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.
| Earnings | Addon | Rate |
|---|---|---|
| $3,700.00 | $0.00 | 10.00% |
| $13,225.00 | $952.50 | 12.00% |
| $42,400.00 | $4,453.50 | 22.00% |
| $86,200.00 | $14,089.50 | 24.00% |
| $161,200.00 | $32,089.50 | 32.00% |
| $203,700.00 | $45,689.50 | 35.00% |
| $503,700.00 | $150,689.50 | 37.00% |
| Earnings | Addon | Rate |
|---|---|---|
| $11,550.00 | $0.00 | 10.00% |
| $30,600.00 | $1,905.00 | 12.00% |
| $88,950.00 | $8,907.00 | 22.00% |
| $176,550.00 | $28,179.00 | 24.00% |
| $326,550.00 | $64,179.00 | 32.00% |
| $411,550.00 | $91,379.00 | 35.00% |
| $611,550.00 | $161,379.00 | 37.00% |
Deductions per withholding allowance: $4,150.00
Supplemental income rate: 22.00%
| Tax | Maximum Earnings | Rate |
|---|---|---|
| FICA | $128,400.00 | 6.20% |
| Medicare | Unlimited | 1.45% |
| Additional Medicare | Amounts over $200,000.00 | 0.90% |
| Tax | Maximum Earnings | Rate |
|---|---|---|
| FICA | $128,400.00 | 6.20% |
| Medicare | Unlimited | 1.45% |
| FUTA | $7,000.00 | 0.60% |
Additional payroll withholding resources:
2025 Federal Withholding Tax Table
Paycheck Withholding Changes
Paycheck Calculator
State Withholding Tax Tables
Withholding Tax Primer
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