2015
Minnesota
Withholding
Tax Tables
Use the tables on the following pages to determine how much to withhold
from your employees’ paychecks.
If you make payments such as overtime, commissions, bonuses or other
supplemental payments to your employees in addition to their wages, read
the section on page 7 before you calculate the withholding.
Also read “Backup Withholding” on page 7 to see if it applies to any payments you make to people who perform work for you.
There are separate tables for employees paid:
•
•
•
•
•
every day
once a week
every two weeks
twice a month
once a month
For each type of payroll period, there is one table for single employees and
one table for married employees. Use the table that matches each employee’s
marital status and payroll-period type.
If you use a computer to determine how much to withhold, see page 34 for
the formula to set up your program.
www.revenue.state.mn.us
15
Revised Jan. 1, 2015
Single employees paid every day
If the employee’s
wages are
Number of withholding allowances
at
least
The amount to withhold (in whole dollars)
but less
than
0
1
2
3
4
5
6
7
8
9
10
or more
0
24
28
32
36
24
28
32
36
40
0
1
1
1
2
0
0
1
1
1
0
0
0
0
1
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
40
44
48
52
56
44
48
52
56
60
2
2
2
3
3
1
2
2
2
2
1
1
1
1
2
0
0
1
1
1
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
60
64
68
72
76
64
68
72
76
80
3
3
3
4
4
2
3
3
3
3
2
2
2
2
3
1
1
2
2
2
1
1
1
1
1
0
0
0
1
1
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
80
84
88
92
96
84
88
92
96
100
4
4
5
5
5
3
4
4
4
4
3
3
3
3
4
2
2
3
3
3
2
2
2
2
3
1
1
2
2
2
0
1
1
1
1
0
0
0
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
100 104
104 108
108 112
112 116
116 120
6
6
6
6
7
5
5
5
6
6
4
4
5
5
5
3
4
4
4
4
3
3
3
3
4
2
2
3
3
3
2
2
2
2
2
1
1
1
2
2
0
1
1
1
1
0
0
0
0
1
0
0
0
0
0
120
124
128
132
136
124
128
132
136
140
7
7
8
8
8
6
6
7
7
7
5
6
6
6
7
5
5
5
5
6
4
4
4
5
5
3
3
4
4
4
3
3
3
3
3
2
2
2
3
3
1
2
2
2
2
1
1
1
1
2
0
0
1
1
1
140 144
144 148
148 152
152 156
156 160
8
9
9
9
10
8
8
8
8
9
7
7
7
8
8
6
6
7
7
7
5
6
6
6
6
4
5
5
5
6
4
4
4
5
5
3
3
4
4
4
2
3
3
3
3
2
2
2
3
3
1
2
2
2
2
160
10
3
2
8
7
23
22
7.05 PERCENT (.0705) OF THE EXCESS OVER $160 PLUS (round total to the nearest whole dollar)
235
9
8
7
7
6
5
4
3
7.85 PERCENT (.0785) OF THE EXCESS OVER $235 PLUS (round total to the nearest whole dollar)
235
437
15
14
13
13
12
11
10
9
9
9.85 PERCENT (.0985) OF THE EXCESS OVER $437 PLUS (round total to the nearest whole dollar)
437 and over
16
31
30
29
28
27
26
26
25
24
Married employees paid every day
Number of withholding allowances
0
1
2
3
4
5
6
7
8
9
10
at
least
but less
than
0
32
36
40
44
32
36
40
44
48
0
1
1
1
1
0
0
0
0
1
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
48
52
56
60
64
52
56
60
64
68
1
2
2
2
2
1
1
1
1
2
0
0
1
1
1
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
68
72
76
80
84
72
76
80
84
88
2
3
3
3
3
2
2
2
3
3
1
1
2
2
2
1
1
1
1
2
0
0
1
1
1
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
88
92
96
100
104
92
96
100
104
108
4
4
4
4
4
3
3
3
4
4
2
3
3
3
3
2
2
2
2
3
1
1
2
2
2
1
1
1
1
1
0
0
0
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
108 112
112 116
116 120
120 124
124 128
5
5
5
5
5
4
4
4
5
5
3
4
4
4
4
3
3
3
3
4
2
2
3
3
3
2
2
2
2
2
1
1
1
2
2
0
1
1
1
1
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
128 132
132 136
136 140
140 144
144 148
6
6
6
7
7
5
5
6
6
6
4
5
5
5
5
4
4
4
5
5
3
4
4
4
4
3
3
3
3
4
2
2
3
3
3
2
2
2
2
2
1
1
1
2
2
0
1
1
1
1
0
0
0
0
1
148
152
156
7
7
8
6
7
7
6
6
6
5
5
5
4
5
5
4
4
4
3
3
4
3
3
3
2
2
2
1
2
2
1
1
1
2
1
20
19
43
43
152
156
160
The amount to withhold (in whole dollars)
or more
Revised Jan. 1, 2015
If the employee’s wages
are
7.05 PERCENT (.0705) OF THE EXCESS OVER $160 PLUS (round total to the nearest whole dollar)
160
428
8
7
6
6
5
4
4
3
3
7.85 PERCENT (.0785) OF THE EXCESS OVER $428 PLUS (round total to the nearest whole dollar)
428
741
27
26
25
24
24
23
22
21
20
9.85 PERCENT (.0985) OF THE EXCESS OVER $741 PLUS (round total to the nearest whole dollar)
741 and over
51
50
50
49
48
47
46
45
44
17
Revised Jan. 1, 2015
Single employees paid once a week
18
If the employee’s
wages are
Number of withholding allowances
at
least
The amount to withhold (in whole dollars)
but less
than
0
1
2
3
4
5
6
7
8
9
10
or more
0
50
60
70
80
50
60
70
80
90
0
1
1
2
2
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
0
90
100
110
120
130
100
110
120
130
140
3
3
4
4
5
0
0
0
0
1
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
140
150
160
170
180
150
160
170
180
190
5
6
6
7
8
1
2
2
3
3
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
190
200
210
220
230
200
210
220
230
240
8
9
9
10
10
4
4
5
6
6
0
0
1
1
2
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
240
250
260
270
280
250
260
270
280
290
11
11
12
12
13
7
7
8
8
9
3
3
4
4
5
0
0
0
0
1
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
290
300
310
320
330
300
310
320
330
340
13
14
14
15
16
9
10
10
11
11
5
6
6
7
7
1
2
2
3
3
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
340
350
360
370
380
350
360
370
380
390
16
17
17
18
18
12
13
13
14
14
8
8
9
9
10
4
4
5
5
6
0
0
1
1
2
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
390
400
410
420
430
400
410
420
430
440
19
19
20
20
21
15
15
16
16
17
11
11
12
12
13
6
7
7
8
9
2
3
3
4
4
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
440
450
460
470
480
450
460
470
480
490
21
22
23
23
24
17
18
18
19
19
13
14
14
15
15
9
10
10
11
11
5
6
6
7
7
1
1
2
2
3
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
490
500
510
520
530
500
510
520
530
540
24
25
25
26
26
20
21
21
22
22
16
16
17
17
18
12
12
13
13
14
8
8
9
9
10
4
4
5
5
6
0
0
0
1
2
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
540
550
560
570
580
550
560
570
580
590
27
28
29
29
30
23
23
24
24
25
19
19
20
20
21
14
15
16
16
17
10
11
11
12
12
6
7
7
8
8
2
3
3
4
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
590
600
610
620
630
600
610
620
630
640
31
31
32
33
33
25
26
27
27
28
21
22
22
23
23
17
18
18
19
19
13
14
14
15
15
9
9
10
10
11
5
5
6
6
7
1
1
2
2
3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Single employees paid once a week
at
least
but less
than
Number of withholding allowances
0
1
2
3
4
5
6
7
8
9
The amount to withhold (in whole dollars)
10
or more
640
650
660
670
680
650
660
670
680
690
34
35
36
36
37
29
29
30
31
32
24
24
25
26
26
20
20
21
21
22
16
16
17
17
18
12
12
13
13
14
7
8
9
9
10
3
4
4
5
5
0
0
0
1
1
0
0
0
0
0
0
0
0
0
0
690
700
710
720
730
700
710
720
730
740
38
38
39
40
41
32
33
34
34
35
27
28
28
29
30
22
23
24
24
25
18
19
19
20
20
14
15
15
16
16
10
11
11
12
12
6
7
7
8
8
2
2
3
3
4
0
0
0
0
0
0
0
0
0
0
740
750
760
770
780
750
760
770
780
790
41
42
43
43
44
36
36
37
38
39
30
31
32
32
33
25
26
26
27
28
21
22
22
23
23
17
17
18
19
19
13
13
14
14
15
9
9
10
10
11
5
5
6
6
7
0
1
2
2
3
0
0
0
0
0
790
800
810
820
830
800
810
820
830
840
45
45
46
47
48
39
40
41
41
42
34
35
35
36
37
28
29
30
31
31
24
24
25
25
26
20
20
21
21
22
15
16
17
17
18
11
12
12
13
13
7
8
8
9
9
3
4
4
5
5
0
0
0
1
1
840
850
860
870
880
850
860
870
880
890
48
49
50
50
51
43
44
44
45
46
37
38
39
40
40
32
33
33
34
35
27
27
28
29
29
22
23
23
24
24
18
19
19
20
20
14
15
15
16
16
10
10
11
12
12
6
6
7
7
8
2
2
3
3
4
890
900
910
920
930
900
910
920
930
940
52
52
53
54
55
46
47
48
48
49
41
42
42
43
44
36
36
37
38
38
30
31
32
32
33
25
25
26
27
27
21
21
22
22
23
17
17
18
18
19
13
13
14
14
15
8
9
10
10
11
4
5
5
6
7
940
950
960
970
980
950
960
970
980
990
55
56
57
57
58
50
51
51
52
53
44
45
46
47
47
39
40
40
41
42
34
34
35
36
36
28
29
30
30
31
23
24
25
25
26
19
20
20
21
22
15
16
16
17
17
11
12
12
13
13
7
8
8
9
9
990
1000
1010
1020
1030
1000
1010
1020
1030
1040
59
60
60
61
62
53
54
55
56
56
48
49
49
50
51
43
43
44
45
45
37
38
39
39
40
32
32
33
34
35
26
27
28
28
29
22
23
23
24
24
18
18
19
20
20
14
14
15
15
16
10
10
11
11
12
1040
1050
1060
1070
1080
1050
1060
1070
1080
1090
62
63
64
64
65
57
58
58
59
60
52
52
53
54
54
46
47
47
48
49
41
41
42
43
43
35
36
37
37
38
30
31
31
32
33
25
25
26
27
27
21
21
22
22
23
17
17
18
18
19
12
13
13
14
15
1090
1100
1110
1120
1130
1100
1110
1120
1130
1140
66
67
67
68
69
60
61
62
63
63
55
56
56
57
58
50
50
51
52
52
44
45
46
46
47
39
39
40
41
42
33
34
35
35
36
28
29
29
30
31
23
24
24
25
25
19
20
20
21
21
15
16
16
17
17
1140
1150
1160
1170
1180
1150
1160
1170
1180
1190
69
70
71
72
72
64
65
65
66
67
59
59
60
61
61
53
54
55
55
56
48
48
49
50
51
42
43
44
44
45
37
38
38
39
40
31
32
33
34
34
26
27
27
28
29
22
22
23
23
24
18
18
19
19
20
1190
1628
7.05 PERCENT (.0705) OF THE EXCESS OVER $1,190 PLUS (round total to the nearest whole dollar)
73
67
62
56
51
45
40
35
29
24
20
3024
7.85 PERCENT (.0785) OF THE EXCESS OVER $1,628 PLUS (round total to the nearest whole dollar)
103
98
93
87
82
76
71
65
60
55
49
3024 and over
9.85 PERCENT (.0985) OF THE EXCESS OVER $3,024 PLUS (round total to the nearest whole dollar)
213
207
201
195
189
183
177
171
165
159
153
1628
Revised Jan. 1, 2015
If the employee’s wages
are
19
Revised Jan. 1, 2015
Married employees paid once a week
20
If the employee’s
wages are
Number of withholding allowances
at
least
but less
than
The amount to withhold (in whole dollars)
0
170
180
190
200
170
180
190
200
210
0
1
1
2
2
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
0
210
220
230
240
250
220
230
240
250
260
3
3
4
4
5
0
0
0
0
1
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
260
270
280
290
300
270
280
290
300
310
5
6
6
7
7
1
2
2
3
3
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
310
320
330
340
350
320
330
340
350
360
8
9
9
10
10
4
4
5
5
6
0
0
1
1
2
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
360
370
380
390
400
370
380
390
400
410
11
11
12
12
13
7
7
8
8
9
2
3
4
4
5
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
410
420
430
440
450
420
430
440
450
460
13
14
14
15
15
9
10
10
11
11
5
6
6
7
7
1
2
2
3
3
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
460
470
480
490
500
470
480
490
500
510
16
17
17
18
18
12
12
13
14
14
8
8
9
9
10
4
4
5
5
6
0
0
1
1
2
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
510
520
530
540
550
520
530
540
550
560
19
19
20
20
21
15
15
16
16
17
10
11
12
12
13
6
7
7
8
8
2
3
3
4
4
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
560
570
580
590
600
570
580
590
600
610
21
22
22
23
24
17
18
18
19
19
13
14
14
15
15
9
10
10
11
11
5
5
6
7
7
1
1
2
2
3
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
610
620
630
640
650
620
630
640
650
660
24
25
25
26
26
20
20
21
22
22
16
16
17
17
18
12
12
13
13
14
8
8
9
9
10
3
4
5
5
6
0
0
0
1
2
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
660
670
680
690
700
670
680
690
700
710
27
27
28
28
29
23
23
24
24
25
18
19
20
20
21
14
15
15
16
17
10
11
11
12
12
6
7
7
8
8
2
3
3
4
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
or more
Married employees paid once a week
at
least
but less
than
Number of withholding allowances
0
1
2
3
4
5
6
7
8
9
The amount to withhold (in whole dollars)
10
or more
710
720
730
740
750
720
730
740
750
760
29
30
30
31
32
25
26
26
27
27
21
22
22
23
23
17
18
18
19
19
13
13
14
15
15
9
9
10
10
11
5
5
6
6
7
1
1
2
2
3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
760
770
780
790
800
770
780
790
800
810
32
33
33
34
34
28
28
29
30
30
24
24
25
25
26
20
20
21
21
22
16
16
17
17
18
12
12
13
13
14
7
8
8
9
10
3
4
4
5
5
0
0
0
1
1
0
0
0
0
0
0
0
0
0
0
810
820
830
840
850
820
830
840
850
860
35
35
36
36
37
31
31
32
32
33
27
27
28
28
29
22
23
23
24
25
18
19
19
20
20
14
15
15
16
16
10
11
11
12
12
6
6
7
8
8
2
2
3
3
4
0
0
0
0
0
0
0
0
0
0
860
870
880
890
900
870
880
890
900
910
37
38
39
39
40
33
34
34
35
35
29
30
30
31
31
25
26
26
27
27
21
22
22
23
23
17
17
18
18
19
13
13
14
14
15
9
9
10
10
11
5
5
6
6
7
0
1
1
2
3
0
0
0
0
0
910
920
930
940
950
920
930
940
950
960
41
42
42
43
44
36
37
37
38
38
32
32
33
33
34
28
28
29
29
30
24
24
25
25
26
20
20
21
21
22
15
16
16
17
18
11
12
12
13
13
7
8
8
9
9
3
4
4
5
5
0
0
0
1
1
960 970
970 980
980 990
990 1000
1000 1010
44
45
46
47
47
39
40
40
41
42
35
35
36
36
37
30
31
32
32
33
26
27
27
28
28
22
23
23
24
24
18
19
19
20
20
14
15
15
16
16
10
10
11
11
12
6
6
7
7
8
2
2
3
3
4
1010
1020
1030
1040
1050
1020
1030
1040
1050
1060
48
49
49
50
51
42
43
44
45
45
37
38
38
39
40
33
34
34
35
35
29
30
30
31
31
25
25
26
26
27
21
21
22
22
23
17
17
18
18
19
13
13
14
14
15
8
9
9
10
11
4
5
5
6
6
1060
1070
1080
1090
1100
1070
1080
1090
1100
1110
51
52
53
54
54
46
47
47
48
49
41
41
42
43
43
36
36
37
37
38
32
32
33
33
34
28
28
29
29
30
23
24
25
25
26
19
20
20
21
21
15
16
16
17
17
11
12
12
13
13
7
8
8
9
9
1110
1120
1130
1140
1150
1120
1130
1140
1150
1160
55
56
56
57
58
50
50
51
52
52
44
45
46
46
47
39
39
40
41
42
34
35
35
36
36
30
31
31
32
32
26
27
27
28
28
22
23
23
24
24
18
18
19
19
20
14
14
15
15
16
10
10
11
11
12
1160 1170
1170 1180
1180 1190
58
59
60
53
54
54
48
48
49
42
43
44
37
38
38
33
33
34
29
29
30
25
25
26
21
21
22
16
17
18
12
13
13
1190 2966
60
18
14
2966 5132
185
137
131
301
295
Revised Jan. 1, 2015
If the employee’s wages
are
7.05 PERCENT (.0705) OF THE EXCESS OVER $1,190 PLUS (round total to the nearest whole dollar)
55
49
44
39
34
30
26
22
7.85 PERCENT (.0785) OF THE EXCESS OVER $2,966 PLUS (round total to the nearest whole dollar)
180
175
169
164
158
153
148
142
9.85 PERCENT (.0985) OF THE EXCESS OVER $5,132 PLUS (round total to the nearest whole dollar)
5132 and over
355
349
343
337
331
325
319
313
307
21
Revised Jan. 1, 2015
Single employees paid every two weeks
22
If the employee’s
wages are
Number of withholding allowances
at
least
The amount to withhold (in whole dollars)
but less
than
0
1
2
3
4
5
6
7
8
9
10
or more
0
100
120
140
160
100
120
140
160
180
0
1
2
3
4
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
0
180
200
220
240
260
200
220
240
260
280
5
7
8
9
10
0
0
0
0
1
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
280
300
320
340
360
300
320
340
360
380
11
12
13
14
15
3
4
5
6
7
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
380
400
420
440
460
400
420
440
460
480
16
17
18
19
20
8
9
10
11
12
0
1
2
3
4
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
480
500
520
540
560
500
520
540
560
580
21
23
24
25
26
13
14
15
16
18
5
6
7
8
9
0
0
0
0
1
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
580
600
620
640
660
600
620
640
660
680
27
28
29
30
31
19
20
21
22
23
10
11
13
14
15
2
3
4
5
6
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
680
700
720
740
760
700
720
740
760
780
32
33
34
35
36
24
25
26
27
28
16
17
18
19
20
7
9
10
11
12
0
0
1
2
4
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
780
800
820
840
860
800
820
840
860
880
38
39
40
41
42
29
30
31
33
34
21
22
23
24
25
13
14
15
16
17
5
6
7
8
9
0
0
0
0
1
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
880
900
920
940
960
900
920
940
960
980
43
44
45
46
47
35
36
37
38
39
26
27
29
30
31
18
19
20
21
22
10
11
12
13
14
2
3
4
5
6
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
980
1000
1020
1040
1060
1000
1020
1040
1060
1080
48
49
50
51
53
40
41
42
43
44
32
33
34
35
36
24
25
26
27
28
15
16
17
19
20
7
8
9
10
11
0
0
1
2
3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1080
1100
1120
1140
1160
1100
1120
1140
1160
1180
54
56
57
58
60
45
46
47
49
50
37
38
39
40
41
29
30
31
32
33
21
22
23
24
25
12
13
15
16
17
4
5
6
7
8
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1180
1200
1220
1240
1260
1200
1220
1240
1260
1280
61
63
64
65
67
51
52
53
55
56
42
44
45
46
47
34
35
36
37
39
26
27
28
29
30
18
19
20
21
22
10
11
12
13
14
1
2
3
5
6
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Single employees paid every two weeks
at
least
but less
than
Number of withholding allowances
0
1
2
3
4
5
6
7
8
9
The amount to withhold (in whole dollars)
10
or more
1280
1300
1320
1340
1360
1300
1320
1340
1360
1380
68
70
71
73
74
57
59
60
62
63
48
49
50
51
52
40
41
42
43
44
31
32
33
35
36
23
24
25
26
27
15
16
17
18
19
7
8
9
10
11
0
0
1
2
3
0
0
0
0
0
0
0
0
0
0
1380
1400
1420
1440
1460
1400
1420
1440
1460
1480
75
77
78
80
81
65
66
67
69
70
54
55
56
58
59
45
46
47
48
49
37
38
39
40
41
28
30
31
32
33
20
21
22
23
25
12
13
14
15
16
4
5
6
7
8
0
0
0
0
0
0
0
0
0
0
1480
1500
1520
1540
1560
1500
1520
1540
1560
1580
82
84
85
87
88
72
73
74
76
77
61
62
64
65
66
50
51
53
54
56
42
43
44
45
46
34
35
36
37
38
26
27
28
29
30
17
18
20
21
22
9
10
11
12
13
1
2
3
4
5
0
0
0
0
0
1580
1600
1620
1640
1660
1600
1620
1640
1660
1680
89
91
92
94
95
79
80
81
83
84
68
69
71
72
73
57
58
60
61
63
47
48
50
51
52
39
40
41
42
43
31
32
33
34
35
23
24
25
26
27
14
16
17
18
19
6
7
8
9
11
0
0
0
1
2
1680
1700
1720
1740
1760
1700
1720
1740
1760
1780
97
98
99
101
102
86
87
88
90
91
75
76
78
79
80
64
65
67
68
70
53
55
56
57
59
45
46
47
48
49
36
37
38
40
41
28
29
30
31
32
20
21
22
23
24
12
13
14
15
16
3
4
6
7
8
1780
1800
1820
1840
1860
1800
1820
1840
1860
1880
104
105
106
108
109
93
94
96
97
98
82
83
85
86
88
71
72
74
75
77
60
62
63
64
66
50
51
52
54
55
42
43
44
45
46
33
34
36
37
38
25
26
27
28
29
17
18
19
20
21
9
10
11
12
13
1880
1900
1920
1940
1960
1900
1920
1940
1960
1980
111
112
113
115
116
100
101
103
104
105
89
90
92
93
95
78
79
81
82
84
67
69
70
71
73
56
58
59
61
62
47
48
49
50
51
39
40
41
42
43
31
32
33
34
35
22
23
24
26
27
14
15
16
17
18
1980
2000
2020
2040
2060
2000
2020
2040
2060
2080
118
119
120
122
123
107
108
110
111
112
96
97
99
100
102
85
87
88
89
91
74
76
77
79
80
63
65
66
68
69
53
54
55
57
58
44
45
46
47
48
36
37
38
39
40
28
29
30
31
32
19
20
22
23
24
2080
2100
2120
2140
2160
2100
2120
2140
2160
2180
125
126
128
129
130
114
115
117
118
120
103
104
106
107
109
92
94
95
96
98
81
83
84
86
87
70
72
73
75
76
60
61
62
64
65
49
51
52
53
54
41
42
43
44
46
33
34
35
36
37
25
26
27
28
29
2180
2200
2220
2240
2260
2200
2220
2240
2260
2280
132
133
135
136
137
121
122
124
125
127
110
111
113
114
116
99
101
102
103
105
88
90
91
93
94
78
79
80
82
83
67
68
70
71
72
56
57
59
60
61
47
48
49
50
51
38
39
40
42
43
30
31
32
33
34
2280
2300
2320
2340
2360
2300
2320
2340
2360
2380
139
140
142
143
144
128
129
131
132
134
117
119
120
121
123
106
108
109
111
112
95
97
98
100
101
85
86
87
89
90
74
75
77
78
79
63
64
66
67
69
52
53
55
56
58
44
45
46
47
48
35
37
38
39
40
2380
3256
7.05 PERCENT (.0705) OF THE EXCESS OVER $2,380 PLUS (round total to the nearest whole dollar)
145
134
123
113
102
91
80
69
58
49
40
207
196
185
174
164
153
142
131
120
9.85 PERCENT (.0985) OF THE EXCESS OVER $6,048 PLUS (round total to the nearest whole dollar)
109
98
426
317
305
Revised Jan. 1, 2015
If the employee’s wages
are
7.85 PERCENT (.0785) OF THE EXCESS OVER $3,256 PLUS (round total to the nearest whole dollar)
3256
6048
6048 and over
414
402
390
378
366
354
342
329
23
Revised Jan. 1, 2015
Married employees paid every two weeks
24
If the employee’s
wages are
Number of withholding allowances
at
least
but less
than
The amount to withhold (in whole dollars)
0
340
360
380
400
340
360
380
400
420
0
1
2
3
4
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
0
420
440
460
480
500
440
460
480
500
520
5
6
7
9
10
0
0
0
0
1
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
520
540
560
580
600
540
560
580
600
620
11
12
13
14
15
2
3
5
6
7
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
620
640
660
680
700
640
660
680
700
720
16
17
18
19
20
8
9
10
11
12
0
1
2
3
4
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
720
740
760
780
800
740
760
780
800
820
21
22
23
25
26
13
14
15
16
17
5
6
7
8
9
0
0
0
0
1
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
820
840
860
880
900
840
860
880
900
920
27
28
29
30
31
18
20
21
22
23
10
11
12
13
15
2
3
4
5
6
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
920
940
960
980
1000
940
960
980
1000
1020
32
33
34
35
36
24
25
26
27
28
16
17
18
19
20
7
8
10
11
12
0
0
1
2
3
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
1020
1040
1060
1080
1100
1040
1060
1080
1100
1120
37
38
40
41
42
29
30
31
32
33
21
22
23
24
25
13
14
15
16
17
4
6
7
8
9
0
0
0
0
1
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
1120
1140
1160
1180
1200
1140
1160
1180
1200
1220
43
44
45
46
47
35
36
37
38
39
26
27
28
30
31
18
19
20
21
22
10
11
12
13
14
2
3
4
5
6
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
1220
1240
1260
1280
1300
1240
1260
1280
1300
1320
48
49
50
51
52
40
41
42
43
44
32
33
34
35
36
23
24
26
27
28
15
16
17
18
19
7
8
9
10
11
0
0
1
2
3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1320
1340
1360
1380
1400
1340
1360
1380
1400
1420
53
55
56
57
58
45
46
47
48
50
37
38
39
40
41
29
30
31
32
33
21
22
23
24
25
12
13
14
16
17
4
5
6
7
8
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1420
1440
1460
1480
1500
1440
1460
1480
1500
1520
59
60
61
62
63
51
52
53
54
55
42
43
44
46
47
34
35
36
37
38
26
27
28
29
30
18
19
20
21
22
9
10
12
13
14
1
2
3
4
5
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
3
4
5
6
7
8
9
10
or more
Married employees paid every two weeks
Number of withholding allowances
0
1
2
3
4
5
6
7
8
9
10
at
least
but less
than
1520
1540
1560
1580
1600
1540
1560
1580
1600
1620
64
65
66
67
68
56
57
58
59
60
48
49
50
51
52
39
41
42
43
44
31
32
33
34
36
23
24
25
26
27
15
16
17
18
19
7
8
9
10
11
0
0
0
2
3
0
0
0
0
0
0
0
0
0
0
1620
1640
1660
1680
1700
1640
1660
1680
1700
1720
70
71
72
73
74
61
62
63
64
66
53
54
55
56
57
45
46
47
48
49
37
38
39
40
41
28
29
30
32
33
20
21
22
23
24
12
13
14
15
16
4
5
6
7
8
0
0
0
0
0
0
0
0
0
0
1720
1740
1760
1780
1800
1740
1760
1780
1800
1820
75
76
78
79
80
67
68
69
70
71
58
59
61
62
63
50
51
52
53
54
42
43
44
45
46
34
35
36
37
38
25
27
28
29
30
17
18
19
20
22
9
10
11
12
13
1
2
3
4
5
0
0
0
0
0
1820
1840
1860
1880
1900
1840
1860
1880
1900
1920
82
83
85
86
87
72
73
74
75
77
64
65
66
67
68
56
57
58
59
60
47
48
49
50
52
39
40
41
42
43
31
32
33
34
35
23
24
25
26
27
14
15
17
18
19
6
7
8
9
10
0
0
0
1
2
1920
1940
1960
1980
2000
1940
1960
1980
2000
2020
89
90
92
93
94
78
79
81
82
84
69
70
71
72
73
61
62
63
64
65
53
54
55
56
57
44
45
47
48
49
36
37
38
39
40
28
29
30
31
32
20
21
22
23
24
11
13
14
15
16
3
4
5
6
8
2020
2040
2060
2080
2100
2040
2060
2080
2100
2120
96
97
99
100
101
85
86
88
89
91
74
76
77
78
80
66
67
68
69
70
58
59
60
61
62
50
51
52
53
54
42
43
44
45
46
33
34
35
37
38
25
26
27
28
29
17
18
19
20
21
9
10
11
12
13
2120
2140
2160
2180
2200
2140
2160
2180
2200
2220
103
104
106
107
109
92
93
95
96
98
81
83
84
85
87
72
73
74
75
76
63
64
65
67
68
55
56
57
58
59
47
48
49
50
51
39
40
41
42
43
30
31
33
34
35
22
23
24
25
26
14
15
16
17
18
2220
2240
2260
2280
2300
2240
2260
2280
2300
2320
110
111
113
114
116
99
100
102
103
105
88
90
91
92
94
77
79
80
82
83
69
70
71
72
73
60
62
63
64
65
52
53
54
55
57
44
45
46
47
48
36
37
38
39
40
28
29
30
31
32
19
20
21
23
24
2320
2340
2360
2340
2360
2380
117
118
120
106
108
109
95
97
98
84
86
87
74
75
76
66
67
68
58
59
60
49
50
51
41
42
43
33
34
35
25
26
27
2380
5932
121
The amount to withhold (in whole dollars)
or more
Revised Jan. 1, 2015
If the employee’s wages
are
7.05 PERCENT (.0705) OF THE EXCESS OVER $2,380 PLUS (round total to the nearest whole dollar)
5932
10264
10264 and over
36
27
7.85 PERCENT (.0785) OF THE EXCESS OVER $5,932 PLUS (round total to the nearest whole dollar)
371
360
349
338
328
317
306
295
284
110
99
88
77
68
60
52
44
273
262
9.85 PERCENT (.0985) OF THE EXCESS OVER $10,264 PLUS (round total to the nearest whole dollar)
711
699
687
675
663
651
639
626
614
602
590
25
Revised Jan. 1, 2015
Single employees paid twice a month
26
If the employee’s
wages are
Number of withholding allowances
at
least
The amount to withhold (in whole dollars)
but less
than
0
1
2
3
4
5
6
7
8
9
10
or more
0
100
120
140
160
100
120
140
160
180
0
1
2
3
4
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
0
180
200
220
240
260
200
220
240
260
280
5
6
7
8
9
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
0
280
300
320
340
360
300
320
340
360
380
10
11
13
14
15
1
3
4
5
6
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
380
400
420
440
460
400
420
440
460
480
16
17
18
19
20
7
8
9
10
11
0
0
0
1
2
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
480
500
520
540
560
500
520
540
560
580
21
22
23
24
25
12
13
14
15
16
3
4
5
6
8
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
580
600
620
640
660
600
620
640
660
680
26
28
29
30
31
18
19
20
21
22
9
10
11
12
13
0
1
2
3
4
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
680
700
720
740
760
700
720
740
760
780
32
33
34
35
36
23
24
25
26
27
14
15
16
17
18
5
6
7
8
9
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
780
800
820
840
860
800
820
840
860
880
37
38
39
40
41
28
29
30
31
33
19
20
21
23
24
10
11
13
14
15
1
3
4
5
6
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
880
900
920
940
960
900
920
940
960
980
42
44
45
46
47
34
35
36
37
38
25
26
27
28
29
16
17
18
19
20
7
8
9
10
11
0
0
0
1
2
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
980
1000
1020
1040
1060
1000
1020
1040
1060
1080
48
49
50
51
52
39
40
41
42
43
30
31
32
33
34
21
22
23
24
25
12
13
14
15
16
3
4
5
6
8
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
1080
1100
1120
1140
1160
1100
1120
1140
1160
1180
53
54
55
57
58
44
45
46
47
49
35
36
37
39
40
26
28
29
30
31
18
19
20
21
22
9
10
11
12
13
0
1
2
3
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1180
1200
1220
1240
1260
1200
1220
1240
1260
1280
59
61
62
64
65
50
51
52
53
54
41
42
43
44
45
32
33
34
35
36
23
24
25
26
27
14
15
16
17
18
5
6
7
8
9
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Single employees paid twice a month
Number of withholding allowances
0
1
2
3
4
5
6
7
8
9
10
at
least
but less
than
1280
1300
1320
1340
1360
1300
1320
1340
1360
1380
66
68
69
71
72
55
56
58
59
60
46
47
48
49
50
37
38
39
40
41
28
29
30
31
33
19
20
21
23
24
10
11
13
14
15
1
3
4
5
6
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1380
1400
1420
1440
1460
1400
1420
1440
1460
1480
73
75
76
78
79
62
63
65
66
67
51
52
54
55
56
42
44
45
46
47
34
35
36
37
38
25
26
27
28
29
16
17
18
19
20
7
8
9
10
11
0
0
0
1
2
0
0
0
0
0
0
0
0
0
0
1480
1500
1520
1540
1560
1500
1520
1540
1560
1580
81
82
83
85
86
69
70
72
73
74
57
58
60
61
63
48
49
50
51
52
39
40
41
42
43
30
31
32
33
34
21
22
23
24
25
12
13
14
15
16
3
4
5
6
8
0
0
0
0
0
0
0
0
0
0
1580
1600
1620
1640
1660
1600
1620
1640
1660
1680
88
89
90
92
93
76
77
79
80
81
64
65
67
68
70
53
54
55
57
58
44
45
46
47
49
35
36
37
39
40
26
28
29
30
31
18
19
20
21
22
9
10
11
12
13
0
1
2
3
4
0
0
0
0
0
1680
1700
1720
1740
1760
1700
1720
1740
1760
1780
95
96
97
99
100
83
84
86
87
89
71
73
74
75
77
59
61
62
64
65
50
51
52
53
54
41
42
43
44
45
32
33
34
35
36
23
24
25
26
27
14
15
16
17
18
5
6
7
8
9
0
0
0
0
0
1780
1800
1820
1840
1860
1800
1820
1840
1860
1880
102
103
105
106
107
90
91
93
94
96
78
80
81
82
84
66
68
69
71
72
55
56
58
59
60
46
47
48
49
50
37
38
39
40
41
28
29
30
31
33
19
20
21
23
24
10
11
13
14
15
1
3
4
5
6
1880
1900
1920
1940
1960
1900
1920
1940
1960
1980
109
110
112
113
114
97
98
100
101
103
85
87
88
89
91
73
75
76
78
79
62
63
65
66
67
51
52
54
55
56
42
44
45
46
47
34
35
36
37
38
25
26
27
28
29
16
17
18
19
20
7
8
9
10
11
1980
2000
2020
2040
2060
2000
2020
2040
2060
2080
116
117
119
120
121
104
105
107
108
110
92
94
95
97
98
81
82
83
85
86
69
70
72
73
74
57
58
60
61
63
48
49
50
51
52
39
40
41
42
43
30
31
32
33
34
21
22
23
24
25
12
13
14
15
16
2080
2100
2120
2140
2160
2100
2120
2140
2160
2180
123
124
126
127
128
111
112
114
115
117
99
101
102
104
105
88
89
90
92
93
76
77
79
80
81
64
65
67
68
70
53
54
55
57
58
44
45
46
47
49
35
36
37
39
40
26
28
29
30
31
18
19
20
21
22
2180
2200
2220
2240
2260
2200
2220
2240
2260
2280
130
131
133
134
136
118
120
121
122
124
106
108
109
111
112
95
96
97
99
100
83
84
86
87
89
71
73
74
75
77
59
61
62
64
65
50
51
52
53
54
41
42
43
44
45
32
33
34
35
36
23
24
25
26
27
2280
2300
2320
2340
2360
2300
2320
2340
2360
2380
137
138
140
141
143
125
127
128
129
131
113
115
116
118
119
102
103
105
106
107
90
91
93
94
96
78
80
81
82
84
66
68
69
71
72
55
56
58
59
60
46
47
48
49
50
37
38
39
40
41
28
29
30
31
33
2380
3528
7.05 PERCENT (.0705) OF THE EXCESS OVER $2,380 PLUS (round total to the nearest whole dollar)
143
132
120
108
96
85
73
61
51
42
33
6552
7.85 PERCENT (.0785) OF THE EXCESS OVER $3,528 PLUS (round total to the nearest whole dollar)
224
212
201
189
177
165
154
142
130
118
107
6552 and over
9.85 PERCENT (.0985) OF THE EXCESS OVER $6,552 PLUS (round total to the nearest whole dollar)
462
449
435
422
409
396
383
370
357
344
331
3528
The amount to withhold (in whole dollars)
or more
Revised Jan. 1, 2015
If the employee’s wages
are
27
Revised Jan. 1, 2015
Married employees paid twice a month
28
If the employee’s
wages are
Number of withholding allowances
at
least
The amount to withhold (in whole dollars)
but less
than
0
1
2
3
4
5
6
7
8
9
10
or more
0
360
380
400
420
360
380
400
420
440
0
1
2
3
4
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
0
440
460
480
500
520
460
480
500
520
540
5
6
7
8
9
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
0
540
560
580
600
620
560
580
600
620
640
10
11
12
13
15
1
2
3
5
6
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
640
660
680
700
720
660
680
700
720
740
16
17
18
19
20
7
8
9
10
11
0
0
0
1
2
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
740
760
780
800
820
760
780
800
820
840
21
22
23
24
25
12
13
14
15
16
3
4
5
6
7
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
840
860
880
900
920
860
880
900
920
940
26
27
28
30
31
17
18
20
21
22
8
10
11
12
13
0
1
2
3
4
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
940
960
980
1000
1020
960
980
1000
1020
1040
32
33
34
35
36
23
24
25
26
27
14
15
16
17
18
5
6
7
8
9
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
1040
1060
1080
1100
1120
1060
1080
1100
1120
1140
37
38
39
40
41
28
29
30
31
32
19
20
21
22
23
10
11
12
13
15
1
2
3
5
6
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
1140
1160
1180
1200
1220
1160
1180
1200
1220
1240
42
43
44
46
47
33
35
36
37
38
25
26
27
28
29
16
17
18
19
20
7
8
9
10
11
0
0
0
1
2
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
1240
1260
1280
1300
1320
1260
1280
1300
1320
1340
48
49
50
51
52
39
40
41
42
43
30
31
32
33
34
21
22
23
24
25
12
13
14
15
16
3
4
5
6
7
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
1340
1360
1380
1400
1420
1360
1380
1400
1420
1440
53
54
55
56
57
44
45
46
47
48
35
36
37
38
40
26
27
28
30
31
17
18
20
21
22
8
10
11
12
13
0
1
2
3
4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Married employees paid twice a month
Number of withholding allowances
0
1
2
3
4
5
6
7
8
9
10
at
least
but less
than
1440
1460
1480
1500
1520
1460
1480
1500
1520
1540
58
59
61
62
63
49
51
52
53
54
41
42
43
44
45
32
33
34
35
36
23
24
25
26
27
14
15
16
17
18
5
6
7
8
9
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1540
1560
1580
1600
1620
1560
1580
1600
1620
1640
64
65
66
67
68
55
56
57
58
59
46
47
48
49
50
37
38
39
40
41
28
29
30
31
32
19
20
21
22
23
10
11
12
13
15
1
2
3
5
6
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1640
1660
1680
1700
1720
1660
1680
1700
1720
1740
69
70
71
72
73
60
61
62
63
64
51
52
53
54
56
42
43
44
46
47
33
35
36
37
38
25
26
27
28
29
16
17
18
19
20
7
8
9
10
11
0
0
0
1
2
0
0
0
0
0
0
0
0
0
0
1740
1760
1780
1800
1820
1760
1780
1800
1820
1840
74
76
77
78
79
66
67
68
69
70
57
58
59
60
61
48
49
50
51
52
39
40
41
42
43
30
31
32
33
34
21
22
23
24
25
12
13
14
15
16
3
4
5
6
7
0
0
0
0
0
0
0
0
0
0
1840
1860
1880
1900
1920
1860
1880
1900
1920
1940
80
81
82
83
85
71
72
73
74
75
62
63
64
65
66
53
54
55
56
57
44
45
46
47
48
35
36
37
38
40
26
27
28
30
31
17
18
20
21
22
8
10
11
12
13
0
1
2
3
4
0
0
0
0
0
1940
1960
1980
2000
2020
1960
1980
2000
2020
2040
86
88
89
90
92
76
77
78
79
81
67
68
69
71
72
58
59
61
62
63
49
51
52
53
54
41
42
43
44
45
32
33
34
35
36
23
24
25
26
27
14
15
16
17
18
5
6
7
8
9
0
0
0
0
0
2040
2060
2080
2100
2120
2060
2080
2100
2120
2140
93
95
96
98
99
82
83
84
86
87
73
74
75
76
77
64
65
66
67
68
55
56
57
58
59
46
47
48
49
50
37
38
39
40
41
28
29
30
31
32
19
20
21
22
23
10
11
12
13
15
1
2
3
5
6
2140
2160
2180
2200
2220
2160
2180
2200
2220
2240
100
102
103
105
106
89
90
91
93
94
78
79
80
81
82
69
70
71
72
73
60
61
62
63
64
51
52
53
54
56
42
43
44
46
47
33
35
36
37
38
25
26
27
28
29
16
17
18
19
20
7
8
9
10
11
2240
2260
2280
2300
2320
2260
2280
2300
2320
2340
107
109
110
112
113
96
97
98
100
101
84
85
87
88
90
74
76
77
78
79
66
67
68
69
70
57
58
59
60
61
48
49
50
51
52
39
40
41
42
43
30
31
32
33
34
21
22
23
24
25
12
13
14
15
16
2340
2360
2360
2380
114
116
103
104
91
92
80
81
71
72
62
63
53
54
44
45
35
36
26
27
17
18
28
19
296
284
652
639
The amount to withhold (in whole dollars)
or more
Revised Jan. 1, 2015
If the employee’s wages
are
7.05 PERCENT (.0705) OF THE EXCESS OVER $2,380 PLUS (round total to the nearest whole dollar)
2380
6426
117
105
93
81
72
64
55
46
37
7.85 PERCENT (.0785) OF THE EXCESS OVER $6,426 PLUS (round total to the nearest whole dollar)
6426 11119
402
390
378
367
355
343
331
320
308
9.85 PERCENT (.0985) OF THE EXCESS OVER $11,119 PLUS (round total to the nearest whole dollar)
11119 and over
770
757
744
731
718
705
692
679
666
29
Revised Jan. 1, 2015
Single employees paid once a month
30
If the employee’s
wages are
Number of withholding allowances
at
least
The amount to withhold (in whole dollars)
but less
than
0
1
2
3
4
5
6
7
8
9
10
or more
0
200
220
240
260
200
220
240
260
280
0
1
2
3
4
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
0
280
300
320
340
360
300
320
340
360
380
5
6
7
8
10
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
0
380
400
420
440
460
400
420
440
460
480
11
12
13
14
15
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
0
480
500
520
540
560
500
520
540
560
580
16
17
18
19
20
0
0
0
1
2
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
580
600
640
680
720
600
640
680
720
760
21
23
25
27
29
3
5
7
9
12
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
760
800
840
880
920
800
840
880
920
960
31
34
36
38
40
14
16
18
20
22
0
0
0
2
4
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
960
1000
1040
1080
1120
1000
1040
1080
1120
1160
42
44
46
49
51
24
26
29
31
33
7
9
11
13
15
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
1160
1200
1240
1280
1320
1200
1240
1280
1320
1360
53
55
57
59
61
35
37
39
41
44
17
19
21
24
26
0
2
4
6
8
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
1360
1400
1440
1480
1520
1400
1440
1480
1520
1560
64
66
68
70
72
46
48
50
52
54
28
30
32
34
36
10
12
14
16
19
0
0
0
0
1
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
1560
1600
1640
1680
1720
1600
1640
1680
1720
1760
74
76
79
81
83
56
59
61
63
65
39
41
43
45
47
21
23
25
27
29
3
5
7
9
12
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
1760
1800
1840
1880
1920
1800
1840
1880
1920
1960
85
87
89
91
94
67
69
71
74
76
49
51
54
56
58
31
34
36
38
40
14
16
18
20
22
0
0
0
2
4
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
1960
2000
2040
2080
2120
2000
2040
2080
2120
2160
96
98
100
102
104
78
80
82
84
86
60
62
64
66
69
42
44
46
49
51
24
26
29
31
33
7
9
11
13
15
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
2160
2200
2240
2280
2320
2200
2240
2280
2320
2360
106
109
111
113
116
89
91
93
95
97
71
73
75
77
79
53
55
57
59
61
35
37
39
41
44
17
19
21
24
26
0
2
4
6
8
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Single employees paid once a month
at
least
but less
than
Number of withholding allowances
0
1
2
3
4
5
6
7
8
9
The amount to withhold (in whole dollars)
10
or more
2360
2400
2440
2480
2520
2400
2440
2480
2520
2560
119
122
124
127
130
99
101
104
106
108
81
84
86
88
90
64
66
68
70
72
46
48
50
52
54
28
30
32
34
36
10
12
14
16
19
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2560
2600
2640
2680
2720
2600
2640
2680
2720
2760
133
136
139
141
144
110
112
115
118
121
92
94
96
99
101
74
76
79
81
83
56
59
61
63
65
39
41
43
45
47
21
23
25
27
29
3
5
7
9
12
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2760
2800
2840
2880
2920
2800
2840
2880
2920
2960
147
150
153
155
158
123
126
129
132
135
103
105
107
109
111
85
87
89
91
94
67
69
71
74
76
49
51
54
56
58
31
34
36
38
40
14
16
18
20
22
0
0
0
2
4
0
0
0
0
0
0
0
0
0
0
2960
3000
3040
3080
3120
3000
3040
3080
3120
3160
161
164
167
170
172
138
140
143
146
149
114
117
120
123
125
96
98
100
102
104
78
80
82
84
86
60
62
64
66
69
42
44
46
49
51
24
26
29
31
33
7
9
11
13
15
0
0
0
0
0
0
0
0
0
0
3160
3200
3240
3280
3320
3200
3240
3280
3320
3360
175
178
181
184
186
152
154
157
160
163
128
131
134
137
139
106
109
111
113
116
89
91
93
95
97
71
73
75
77
79
53
55
57
59
61
35
37
39
41
44
17
19
21
24
26
0
2
4
6
8
0
0
0
0
0
3360
3400
3440
3480
3520
3400
3440
3480
3520
3560
189
192
195
198
201
166
169
171
174
177
142
145
148
151
154
119
122
124
127
130
99
101
104
106
108
81
84
86
88
90
64
66
68
70
72
46
48
50
52
54
28
30
32
34
36
10
12
14
16
19
0
0
0
0
1
3560
3600
3640
3680
3720
3600
3640
3680
3720
3760
203
206
209
212
215
180
183
186
188
191
156
159
162
165
168
133
136
139
141
144
110
112
115
118
121
92
94
96
99
101
74
76
79
81
83
56
59
61
63
65
39
41
43
45
47
21
23
25
27
29
3
5
7
9
12
3760
3800
3840
3880
3920
3800
3840
3880
3920
3960
217
220
223
226
229
194
197
200
202
205
170
173
176
179
182
147
150
153
155
158
123
126
129
132
135
103
105
107
109
111
85
87
89
91
94
67
69
71
74
76
49
51
54
56
58
31
34
36
38
40
14
16
18
20
22
3960
4000
4040
4080
4120
4000
4040
4080
4120
4160
232
234
237
240
243
208
211
214
217
219
185
187
190
193
196
161
164
167
170
172
138
140
143
146
149
114
117
120
123
125
96
98
100
102
104
78
80
82
84
86
60
62
64
66
69
42
44
46
49
51
24
26
29
31
33
4160
4200
4240
4280
4320
4200
4240
4280
4320
4360
246
248
251
254
257
222
225
228
231
233
199
201
204
207
210
175
178
181
184
186
152
154
157
160
163
128
131
134
137
139
106
109
111
113
116
89
91
93
95
97
71
73
75
77
79
53
55
57
59
61
35
37
39
41
44
4360
4400
4440
4480
4520
4560
4400
4440
4480
4520
4560
4600
260
263
265
268
271
274
236
239
242
245
248
250
213
216
218
221
224
227
189
192
195
198
201
203
166
169
171
174
177
180
142
145
148
151
154
156
119
122
124
127
130
133
99
101
104
106
108
110
81
84
86
88
90
92
64
66
68
70
72
74
46
48
50
52
54
56
4600
7055
275
7055
13104
13104 and over
7.05 PERCENT (.0705) OF THE EXCESS OVER $4,600 PLUS (round total to the nearest whole dollar)
252
228
205
181
158
134
111
93
75
58
7.85 PERCENT (.0785) OF THE EXCESS OVER $7,055 PLUS (round total to the nearest whole dollar)
448
425
401
378
354
331
307
284
260
9.85 PERCENT (.0985) OF THE EXCESS OVER $13,104 PLUS (round total to the nearest whole dollar)
237
213
923
688
662
897
871
845
819
792
766
740
714
Revised Jan. 1, 2015
If the employee’s wages
are
31
Revised Jan. 1, 2015
Married employees paid once a month
32
If the employee’s
wages are
Number of withholding allowances
at
least
The amount to withhold (in whole dollars)
but less
than
0
1
2
3
4
5
6
7
8
9
10
or more
0
720
760
800
840
720
760
800
840
880
0
1
3
6
8
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
0
880
920
960
1000
1040
920
960
1000
1040
1080
10
12
14
16
18
0
0
0
0
1
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
1080
1120
1160
1200
1240
1120
1160
1200
1240
1280
21
23
25
27
29
3
5
7
9
11
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
1280
1320
1360
1400
1440
1320
1360
1400
1440
1480
31
33
35
38
40
13
16
18
20
22
0
0
0
2
4
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
1480
1520
1560
1600
1640
1520
1560
1600
1640
1680
42
44
46
48
50
24
26
28
30
33
6
8
11
13
15
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
1680
1720
1760
1800
1840
1720
1760
1800
1840
1880
53
55
57
59
61
35
37
39
41
43
17
19
21
23
26
0
1
3
6
8
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
1880
1920
1960
2000
2040
1920
1960
2000
2040
2080
63
65
68
70
72
45
48
50
52
54
28
30
32
34
36
10
12
14
16
18
0
0
0
0
1
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
2080
2120
2160
2200
2240
2120
2160
2200
2240
2280
74
76
78
80
83
56
58
60
63
65
38
40
43
45
47
21
23
25
27
29
3
5
7
9
11
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
2280
2320
2360
2400
2440
2320
2360
2400
2440
2480
85
87
89
91
93
67
69
71
73
75
49
51
53
55
58
31
33
35
38
40
13
16
18
20
22
0
0
0
2
4
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
2480
2520
2560
2600
2640
2520
2560
2600
2640
2680
95
98
100
102
104
78
80
82
84
86
60
62
64
66
68
42
44
46
48
50
24
26
28
30
33
6
8
11
13
15
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
2680
2720
2760
2800
2840
2720
2760
2800
2840
2880
106
108
110
113
115
88
90
93
95
97
70
73
75
77
79
53
55
57
59
61
35
37
39
41
43
17
19
21
23
26
0
1
3
6
8
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Married employees paid once a month
Number of withholding allowances
0
1
2
3
4
5
6
7
8
9
10
at
least
but less
than
2880
2920
2960
3000
3040
2920
2960
3000
3040
3080
117
119
121
123
125
99
101
103
105
108
81
83
85
88
90
63
65
68
70
72
45
48
50
52
54
28
30
32
34
36
10
12
14
16
18
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3080
3120
3160
3200
3240
3120
3160
3200
3240
3280
128
130
132
134
136
110
112
114
116
118
92
94
96
98
100
74
76
78
80
83
56
58
60
63
65
38
40
43
45
47
21
23
25
27
29
3
5
7
9
11
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3280
3320
3360
3400
3440
3320
3360
3400
3440
3480
138
140
142
145
147
120
123
125
127
129
103
105
107
109
111
85
87
89
91
93
67
69
71
73
75
49
51
53
55
58
31
33
35
38
40
13
16
18
20
22
0
0
0
2
4
0
0
0
0
0
0
0
0
0
0
3480
3520
3560
3600
3640
3520
3560
3600
3640
3680
149
151
153
155
157
131
133
135
137
140
113
115
118
120
122
95
98
100
102
104
78
80
82
84
86
60
62
64
66
68
42
44
46
48
50
24
26
28
30
33
6
8
11
13
15
0
0
0
0
0
0
0
0
0
0
3680
3720
3760
3800
3840
3720
3760
3800
3840
3880
160
162
164
167
170
142
144
146
148
150
124
126
128
130
133
106
108
110
113
115
88
90
93
95
97
70
73
75
77
79
53
55
57
59
61
35
37
39
41
43
17
19
21
23
26
0
1
3
6
8
0
0
0
0
0
3880
3920
3960
4000
4040
3920
3960
4000
4040
4080
173
175
178
181
184
152
155
157
159
161
135
137
139
141
143
117
119
121
123
125
99
101
103
105
108
81
83
85
88
90
63
65
68
70
72
45
48
50
52
54
28
30
32
34
36
10
12
14
16
18
0
0
0
0
1
4080
4120
4160
4200
4240
4120
4160
4200
4240
4280
187
189
192
195
198
163
166
169
172
174
145
147
150
152
154
128
130
132
134
136
110
112
114
116
118
92
94
96
98
100
74
76
78
80
83
56
58
60
63
65
38
40
43
45
47
21
23
25
27
29
3
5
7
9
11
4280
4320
4360
4400
4440
4320
4360
4400
4440
4480
201
204
206
209
212
177
180
183
186
188
156
158
160
162
165
138
140
142
145
147
120
123
125
127
129
103
105
107
109
111
85
87
89
91
93
67
69
71
73
75
49
51
53
55
58
31
33
35
38
40
13
16
18
20
22
4480
4520
4560
4520
4560
4600
215
218
220
191
194
197
168
171
173
149
151
153
131
133
135
113
115
118
95
98
100
78
80
82
60
62
64
42
44
46
24
26
28
4600
12852
222
47
29
592
569
1305
1279
The amount to withhold (in whole dollars)
or more
Revised Jan. 1, 2015
If the employee’s wages
are
7.05 PERCENT (.0705) OF THE EXCESS OVER $4,600 PLUS (round total to the nearest whole dollar)
198
175
154
136
119
101
83
65
7.85 PERCENT (.0785) OF THE EXCESS OVER $12,852 PLUS (round total to the nearest whole dollar)
12852 22238
804
780
757
733
710
686
663
639
616
9.85 PERCENT (.0985) OF THE EXCESS OVER $22,238 PLUS (round total to the nearest whole dollar)
22238 and over 1540
1514
1488
1462
1436
1410
1383
1357
1331
33
Computer Formula
If you use a computer to determine how much to withhold, use the formula below to set up your
program. This formula supersedes any formulas before Jan. 1, 2015. If you use a computer to determine
withholding, you must program it for this new formula.
Step 1
Determine the employee’s total wages for one payroll period.
Step 2
Multiply the total wages from step 1 by the number of payroll periods you have in a year. The result is the employee’s annual wage.
Multiply step 1 by:
• 360 if you pay by the day
• 52 if you pay by the week
• 26 if you pay every two weeks
• 24 if you pay twice a month
• 12 if you pay once a month
Step 3
Multiply the number of the employee’s withholding allowances by $4,000.
Step 4
Subtract the result in step 3 from the result in step 2.
Step 5
Use the result from step 4 and the chart below to figure an amount for step 5.
Step 6
Divide the result in step 5 by the number of payroll periods that you used in step 2. You may round the amount to the nearest dollar. The result
is the amount of Minnesota income tax to withhold from the employee’s wages.
Chart for step 5
If the employee is single and the result from step 4 is:
More than
But not more than
$2,300
27,370
84,660
157,250
$27,370
84,660
157,250
Subtract this
amount from the
result in step 4
Multiply
result by
Add
2,300
27,370
84,660
157,250
5.35%
7.05%
7.85%
9.85%
1,341.25
5,380.20
11,078.52
Subtract this
amount from the
result in step 4
Multiply
result by
Add
8,600
45,250
154,220
266,860
5.35%
7.05%
7.85%
9.85%
1,960.78
9,643.17
18,485.41
If the employee is married and the result from step 4 is:
34
More than
But not more than
$8,600
45,250
154,220
266,860
$45,250
154,220
266,860
www.revenue.state.mn.us