Publication 926 - Household Employer'S Tax Guide - 2003 Page 16

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Table 3. Employee Social Security (6.2%) 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 $11.16 ($6.20 tax on $100 plus $4.96 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
. . . . . . . . .
$.06
$.01
$ 51.00
. . . . . . . . .
$ 3.16
$.74
2.00
. . . . . . . . .
.12
.03
52.00
. . . . . . . . .
3.22
.75
3.00
. . . . . . . . .
.19
.04
53.00
. . . . . . . . .
3.29
.77
4.00
. . . . . . . . .
.25
.06
54.00
. . . . . . . . .
3.35
.78
5.00
. . . . . . . . .
.31
.07
55.00
. . . . . . . . .
3.41
.80
6.00
. . . . . . . . .
.37
.09
56.00
. . . . . . . . .
3.47
.81
7.00
. . . . . . . . .
.43
.10
57.00
. . . . . . . . .
3.53
.83
8.00
. . . . . . . . .
.50
.12
58.00
. . . . . . . . .
3.60
.84
9.00
. . . . . . . . .
.56
.13
59.00
. . . . . . . . .
3.66
.86
10.00
. . . . . . . . .
.62
.15
60.00
. . . . . . . . .
3.72
.87
11.00
. . . . . . . . .
.68
.16
61.00
. . . . . . . . .
3.78
.88
12.00
. . . . . . . . .
.74
.17
62.00
. . . . . . . . .
3.84
.90
13.00
. . . . . . . . .
.81
.19
63.00
. . . . . . . . .
3.91
.91
14.00
. . . . . . . . .
.87
.20
64.00
. . . . . . . . .
3.97
.93
15.00
. . . . . . . . .
.93
.22
65.00
. . . . . . . . .
4.03
.94
16.00
. . . . . . . . .
.99
.23
66.00
. . . . . . . . .
4.09
.96
17.00
. . . . . . . . .
1.05
.25
67.00
. . . . . . . . .
4.15
.97
18.00
. . . . . . . . .
1.12
.26
68.00
. . . . . . . . .
4.22
.99
19.00
. . . . . . . . .
1.18
.28
69.00
. . . . . . . . .
4.28
1.00
20.00
. . . . . . . . .
1.24
.29
70.00
. . . . . . . . .
4.34
1.02
21.00
. . . . . . . . .
1.30
.30
71.00
. . . . . . . . .
4.40
1.03
22.00
. . . . . . . . .
1.36
.32
72.00
. . . . . . . . .
4.46
1.04
23.00
. . . . . . . . .
1.43
.33
73.00
. . . . . . . . .
4.53
1.06
24.00
. . . . . . . . .
1.49
.35
74.00
. . . . . . . . .
4.59
1.07
25.00
. . . . . . . . .
1.55
.36
75.00
. . . . . . . . .
4.65
1.09
26.00
. . . . . . . . .
1.61
.38
76.00
. . . . . . . . .
4.71
1.10
27.00
. . . . . . . . .
1.67
.39
77.00
. . . . . . . . .
4.77
1.12
28.00
. . . . . . . . .
1.74
.41
78.00
. . . . . . . . .
4.84
1.13
29.00
. . . . . . . . .
1.80
.42
79.00
. . . . . . . . .
4.90
1.15
30.00
. . . . . . . . .
1.86
.44
80.00
. . . . . . . . .
4.96
1.16
31.00
. . . . . . . . .
1.92
.45
81.00
. . . . . . . . .
5.02
1.17
32.00
. . . . . . . . .
1.98
.46
82.00
. . . . . . . . .
5.08
1.19
33.00
. . . . . . . . .
2.05
.48
83.00
. . . . . . . . .
5.15
1.20
34.00
. . . . . . . . .
2.11
.49
84.00
. . . . . . . . .
5.21
1.22
35.00
. . . . . . . . .
2.17
.51
85.00
. . . . . . . . .
5.27
1.23
36.00
. . . . . . . . .
2.23
.52
86.00
. . . . . . . . .
5.33
1.25
37.00
. . . . . . . . .
2.29
.54
87.00
. . . . . . . . .
5.39
1.26
38.00
. . . . . . . . .
2.36
.55
88.00
. . . . . . . . .
5.46
1.28
39.00
. . . . . . . . .
2.42
.57
89.00
. . . . . . . . .
5.52
1.29
40.00
. . . . . . . . .
2.48
.58
90.00
. . . . . . . . .
5.58
1.31
41.00
. . . . . . . . .
2.54
.59
91.00
. . . . . . . . .
5.64
1.32
42.00
. . . . . . . . .
2.60
.61
92.00
. . . . . . . . .
5.70
1.33
43.00
. . . . . . . . .
2.67
.62
93.00
. . . . . . . . .
5.77
1.35
44.00
. . . . . . . . .
2.73
.64
94.00
. . . . . . . . .
5.83
1.36
45.00
. . . . . . . . .
2.79
.65
95.00
. . . . . . . . .
5.89
1.38
46.00
. . . . . . . . .
2.85
.67
96.00
. . . . . . . . .
5.95
1.39
47.00
. . . . . . . . .
2.91
.68
97.00
. . . . . . . . .
6.01
1.41
48.00
. . . . . . . . .
2.98
.70
98.00
. . . . . . . . .
6.08
1.42
49.00
. . . . . . . . .
3.04
.71
99.00
. . . . . . . . .
6.14
1.44
50.00
. . . . . . . . .
3.10
.73
100.00
. . . . . . . . .
6.20
1.45
Page 16

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