Publication 926 - Household Employer'S Tax Guide - Internal Revenue Service - 2012 Page 5
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20Table 3. Employee Social Security (4.2%) and Medicare (1.45%) Tax Withholding Table
(See Circular E for income tax withholding tables.)
Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. For example, on a wage payment of $180, the employee social security tax is $7.56
($4.20 tax on $100 plus $3.36 on $80 wages). The employee Medicare tax is $2.61 ($1.45 tax on $100 plus $1.16 on $80 wages).
The social
The Medicare
The social
The Medicare
If wage
security tax to
tax to be
If wage
security tax to
tax to be
payment is:
be withheld is:
withheld is:
payment is:
be withheld is:
withheld is:
$ 1.00 . . . . . . . .
$ .04
$ .01
$ 51.00 . . . . . . . .
$ 2.14
$ .74
2.00 . . . . . . . .
.08
.03
52.00 . . . . . . . .
2.18
.75
3.00 . . . . . . . .
.13
.04
53.00 . . . . . . . .
2.23
.77
4.00 . . . . . . . .
.17
.06
54.00 . . . . . . . .
2.27
.78
5.00 . . . . . . . .
.21
.07
55.00 . . . . . . . .
2.31
.80
6.00 . . . . . . . .
.25
.09
56.00 . . . . . . . .
2.35
.81
7.00 . . . . . . . .
.29
.10
57.00 . . . . . . . .
2.39
.83
8.00 . . . . . . . .
.34
.12
58.00 . . . . . . . .
2.44
.84
9.00 . . . . . . . .
.38
.13
59.00 . . . . . . . .
2.48
.86
10.00 . . . . . . . .
.42
.15
60.00 . . . . . . . .
2.52
.87
11.00 . . . . . . . .
.46
.16
61.00 . . . . . . . .
2.56
.88
12.00 . . . . . . . .
.50
.17
62.00 . . . . . . . .
2.60
.90
13.00 . . . . . . . .
.55
.19
63.00 . . . . . . . .
2.65
.91
14.00 . . . . . . . .
.59
.20
64.00 . . . . . . . .
2.69
.93
15.00 . . . . . . . .
.63
.22
65.00 . . . . . . . .
2.73
.94
16.00 . . . . . . . .
.67
.23
66.00 . . . . . . . .
2.77
.96
17.00 . . . . . . . .
.71
.25
67.00 . . . . . . . .
2.81
.97
18.00 . . . . . . . .
.76
.26
68.00 . . . . . . . .
2.86
.99
19.00 . . . . . . . .
.80
.28
69.00 . . . . . . . .
2.90
1.00
20.00 . . . . . . . .
.84
.29
70.00 . . . . . . . .
2.94
1.02
21.00 . . . . . . . .
.88
.30
71.00 . . . . . . . .
2.98
1.03
22.00 . . . . . . . .
.92
.32
72.00 . . . . . . . .
3.02
1.04
23.00 . . . . . . . .
.97
.33
73.00 . . . . . . . .
3.07
1.06
24.00 . . . . . . . .
1.01
.35
74.00 . . . . . . . .
3.11
1.07
25.00 . . . . . . . .
1.05
.36
75.00 . . . . . . . .
3.15
1.09
26.00 . . . . . . . .
1.09
.38
76.00 . . . . . . . .
3.19
1.10
27.00 . . . . . . . .
1.13
.39
77.00 . . . . . . . .
3.23
1.12
28.00 . . . . . . . .
1.18
.41
78.00 . . . . . . . .
3.28
1.13
29.00 . . . . . . . .
1.22
.42
79.00 . . . . . . . .
3.32
1.15
30.00 . . . . . . . .
1.26
.44
80.00 . . . . . . . .
3.36
1.16
31.00 . . . . . . . .
1.30
.45
81.00 . . . . . . . .
3.40
1.17
32.00 . . . . . . . .
1.34
.46
82.00 . . . . . . . .
3.44
1.19
33.00 . . . . . . . .
1.39
.48
83.00 . . . . . . . .
3.49
1.20
34.00 . . . . . . . .
1.43
.49
84.00 . . . . . . . .
3.53
1.22
35.00 . . . . . . . .
1.47
.51
85.00 . . . . . . . .
3.57
1.23
36.00 . . . . . . . .
1.51
.52
86.00 . . . . . . . .
3.61
1.25
37.00 . . . . . . . .
1.55
.54
87.00 . . . . . . . .
3.65
1.26
38.00 . . . . . . . .
1.60
.55
88.00 . . . . . . . .
3.70
1.28
39.00 . . . . . . . .
1.64
.57
89.00 . . . . . . . .
3.74
1.29
40.00 . . . . . . . .
1.68
.58
90.00 . . . . . . . .
3.78
1.31
41.00 . . . . . . . .
1.72
.59
91.00 . . . . . . . .
3.82
1.32
42.00 . . . . . . . .
1.76
.61
92.00 . . . . . . . .
3.86
1.33
43.00 . . . . . . . .
1.81
.62
93.00 . . . . . . . .
3.91
1.35
44.00 . . . . . . . .
1.85
.64
94.00 . . . . . . . .
3.95
1.36
45.00 . . . . . . . .
1.89
.65
95.00 . . . . . . . .
3.99
1.38
46.00 . . . . . . . .
1.93
.67
96.00 . . . . . . . .
4.03
1.39
47.00 . . . . . . . .
1.97
.68
97.00 . . . . . . . .
4.07
1.41
48.00 . . . . . . . .
2.02
.70
98.00 . . . . . . . .
4.12
1.42
49.00 . . . . . . . .
2.06
.71
99.00 . . . . . . . .
4.16
1.44
50.00 . . . . . . . .
2.10
.73
100.00 . . . . . . . .
4.20
1.45
3. Your parent. Exception: Count these wages if both
b. Your marital status is one of the following.
the following conditions apply.
i. You are divorced and have not remarried,
a. Your parent cares for your child who is either of
ii. You are a widow or widower, or
the following.
iii. You are living with a spouse whose physical or
i. Under the age of 18, or
mental condition prevents him or her from car-
ing for your child for at least 4 continuous
ii. Has a physical or mental condition that re-
weeks in a calendar quarter.
quires the personal care of an adult for at least
4 continuous weeks in a calendar quarter.
Publication 926 (March 2012)
Page 5
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