Tables for Percentage Method of Withholding (Continued) (For Wages Paid Through December 2004). Summary: These tables are to figure the percentage rate an employer uses to calculate income tax withheld determined by the payroll period (Quarterly, Semiannual, Annual, or Daily or miscellaneous), the filing status (Single, including head of household or Married) of the employee, and the amount of wages (minus withholding allowances).