Small Business Taxes & Management

Percentage Withholding Tables--2019

 

Small Business Taxes & Management--Copyright 2019, A/N Group, Inc.

 

Contents

Notes

  1. Other Methods--There are several other ways to compute withholdings. IRS Publication 15, Circular E, Employer's Tax Guide contains wage bracket tables and detailed explanations. See also IRS Publication 15A, Employer's Supplemental Tax Guide, for alternative withholding methods and information on other situations. You can download these publications at the IRS website. For employment tax info get IRS Publication 15 Employer's Tax Guide.

    If you have more than a few employees you should strongly consider using a software program or a payroll service.

  2. Social Security and Medicare Tax for 2019--The employee withholding rate for social security is 6.2% for 2019; maximum wage base $132,900. The Medicare Tax rate is 1.45% (no maximum)

  3. Additional Medicare Tax Withholding--In addition to the withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from employee wages in excess of $200,000 ($250,000 married joint; $125,000 married separate). Begin withholding in the pay period you pay wages in excess of $200,000 for the year. (There is no employer portion to this tax.)

  4. Supplemental Wages--The supplemental wage flat withholding rate for 2019 is 22% (no other percentage allowed; 37% on amounts over $1 million).

  5. Backup Withholding--The backup withholding rate for 2019 is 24%.

 

2019 Weekly Payroll Period

2019 Biweekly Payroll Period

2019 Semimonthly Payroll Period

2019 Monthly Payroll Period

2019 Daily Payroll Period

2019 Amount for One Withholding Allowance

Example

 

Weekly Payroll Period--2019

SINGLE person (including head of household)

If the amount of wages            The amount of income tax 
(after withholding allowances):   to withhold is:

Not over $73                     $0

Over--       But not over--                    of excess over--

   $ 73                $260       10%                      $ 73
   $260                $832       $18.70 plus 12%          $260
   $832              $1,692       $87.34 plus 22%          $832
 $1,692              $3,164       $276.54 plus 24%       $1,692
 $3,164              $3,998       $629.82 plus 32%       $3,164
 $3,998              $9,887       $896.70 plus 35%       $3,998 
 $9,887               . . .       $2,957.88 plus 37%     $9,887

MARRIED person

If the amount of wages            The amount of income tax 
(after withholding allowances):   to withhold is:

Not over $227                     $0

Over--       But not over--                    of excess over--

   $227                $600       10%                      $227
   $600              $1,745       $37.30 plus 12%          $600
 $1,745              $3,465       $174.70 plus 22%       $1,745
 $3,465              $6,409       $553.10 plus 24%       $3,465
 $6,409              $8,077       $1,259.66 plus 32%     $6,409
 $8,077             $12,003       $1,793.42 plus 35%     $8,077
$12,003               . . .       $3,167.52 plus 37%    $12,003
Biweekly Payroll Period--2019

SINGLE person (including head of household)

If the amount of wages            The amount of income tax 
(after withholding allowances):   to withhold is:

Not over $146                    $0

Over--       But not over--                    of excess over--

   $146                $519       10%                      $146
   $519              $1,664       $37.30 plus 12%          $519
 $1,664              $3,385       $174.70 plus 22%       $1,664
 $3,385              $6,328       $553.32 plus 24%       $3,385
 $6,328              $7,996       $1,259.64 plus 32%     $6,328
 $7,996             $19,773       $1,793.40 plus 35%     $7,996
$19,773               . . .       $5,915.35 plus 37%    $19,773
 


MARRIED person

If the amount of wages            The amount of income tax 
(after withholding allowances):   to withhold is:

Not over $454                    $0

Over--       But not over--                    of excess over--

   $454              $1,200       10%                      $454
 $1,200              $3,490       $74.60 plus 12%        $1,200
 $3,490              $6,931       $349.40 plus 22%       $3,490
 $6,931             $12,817       $1,106.42 plus 24%     $6,931
$12,817             $16,154       $2,519.06 plus 32%    $12.817
$16,154             $24,006       $3,586.09 plus 35%    $16,154
$24,006               . . .       $6,335.10 plus 37%    $24,006
Semimonthly Payroll Period--2019

SINGLE person (including head of household)

If the amount of wages            The amount of income tax 
(after withholding allowances):   to withhold is:

Not over $158                     $0

Over--       But not over--                    of excess over--

   $158                $563       10%                      $158
   $563              $1,803       $40.50 plus 12%          $563
 $1,803              $3,667       $189.30 plus 22%       $1,803
 $3,667              $6,855       $599.38 plus 24%       $3,667
 $6,855              $8,663       $1,364.50 plus 32%     $6,855
 $8,663             $21,421       $1,943.06 plus 35%     $8,663
$21,421               . . .       $6,408.36 plus 37%    $21,421


MARRIED person

If the amount of wages            The amount of income tax 
(after withholding allowances):   to withhold is:

Not over $492                     $0

Over--       But not over--                    of excess over--

   $492              $1,300       10%                      $492
 $1,300              $3,781       $80.80 plus 12%        $1,300
 $3,781              $7,508       $378.52 plus 22%       $3,781
 $7,508             $13,885       $1,198.46 plus 24%     $7,508
$13,885             $17,500       $2,728.94 plus 32%    $13,885
$17,500             $26,006       $3,885.74 plus 35%    $17,500
$26,006               . . .       $6,862.84 plus 37%    $26,006
Monthly Payroll Period--2019

SINGLE person (including head of household)

If the amount of wages            The amount of income tax 
(after withholding allowances):   to withhold is:

Not over $317                     $0

Over--       But not over--                    of excess over--

   $317              $1,125       10%                       $317
 $1,125              $3,606       $80.80 plus 12%         $1,125
 $3,606              $7,333       $378.52 plus 22%        $3,606
 $7,333             $13,710       $1,198.46 plus 24%      $7,333
$13,710             $17,325       $2,728.94 plus 32%     $13,710
$17,325             $42,842       $3,885.74 plus 35%     $17,325
$42,842               . . .       $12,816.69 plus 37%    $42,842 

 
MARRIED person

If the amount of wages            The amount of income tax 
(after withholding allowances):   to withhold is:

Not over $983                   $0

Over--       But not over--                     of excess over--

   $983              $2,600       10%                       $983
 $2,600              $7,563       $161.70 plus 12%        $2,600
 $7,563             $15,017       $757.26 plus 22%        $7,563
$15,017             $27,771       $2,397.14 plus 24%     $15,017
$27,771             $35,000       $5,458.10 plus 32%     $27,771
$35,000             $52,013       $7,771.38 plus 35%     $35,000
$52,013               . . .       $13,725.93 plus 37%    $52,013
Daily or Miscellaneous Payroll Period--2019

SINGLE person (including head of household)

If the amount of wages            The amount of income tax 
(after withholding allowances)    to withhold is:
divided by the number of days in
the payroll period is:

Not over $14.60                  $0

Over--       But not over--                    of excess over--

   $14.60            $51.90       10%                    $14.60
   $51.90           $166.40       $3.73 plus 12%         $51.90
  $166.40           $338.50       $17.47 plus 22%       $166.40
  $338.50           $632.80       $55.33 plus 24%       $338.50
  $632.80           $799.60       $125.96 plus 32%      $632.80
  $799.60         $1,977.30       $179.34 plus 35%      $799.60
$1,977.30             . . .       $591.54 plus 37%    $1,977.30
 
MARRIED person

If the amount of wages            The amount of income tax 
(after withholding allowances)    to withhold is:
divided by the number of days in
the payroll period is:


Not over $45.40                   $0

Over--       But not over--                    of excess over--

   $45.40           $120.00       10%                    $45.40
  $120.00           $349.00       $7.46 plus 12%        $120.00
  $349.00           $693.10       $34.94 plus 22%       $349.00
  $693.10         $1,281.70       $110.64 plus 24%      $693.10
$1,281.70         $1,615.40       $251.90 plus 32%    $1,281.70
$1,615.40         $2,400.60       $358.68 plus 35%    $1,615.40
$2,400.60             . . .       $633.50 plus 37%    $2,400.60
 

Amount for One Withholding Allowance--2019

Payroll Period           One Withholding Allowance

Weekly                   $   80.80
Biweekly                    161.50
Semimonthly                 175.00
Monthly                     350.00
Daily or miscellaneous       16.20
 

Example--An unmarried employee is paid $800 weekly. The employee has in effect a Form W-4 claiming two withholding allowances. Using the percentage method, you would figure the income tax to withhold as follows:

Total wage payment . . . . . . . . . . . . . . . $800.00
Reduction for one allowance . . . . . $80.80
Allowances claimed on W-4 . . . . . .      2
Multiply line 2 by line 3 . . . . . . . . . . .  $161.60
Amount subject to withholding (line 1 less
  line 4 . . . . . . . . . . . . . . . . . . .   $638.40
Tax to be withheld on $640.40  . . . . . . . .   $ 64.11
Note. When using the percentage tables, the tax for the pay period may be rounded to the nearest dollar. If rounding is used, it must be used consistently. Withheld tax amounts should be rounded by dropping amounts under 50 cents and increasing amounts from 50 to 99 cents to the next higher dollar. For example, $2.30 becomes $2 and $2.80 becomes $3.  

 

Copyright 2019 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. Articles in this publication are not intended to be used, and cannot be used, for the purpose of avoiding accuracy-related penalties that may be imposed on a taxpayer. The information is not necessarily a complete summary of all materials on the subject. Copyright is not claimed on material from U.S. Government sources.--ISSN 1089-1536

--Last update 02/05/19

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