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. ڱ 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 ڱ 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. ڱ 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 ڱ 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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