• 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 of 4.35%.
    
    
  • 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.