Federal Withholding Tax Table for Wages Paid April 1, 2009 and After
| Biweekly Payroll Period | Monthly Payroll Period | ||||||||
| Single Persons | Single Persons | ||||||||
| If Taxable Income Is… | Computed Tax Is… | If Taxable Income Is… | Computed Tax Is… | ||||||
|
Over |
But Not Over |
The total of this column plus» |
The % in this column times» |
The amount over (Taxable income less the amount in this column) |
Over | But Not Over | The total of this column plus» | The % in this column times» | The amount over (Taxable income less the amount in this column) |
| 0 | 276 | No Tax Withheld | 0 | 598 | No Tax Withheld | ||||
| 276 | 400 | 0 | 10% | 276 | 598 | 867 | 0 | 10% | 598 |
| 400 | 1,392 | 12.40 | 15% | 400 | 867 | 3,017 | 26.90 | 15% | 867 |
| 1,392 | 2,559 | 161.20 | 25% | 1,392 | 3,017 | 5,544 | 349.40 | 25% | 3,017 |
| 2,559 | 6,677 | 452.95 | 28% | 2,559 | 5,544 | 14,467 | 981.15 | 28% | 5,544 |
| 6,677 | 14,423 | 1,605.90 | 33% | 6,677 | 14,467 | 31,250 | 3,479.59 | 33% | 14,467 |
| 14,423 | Over | 4,162.17 | 35% | 14,423 | 31,250 | Over | 9,017.98 | 35% | 31,250 |
| Married Persons | Married Persons | ||||||||
| If Taxable Income Is… | Computed Tax Is… | If Taxable Income Is… | Computed Tax Is… | ||||||
| Over |
But Not Over |
The total of this column plus» |
The % in this column times» |
The amount over (Taxable income less the amount in this column) |
Over |
But Not Over |
The total of this column plus» |
The % in this column times» |
The amount over (Taxable income less the amount in this column) |
| 0 | 606 | No Tax Withheld | 0 | 1,313 | No Tax Withheld | ||||
| 606 | 940 | 0 | 10% | 606 | 1,313 | 2,038 | 0 | 10% | 1,313 |
| 940 | 2,910 | 33.40 | 15% | 940 | 2,038 | 6,304 | 72.50 | 15% | 2,038 |
| 2,910 | 4,543 | 328.90 | 25% | 2,910 | 6,304 | 9,844 | 712.40 | 25% | 6,304 |
| 4,543 | 8,331 | 737.15 | 28% | 4,543 | 9,844 | 18,050 | 1,597.40 | 28% | 9,844 |
| 8,331 | 14,642 | 1,797.76 | 33% | 8,331 | 18,050 | 31,725 | 3,895.08 | 33% | 18,050 |
| 14,642 | Over | 3,880.42 | 35% | 14,642 | 31,725 | Over | 8,407.83 | 35% | 31,725 |
Employees Taxable Income
Flat Tax Rate
Social Security (FICA): The Social Security wage base for 2009 is $106,800. There is no wage base limit for Medicare. The Social Security tax rate will remain 7.65% for employees and employers. It is composed of 6.2% for OASDI (Old Age, Survivors, and Disability Insurance) and 1.45% for Medicare (Hospital Insurance).