Biweekly Employees: Calculating Your State Withholding Tax

To calculate your State withholding tax, find your tax status as shown on your W-4 Form. Based on the number of withholding allowances claimed on your W-4 Form and the amount of wages, calculate the amount of taxes to withhold. If you participate in tax deferred retirement, pre-tax benefits (health insurance premium) or dependent care spending deductions, subtract those amounts from gross pay then:

  1. Refer to the pertinent Deductions Tables to determine your Standard and Estimated deductions amounts.
  2. Subtract your Standard and Estimated deduction amounts from gross pay.
  3. Calculate the withholding tax using the appropriate section below.
  4. Deduct the Personal Exemption Credit to determine Income Tax to be withheld. See the Personal Exemption Credit Table for details.

Effective 01/01/2018

Single Person, Dual Income Married or Married with Multiple Employers

Wages subject to tax Income tax to be withheld
Not over $316.00 $0.00 plus 1.10% of excess over $0
$316.00 to $750.00 $3.48 plus 2.20% of excess over $316.00
$750.00 to $1,184.00 $13.03 plus 4.40% of excess over $750.00
$1,184.00 to $1,642.00 $32.13 plus 6.60% of excess over $1,184.00
$1,642.00 to $2,076.00 $62.36 plus 8.80% of excess over $1,642.00
$2,076.00 to $10,606.00 $100.55 plus 10.23% of excess over $2,076.00
$10,606.00 to $12,726.00 $973.17 plus 11.33% of excess over $10,606.00
$12,726.00 to $21,210.00 $1,213.37 plus 12.43% of excess over $12,726.00
$21,210.00 to $38,462.00 $2,267.93 plus 13.53% of excess over $21,210.00
Over $38,462.00 $4,602.13 plus 14.63% of excess over $38,462.00

Married Person

Wages subject to tax Income tax to be withheld
Not over $632.00 $0.00 plus 1.10% of excess over $0
$632.00 to $1,500.0.0 $6.95 plus 2.20% of excess over $632.00
$1,500.0.0 to $2,368.00 $25.05 plus 4.40% of excess over $1,500.0.0
$2,368.00 to $3,284.00 $64.24 plus 6.60% of excess over $2,368.00
 $3,284.00 to $4,152.00 $124.70 plus 8.80% of excess over  $3,284.00
$4,152.00 to $21,212.00 $201.08 plus 10.23% of excess over $4,152.00
$21,212.00 to $25,452.00 $1,946.32 plus 11.33% of excess over $21,212.00
$25,452.00 to $38,462.00 $2,426.71 plus 12.43% of excess over $25,452.00
 $38,462.00 to $42,420.00 $4.043.85 plus 13.53% of excess over  $38,462.00
Over $42,420.00 $4,579.37 plus 14.63% of excess over $42,420.00

Head of Household

Wages subject to tax Income tax to be withheld
Not over $632.00 $0.00 plus 1.10% of excess over $0
$632.00 to $1,500.00 $6.95 plus 2.20% of excess over $632.00
$1,500.00 to $1,934.00 $26.05 plus 4.40% of excess over $1,500.00
$1,934.00 to $2,392.00 $45.15 plus 6.60% of excess over $1,934.00
$2,392.00 to $2,826.00 $75.38 plus 8.80% of excess over $2,392.00
 $2,826.00 to $14,424.00 $113.57 plus 10.23% of excess over  $2,826.00
$14,424.00 to $17,308.00 $1,300.05 plus 11.33% of excess over $14,424.00
$17,308.00 to $28,846.00 $1,626.81 plus 12.43% of excess over $17,308.00
$28,846.00 to $38,462.00 $3,060.98 plus 13.53% of excess over $28,846.00
Over $38,462.00 $4,362.02 plus 14.63% of excess over $38,462.00