Married Persons - SemiMonthly Payroll Period
From 2008 IRS Publication 15-A
2008 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
    Number of Withholding Allowances.
At
Least
Less
Than
0 1 2 3 4 5 6 7 8 9 10
The amount of income, social security, and Medicare taxes to be withheld is:
$0$2707.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
270280$21.04$21.04$21.04$21.04$21.04$21.04$21.04$21.04$21.04$21.04$21.04
28029021.8021.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030022.5722.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031023.3323.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032024.1024.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033024.8624.8624.8624.8624.8624.8624.8624.8624.8624.8624.86
33034025.6325.6325.6325.6325.6325.6325.6325.6325.6325.6325.63
34035027.3926.3926.3926.3926.3926.3926.3926.3926.3926.3926.39
35036029.1627.1627.1627.1627.1627.1627.1627.1627.1627.1627.16
36037030.9227.9227.9227.9227.9227.9227.9227.9227.9227.9227.92
37038032.6928.6928.6928.6928.6928.6928.6928.6928.6928.6928.69
38039034.4529.4529.4529.4529.4529.4529.4529.4529.4529.4529.45
39040036.2230.2230.2230.2230.2230.2230.2230.2230.2230.2230.22
40041037.9830.9830.9830.9830.9830.9830.9830.9830.9830.9830.98
41042039.7531.7531.7531.7531.7531.7531.7531.7531.7531.7531.75
42043041.5132.5132.5132.5132.5132.5132.5132.5132.5132.5132.51
43044043.2833.2833.2833.2833.2833.2833.2833.2833.2833.2833.28
44045045.0434.0434.0434.0434.0434.0434.0434.0434.0434.0434.04
45046046.8134.8134.8134.8134.8134.8134.8134.8134.8134.8134.81
46047048.5735.5735.5735.5735.5735.5735.5735.5735.5735.5735.57
47048050.3436.3436.3436.3436.3436.3436.3436.3436.3436.3436.34
48049052.1038.1037.1037.1037.1037.1037.1037.1037.1037.1037.10
49050053.8739.8737.8737.8737.8737.8737.8737.8737.8737.8737.87
50052057.0242.0239.0239.0239.0239.0239.0239.0239.0239.0239.02
52054060.5545.5540.5540.5540.5540.5540.5540.5540.5540.5540.55
54056064.0849.0842.0842.0842.0842.0842.0842.0842.0842.0842.08
56058067.6152.6143.6143.6143.6143.6143.6143.6143.6143.6143.61
58060071.1456.1445.1445.1445.1445.1445.1445.1445.1445.1445.14
60062074.6759.6746.6746.6746.6746.6746.6746.6746.6746.6746.67
62064078.2063.2049.2048.2048.2048.2048.2048.2048.2048.2048.20
64066081.7366.7352.7349.7349.7349.7349.7349.7349.7349.7349.73
66068085.2670.2656.2651.2651.2651.2651.2651.2651.2651.2651.26
68070088.7973.7959.7952.7952.7952.7952.7952.7952.7952.7952.79
70072092.3277.3263.3254.3254.3254.3254.3254.3254.3254.3254.32
72074095.8580.8566.8555.8555.8555.8555.8555.8555.8555.8555.85
74076099.3884.3870.3857.3857.3857.3857.3857.3857.3857.3857.38
760780102.9187.9173.9158.9158.9158.9158.9158.9158.9158.9158.91
780800106.4491.4477.4462.4460.4460.4460.4460.4460.4460.4460.44
800820109.9794.9780.9765.9761.9761.9761.9761.9761.9761.9761.97
820840113.5098.5084.5069.5063.5063.5063.5063.5063.5063.5063.50
840860117.03102.0388.0373.0365.0365.0365.0365.0365.0365.0365.03
860880120.56105.5691.5676.5666.5666.5666.5666.5666.5666.5666.56
880900124.09109.0995.0980.0968.0968.0968.0968.0968.0968.0968.09
900920127.62112.6298.6283.6269.6269.6269.6269.6269.6269.6269.62
920940131.15116.15102.1587.1572.1571.1571.1571.1571.1571.1571.15
940960134.68119.68105.6890.6875.6872.6872.6872.6872.6872.6872.68
960980138.21123.21109.2194.2179.2174.2174.2174.2174.2174.2174.21
9801,000141.74126.74112.7497.7482.7475.7475.7475.7475.7475.7475.74
1,0001,020146.27130.27116.27101.2786.2777.2777.2777.2777.2777.2777.27
1,0201,040150.80133.80119.80104.8089.8078.8078.8078.8078.8078.8078.80
1,0401,060155.33137.33123.33108.3393.3380.3380.3380.3380.3380.3380.33
1,0601,080159.86140.86126.86111.8696.8682.8681.8681.8681.8681.8681.86
1,0801,100164.39144.39130.39115.39100.3986.3983.3983.3983.3983.3983.39
1,1001,120168.92147.92133.92118.92103.9289.9284.9284.9284.9284.9284.92
1,1201,140173.45151.45137.45122.45107.4593.4586.4586.4586.4586.4586.45
1,1401,160177.98155.98140.98125.98110.9896.9887.9887.9887.9887.9887.98
1,1601,180182.51160.51144.51129.51114.51100.5189.5189.5189.5189.5189.51
1,1801,200187.04165.04148.04133.04118.04104.0491.0491.0491.0491.0491.04
1,2001,220191.57169.57151.57136.57121.57107.5792.5792.5792.5792.5792.57
1,2201,240196.10174.10155.10140.10125.10111.1096.1094.1094.1094.1094.10
1,2401,260200.63178.63158.63143.63128.63114.6399.6395.6395.6395.6395.63
1,2601,280205.16183.16162.16147.16132.16118.16103.1697.1697.1697.1697.16
1,2801,300209.69187.69165.69150.69135.69121.69106.6998.6998.6998.6998.69
1,3001,320214.22192.22170.22154.22139.22125.22110.22100.22100.22100.22100.22
1,3201,340218.75196.75174.75157.75142.75128.75113.75101.75101.75101.75101.75
1,3401,360223.28201.28179.28161.28146.28132.28117.28103.28103.28103.28103.28
1,3601,380227.81205.81183.81164.81149.81135.81120.81106.81104.81104.81104.81
1,3801,400232.34210.34188.34168.34153.34139.34124.34110.34106.34106.34106.34
1,4001,420236.87214.87192.87171.87156.87142.87127.87113.87107.87107.87107.87
1,4201,440241.40219.40197.40175.40160.40146.40131.40117.40109.40109.40109.40
1,4401,460245.93223.93201.93179.93163.93149.93134.93120.93110.93110.93110.93
1,4601,480250.46228.46206.46184.46167.46153.46138.46124.46112.46112.46112.46
1,4801,500254.99232.99210.99188.99170.99156.99141.99127.99113.99113.99113.99
1,5001,520259.52237.52215.52193.52174.52160.52145.52131.52116.52115.52115.52
1,5201,540264.05242.05220.05198.05178.05164.05149.05135.05120.05117.05117.05
1,5401,560268.58246.58224.58202.58181.58167.58152.58138.58123.58118.58118.58
1,5601,580273.11251.11229.11207.11186.11171.11156.11142.11127.11120.11120.11
1,5801,600277.64255.64233.64211.64190.64174.64159.64145.64130.64121.64121.64
1,6001,620282.17260.17238.17216.17195.17178.17163.17149.17134.17123.17123.17
1,6201,640286.70264.70242.70220.70199.70181.70166.70152.70137.70124.70124.70
1,6401,660291.23269.23247.23225.23204.23185.23170.23156.23141.23126.23126.23
1,6601,680295.76273.76251.76229.76208.76188.76173.76159.76144.76129.76127.76
1,6801,700300.29278.29256.29234.29213.29192.29177.29163.29148.29133.29129.29
1,7001,720304.82282.82260.82238.82217.82195.82180.82166.82151.82136.82130.82
1,7201,740309.35287.35265.35243.35222.35200.35184.35170.35155.35140.35132.35
1,7401,760313.88291.88269.88247.88226.88204.88187.88173.88158.88143.88133.88
1,7601,780318.41296.41274.41252.41231.41209.41191.41177.41162.41147.41135.41
1,7801,800322.94300.94278.94256.94235.94213.94194.94180.94165.94150.94136.94
1,8001,820327.47305.47283.47261.47240.47218.47198.47184.47169.47154.47140.47
1,8201,840332.00310.00288.00266.00245.00223.00202.00188.00173.00158.00144.00
1,8401,860336.53314.53292.53270.53249.53227.53205.53191.53176.53161.53147.53
1,8601,880341.06319.06297.06275.06254.06232.06210.06195.06180.06165.06151.06
1,8801,900345.59323.59301.59279.59258.59236.59214.59198.59183.59168.59154.59
1,9001,920350.12328.12306.12284.12263.12241.12219.12202.12187.12172.12158.12
1,9201,940354.65332.65310.65288.65267.65245.65223.65205.65190.65175.65161.65
1,9401,960359.18337.18315.18293.18272.18250.18228.18209.18194.18179.18165.18
1,9601,980363.71341.71319.71297.71276.71254.71232.71212.71197.71182.71168.71
1,9802,000368.24346.24324.24302.24281.24259.24237.24216.24201.24186.24172.24
2,0002,020372.77350.77328.77306.77285.77263.77241.77219.77204.77189.77175.77
2,0202,040377.30355.30333.30311.30290.30268.30246.30224.30208.30193.30179.30
2,0402,060381.83359.83337.83315.83294.83272.83250.83228.83211.83196.83182.83
2,0602,080386.36364.36342.36320.36299.36277.36255.36233.36215.36200.36186.36
2,0802,100390.89368.89346.89324.89303.89281.89259.89237.89218.89203.89189.89
2,1002,120395.42373.42351.42329.42308.42286.42264.42242.42222.42207.42193.42
2,1202,140399.95377.95355.95333.95312.95290.95268.95246.95225.95210.95196.95
2,1402,160404.48382.48360.48338.48317.48295.48273.48251.48229.48214.48200.48
2,1602,180409.01387.01365.01343.01322.01300.01278.01256.01234.01218.01204.01
2,1802,200413.54391.54369.54347.54326.54304.54282.54260.54238.54221.54207.54
2,2002,220418.07396.07374.07352.07331.07309.07287.07265.07243.07225.07211.07
2,2202,240422.60400.60378.60356.60335.60313.60291.60269.60247.60228.60214.60
2,2402,260427.13405.13383.13361.13340.13318.13296.13274.13252.13232.13218.13
2,2602,280431.66409.66387.66365.66344.66322.66300.66278.66256.66235.66221.66
2,2802,300436.19414.19392.19370.19349.19327.19305.19283.19261.19239.19225.19
2,3002,320440.72418.72396.72374.72353.72331.72309.72287.72265.72243.72228.72
2,3202,340445.25423.25401.25379.25358.25336.25314.25292.25270.25248.25232.25
2,3402,360449.78427.78405.78383.78362.78340.78318.78296.78274.78252.78235.78
2,3602,380454.31432.31410.31388.31367.31345.31323.31301.31279.31257.31239.31
2,3802,400458.84436.84414.84392.84371.84349.84327.84305.84283.84261.84242.84
2,4002,420463.37441.37419.37397.37376.37354.37332.37310.37288.37266.37246.37
2,4202,440467.90445.90423.90401.90380.90358.90336.90314.90292.90270.90249.90
2,4402,460472.43450.43428.43406.43385.43363.43341.43319.43297.43275.43253.43
2,4602,480476.96454.96432.96410.96389.96367.96345.96323.96301.96279.96257.96
2,4802,500481.49459.49437.49415.49394.49372.49350.49328.49306.49284.49262.49
2,5002,520486.02464.02442.02420.02399.02377.02355.02333.02311.02289.02267.02
2,5202,540490.55468.55446.55424.55403.55381.55359.55337.55315.55293.55271.55
2,5402,560495.08473.08451.08429.08408.08386.08364.08342.08320.08298.08276.08
2,5602,580499.61477.61455.61433.61412.61390.61368.61346.61324.61302.61280.61
2,5802,600504.14482.14460.14438.14417.14395.14373.14351.14329.14307.14285.14
2,6002,620508.67486.67464.67442.67421.67399.67377.67355.67333.67311.67289.67
2,6202,640513.20491.20469.20447.20426.20404.20382.20360.20338.20316.20294.20
2,6402,660517.73495.73473.73451.73430.73408.73386.73364.73342.73320.73298.73
2,6602,680522.26500.26478.26456.26435.26413.26391.26369.26347.26325.26303.26
2,6802,700526.79504.79482.79460.79439.79417.79395.79373.79351.79329.79307.79
2,7002,720531.32509.32487.32465.32444.32422.32400.32378.32356.32334.32312.32