465
CH. 2 4—COLLECTION AT SOURCE ON WAGES
If the payroll period with respect to an employee is a daily payroll period or a miscellaneous payroll period— And the n u m b e r o f w i t h h o l d i n g e x e m p t i o n s claimed is—
And the wages divided by the n u m b e r of d a y s in s u c h period are—
At least—
B u t less than—
$0.... $2.00. $2.25 $2.50$2.75 $3.00 $3.25 $3.50—•$3.75 $4.00 $4.25 $4.50 $4.75 $5.00 $.5.25 $5.50. $5.75. $6.00 $6.25 $6.50. $6.75 $7.00 $7.25—.$7.50 $7.75 $8.00 $8.25 $8.60 $8.75 $9.00 $9.25— — $9.50 $9.75 $10.00 $10.50 $11.00..-.. $11.50 $12.00 $12.50 $13.00-..,. $13.50 $14.00..... $14.50 $15.00— $15.50 $16.00 $16.50 $17.00 $17.50 $18.00 $18.50 $19.00 $19.50 $20.00 $21.00 $22.00 $23.00 $24.00 $25.00 $26.00 $27.00 $28.00 $29.00
$2.00.. $2.25.. $2.50.. $2.75.. $3.00.. $3.25.. $3.50.. $3.75.. $4.00.. $4.25.. $4.50.. $4.75.. $5.00.. $5.25.. $5.50.. $5.75.. $6.00.. $6.25.. $6.50.. $6.75.. $7.00.. $7.25.. $7.50.. $7.75.. $8.00.. $8.25.. $8.50.. $8.75.. $9.00.. $9.25.. $9.50-. $9.75.. $10.00. $10.50. $11.00. $11.50. $12.00. $12.50. $13.00$13.50. $14.00. $14.50. $15.00. $15.50. $16.00$16.50. $17.00. $17.50. $18.00. $18.50. $19.00. $19.50. $20.00. $21.00. $22.00. $23.00. $24.00. $25.00. $26.00. $27.00. $28.00. $29.00. $30.00.
1
2
3
4
5
6
7
8
10 or more
9
The amount of tax to b e w i t h h e l d shall b e the following a m o u n t m u l t i p l i e d by the n u m b e r of d a y s in s u c h period— 18 % of wages
$0.40 .45 .45 .50 .55 .60 .65 .70 .75 .80 .85 .90 .90 .95 1.00 1.05 1.10 1.15 1.20 1.25 1.30 1.35 1.35 1.40 1.45 1.50 1.55 1.60 . 1.65 1.70 1.75 1.80 1.85 1.95 2.06 2.10 2.20 2.30 2.40 2.50 2.55 2.65 2.75 2.85 2.95 3.00 3.10 3.20 3.30 3.40 3.45 3.55 3.70 3.85 4.05 4.25 4.40 4.60 4.75 4.95 5.15 5.30
$0 .05 .10 .15 .20 .25 .30 .30 .35 .40 .45 .50 .55 .60 .65 .70 .75 .75 .80 .85 .90 .95 1.00 1.05 1.10 1.15 1.20 1.20 1.25 1.30 1.35 1.40 1.45 1.50 1.60 1.70 1.80 1.90 1.95 2.05 2.15 2.25 2.35 2.40 2.50 2.60 2.70 2.80 2.85 2.95 3.05 3.15 3.25 3.35 3.55 3.70 3.90 4.10 4.25 4.45 4.60 4.80 5.00
$0 0 0 0 0 0 0
0
.05 .10 .15 .15 .20 .25 .30 .35 .40 .45 .50 .55 .60 .60 .65 .70 .75 .80 .85 .90 .95 1.00 1.05 1.05 1.10 1.20 1.30 1.35 1.45 1.55 1.65 1.75 1.80 1.90 2.00 2.10 2.20 2.25 2.35 2.45 2.55 2.65 2.70 2.80 2.90 3.05 3.20 3.40 3.56 3.76 3.96 4.10 4.30 4.45 4.65
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .05 .05 .10 .15 .20 .25 .30 .35 .40 .45 .50 .50 .65 .60 .65 .70 .75 ,80 .85 .95 1.05 1.15 1.20 1.30 1.40 1.50 1.60 1.65 1.75 1.85 1.95 2.05 2.10 2.20 2.30 2.40 2.50 2.55 2.70 2.90 3.05 3.25 3.40 3.60 3.80 3.95 4.15 4.30
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .05 .10 .15 .20 .25 .30 .35 .35 .40 .45 .55 .60 .70 .80 .90 1.00 1.05 1.15 1.25 1.35 1.45 1.50 1.60 1.70 1.80 1.90 1.95 2.05 2.15 2.25 2.35 2.55 2.75 2.90 3.10 3.25 3.45 3.65 3.80 4.00
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .05 .10 .16 .20 .30 .40 .45 .56 .65 .75 .85 .90 1.00 1.10 1.20 1.30 1.35 1.45 1.55 1.65 1.75 1.80 1.90 2.05 2.25 2.40 2.60 2.75 2.95 3.15 3.30 3.50 3.65
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .05 .15 .25 .30 .40 .50 .60 .70 .75 .85 .95 1.05 1.15 1.20 1.30 1.40 1.50 1.60 1.70 1.90 2.10 2.25 2.45 2.60 2.80 3.00 3.15 3.35
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .10 .15 .25 .35 .45 .55 .60 .70 .80 .90 1.00 1.05 1.15 1.25 1.40 1.55 1.75 1.95 2.10 2.30 2.45 2.65 2.85 3.00
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .10 .20 .30 .40 .45 .55 .65 .75 .85 .90 1.05 1.25 1.40 1.60 1.80 1.95 2.15 2.30 2.50 2.70
$0 0. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .05 .15 .25 .35 .40 .50 .60 .75 .90 1.10 1.25 1.45 1.65 1.80 2.00 2.15 2.36
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .10 .20 .25 .40 .60 .75 .95 1.10 1.30 1.50 1.65 1.85 2.00
2.75
2.45
2.10
18 p e r c e n t of the excess over $30 plus— $30.00 and o v e r.
5.40
5.05
4.76
4.40
4.10
3.75
3.45
3.10
§3402.(c)(l)
�
