Payroll Tax Withholding - Calculation Tables
- Federal Tax Withholding Information
- Bi-Weekly Federal Withholding Table
To determine federal tax withholding, subtract $140.38 for each exemption (allowance) claimed from current taxable gross - FED W/H on the FSU earnings statement. Use the remaining amount to locate the appropriate
range in the Bi-Weekly Federal Withholding Table and calculate the withholding amount.
- Other Tax Withholding Information
- Michigan Tax Withholding
Employees paid bi-weekly--Subtract $138.46 for each exemption claimed, from the taxable gross - fed on the FSU earnings statement. The remainder is subject to withholding at the rate
- Social Security (FICA) Withholding
The Social Security FICA tax is based on the first $106,800 paid at the rate of 6.2%
with a maximum amount withheld of $6,621.60. The Medicare (Hospital Insurance) FICA
tax is based on all earnings paid at the rate of 1.45%.
Any further questions, request
for clarification or changes to tax withholding rates/amounts should be
directed to the Payroll office at (231) 591-2160.