2024 Federal Withholding Tax Table

Update your payroll tax rates with these useful tables from IRS Publication 15, (Circular E), Employer's Tax Guide. The charts include federal withholding (income tax), FICA tax, Medicare tax and FUTA taxes.

STANDARD Withholding Rate Schedules
(Use these if the Form W-4 is from 2019 or earlier, or if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 is NOT checked)


Married Filing Jointly
EarningsAddonRate
$16,300.00$0.0010.00%
$39,500.00$2,320.0012.00%
$110,600.00$10,852.0022.00%
$217,350.00$34,337.0024.00%
$400,200.00$78,221.0032.00%
$503,750.00$111,357.0035.00%
$747,500.00$196,669.5037.00%

Single or Married Filing Separately
EarningsAddonRate
$6,000.00$0.0010.00%
$17,600.00$1,160.0012.00%
$53,150.00$5,426.0022.00%
$106,525.00$17,168.5024.00%
$197,950.00$39,110.5032.00%
$249,725.00$55,678.5035.00%
$615,350.00$183,647.2537.00%

Head of Household
EarningsAddonRate
$13,300.00$0.0010.00%
$29,850.00$1,655.0012.00%
$76,400.00$7,241.0022.00%
$113,800.00$15,469.0024.00%
$205,250.00$37,417.0032.00%
$257,000.00$53,977.0035.00%
$622,650.00$181,954.5037.00%

Form W-4, Step 2, Checkbox, Withholding Rate Schedules
(Use these if the Form W-4 is from 2020 or later and the box in Step 2 of Form W-4 IS checked)


Married Filing Jointly
EarningsAddonRate
$14,600.00$0.0010.00%
$26,200.00$1,160.0012.00%
$61,750.00$5,426.0022.00%
$115,125.00$17,168.5024.00%
$206,550.00$39,110.5032.00%
$258,325.00$55,678.5035.00%
$380,200.00$98,334.7537.00%

Single or Married Filing Separately
EarningsAddonRate
$7,300.00$0.0010.00%
$13,100.00$580.0012.00%
$30,875.00$2,713.0022.00%
$57,563.00$8,584.2524.00%
$103,275.00$19,555.2532.00%
$129,163.00$27,839.2535.00%
$311,975.00$91,823.6337.00%

Head of Household
EarningsAddonRate
$10,950.00$0.0010.00%
$19,225.00$827.5012.00%
$42,500.00$3,620.5022.00%
$61,200.00$7,734.5024.00%
$106,925.00$18,708.5032.00%
$132,800.00$26,988.5035.00%
$315,625.00$90,977.2537.00%

W4 2020 or Later
Standard deduction (Box 2c checked): $0.00
Standard deduction (Married Joint): $12,900.00
Standard deduction (Others): $8,600.00

W4 before 2020
Dependent allowance: $4,300.00

Supplemental income rate: 22.00%



Federal Payroll Taxes (Employee)
TaxMaximum EarningsRate
FICA$168,600.006.20%
MedicareUnlimited1.45%
Additional MedicareAmounts over $200,000.000.90%

Federal Payroll Taxes (Employer)
TaxMaximum EarningsRate
FICA$168,600.006.20%
MedicareUnlimited1.45%
FUTA$7,000.000.60%