3414.34
19019524.7314.7314.7314.7314.7314.7314.7314.7314.7314.7314.73
19520026.1115.1115.1115.1115.1115.1115.1115.1115.1115.1115.11
20020526.4915.4915.4915.4915.4915.4915.4915.4915.4915.4915.49
20521027.8715.8715.8715.8715.8715.8715.8715.8715.8715.8715.87
21021528.2616.2616.2616.2616.2616.2616.2616.2616.2616.2616.26
21522029.6416.6416.6416.6416.6416.6416.6416.6416.6416.6416.64
22022530.0217.0217.0217.0217.0217.0217.0217.0217.0217.0217.02
22523031.4017.4017.4017.4017.4017.4017.4017.4017.4017.4017.40
23023531.7917.7917.7917.7917.7917.7917.7917.7917.7917.7917.79
23524033.1718.1718.1718.1718.1718.1718.1718.1718.1718.1718.17
24024533.5518.5518.5518.5518.5518.5518.5518.5518.5518.5518.55
24525034.9319.9318.9318.9318.9318.9318.9318.9318.9318.9318.93
25026036.5120.5119.5119.5119.5119.5119.5119.5119.5119.5119.51
26027038.2722.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028040.0424.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029041.8025.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030043.5727.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031045.3329.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032047.1031.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033048.8632.8624.8624.8624.8624.8624.8624.8624.8624.8624.86
33034050.6334.6325.6325.6325.6325.6325.6325.6325.6325.6325.63
34035052.3936.3926.3926.3926.3926.3926.3926.3926.3926.3926.39
35036054.1638.1627.1627.1627.1627.1627.1627.1627.1627.1627.16
36037055.9239.9227.9227.9227.9227.9227.9227.9227.9227.9227.92
37038057.6941.6928.6928.6928.6928.6928.6928.6928.6928.6928.69
38039059.4543.4529.4529.4529.4529.4529.4529.4529.4529.4529.45
39040061.2245.2230.2230.2230.2230.2230.2230.2230.2230.2230.22
40041062.9846.9831.9830.9830.9830.9830.9830.9830.9830.9830.98
41042064.7548.7533.7531.7531.7531.7531.7531.7531.7531.7531.75
42043066.5150.5135.5132.5132.5132.5132.5132.5132.5132.5132.51
43044068.2852.2837.2833.2833.2833.2833.2833.2833.2833.2833.28
44045070.0454.0439.0434.0434.0434.0434.0434.0434.0434.0434.04
45046071.8155.8140.8134.8134.8134.8134.8134.8134.8134.8134.81
46047074.5757.5742.5735.5735.5735.5735.5735.5735.5735.5735.57
47048076.3459.3444.3436.3436.3436.3436.3436.3436.3436.3436.34
48049079.1061.1046.1037.1037.1037.1037.1037.1037.1037.1037.10
49050080.8762.8747.8737.8737.8737.8737.8737.8737.8737.8737.87
50052084.0266.0250.0239.0239.0239.0239.0239.0239.0239.0239.02
52054088.5569.5553.5540.5540.5540.5540.5540.5540.5540.5540.55
54056093.0873.0857.0842.0842.0842.0842.0842.0842.0842.0842.08
56058097.6176.6160.6145.6143.6143.6143.6143.6143.6143.6143.61
580600102.1480.1464.1449.1445.1445.1445.1445.1445.1445.1445.14
600620106.6783.6767.6752.6746.6746.6746.6746.6746.6746.6746.67
620640111.2088.2071.2056.2048.2048.2048.2048.2048.2048.2048.20
640660115.7392.7374.7359.7349.7349.7349.7349.7349.7349.7349.73
660680120.2697.2678.2663.2651.2651.2651.2651.2651.2651.2651.26
680700124.79101.7981.7966.7952.7952.7952.7952.7952.7952.7952.79
700720129.32106.3285.3270.3255.3254.3254.3254.3254.3254.3254.32
720740133.85110.8588.8573.8558.8555.8555.8555.8555.8555.8555.85
740760138.38115.3892.3877.3862.3857.3857.3857.3857.3857.3857.38
760780142.91119.9196.9180.9165.9158.9158.9158.9158.9158.9158.91
780800147.44124.44101.4484.4469.4460.4460.4460.4460.4460.4460.44
$800$820$151.97$128.97$105.97$87.97$72.97$61.97$61.97$61.97$61.97$61.97$61.97
820840156.50133.50110.5091.5076.5063.5063.5063.5063.5063.5063.50
840860161.03138.03115.0395.0380.0365.0365.0365.0365.0365.0365.03
860880165.56142.56119.5698.5683.5667.5666.5666.5666.5666.5666.56
880900170.09147.09124.09102.0987.0971.0968.0968.0968.0968.0968.09
900920174.62151.62128.62105.6290.6274.6269.6269.6269.6269.6269.62
920940179.15156.15133.15110.1594.1578.1571.1571.1571.1571.1571.15
940960183.68160.68137.68114.6897.6881.6872.6872.6872.6872.6872.68
960980188.21165.21142.21119.21101.2185.2174.2174.2174.2174.2174.21
9801,000192.74169.74146.74123.74104.7488.7475.7475.7475.7475.7475.74
1,0001,020197.27174.27151.27128.27108.2792.2777.2777.2777.2777.2777.27
1,0201,040201.80178.80155.80132.80111.8095.8080.8078.8078.8078.8078.80
1,0401,060206.33183.33160.33137.33115.3399.3384.3380.3380.3380.3380.33
1,0601,080210.86187.86164.86141.86118.86102.8687.8681.8681.8681.8681.86
1,0801,100215.39192.39169.39146.39123.39106.3991.3983.3983.3983.3983.39
1,1001,120219.92196.92173.92150.92127.92109.9294.9284.9284.9284.9284.92
1,1201,140224.45201.45178.45155.45132.45113.4598.4586.4586.4586.4586.45
1,1401,160228.98205.98182.98159.98136.98116.98101.9887.9887.9887.9887.98
1,1601,180233.51210.51187.51164.51141.51120.51105.5189.5189.5189.5189.51
1,1801,200238.04215.04192.04169.04146.04124.04109.0493.0491.0491.0491.04
1,2001,220242.57219.57196.57173.57150.57127.57112.5796.5792.5792.5792.57
1,2201,240247.10224.10201.10178.10155.10132.10116.10100.1094.1094.1094.10
1,2401,260251.63228.63205.63182.63159.63136.63119.63103.6395.6395.6395.63
1,2601,280256.16233.16210.16187.16164.16141.16123.16107.1697.1697.1697.16
1,2801,300260.69237.69214.69191.69168.69145.69126.69110.6998.6998.6998.69
1,3001,320265.22242.22219.22196.22173.22150.22130.22114.22100.22100.22100.22
1,3201,340269.75246.75223.75200.75177.75154.75133.75117.75102.75101.75101.75
1,3401,360274.28251.28228.28205.28182.28159.28137.28121.28106.28103.28103.28
1,3601,380278.81255.81232.81209.81186.81163.81140.81124.81109.81104.81104.81
1,3801,400283.34260.34237.34214.34191.34168.34145.34128.34113.34106.34106.34
1,4001,420287.87264.87241.87218.87195.87172.87149.87131.87116.87107.87107.87
1,4201,440292.40269.40246.40223.40200.40177.40154.40135.40120.40109.40109.40
1,4401,460296.93273.93250.93227.93204.93181.93158.93138.93123.93110.93110.93
1,4601,480301.46278.46255.46232.46209.46186.46163.46142.46127.46112.46112.46
1,4801,500305.99282.99259.99236.99213.99190.99167.99145.99130.99115.99113.99
1,5001,520310.52287.52264.52241.52218.52195.52172.52149.52134.52119.52115.52
1,5201,540316.05292.05269.05246.05223.05200.05177.05154.05138.05123.05117.05
1,5401,560322.58296.58273.58250.58227.58204.58181.58158.58141.58126.58118.58
1,5601,580329.11301.11278.11255.11232.11209.11186.11163.11145.11130.11120.11
1,5801,600335.64305.64282.64259.64236.64213.64190.64167.64148.64133.64121.64
1,6001,620342.17310.17287.17264.17241.17218.17195.17172.17152.17137.17123.17
1,6201,640348.70314.70291.70268.70245.70222.70199.70176.70155.70140.70124.70
1,6401,660355.23319.23296.23273.23250.23227.23204.23181.23159.23144.23128.23
1,6601,680361.76323.76300.76277.76254.76231.76208.76185.76162.76147.76131.76
1,6801,700368.29329.29305.29282.29259.29236.29213.29190.29167.29151.29135.29
1,7001,720374.82335.82309.82286.82263.82240.82217.82194.82171.82154.82138.82
1,7201,740381.35342.35314.35291.35268.35245.35222.35199.35176.35158.35142.35
1,7401,760387.88348.88318.88295.88272.88249.88226.88203.88180.88161.88145.88
1,7601,780394.41355.41323.41300.41277.41254.41231.41208.41185.41165.41149.41
1,7801,800400.94361.94327.94304.94281.94258.94235.94212.94189.94168.94152.94
1,8001,820407.47368.47332.47309.47286.47263.47240.47217.47194.47172.47156.47
1,8201,840414.00375.00337.00314.00291.00268.00245.00222.00199.00176.00160.00
1,8401,860420.53381.53343.53318.53295.53272.53249.53226.53203.53180.53163.53
1,8601,880427.06388.06350.06323.06300.06277.06254.06231.06208.06185.06167.06
1,8801,900433.59394.59356.59327.59304.59281.59258.59235.59212.59189.59170.59
1,9001,920440.12401.12363.12332.12309.12286.12263.12240.12217.12194.12174.12
1,9201,940446.65407.65369.65336.65313.65290.65267.65244.65221.65198.65177.65
1,9401,960453.18414.18376.18341.18318.18295.18272.18249.18226.18203.18181.18
1,9601,980459.71420.71382.71345.71322.71299.71276.71253.71230.71207.71184.71
1,9802,000466.24427.24389.24350.24327.24304.24281.24258.24235.24212.24189.24
2,0002,020472.77433.77395.77356.77331.77308.77285.77262.77239.77216.77193.77
2,0202,040479.30440.30402.30363.30336.30313.30290.30267.30244.30221.30198.30
2,0402,060485.83446.83408.83369.83340.83317.83294.83271.83248.83225.83202.83
2,0602,080492.36453.36415.36376.36345.36322.36299.36276.36253.36230.36207.36
2,0802,100498.89459.89421.89382.89349.89326.89303.89280.89257.89234.89211.89
 
$2,100 and overDo not use this table. See page 48 for instructions.
 
Combined Federal Income Tax, Employee Social Security Tax, and
Employee Medicare Tax Withholding Tables
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2015)
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$3357.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
335345$27.01$26.01$26.01$26.01$26.01$26.01$26.01$26.01$26.01$26.01$26.01
34535528.7826.7826.7826.7826.7826.7826.7826.7826.7826.7826.78
35536530.5427.5427.5427.5427.5427.5427.5427.5427.5427.5427.54
36537532.3128.3128.3128.3128.3128.3128.3128.3128.3128.3128.31
37538534.0729.0729.0729.0729.0729.0729.0729.0729.0729.0729.07
38539535.8429.8429.8429.8429.8429.8429.8429.8429.8429.8429.84
39540537.6030.6030.6030.6030.6030.6030.6030.6030.6030.6030.60
40541539.3731.3731.3731.3731.3731.3731.3731.3731.3731.3731.37
41542541.1332.1332.1332.1332.1332.1332.1332.1332.1332.1332.13
42543542.9032.9032.9032.9032.9032.9032.9032.9032.9032.9032.90
43544544.6633.6633.6633.6633.6633.6633.6633.6633.6633.6633.66
44545546.4334.4334.4334.4334.4334.4334.4334.4334.4334.4334.43
45546548.1935.1935.1935.1935.1935.1935.1935.1935.1935.1935.19
46547549.9635.9635.9635.9635.9635.9635.9635.9635.9635.9635.96
47548551.7236.7236.7236.7236.7236.7236.7236.7236.7236.7236.72
48549553.4938.4937.4937.4937.4937.4937.4937.4937.4937.4937.49
49550555.2540.2538.2538.2538.2538.2538.2538.2538.2538.2538.25
50552557.4042.4039.4039.4039.4039.4039.4039.4039.4039.4039.40
52554560.9345.9340.9340.9340.9340.9340.9340.9340.9340.9340.93
54556564.4649.4642.4642.4642.4642.4642.4642.4642.4642.4642.46
56558567.9952.9943.9943.9943.9943.9943.9943.9943.9943.9943.99
58560571.5256.5245.5245.5245.5245.5245.5245.5245.5245.5245.52
60562575.0560.0547.0547.0547.0547.0547.0547.0547.0547.0547.05
62564578.5863.5848.5848.5848.5848.5848.5848.5848.5848.5848.58
64566582.1167.1152.1150.1150.1150.1150.1150.1150.1150.1150.11
66568585.6470.6455.6451.6451.6451.6451.6451.6451.6451.6451.64
68570589.1774.1759.1753.1753.1753.1753.1753.1753.1753.1753.17
70572592.7077.7062.7054.7054.7054.7054.7054.7054.7054.7054.70
72574596.2381.2366.2356.2356.2356.2356.2356.2356.2356.2356.23
74576599.7684.7669.7657.7657.7657.7657.7657.7657.7657.7657.76
765785103.2988.2973.2959.2959.2959.2959.2959.2959.2959.2959.29
785805106.8291.8276.8260.8260.8260.8260.8260.8260.8260.8260.82
805825110.3595.3580.3564.3562.3562.3562.3562.3562.3562.3562.35
825845113.8898.8883.8867.8863.8863.8863.8863.8863.8863.8863.88
845865117.41102.4187.4171.4165.4165.4165.4165.4165.4165.4165.41
865885120.94105.9490.9474.9466.9466.9466.9466.9466.9466.9466.94
885905124.47109.4794.4778.4768.4768.4768.4768.4768.4768.4768.47
905925128.00113.0098.0082.0070.0070.0070.0070.0070.0070.0070.00
925945131.53116.53101.5385.5371.5371.5371.5371.5371.5371.5371.53
945965135.06120.06105.0689.0674.0673.0673.0673.0673.0673.0673.06
965985138.59123.59108.5992.5977.5974.5974.5974.5974.5974.5974.59
9851,005142.12127.12112.1296.1281.1276.1276.1276.1276.1276.1276.12
1,0051,025145.65130.65115.6599.6584.6577.6577.6577.6577.6577.6577.65
1,0251,045149.18134.18119.18103.1888.1879.1879.1879.1879.1879.1879.18
1,0451,065153.71137.71122.71106.7191.7180.7180.7180.7180.7180.7180.71
1,0651,085158.24141.24126.24110.2495.2482.2482.2482.2482.2482.2482.24
1,0851,105162.77144.77129.77113.7798.7783.7783.7783.7783.7783.7783.77
1,1051,125167.30148.30133.30117.30102.3087.3085.3085.3085.3085.3085.30
1,1251,145171.83151.83136.83120.83105.8390.8386.8386.8386.8386.8386.83
1,1451,165176.36155.36140.36124.36109.3694.3688.3688.3688.3688.3688.36
1,1651,185180.89158.89143.89127.89112.8997.8989.8989.8989.8989.8989.89
1,1851,205185.42162.42147.42131.42116.42101.4291.4291.4291.4291.4291.42
1,2051,225189.95166.95150.95134.95119.95104.9592.9592.9592.9592.9592.95
1,2251,245194.48171.48154.48138.48123.48108.4894.4894.4894.4894.4894.48
1,2451,265199.01176.01158.01142.01127.01112.0196.0196.0196.0196.0196.01
1,2651,285203.54180.54161.54145.54130.54115.5499.5497.5497.5497.5497.54
1,2851,305208.07185.07165.07149.07134.07119.07103.0799.0799.0799.0799.07
1,3051,325212.60189.60168.60152.60137.60122.60106.60100.60100.60100.60100.60
1,3251,345217.13194.13172.13156.13141.13126.13110.13102.13102.13102.13102.13
1,3451,365221.66198.66175.66159.66144.66129.66113.66103.66103.66103.66103.66
1,3651,385226.19203.19180.19163.19148.19133.19117.19105.19105.19105.19105.19
1,3851,405230.72207.72184.72166.72151.72136.72120.72106.72106.72106.72106.72
1,4051,425235.25212.25189.25170.25155.25140.25124.25109.25108.25108.25108.25
1,4251,445239.78216.78193.78173.78158.78143.78127.78112.78109.78109.78109.78
1,4451,465244.31221.31198.31177.31162.31147.31131.31116.31111.31111.31111.31
1,4651,485248.84225.84202.84180.84165.84150.84134.84119.84112.84112.84112.84
1,4851,505253.37230.37207.37184.37169.37154.37138.37123.37114.37114.37114.37
1,5051,525257.90234.90211.90188.90172.90157.90141.90126.90115.90115.90115.90
$1,525$1,545$262.43$239.43$216.43$193.43$176.43$161.43$145.43$130.43$117.43$117.43$117.43
1,5451,565266.96243.96220.96197.96179.96164.96148.96133.96118.96118.96118.96
1,5651,585271.49248.49225.49202.49183.49168.49152.49137.49121.49120.49120.49
1,5851,605276.02253.02230.02207.02187.02172.02156.02141.02125.02122.02122.02
1,6051,625280.55257.55234.55211.55190.55175.55159.55144.55128.55123.55123.55
1,6251,645285.08262.08239.08216.08194.08179.08163.08148.08132.08125.08125.08
1,6451,665289.61266.61243.61220.61197.61182.61166.61151.61135.61126.61126.61
1,6651,685294.14271.14248.14225.14202.14186.14170.14155.14139.14128.14128.14
1,6851,705298.67275.67252.67229.67206.67189.67173.67158.67142.67129.67129.67
1,7051,725303.20280.20257.20234.20211.20193.20177.20162.20146.20131.20131.20
1,7251,745307.73284.73261.73238.73215.73196.73180.73165.73149.73134.73132.73
1,7451,765312.26289.26266.26243.26220.26200.26184.26169.26153.26138.26134.26
1,7651,785316.79293.79270.79247.79224.79203.79187.79172.79156.79141.79135.79
1,7851,805321.32298.32275.32252.32229.32207.32191.32176.32160.32145.32137.32
1,8051,825325.85302.85279.85256.85233.85210.85194.85179.85163.85148.85138.85
1,8251,845330.38307.38284.38261.38238.38215.38198.38183.38167.38152.38140.38
1,8451,865334.91311.91288.91265.91242.91219.91201.91186.91170.91155.91141.91
1,8651,885339.44316.44293.44270.44247.44224.44205.44190.44174.44159.44144.44
1,8851,905343.97320.97297.97274.97251.97228.97208.97193.97177.97162.97147.97
1,9051,925348.50325.50302.50279.50256.50233.50212.50197.50181.50166.50151.50
1,9251,945353.03330.03307.03284.03261.03238.03216.03201.03185.03170.03155.03
1,9451,965357.56334.56311.56288.56265.56242.56219.56204.56188.56173.56158.56
1,9651,985362.09339.09316.09293.09270.09247.09224.09208.09192.09177.09162.09
1,9852,005366.62343.62320.62297.62274.62251.62228.62211.62195.62180.62165.62
2,0052,025371.15348.15325.15302.15279.15256.15233.15215.15199.15184.15169.15
2,0252,045375.68352.68329.68306.68283.68260.68237.68218.68202.68187.68172.68
2,0452,065380.21357.21334.21311.21288.21265.21242.21222.21206.21191.21176.21
2,0652,085384.74361.74338.74315.74292.74269.74246.74225.74209.74194.74179.74
2,0852,105389.27366.27343.27320.27297.27274.27251.27229.27213.27198.27183.27
2,1052,125393.80370.80347.80324.80301.80278.80255.80232.80216.80201.80186.80
2,1252,145398.33375.33352.33329.33306.33283.33260.33237.33220.33205.33190.33
2,1452,165402.86379.86356.86333.86310.86287.86264.86241.86223.86208.86193.86
2,165