Payroll Tax Withholding - Calculation Tables

  • Federal Tax Withholding Information

    • Bi-Weekly Federal Withholding Table
      To determine federal tax withholding, subtract $151.90 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 $151.92 for each exemption claimed, from the taxable gross - fed on the FSU earnings statement. The remainder is subject to withholding at the rate of 4.25%.

    • Social Security (FICA) Withholding
      The Social Security FICA tax is based on the first $117,000 paid at the rate of 6.2% with a maximum amount withheld of $7,254.00.  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.