**1. Single Taxpayer Withholding Formulas**

W is the withholding tax per pay period.

S is employee?s salary per pay period for each bracket.

X is the number of personal exemptions; X must be 0 or 1.

Y is the number of dependency credits; Y must be a whole number that is 0 or greater.

N is the number of pay periods.

A is the effect of the personal exemptions and dependency credits equal to or less than $12,500;

A=.0185(((X * 4,500) + (Y * 1,000)) ÷ N)

B is the effect of the personal exemptions and dependency credits in excess of $12,500;

B=.0165((((X * 4,500) + (Y * 1,000)) - 12,500) ÷ N)

If annual wages are less than or equal to $12,500, then

W=.0185(S) - (A + B).

If annual wages are greater $12,500 but less than or equal to $50,000, then

W=.0185(S) + .0165(S - (12,500 ÷ N) ) - (A + B).

If annual wages are greater than $50,000, then

W= .0185(S) + .0165(S - (12,500 ÷ N)) + .0075(S - (50,000 ÷ N)) - (A + B)

**2. Married Taxpayer Withholding Formulas**

W is the withholding tax per pay period.

S is the employee?s salary per pay period for each bracket.

X is the number of personal exemptions. X must 2.

Y is the number of dependency credits. Y must be 0 or greater.

N is the number of pay periods.

A is the effect of the personal exemptions and dependency credits equal to or less than $25,000;

A=.0185(((X * 4,500) + (Y * 1,000)) ÷ N)

B is the effect of the personal exemptions and dependency credits in excess of $25,000;

B=.0165((((X * 4,500) + (Y * 1,000)) - 25,000) ÷ N).

If annual wages are less than or equal to $25,000, then

W=.0185(S) - (A+B)

If annual wages are greater $25,000 but less than or equal to $100,000, then

W=.0185(S) + .0165(S - (25,000 ÷ N)) - (A + B).

If annual wages are greater than $100,000, then

W=.0185(S) + .0165(S - (25,000 ÷ N)) + .0075(S - (100,000 ÷ N)) - (A + B).

**Note(s):**

- All amounts are annual unless otherwise noted

Louisiana withholding effective February 16, 2018

Federal withholding tax table

Paycheck Calculator

Paycheck Withholding Changes

Withholding Tax Primer

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