Publication 15a |
2000 Tax Year |
Combined Income Tax, Employee Social Security Tax, & Employee Medicare Tax Withholding Tables
If you want to combine amounts to be withheld as income tax,
employee social security tax, and employee Medicare tax, you may use
the combined tables on pages 38-57.
Combined withholding tables for single and married taxpayers are
shown for weekly, biweekly, semimonthly, monthly, and daily or
miscellaneous payroll periods. The payroll period and marital status
of the employee determine the table to be used.
If the wages are greater than the highest wage bracket in the
applicable table, you will have to use one of the other methods for
figuring income tax withholding described in this publication or in
Circular E. For wages that do not exceed $80,400, the combined social
security tax rate and Medicare tax rate is 7.65% each for both the
employee and the employer for wages paid in 2001. You can figure the
employee social security tax by multiplying the wages by 6.2%, and you
can figure the employee Medicare tax by multiplying the wages by
1.45%.
The combined tables give the correct total withholding only if
wages for social security and Medicare taxes and income tax
withholding are the same. When you have paid more than the maximum
amount of wages subject to social security tax ($80,400 in 2001) in a
calendar year, you may no longer use the combined tables.
If you use the combined withholding tables, use the following steps
to find the amounts to report on your Form 941, Employer's
Quarterly Federal Tax Return.
- Employee social security tax withheld. Multiply the wages by
6.2%.
- Employee Medicare tax withheld. Multiply the wages by
1.45%.
- Income tax withheld. Subtract the amounts from steps 1 and 2
from the total tax withheld.
You can figure the amounts to be shown on Form W-2,
Wage and Tax Statement, in the same way.
- Single Persons - Weekly, Paid Wages $0 - $600
- Single Persons - Weekly, Paid Wages $600 - $1250
- Married Persons - Weekly, Paid Wages $0 - $740
- Married Persons - Weekly, Paid Wages $740 - $1390
- Single Persons - Bi-Weekly, Paid Wages $0 - $800
- Single Persons - Bi-Weekly, Paid Wages $800 - $2100
- Married Persons - Bi-Weekly, Paid Wages $0 - $1380
- Married Persons - Bi-Weekly, Paid Wages $1380 - $2680
- Single Persons - SemiMonthly, Paid Wages $0 - $840
- Single Persons - SemiMonthly, Paid Wages $840 - $2140
- Married Persons - SemiMonthly, Paid Wages $0 - $1420
- Married Persons - SemiMonthly, Paid Wages $1420 - $2720
- Single Persons - Monthly, Paid Wages $0 - $2440
- Single Persons - Monthly, Paid Wages $2440 - $5040
- Married Persons - Monthly, Paid Wages $0 - $3240
- Married Persons - Monthly, Paid Wages $3240 - $5840
- Single Persons - Daily or Misc., Paid Wages $0 - $222
- Single Persons - Daily or Misc., Paid Wages $222 - $391
- Married Persons - Daily or Misc., Paid Wages $0 - $234
- Married Persons - Daily or Misc., Paid Wages $234 - $399
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