2015 Payroll Tax Changes
The following information was obtained from the IRS website www.irs.gov (Notice 1036), NC
State website www.dor.state.nc.us and Employment Security Commission of NC regarding
changes in the withholding of Federal and State Income Taxes and thus *should be verified with
your accountant or IRS Publication.*
This notice was prepared for release on December, 2014. For the latest
information about developments related to Notice 1036, such as legislation
enacted after it was published, go to www.irs.gov/notice1036.
The following changes are made in the Payroll Control File:
Update Payroll Information
General Rates Deductions
Fica Employee Liability:
Fica Employer Expense:
Medicare Employee Liability:
Medicare Employer Expense:
SDI Employee Rate:
Federal Unemployment Comp:
State Unemployment Comp Default:
Default Work Location:
Print
Rate
.0620
.0620
.0145
.0145
.0000
.00600
*Note 2
*Note 4
OK
Limit
118,500.00
9999,999.99
0.00
7,000.00
21,700.00 *Note 3
Cancel
*Note 1 – The program will automatically calculate the Additional Medicare Tax
of 0.9% to employees with wages in excess of $200,000.00.
*Note 2 - State Unemployment Comp Default Rate: This rate is set by the ESC
per company, so you should use the rate from the letter you received from your
state unemployment commission.
*Note 3 - State Unemployment Comp Default Limit: This is the limit for the state
of North Carolina. If your state is different, you should use the limit from the letter
you received from your state unemployment commission.
*Note 4 – Default Work Location: This should be the state abbreviation for the
state where the majority of your employees work. For example, North Carolina
would be entered as NC.
********************************************************************
The following changes are made in the Employee Master File: (information is
provided for the state of NC, for other states, contact the respective state’s
revenue department or your accountant)
The NC State standard deductions were changed in 2014 to:
(Page 16 of NC-30 Rev.11/13 publication)
Single - $7500; Married - $7500; and Head of Household - $12000.00.
********************************************************************
The following changes are made in the Tax Tables File: (information is provided for the
U.S. Federal Taxes and state of NC, for other states, contact the respective state’s revenue
department or your accountant)
Federal Tax Table Changes - Pursuant to Notice 1036 (Rev. December 2014) - “Early
Release copies of the 2015 Percentage Method Tables for Income Tax Withholding.
Please update changes in BOLD to the “Tax Tables” in the DJM Payroll module:
MARRIED:
Tax Id
:FEDERAL
Marital Status :M
State/Local Tax ID:
Account Number : 20210-00 USE YOUR APPROPRIATE ACCT #
Dependent Factor:4000.00
D.F. Deduct From:G Gross Taxable
OVER
BUT NOT OVER
AMOUNT
PLUS %
0.00
8,600.00
0.00 .00000
8,600.00
27,050.00
0.00 .10000
27,050.00
83,500.00
1,845.00 .15000
83,500.00
159,800.00
10,312.50 .25000
159,800.00
239,050.00
29,387.50 .28000
239,050.00
420,100.00
51,577.50 .33000
420,100.00
473,450.00
111,324.00 .35000
473,450.00 9999,999.99
129,996.50 .39600
SINGLE:
Tax Id
Marital Status
State/Local Tax
Account Number
:FEDERAL
:S
ID:
: 20210-00 USE YOUR APPROPRIATE ACCT #
Dependent Factor:4000.00
D.F. Deduct From:G Gross Taxable
OVER
BUT NOT OVER
AMOUNT
0.00
2,300.00
0.00
2,300.00
11,525.00
0.00
11,525.00
39,750.00
922.50
39,750.00
93,050.00
5,156.25
93,050.00
191,600.00
18,481.25
191,600.00
413,800.00
46,075.25
413,800.00
415,500.00
119,401.25
415,500.00 9999,999.99
119,996.25
PLUS %
.00000
.10000
.15000
.25000
.28000
.33000
.35000
.39600
No NC State Tax Table changes for 2015: (please refer to NC-30 publication)
HEAD OF HOUSEHOLD:
Tax Name
:STATE-NC
Marital Status :H
State/Local Tax ID:
Account Number : 20210-00 USE YOUR APPROPRIATE ACCT #
Dependent Factor:2500.00
D.F. Deduct From:G Gross Taxable
OVER
BUT NOT OVER
AMOUNT
PLUS %
0.00
9999,999.99
0.00 .05750
MARRIED:
Tax Name
:STATE-NC
Marital Status :M
State/Local Tax ID:
Account Number : 20210-00 USE YOUR APPROPRIATE ACCT #
Dependent Factor:2500.00
D.F. Deduct From:G Gross Taxable
OVER
BUT NOT OVER
AMOUNT
PLUS %
0.00
9999,999.99
0.00 .05750
SINGLE:
Tax Name
:STATE-NC
Marital Status :S
State/Local Tax ID:
Account Number : 20210-00 USE YOUR APPROPRIATE ACCT #
Dependent Factor:2500.00
D.F. Deduct From:G Gross Taxable
OVER
BUT NOT OVER
AMOUNT
PLUS %
0.00
9999,999.99
0.00 .05750