A teleprocessing transaction named PYDC is available for computing federal, state and social security tax amounts and the tax impact of a tax sheltered annuity, ERA, etc. If you do not have access to PYDC or you need instructions, please call the Payroll office at 265-3085. To calculate the tax using this table:
Biweekly Example |
Monthly Example |
||||||
| 1. Single employee’s taxable bi-weekly | $1,450.00 | 1. Married employee's taxable monthly | $5,200.00 | ||||
| 2. Less amount for two personal allowances | $253.84 | 2. Less amount for two personal allowances | $550.00 | ||||
| 3. Taxable wage (line 1 minus line 2) | $1,196.16 | 3. Taxable wage (line 1 minus line 2) | $4,650.00 | ||||
| 4. Percentage withholding (withholding on $1,196.16 from Biweekly Single Table) | 4.Percentage withholding (withholding on $4,650.00 from Monthly Married Table) | ||||||
| 4A. | Tax on minimum amount of 15% bracket ($385.00) | $28.30 | 4A. | Tax on minimum amount of 15% bracket ($1908.00) | $124.10 | ||
| 4B. | Taxable wage (from line 3) | $1,196.16 | 4B. | Taxable wage (from line 3) | $4,650.00 | ||
| 4C. | Minus minimum amount of 15% bracket | -385.00 | 4C. | Minus minimum amount of 15% bracket | -1,908.00 |
||
| 4D. | Amount over bracket minimum | $811.16 | 4D. | Amount over bracket miniumum | $2,742.00 |
||
| 4E. | 15% of 4D | $121.67 | 4E. | 15% of 4D | $411.30 | ||
| 4F. | Biweekly withholding (4A plus 4E) |
$149.97 | 4F. | Monthly withholding (4A plus 4E) |
$535.40 | ||
| Number of Allowances Is |
And wages are paid | ||
| Bi - Weekly | Monthly | Annually | |
| The total amount of withholding allowances for the payroll period is | |||
| 0 | $0 | $0 | $0 |
| 1 | 126.92 | 275.00 | 3,300.00 |
| 2 | 253.84 | 550.00 | 6,600.00 |
| 3 | 380.76 | 825.00 | 9,900.00 |
| 4 | 507.68 | 1,100.00 | 13,200.00 |
| 5 | 634.60 | 1,375.00 | 16,500.00 |
| 6 | 761.52 | 1,650.00 | 19,800.00 |
| 7 | 888.44 | 1,925.00 | 23,100.00 |
| 8 | 1,015.36 | 2,200.00 | 26,400.00 |
| 9 | 1,142.28 | 2,475.00 | 29,700.00 |
| 10 | 1,269.20 | 2,750.00 | 33,000.00 |
| 11 or More |
Multiply the amount of one withholding allowance for the specific payroll period by the number of allowances claimed | ||
| Table 2 Biweekly Payroll Period | |||||
| (a) SINGLE person (including head of household) | (b) MARRIED person | ||||
| If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: | If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: | ||
| Over - But not over | Of Excess Over | Over - But not over | Of Excess Over | ||
| Not over $102 | $0 | Not over $308 | $0 | ||
| $102 - $385 | 10% | $102 | $308 - $881 | 10% | $308 |
| $385 - $1,240 | $28.30 plus 15% | $385 | $881 - $2,617 | $57.30 plus 15% | $881 |
| $1,240 - $2,817 | $156.65 plus 25% | $1,240 | $2,617 - $4,881 | $317.70 plus 25% | $2,617 |
| $2,817 - $6,025 | $550.80 plus 28% | $2,817 | $4,881 - $7,517 | $883.70 plus 28% | $4,881 |
| $6,025 - $13,015 | $1,449.04 plus 33% | $6,025 | $7,517 - $13,213 | $1,621.78 plus 33% | $7,517 |
| $13,015 - | $3,755.74 plus 35% | $13,015 | $13,213 - | $3,501.46 plus 35% | $13,213 |
| Table 4 Monthly Payroll Period | |||||
| (a) SINGLE person (including head of household) | (b) MARRIED person | ||||
| If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: | If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: | ||
| Over - But not over | Of Excess Over | Over - But not over | Of Excess Over | ||
| Not over $221 | $0 | Not over $667 | $0 | ||
| $221 - $833 | 10% | $221 | $667 - $1,908 | 10% | $667 |
| $833 - $2,687 | $61.20 plus 15% | $833 | $1,908 - $5,670 | $124.10 plus 15% | $1,908 |
| $2,687 - $6,104 | $339.30 plus 25% | $2,687 | $5,670 - $10,575 | $688.40 plus 25% | $5,670 |
| $6,104 - $13,054 | $1,193.55 plus 28% | $6,104 | $10,575 - $16,288 | $1,914.65 plus 28% | $10,575 |
| $13,054 - $28,200 | $3139.55 plus 33% | $13,054 | $16,288 - $28,629 | $3,514.24 plus 33% | $16,288 |
| $28,200 - | $8,137.73 plus 35% | $28,200 | $28,629 - | $7,586.82 plus 35% | $28,629 |
| Table 7 Annual Payroll Period | |||||
| (a) SINGLE person (including head of household) | (b) MARRIED person | ||||
| If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: | If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: | ||
| Over - But not over | Of Excess Over | Over - But not over | Of Excess Over | ||
| Not over $2,650 | $0 | Not over $8,000 | $0 | ||
| $2,650 - $10,000 | 10% | $2,650 | $8,000 - $22,900 | 10% | $8,000 |
| $10,000 - $32,240 | $735.00 plus 15% | $10,000 | $22,900 - $68,040 | $1,490.00 plus 15% | $22,900 |
| $32,240 - $73,250 | $4,701.00 plus 25% | $32,240 | $68,040 - $126,900 | $8,261.00 plus 25% | $68,040 |
| $73,250 - $156,650 | $14,323.50 plus 28% | $73,250 | $126,900 - $195,450 | $22,976.00 plus 28% | $126,900 |
| $156,650- $338,400 | $37,675.50 plus 33% | $156,650 | $195,450 - $343,550 | $42,170.00 plus 33% | $195,450 |
| $338,400 - | $97,653.00 plus 35% | $338,400 | $343,550 - | $91,043.00 plus 35% | $343,550 |
File last updated: March 19, 2007
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