ࡱ> |~{ bjbj44 VV  \\\$Pd|!z `!b!b!b!b!b!b!$[# &!\"!   !888^  8`!8`!88D8a<8L!!0!8&&8&\8LR68,*!!!& :  Bi-weekly Pay Period The IRS has issued revised payroll withholding tables, to be effective with the first payroll paid in January, 2019. Before using the tables, please deduct/add the following amounts from/to your GROSS PAY as may be appropriate: DEDUCT 1. Number of withholding ALLOWANCES claimed multiplied by $161.50 for BI-WEEKLY payroll period. 2. Tax Deferred Annuities and Deferred Compensation. 3. Retirement contribution for STRS @ 14.00%, SERS & OPERS @ 10.00% or PERS-LE @ 13.00% of GROSS PAY. 4. Flexible Spending Account deduction for Health Care and/or Dependent Care and Vision. 5. СƬƵ Choice Benefits - When total of benefits price tags exceed the total Choice dollars, with the exception of the cost of Dependent Life Insurance and Short Term Disability. Please refer to your СƬƵ Choice Benefits Confirmation Statement. 6. Parking ADD 1. Taxable benefits such as taxable life and graduate fee remission. TABLE 2-BIWEEKLY Payroll Period (a) SINGLE person (including head of household)(b) MARRIED personIf the amount of wages (after subtracting withholding allowances) is:The amount of income tax to withhold is:If the amount of wages (after subtracting withholding allowances) is:The amount of income tax to withhold is:Not over $146...............$0Not over $454.............$0Over -But not over-Of excess over-Over -But not over-Of excess over- $146 -$519$0.00 plus 10% -$146 $454 -$1,200$0.00 plus 10% -$454 $519-$1,664$37.30 plus 12% -$519 $1,200-$3,490$74.60 plus 12% -$1,200$1,664-$3,385$174.70 plus 22%-$1,664$3,490-$6,931$349.40 plus 22%-$3,490$3,385-$6,328$553.32 plus 24%-$3,385$6,931-$12,817$1,106.42 plus 24%-$6,931$6,328-$7,996$1,259.64 plus 32%-$6,328$12,817-$16,154$2,519.06 plus 32%-$12,817$7,996 $19,773-$19,773 $1,793.40 plus 35% $5,915.35 plus 37%-$7,996 -$19,773$16,154 $24,006-$24,006$3,586.90 plus 35% $6,335.10 plus 37%-$16,154 -$24,006 STATE OF OHIO (Effective 1/1/19) (Exemption Value $25.00) If taxable wage is: Excess Over But Not Over Amount to be Withheld is: Over $ 0 $ 192.31 $ .538% $ 192.31 $ 384.62 $ 1.03 plus 1.075% $ 192.31 $ 384.62 $ 576.92 $ 3.10 plus 2.153% $ 384.62 $ 576.92 $ 769.23 $ 7.24 plus 2.690% $ 576.92 $ 769.23 $ 1,538.46 $ 12.41 plus 3.228% $ 769.23 $ 1,538.46 $ 3,076.92 $ 37.24 plus 3.765% $ 1,538.46 $ 3,076.92 $ 3,846.15 $ 95.16 plus 4.304% $ 3,076.92 $ 3,846.15 $ 128.27 plus 5.379% $ 3,846.15 Monthly Pay Period The IRS has issued revised payroll withholding tables, to be effective with the first payroll paid in January, 2019. Before using the tables, please deduct/add the following amounts from/to your GROSS PAY as may be appropriate: DEDUCT 1. Number of withholding ALLOWANCES claimed multiplied by $350.00 for MONTHLY payroll period. 2. Tax Deferred Annuities and Deferred Compensation. 3. Retirement contribution for STRS @ 14.00%, SERS & OPERS @ 10.00% or PERS-LE @ 13.00% of GROSS PAY. 4. Flexible Spending Account deduction for Health Care and/or Dependent Care and Vision. 5. СƬƵ Choice Benefits - When total of benefits price tags exceed the total Choice dollars, with the exception of the cost of Dependent Life Insurance and Short Term Disability. Please refer to your СƬƵ Choice Benefits Confirmation Statement. 6. Parking ADD 1. Taxable benefits such as taxable life and graduate fee remission. TABLE 4-MONTHLY Payroll Period (a) SINGLE person (including head of household)(b) MARRIED personIf the amount of wages (after subtracting withholding allowances) is:The amount of income tax to withhold is:If the amount of wages (after subtracting withholding allowances) is:The amount of income tax to withhold is:Not over $317...............$0Not over $963...........$0Over -But not over-Of excess over-Over -But not over-Of excess over- $317 -$1,125$0.00 plus 10% -$317 $983$2,600$0.00 plus 10% -$983 $1,125-$3,606$80.80 plus 12% -$1,125$2,600-$7,563$161.70 plus 12%-$2,600$3,606-$7,333$378.52 plus 22%-$3,606$7,563-$15,017$757.26 plus 22%-$7,563$7,333-$13,710$1,198.46 plus 24%-$7,333$15,017-$27,771$2,397.14 plus 24%-$15,017$13,710-$17,325$2,728.94 plus 32%-$13,710$27,771-$35,000$5,458.10 plus 32%-$27,771$17,325 $42,842-$42,842 $3,885.74 plus 35% $12,816.69 plus 37%-$17,325 -$42,842$35,000 $52,013-$52,013$7,771.38 plus 35% $13,725.93 + 37%-$35,000 -$52,013 STATE OF OHIO (Effective 1/1/19) (Exemption Value $54.16) If taxable wage is: Excess Over But Not Over Amount to be Withheld is: Over $ 0 $ 416.67 $ .538% $ 416.67 $ 833.33 $ 2.24 plus 1.075% $ 416.67 $ 833.33 $ 1250.00 $ 6.72 plus 2.153% $ 833.33 $ 1250.00 $ 1666.67 $ 15.69 plus 2.690% $ 1250.00 $ 1666.67 $ 3333.33 $ 26.90 plus 3.228% $ 1666.67 $ 3333.33 $ 6666.67 $ 80.70 plus 3.765% $ 3333.33 $ 6666.67 $ 8333.33 $ 206.20 plus 4.304% $ 6666.67 $ 8333.33 $ 277.93 plus 5.379% $ 8333.33      THE UNIVERSITY OF AKRON Office of the Assoc. 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