THE UNIVERSITY OF AKRON
Office of the Assoc. VP/Controller
FEDERAL WITHHOLDING TAX TABLES
(Effective – January 1, 2014)
Bi-weekly Pay Period
The IRS has issued revised payroll withholding tables, to be effective with the first payroll paid in January 2014. Before
using the tables, please deduct/add the following amounts from/to your GROSS PAY as may be appropriate:
DEDUCT
1. Number of withholding ALLOWANCES claimed multiplied by $151.90 for BI-WEEKLY payroll period.
2. Tax Deferred Annuities.
3. Retirement contribution for STRS @ 11.00%, SERS @ 10.00% or PERS-LE @ 13.00% of GROSS PAY.
4. Flexible Spending Account deduction for Health Care and/or Dependent Care.
5. UA Choice Benefits - When total of benefits price tags exceed the total Choice dollars, with the exception of
the cost of Dependent Life Insurance. Please refer to your UA Choice Benefits Confirmation Statement.
6. Parking
ADD
1. UA Choice Benefits - When total Choice dollars exceed the total of benefits price tags.
Please refer to your UA Choice Benefits Confirmation Statement.
TABLE 2-BIWEEKLY Payroll Period
(a) SINGLE person (including head of household)
(b) MARRIED person
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to withhold is:
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to withhold
is:
Not over $87...............
$0
Not over $325.............
$0
Over $87
$436
$1,506
$3,523
$7,254
$15,667
$15,731
But not over-$436
-$1,506
-$3,523
-$7,254
-$15,667
-$15,731
10%
$34.90 plus 15%
$195.40 plus 25%
$699.65 plus 28%
$1,744.33 plus 33%
$4,520.62 plus 35%
$4,543.02 plus 39.6%
Of excess over-$87
-$436
-$1,506
-$3,523
-$7,254
-$15,667
-$15,731
Over $325
$1,023
$3,163
$6,050
$9,050
$15,906
$17,925
But not over-$1,023
-$3,163
-$6,050
-$9,050
-$15,906
-$17,925
10%
$69.80 plus 15%
$390.80 plus 25%
$1,112.55 plus 28%
$1,952.55 plus 33%
$4,215.03 plus 35%
$4,921.68 plus 39.6%
STATE OF OHIO
(Effective 9/1/13)
(Exemption Value $25.00)
If taxable wage is:
$
$
$
$
$
$
$
$
D:\106765112.doc
Revised 12/15/11
Over
0
192.30
384.60
576.90
769.20
1,538.40
3,076.80
3,846.00
But Not Over
$
192.30
$
384.60
$
576.90
$
769.20
$ 1,538.40
$ 3,076.80
$ 3,846.00
Amount to be Withheld is:
$
.581%
$ 1.12 plus
1.161%
$ 3.35 plus
2.322%
$ 7.82 plus
2.903%
$ 13.40 plus
3.483%
$ 40.19 plus
4.064%
$ 102.71 plus
4.644%
$ 138.43 plus
5.805%
Excess
Over
$
$
$
$
$
$
$
192.30
384.60
576.90
769.20
1,538.40
3,076.80
3,846.00
Of excess over-$325
-$1,023
-$3,163
-$6,050
-$9,050
-$15,906
-%17,925
THE UNIVERSITY OF AKRON
Office of the Assoc. VP/Controller
FEDERAL WITHHOLDING TAX TABLES
(Effective – January 1, 2014)
Monthly Pay Period
The IRS has issued revised payroll withholding tables, to be effective with the first payroll paid in January, 2014. Before
using the tables, please deduct/add the following amounts from/to your GROSS PAY as may be appropriate:
DEDUCT
1. Number of withholding ALLOWANCES claimed multiplied by $329.20 for MONTHLY payroll period.
2. Tax Deferred Annuities.
3. Retirement contribution for STRS @ 11.00%, SERS @ 10.00% or PERS-LE @ 13.00% of GROSS PAY.
4. Flexible Spending Account deduction for Health Care and/or Dependent Care.
5. UA Choice Benefits - When total of benefits price tags exceed the total Choice dollars, with the exception of
the cost of Dependent Life Insurance. Please refer to your UA Choice Benefits Confirmation Statement.
6. Parking
ADD
1. UA Choice Benefits - When total Choice dollars exceed the total of benefits price tags.
Please refer to your UA Choice Benefits Confirmation Statement.
TABLE 4-MONTHLY Payroll Period
(a) SINGLE person (including head of household)
(b) MARRIED person
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to withhold is:
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to withhold
is:
Not over $188...............
$0
Not over $704...........
$0
Over $188
$944
$3,263
$7,633
$15,717
$33,946
$34,083
But not over-$944
-$3,263
-$7,633
-$15,717
-$33,946
-$34,083
10%
$75.60 plus 15%
$423.45 plus 25%
$1,515.95 plus 28%
$3,779.47 plus 33%
$9,795.04 plus 35%
$9,842.99 plus 39.6%
Of excess over-$188
-$944
-$3,263
-$7,633
-$15,717
-$33,946
-$34,083
Over $704
$2,217
$6,854
$13,108
$19,608
$34,463
$38,838
But not over$2,217
-$6,854
-$13,108
-$19,608
-$34,463
-$38,838
10%
$151.30 plus 15%
$846.85 plus 25%
$2,410.35 plus 28%
$4,230.35 plus 33%
$9,132.50 plus 35%
$10,663.75 + 39.6%
STATE OF OHIO
(Effective 9/1/13)
(Exemption Value $54.17)
If taxable wage is:
$
$
$
$
$
$
$
$
D:\106765112.doc
Revised 12/15/11
Over
0
416.66
833.32
1249.98
1666.64
3333.28
6666.56
8333.20
But Not Over
$
416.66
$
833.32
$ 1249.98
$ 1666.64
$ 3333.28
$ 6666.56
$ 8333.20
Amount to be Withheld is:
$
.581%
$
2.42 plus
1.161%
$
7.26 plus
2.322%
$ 16.93 plus
2.903%
$ 29.03 plus
3.483%
$ 87.08 plus
4.064%
$ 222.54 plus
4.644%
$ 299.94 plus
5.805%
Excess
Over
$
$
$
$
$
$
$
416.66
833.32
1249.98
1666.64
3333.28
6666.56
8333.20
Of excess over-$704
-$2,217
-$6,854
-$13,108
-$19,608
-$34,463
-$38,838