2013 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.

Single persons
EarningsAddonRate
$2,200.00$0.0010.00%
$11,125.00$892.5015.00%
$38,450.00$4,991.2525.00%
$90,050.00$17,891.2528.00%
$185,450.00$44,603.2533.00%
$400,550.00$115,586.2535.00%
$402,200.00$116,163.7539.60%

Married persons
EarningsAddonRate
$8,300.00$0.0010.00%
$26,150.00$1,785.0015.00%
$80,800.00$9,982.5025.00%
$154,700.00$28,457.5028.00%
$231,350.00$49,919.5033.00%
$406,650.00$107,768.5035.00%
$458,300.00$125,846.0039.60%

Deductions per withholding allowance: $3,900.00

Supplemental income rate: 25.00%


Federal Payroll Taxes (Employee)
TaxMaximum EarningsRate
FICA$113,700.006.20%
MedicareUnlimited1.45%
Additional MedicareAmounts over $200,000.000.90%

Federal Payroll Taxes (Employer)
TaxMaximum EarningsRate
FICA$113,700.006.20%
MedicareUnlimited1.45%
FUTA$7,000.000.60%