Update your payroll tax rates with these useful tables from IRS Publication 15, (Circular E), Employer's Tax Guide. The charts include federal withholding (income tax), FICA tax, Medicare tax and FUTA taxes.
STANDARD Withholding Rate Schedules
(Use these if the Form W-4 is from 2019 or earlier, or if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 is NOT checked)
| Earnings | Addon | Rate |
|---|---|---|
| $16,300.00 | $0.00 | 10.00% |
| $39,500.00 | $2,320.00 | 12.00% |
| $110,600.00 | $10,852.00 | 22.00% |
| $217,350.00 | $34,337.00 | 24.00% |
| $400,200.00 | $78,221.00 | 32.00% |
| $503,750.00 | $111,357.00 | 35.00% |
| $747,500.00 | $196,669.50 | 37.00% |
| Earnings | Addon | Rate |
|---|---|---|
| $6,000.00 | $0.00 | 10.00% |
| $17,600.00 | $1,160.00 | 12.00% |
| $53,150.00 | $5,426.00 | 22.00% |
| $106,525.00 | $17,168.50 | 24.00% |
| $197,950.00 | $39,110.50 | 32.00% |
| $249,725.00 | $55,678.50 | 35.00% |
| $615,350.00 | $183,647.25 | 37.00% |
| Earnings | Addon | Rate |
|---|---|---|
| $13,300.00 | $0.00 | 10.00% |
| $29,850.00 | $1,655.00 | 12.00% |
| $76,400.00 | $7,241.00 | 22.00% |
| $113,800.00 | $15,469.00 | 24.00% |
| $205,250.00 | $37,417.00 | 32.00% |
| $257,000.00 | $53,977.00 | 35.00% |
| $622,650.00 | $181,954.50 | 37.00% |
Form W-4, Step 2, Checkbox, Withholding Rate Schedules
(Use these if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 IS checked)
| Earnings | Addon | Rate |
|---|---|---|
| $14,600.00 | $0.00 | 10.00% |
| $26,200.00 | $1,160.00 | 12.00% |
| $61,750.00 | $5,426.00 | 22.00% |
| $115,125.00 | $17,168.50 | 24.00% |
| $206,550.00 | $39,110.50 | 32.00% |
| $258,325.00 | $55,678.50 | 35.00% |
| $380,200.00 | $98,334.75 | 37.00% |
| Earnings | Addon | Rate |
|---|---|---|
| $7,300.00 | $0.00 | 10.00% |
| $13,100.00 | $580.00 | 12.00% |
| $30,875.00 | $2,713.00 | 22.00% |
| $57,563.00 | $8,584.25 | 24.00% |
| $103,275.00 | $19,555.25 | 32.00% |
| $129,163.00 | $27,839.25 | 35.00% |
| $311,975.00 | $91,823.63 | 37.00% |
| Earnings | Addon | Rate |
|---|---|---|
| $10,950.00 | $0.00 | 10.00% |
| $19,225.00 | $827.50 | 12.00% |
| $42,500.00 | $3,620.50 | 22.00% |
| $61,200.00 | $7,734.50 | 24.00% |
| $106,925.00 | $18,708.50 | 32.00% |
| $132,800.00 | $26,988.50 | 35.00% |
| $315,625.00 | $90,977.25 | 37.00% |
W4 2020 or Later
Standard deduction (Box 2c checked): $0.00
Standard deduction (Married Joint): $12,900.00
Standard deduction (Others): $8,600.00
W4 before 2020
Dependent allowance: $4,300.00
Supplemental income rate: 22.00%
| Tax | Maximum Earnings | Rate |
|---|---|---|
| FICA | $168,600.00 | 6.20% |
| Medicare | Unlimited | 1.45% |
| Additional Medicare | Amounts over $200,000.00 | 0.90% |
| Tax | Maximum Earnings | Rate |
|---|---|---|
| FICA | $168,600.00 | 6.20% |
| Medicare | Unlimited | 1.45% |
| FUTA | $7,000.00 | 0.60% |
Additional payroll withholding resources:
2023 Federal Withholding Tax Table
Paycheck Withholding Changes
Paycheck Calculator
State Withholding Tax Tables
Withholding Tax Primer
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