Amendment to Revenue Regulations No. V-8 (Withholding Tax Regulations) as Amended

February 27, 1970 REVENUE REGULATIONS NO. 01-70 SUBJECT : Amendment to Revenue Regulations No. V-8 (Withholding Tax Regulations) as last amended by Revenue Regulations No. 1-69 TO : All internal revenue officers and others concerned Pursuant to the provisions of Section 338 in relation to Section 4 of the National Internal Revenue Code, as amended, the following amendments to Revenue Regulations No. V-8, as last amended by Revenue Regulations No. 1-69 and which shall hereafter be known as Revenue Regulations No. 1-70 is hereby promulgated for the guidance and compliance of all concerned: SECTION 1. Scope . This regulation proposes to amend certain sections of Revenue Regulations No. V-8, as amended, in view of the amendments to Sections 23(d) and 30(k) of the National Internal Revenue Code, as amended by Republic Act No. 6110, in relation to Article II(d) of Supplement A to Title II of the said code. SECTION 2. The withholding tax tables under Section 7 of Revenue Regulations No. V-8, as amended, are hereby further amended in accordance with the enclosed withholding tax tables. SECTION 3. Section 10 (Withholding Exemption Certificates) of Revenue Regulations No. V-8, as amended, is hereby further amended by adding at the end thereof a new paragraph to read as follows: If the decrease in exemptions of an employee is a result of the death of the spouse of any of the dependents, such change as reflected in his amended exemption certificate shall be given effect to by the employer immediately after the end of the year in which the change occurred or the date of submission of the amended certificate, whichever is later. SECTION 4. Repealing Clause . The provisions of Revenue Regulations No. V-8, V-8-A, V-33, V-70 and 1-69 which are inconsistent with the provisions of this regulation are hereby revoked. cd SECTION 5. Effectivity . In accordance with Section 68 of Republic Act No. 6110 which provides that the provisions of Sections 5, 10, 11, 12, 13, 14 and 15, which sections refer to Title II (Income Tax) of the National Internal Revenue Code, applies to the entire taxable year in which the Act is approved and since Republic Act No. 6110 was approved on August 4, 1969, the provisions of this Regulations shall take effect on January 1, 1969. aisa dc CESAR VIRATA Acting Secretary of Finance Recommending Approval MISAEL P. VERA Commissioner of Internal Revenue DAILY WITHHOLDING TABLE OR MISCELLANEOUS WITHHOLDING TABLE If the Payroll Period with Respect to an Employee is a Daily Payroll Period or a Miscellaneous Payroll Period And the Wages Divided By The Number of Days In And The Personal Exemption Claimed Is Such Periods are M or HF HF HF HF HF HF HF HF HF HF w/ 10 At But Less Zero S HF w /1D w/ 2D w/ 3D w/ 4D w/ 5D w/ 6D w/ 7D w/ 8D w/ 9D or more D Least Than The Amount of Tax to Be Withheld Shall Be P0 P6.00 P115 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 6.00 6.30 .15 0 0 0 0 0 0 0 0 0 0 0 0 6.30 6.60 .20 .05 0 0 0 0 0 0 0 0 0 0 0 6.60 6.90 .20 .05 0 0 0 0 0 0 0 0 0 0 0 6.90 7.10 .20 .05 0 0 0 0 0 0 0 0 0 0 0 7.10 7.40 .25 .05 0 0 0 0 0 0 0 0 0 0 0 7.40 7.70 .25 .05 0 0 0 0 0 0 0 0 0 0 0 7.70 8.00 .25 .05 0 0 0 0 0 0 0 0 0 0 0 8.00 8.30 .30 .05 0 0 0 0 0 0 0 0 0 0 0 8.30 8.60 .30 .10 0 0 0 0 0 0 0 0 0 0 0 8.60 8.90 .30 .10 0 0 0 0 0 0 0 0 0 0 0 8.90 9.10 .30 .10 0 0 0 0 0 0 0 0 0 0 0 9.10 9.40 .35 .10 0 0 0 0 0 0 0 0 0 0 0 9.40 9.70 .35 .10 0 0 0 0 0 0 0 0 0 0 0 9.70 10.00 .35 .10 0 0 0 0 0 0 0 0 0 0 0 10.00 10.30 .40 .15 .05 0 0 0 0 0 0 0 0 0 0 10.30 10.60 .40 .15 .05 0 0 0 0 0 0 0 0 0 0 10.60 10.90 .40 .15 .05 0 0 0 0 0 0 0 0 0 0 10.90 11.10 .45 .15 .05 0 0 0 0 0 0 0 0 0 0 11.10 11.40 .45 .15 .05 0 0 0 0 0 0 0 0 0 0 11.40 11.70 .45 .15 .05 0 0 0 0 0 0 0 0 0 0 11.70 12.00 .50 .20 .05 0 0 0 0 0 0 0 0 0 0 12.00 12.30 .50 .20 .10 0 0 0 0 0 0 0 0 0 0 12.30 12.60 .50 .20 .10 0 0 0 0 0 0 0 0 0 0 12.60 12.90 .55 .25 .10 0 0 0 0 0 0 0 0 0 0 12.90 13.40 .55 .25 .10 .05 0 0 0 0 0 0 0 0 0 13.40 14.00 .60 .30 .10 .05 0 0 0 0 0 0 0 0 0 14.00 14.60 .65 .30 .15 .05 0 0 0 0 0 0 0 0 0 14.60 15.10 .70 .35 .15 .05 0 0 0 0 0 0 0 0 0 15.10 15.70 .75 .35 .15 .10 0 0 0 0 0 0 0 0 0 15.70 16.30 .80 .40 .20 .10 0 0 0 0 0 0 0 0 0 16.30 16.90 .85 .45 .25 .10 .05 0 0 0 0 0 0 0 0 16.90 17.40 .90 .45 .25 .15 .05 0 0 0 0 0 0 0 0 17.40 18.00 .95 .50 .30 .15 .05 0 0 0 0 0 0 0 0 18.00 18.60 1.00 .55 .35 .15 .10 0 0 0 0 0 0 0 0 18.60 19.10 1.05 .60 .35 .20 .10 0 0 0 0 0 0 0 0 19.10 19.70 1.10 .65 .40 .20 .10 .05 0 0 0 0 0 0 0 19.70 20.30 1.15 .70 .40 .25 .15 .05 0 0 0 0 0 0 0 20.30 20.90 1.25 .75 .45 .30 .15 .05 0 0 0 0 0 0 0 20.90 21.40 1.30 .80 .50 .30 .15 .10 0 0 0 0 0 0 0 21.40 22.90 1.40 .85 .55 .40 .20 .10 0 0 0 0 0 0 0 22.90 24.30 1.55 1.00 .70 .45 .30 .15 .05 0 0 0 0 0 0 24.30 25.70 1.75 1.10 .80 .55 .35 .20 .10 0 0 0 0 0 0 25.70 27.10 1.90 1.25 .90 .65 .45 .25 .15 .05 0 0 0 0 0 27.10 28.60 2.10 1.45 1.05 .80 .55 .35 .20 .10 0 0 0 0 0 28.60 30.00 2.25 1.60 1.20 .90 .65 .45 .25 15 .05 0 0 0 0 30.00 31.40 2.45 1.75 1.35 1.00 .75 .50 .35 .20 .10 0 0 0 0 31.40 32.90 2.65 1.95 1.50 1.15 .90 .65 .40 .25 .15 .05 0 0 0 32.90 34.30 2.85 2.10 1.65 .135 1.00 .75 .50 .35 .15 .10 0 0 0 34.30 35.70 3.05 2.30 1.85 1.50 1.15 .85 .60 .40 .25 .10 .05 0 0 35.70 37.10 3.25 2.50 2.00 1.65 1.30 1.00 .75 .50 .30 .15 .10 0 0 37.10 38.60 3.50 2.70 2.20 1.80 1.45 1.15 .85 .60 .40 .25 .10 .05 0 38.60 40.00 3.75 2.90 2.40 2.00 1.60 1.30 .95 .70 .50 .30 .15 .05 0 40.00 41.40 3.95 3.10 2.55 2.15 1.80 1.45 1.10 .85 .60 .40 .20 .10 .05 41.40 42.90 4.20 3.30 2.80 2.35 1.95 1.60 1.25 .95 .07 .45 .30 .15 .05 42.90 45.70 4.60 3.65 3.10 2.65 2.25 1.85 1.50 1.15 .90 .65 .40 .25 .15 45.70 48.60 5.10 4.10 3.55 3.05 2.60 2.20 1.85 1.50 1.15 .85 .60 .40 .25 48.60 51.40 5.65 4.60 4.00 3.50 3.05 2.60 2.20 1.80 1.45 1.15 .85 .60 .40 51.40 54.30 6.20 5.15 4.45 3.95 3.45 3.00 2.55 2.15 1.80 1.45 1.10 .85 .60 54.30 57.10 6.75 5.65 5.00 4.45 3.95 3.45 3.00 2.55 2.15 1.75 1.40 1.10 .80 57.10 60.00 7.40 6.25 5.50 4.95 4.40 3.90 3.40 2.95 2.50 2.10 1.75 1.40 1.05 60.00 63.00 8.05 6.85 6.10 5.50 4.95 4.40 3.90 3.40 2.95 2.50 2.10 1.70 1.40 63.00 66.00 8.75 7.50 6.70 6.10 5.50 4.95 4.40 3.85 3.40 2.95 2.50 2.10 1.70 66.00 69.00 9.50 8.15 7.35 6.70 6.10 5.45 4.90 4.35 3.85 3.35 2.95 2.50 2.10 69.00 72.00 10.25 8.90 8.00 7.35 6.70 6.00 5.45 4.90 4.35 3.85 3.35 2.90 2.50 72.00 75.00 10.95 9.60 8.75 8.00 7.35 6.65 6.05 5.45 4.90 4.35 3.85 3.35 2.90 75.00 78.00 11.80 10.35 9.45 8.75 8.00 7.30 6.65 6.05 5.45 4.90 4.35 3.85 3.35 78.00 81.00 12.60 11.10 10.20 9.45 8.70 8.00 7.30 6.65 6.05 5.45 4.90 4.35 3.85 81.00 84.00 13.40 11.90 10.95 10.20 9.45 8.70 7.95 7.30 6.65 6.05 5.45 4.90 4.35 84.00 87.00 14.20 12.75 11.75 10.90 10.15 9.45 8.70 7.95 7.30 6.65 6.00 5.40 4.85 87.00 90.00 15.10 13.55 12.55 11.75 10.90 10.15 9.40 8.70 7.95 7.30 6.60 6.00 5.40 Excess Over P90.00 Multiplied By The Rate Given Below 33% 33% 33% 33% 30% 30% 27% 27% 27% 27% 24% 24% 24% P90.00 and over Plus 15.55 13.95 12.95 12.15 11.30 10.55 9.80 9.05 8.30 7.60 6.95 6.30 5.70 (This replaces Daily Withholding Table in Revenue Regulations No. 1-6) LEGEND: S Single M Married HF Head of family 1; 2; 3; 4; 5; etc. refer to additional exemptions for dependent children WEEKLY WITHHOLDING TABLE If The Payroll Period With Respect To An Employee Is Weekly And The Wages Are And The Personal Exemption Claimed Is But Less M or HF HF HF HF HF HF HF HF HF HF w/ 10 At Least Than zero S HF w/ 1D w/ 2D w/ 3D w/ 4D w/ 5D w/ 6D w/ 7D w/ 8D w/ 9D or more D The Amount of Tax To Be Withheld Shall Be P0 P40.00 P1.10 P.05 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 40.00 42.00 1.10 .10 0 0 0 0 0 0 0 0 0 0 0 42.00 44.00 1.15 .10 0 0 0 0 0 0 0 0 0 0 0 44.00 46.00 1.25 .15 0 0 0 0 0 0 0 0 0 0 0 46.00 48.00 1.40 .25 0 0 0 0 0 0 0 0 0 0 0 48.00 50.00 1.50 .30 0 0 0 0 0 0 0 0 0 0 0 50.00 52.00 1.60 .35 0 0 0 0 0 0 0 0 0 0 0 52.00 54.00 1.70 .40 0 0 0 0 0 0 0 0 0 0 0 54.00 56.00 1.80 .45 0 0 0 0 0 0 0 0 0 0 0 56.00 58.00 1.90 .50 0 0 0 0 0 0 0 0 0 0 0 58.00 60.00 2.05 .55 0 0 0 0 0 0 0 0 0 0 0 60.00 62.00 2.15 .60 0 0 0 0 0 0 0 0 0 0 0 62.00 64.00 2.25 .65 0 0 0 0 0 0 0 0 0 0 0 64.00 66.00 2.35 .70 0 0 0 0 0 0 0 0 0 0 0 66.00 68.00 2.45 .75 .10 0 0 0 0 0 0 0 0 0 0 68.00 70.00 2.60 .85 .15 0 0 0 0 0 0 0 0 0 0 70.00 72.00 2.65 .90 .20 0 0 0 0 0 0 0 0 0 0 72.00 74.00 2.80 .90 .25 0 0 0 0 0 0 0 0 0 0 74.00 76.00 2.90 1.00 .30 0 0 0 0 0 0 0 0 0 0 76.00 78.00 3.00 1.05 .35 0 0 0 0 0 0 0 0 0 0 78.00 80.00 3.10 1.10 .40 0 0 0 0 0 0 0 0 0 0 80.00 82.00 3.20 1.15 .45 0 0 0 0 0 0 0 0 0 0 82.00 84.00 3.35 1.25 .50 0 0 0 0 0 0 0 0 0 0 84.00 86.00 3.45 1.35 .55 0 0 0 0 0 0 0 0 0 0 86.00 88.00 3.60 1.45 .60 .05 0 0 0 0 0 0 0 0 0 88.00 90.00 3.75 1.60 .65 .10 0 0 0 0 0 0 0 0 0 90.00 94.00 4.00 1.75 .75 .15 0 0 0 0 0 0 0 0 0 94.00 98.00 4.30 1.95 .85 .30 0 0 0 0 0 0 0 0 0 98.00 102.00 4.65 2.15 .95 .40 0 0 0 0 0 0 0 0 0 102.00 106.00 4.95 2.40 1.10 .50 0 0 0 0 0 0 0 0 0 106.00 110.00 5.30 2.60 1.20 .60 .05 0 0 0 0 0 0 0 0 110.00 114.00 5.60 2.80 1.40 .70 .15 0 0 0 0 0 0 0 0 114.00 118.00 5.95 3.05 1.65 .85 .25 0 0 0 0 0 0 0 0 118.00 122.00 6.25 3.25 1.85 .90 .35 0 0 0 0 0 0 0 0 122.00 126.00 6.60 3.45 2.10 1.05 .45 0 0 0 0 0 0 0 0 126.00 130.00 6.90 3.80 2.30 1.15 .60 0 0 0 0 0 0 0 0 130.00 134.00 7.35 4.10 2.50 1.35 .65 .10 0 0 0 0 0 0 0 134.00 138.00 7.75 4.45 2.75 1.60 .80 .20 0 0 0 0 0 0 0 138.00 142.00 8.20 4.75 2.95 1.80 .90 .35 0 0 0 0 0 0 0 142.00 146.00 8.65 5.10 3.15 2.00 1.00 .40 0 0 0 0 0 0 0 146.00 150.00 9.05 5.40 3.40 2.25 1.10 .55 0 0 0 0 0 0 0 150.00 160.00 9.80 6.00 3.90 2.60 1.45 .75 .15 0 0 0 0 0 0 160.00 170.00 10.90 6.80 4.70 3.15 2.00 1.00 .40 0 0 0 0 0 0 170.00 180.00 12.05 7.85 5.50 3.80 2.50 1.35 .70 0.15 0 0 0 0 0 180.00 190.00 13.30 8.90 6.35 4.60 3.05 1.90 .95 0.40 0 0 0 0 0 190.00 200.00 14.60 10.00 7.25 5.45 3.70 2.45 1.30 .65 .10 0 0 0 0 200.00 210.00 15.85 11.05 8.30 6.20 4.50 3.00 1.85 .90 .35 0 0 0 0 210.00 220.00 17.10 12.25 9.35 7.05 5.30 3.60 2.40 1.25 .60 .05 0 0 0 220.00 230.00 18.55 13.50 10.45 8.15 6.10 4.40 2.90 1.75 .90 .30 0 0 0 230.00 240.00 20.00 14.75 11.55 9.25 6.90 5.20 3.45 2.30 1.15 .60 0 0 0 240.00 250.00 21.45 16.00 12.80 10.30 8.00 6.00 4.25 2.85 1.70 .85 .25 0 0 250.00 260.00 22.85 17.35 14.05 11.40 9.10 6.80 5.10 3.40 2.25 1.10 .55 0 0 260.00 270.00 24.45 18.75 15.30 12.60 10.15 7.85 5.90 4.15 2.75 1.60 .80 .25 0 270.00 280.00 26.10 20.20 16.60 13.90 11.25 8.90 6.70 4.95 3.30 2.15 1.10 .50 0 280.00 290.00 27.70 21.65 17.95 15.15 12.45 10.00 7.70 5.75 4.05 2.70 1.55 .75 .20 290.00 300.00 29.35 23.10 19.40 16.40 13.70 11.10 8.80 6.60 4.85 3.25 2.10 1.05 .45 300.00 320.00 31.95 25.50 21.55 18.50 15.60 12.90 10.40 8.10 6.10 4.35 2.90 1.75 .85 320.00 340.00 35.55 28.75 24.60 21.35 18.30 15.40 12.75 10.25 7.95 5.95 4.25 2.85 1.65 340.00 360.00 39.30 32.25 27.85 24.40 21.15 18.10 15.25 12.55 1.10 7.80 5.85 4.10 2.75 360.00 380.00 43.25 35.55 31.20 27.65 24.15 21.00 17.90 15.10 12.40 9.95 7.65 5.75 4.00 380.00 400.00 47.30 39.60 34.80 30.95 27.40 23.95 20.75 17.70 14.90 12.20 9.80 7.50 5.65 400.00 420.00 51.65 43.55 38.50 34.60 30.75 27.20 23.75 20.60 17.50 14.75 12.05 9.65 7.35 420.00 440.00 56.00 75.65 42.45 38.20 34.35 30.50 26.95 23.50 20.40 17.30 14.55 11.85 9.50 440.00 460.00 60.90 51.95 46.40 42.15 37.95 34.10 30.25 26.75 23.30 20.20 17.10 14.40 11.70 460.00 480.00 65.75 56.40 50.75 46.15 41.90 37.65 33.85 30.00 26.50 23.05 20.00 16.90 14.20 480.00 500.00 70.60 61.25 55.10 50.45 45.85 41.65 37.40 33.60 29.75 26.30 22.85 19.80 16.75 500.00 520.00 75.45 66.10 59.90 54.75 50.15 45.60 41.35 37.20 33.35 29.55 26.10 22.65 19.60 520.00 540.00 80.80 71.00 64.75 59.55 54.50 49.85 45.35 41.10 36.95 33.10 29.35 25.85 22.50 540.00 560.00 86.20 75.85 69.60 64.40 59.25 54.20 49.60 45.05 40.85 36.70 32.85 29.10 25.65 560.00 580.00 91.60 81.20 74.50 69.30 64.10 58.90 53.90 49.25 44.80 40.55 36.45 32.60 28.90 580.00 600.00 97.00 86.60 79.70 74.15 68.95 63.75 58.55 53.60 49.00 44.50 40.30 36.20 32.35 600.00 620.00 102.70 92.00 85.10 79.30 73.80 68.60 63.40 58.25 53.30 48.70 44.25 40.00 35.95 620.00 640.00 108.65 97.40 90.50 84.70 78.95 73.50 68.30 63.10 57.90 53.00 48.40 43.95 39.75 640.00 660.00 114.60 103.15 95.90 90.10 84.70 78.60 73.15 67.95 62.75 57.55 52.70 48.10 43.70 660.00 680.00 120.50 109.10 101.50 95.50 90.10 84.00 78.20 72.80 67.60 62.40 57.25 52.40 47.80 680.00 700.00 126.65 115.05 107.40 101.10 95.15 89.40 83.60 77.85 72.50 67.30 62.10 56.90 52.10 Excess Over P700.00 Multiplied By The Rate Given Below 36% 36% 36% 33% 33% 33% 33% 30% 30% 30% 30% 27% 27% P700.00 and over 129.90 118.00 110.40 104.05 97.85 92.10 86.30 80.55 74.90 69.70 64.50 59.35 54.25 (This replaces Weekly Withholding Table in Revenue Regulations No. 1-69) LEGEND: S Single M Married HF Head of family 1; 2; 3; 3; 4; 5; etc. refer to additional exemptions for dependent children BI-WEEKLY WITHHOLDING TABLE If The Payroll Period With Respect To An Employee Is Bi-Weekly And The Wages Are And The Personal Exemption Claimed Is M or HF HF HF HF HF HF HF HF HF HF w/ At But Less Zero S HF w/ 1D w/ 2D w/ 3D w/ 4D w/ 5D w/ 6D w/ 7D w/ 8D w/ 9D or more Least Than The Amount of Tax To Be Withheld Shall Be P0 P80.00 P2.15 P.10 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 80.00 84.00 2.25 .15 0 0 0 0 0 0 0 0 0 0 0 84.00 88.00 2.35 .25 0 0 0 0 0 0 0 0 0 0 0 88.00 92.00 2.55 .35 0 0 0 0 0 0 0 0 0 0 0 92.00 96.00 2.75 .45 0 0 0 0 0 0 0 0 0 0 0 96.00 100.00 3.00 .60 0 0 0 0 0 0 0 0 0 0 0 100.00 104.00 3.20 .70 0 0 0 0 0 0 0 0 0 0 0 104.00 108.00 3.40 .75 0 0 0 0 0 0 0 0 0 0 0 108.00 112.00 3.60 .90 0 0 0 0 0 0 0 0 0 0 0 112.00 116.00 3.85 1.00 0 0 0 0 0 0 0 0 0 0 0 116.00 120.00 4.10 1.10 0 0 0 0 0 0 0 0 0 0 0 120.00 124.00 4.25 1.25 0 0 0 0 0 0 0 0 0 0 0 124.00 128.00 4.50 1.30 0 0 0 0 0 0 0 0 0 0 0 128.00 132.00 4.75 1.45 .05 0 0 0 0 0 0 0 0 0 0 132.00 136.00 4.90 1.55 .15 0 0 0 0 0 0 0 0 0 0 136.00 140.00 5.15 1.65 .25 0 0 0 0 0 0 0 0 0 0 140.00 144.00 5.35 1.75 .40 0 0 0 0 0 0 0 0 0 0 144.00 148.00 5.60 1.85 .45 0 0 0 0 0 0 0 0 0 0 148.00 152.00 5.80 1.95 .60 0 0 0 0 0 0 0 0 0 0 152.00 156.00 6.00 2.10 .70 0 0 0 0 0 0 0 0 0 0 156.00 160.00 6.25 2.20 .80 0 0 0 0 0 0 0 0 0 0 160.00 164.00 6.40 2.30 .90 0 0 0 0 0 0 0 0 0 0 164.00 168.00 6.65 2.50 1.05 0 0 0 0 0 0 0 0 0 0 168.00 172.00 6.90 2.75 1.10 0 0 0 0 0 0 0 0 0 0 172.00 176.00 7.15 2.90 1.25 .10 0 0 0 0 0 0 0 0 0 176.00 180.00 7.50 3.15 1.35 .20 0 0 0 0 0 0 0 0 0 180.00 188.00 7.95 3.45 1.50 .35 0 0 0 0 0 0 0 0 0 188.00 196.00 8.60 3.90 1.75 .60 0 0 0 0 0 0 0 0 0 196.00 204.00 9.25 4.35 1.90 .75 0 0 0 0 0 0 0 0 0 204.00 212.00 9.90 4.75 2.15 1.00 0 0 0 0 0 0 0 0 0 212.00 220.00 10.60 5.20 2.40 1.25 10 0 0 0 0 0 0 0 0 220.00 228.00 11.25 5.60 2.85 1.40 .25 0 0 0 0 0 0 0 0 228.00 236.00 11.90 6.10 3.30 1.65 .50 0 0 0 0 0 0 0 0 236.00 244.00 12.50 6.50 3.75 1.85 .70 0 0 0 0 0 0 0 0 244.00 252.00 13.15 6.90 4.15 2.10 .90 0 0 0 0 0 0 0 0 252.00 260.00 13.80 7.60 4.55 2.30 1.15 0 0 0 0 0 0 0 0 260.00 268.00 14.65 8.25 5.05 2.75 1.35 .20 0 0 0 0 0 0 0 268.00 276.00 15.55 8.90 5.45 3.15 1.60 .40 0 0 0 0 0 0 0 276.00 284.00 16.40 9.55 5.90 3.60 1.80 .65 0 0 0 0 0 0 0 284.00 292.00 17.25 10.20 6.30 4.00 2.00 .85 0 0 0 0 0 0 0 292.00 300.00 18.10 10.80 6.75 4.45 2.25 1.10 0 0 0 0 0 0 0 300.00 320.00 19.60 11.95 7.80 5.20 2.90 1.45 0.30 0 0 0 0 0 0 320.00 340.00 21.80 13.60 9.40 6.25 3.95 2.00 0.85 0 0 0 0 0 0 340.00 360.00 24.10 15.65 11.05 7.60 5.05 2.75 1.40 .25 0 0 0 0 0 360.00 380.00 26.60 17.80 12.65 9.20 6.10 3.80 1.90 .75 0 0 0 0 0 380.00 400.00 29.15 19.95 14.40 10.80 7.35 4.90 2.60 1.30 .15 0 0 0 0 400.00 420.00 31.65 22.10 16.60 12.40 8.95 6.00 3.70 1.85 .70 0 0 0 0 420.00 440.00 34.25 24.50 18.75 14.11 10.60 7.15 4.75 2.45 1.25 .10 0 0 0 440.00 460.00 37.10 27.00 20.90 16.30 12.25 8.75 5.85 3.55 1.75 .60 0 0 0 460.00 480.00 40.00 29.55 23.10 18.45 13.85 10.40 6.90 4.60 2.30 1.15 0 0 0 480.00 500.00 42.90 32.05 25.60 20.60 16.00 12.00 8.55 5.70 3.40 1.70 .55 0 0 500.00 520.00 45.75 34.65 28.10 22.75 18.15 13.60 10.15 6.75 4.45 2.25 1.10 0 0 520.00 540.00 48.90 37.55 30.60 25.25 20.30 15.70 11.75 8.30 5.55 3.25 1.60 .45 0 540.00 560.00 52.20 40.40 33.15 27.75 22.45 17.85 13.40 9.90 6.60 4.30 2.15 1.00 0 560.00 580.00 55.40 43.30 35.90 30.25 24.90 25.05 15.40 11.55 8.10 5.40 3.10 1.55 .40 580.00 600.00 58.65 46.20 38.80 32.80 27.40 22.20 17.60 13.20 9.75 6.45 4.15 2.10 .95 600.00 640.00 63.90 51.05 43.10 36.95 31.20 25.80 20.80 16.20 12.15 8.70 5.75 3.45 1.75 640.00 680.00 71.10 57.55 49.25 42.75 36.60 30.85 25.45 20.50 15.90 11.90 8.45 5.65 3.35 680.00 720.00 78.60 64.45 55.70 48.75 42.35 36.20 30.50 25.10 20.25 15.60 11.70 8.25 5.50 720.00 760.00 86.55 71.65 62.40 55.25 48.35 41.95 35.80 30.15 24.75 19.90 15.30 11.45 8.00 760.00 800.00 94.60 79.20 69.60 61.90 54.80 47.90 41.55 35.40 29.80 24.40 19.60 15.00 11.25 800.00 840.00 103.25 87.10 76.95 69.15 61.45 54.40 47.45 41.15 35.00 29.45 24.10 19.35 14.75 840.00 880.00 112.05 95.30 84.90 76.40 68.65 60.95 53.90 47.00 40.75 34.60 29.10 23.75 19.05 880.00 920.00 121.75 103.90 92.85 84.35 75.90 68.15 60.45 53.50 46.60 40.40 34.25 28.75 23.40 920.00 960.00 131.50 112.80 101.50 92.25 83.80 75.35 67.65 59.95 53.05 46.10 39.95 33.80 28.40 960.00 1000.00 141.25 122.55 110.15 100.90 91.75 83.25 74.85 67.15 59.55 52.60 45.75 39.60 33.45 1000.00 1040.00 150.90 132.25 119.75 109.55 100.30 91.20 82.75 74.40 66.70 59.10 52.15 45.35 39.20 1040.00 1080.00 161.60 141.95 129.50 119.10 108.95 99.75 90.65 82.20 73.90 66.20 58.65 51.75 44.95 1080.00 1120.00 172.40 151.70 139.25 128.85 118.45 108.40 99.15 90.10 81.65 73.40 65.70 58.20 51.25 1120.00 1160.00 183.20 162.40 148.95 138.60 128.20 117.80 107.75 98.55 89.60 81.10 72.90 65.20 57.75 1160.00 1200.00 194.00 173.25 159.40 148.25 137.90 127.50 117.10 107.20 97.95 89.05 80.60 72.40 64.70 1200.00 1240.00 205.40 184.00 170.15 158.60 147.60 137.25 126.85 116.45 106.60 97.40 88.50 80.05 71.90 1240.00 1280.00 217.30 194.80 180.95 169.40 157.90 146.95 136.60 126.20 115.80 106.00 96.75 87.90 79.45 1280.00 1320.00 229.20 206.35 191.75 180.25 168.70 157.15 146.25 135.90 125.50 115.10 105.40 96.20 87.40 1320.00 1360.00 241.05 218.20 202.95 191.05 179.50 167.95 156.40 145.60 135.25 124.85 114.45 104.80 95.60 1360.00 1400.00 253.25 230.10 214.85 202.15 190.30 178.75 167.25 155.70 144.95 134.60 124.20 113.80 104.25 Excess Over P1,400.00 Multiplied By The Rate Given Below 36% 36% 36% 33% 33% 33% 33% 30% 30% 30% 30% 27% 27% P1,400.00 and over Plus 259.75 236.05 220.80 208.10 195.7 184.15 172.60 161.10 149.80 139.40 129.05 118.65 108.55 (This replaces Bi-Weekly Withholding Table in Revenue Regulations No. 1-69) LEGEND: S Single M Married HF Head of family 1; 2; 3; 4; 5; etc. refer to additional exemptions for dependent children SEMI-MONTHLY WITHHOLDING TABLE If The Payroll Period With Respect To An Employee Is Semi-Monthly And The Wages Are And The Personal Exemption Claimed Is M or HF HF HF HF HF HF HF HF HF HF w/ 10 At But Less Zero S HF w/ 1D w/ 2D w/ 3D w/ 4D w/ 5D w/ 6D w/ 7D w/ 8D w/ 9D or more D Least Than The Amount Of Tax To Be Withheld Shall Be P0 P84.00 P2.25 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 84.00 88.00 2.35 0.10 0 0 0 0 0 0 0 0 0 0 0 88.00 92.00 2.40 0.15 0 0 0 0 0 0 0 0 0 0 0 92.00 96.00 2.60 0.30 0 0 0 0 0 0 0 0 0 0 0 96.00 100.00 2.80 0.40 0 0 0 0 0 0 0 0 0 0 0 100.00 104.00 3.00 0.50 0 0 0 0 0 0 0 0 0 0 0 104.00 108.00 3.20 0.65 0 0 0 0 0 0 0 0 0 0 0 108.00 112.00 3.45 0.70 0 0 0 0 0 0 0 0 0 0 0 112.00 116.00 3.65 0.85 0 0 0 0 0 0 0 0 0 0 0 116.00 120.00 3.90 0.90 0 0 0 0 0 0 0 0 0 0 0 120.00 124.00 4.10 1.05 0 0 0 0 0 0 0 0 0 0 0 124.00 128.00 4.30 1.15 0 0 0 0 0 0 0 0 0 0 0 128.00 132.00 4.50 1.25 0 0 0 0 0 0 0 0 0 0 0 132.00 136.00 4.75 1.40 0 0 0 0 0 0 0 0 0 0 0 136.00 140.00 4.95 1.45 0 0 0 0 0 0 0 0 0 0 0 140.00 144.00 5.15 1.60 0 0 0 0 0 0 0 0 0 0 0 144.00 148.00 5.40 1.70 0 0 0 0 0 0 0 0 0 0 0 148.00 152.00 5.60 1.80 0 0 0 0 0 0 0 0 0 0 0 152.00 156.00 5.85 1.90 0 0 0 0 0 0 0 0 0 0 0 156.00 160.00 6.05 2.00 0 0 0 0 0 0 0 0 0 0 0 160.00 164.00 6.25 2.15 0 0 0 0 0 0 0 0 0 0 0 164.00 168.00 6.45 2.25 0 0 0 0 0 0 0 0 0 0 0 168.00 172.00 6.65 2.35 0 0 0 0 0 0 0 0 0 0 0 172.00 176.00 6.90 2.45 0 0 0 0 0 0 0 0 0 0 0 176.00 180.00 7.15 2.65 0 0 0 0 0 0 0 0 0 0 0 180.00 184.00 7.35 2.85 0 0 0 0 0 0 0 0 0 0 0 184.00 188.00 7.60 3.05 0 0 0 0 0 0 0 0 0 0 0 188.00 192.00 7.90 3.25 0 .10 0 0 0 0 0 0 0 0 0 192.00 196.00 8.20 3.45 0 .25 0 0 0 0 0 0 0 0 0 196.00 200.00 8.55 3.70 0 .35 0 0 0 0 0 0 0 0 0 200.00 210.00 9.15 4.10 1.80 .55 0 0 0 0 0 0 0 0 0 210.00 220.00 9.90 4.65 2.05 .80 0 0 0 0 0 0 0 0 0 220.00 230.00 10.70 5.15 2.35 1.10 0 0 0 0 0 0 0 0 0 230.00 240.00 11.55 5.70 2.70 1.35 .10 0 0 0 0 0 0 0 0 240.00 250.00 12.35 6.25 3.25 1.65 .40 0 0 0 0 0 0 0 0 250.00 260.00 13.15 6.75 3.75 1.90 .65 0 0 0 0 0 0 0 0 260.00 270.00 13.95 7.30 4.30 2.15 .90 0 0 0 0 0 0 0 0 270.00 280.00 14.80 8.05 4.85 2.40 1.15 0 0 0 0 0 0 0 0 280.00 290.00 15.80 8.85 5.40 2.90 1.45 .20 0 0 0 0 0 0 0 290.00 300.00 16.90 9.65 5.90 3.40 1.70 .45 0 0 0 0 0 0 0 300.00 320.00 18.50 10.90 6.75 4.25 2.15 .90 0 0 0 0 0 0 0 320.00 340.00 20.65 12.50 8.00 5.35 2.85 1.40 .15 0 0 0 0 0 0 340.00 360.00 22.80 14.10 9.60 6.40 3.90 1.95 .70 0 0 0 0 0 0 360.00 380.00 24.95 15.95 11.20 7.50 5.00 2.50 1.25 0 0 0 0 0 0 380.00 400.00 27.45 18.15 12.85 9.10 6.05 3.55 1.80 .55 0 0 0 0 0 400.00 420.00 30.00 20.30 14.45 10.70 7.15 4.65 2.35 1.10 0 0 0 0 0 420.00 440.00 32.50 22.45 16.45 12.35 8.60 5.70 3.20 1.65 .40 0 0 0 0 440.00 460.00 35.05 24.60 18.60 13.95 10.20 6.80 4.30 2.15 .90 0 0 0 0 460.00 480.00 37.65 27.05 20.75 15.75 11.85 8.10 5.40 2.90 1.45 .20 0 0 0 480.00 500.00 40.55 29.60 22.90 17.90 13.45 9.70 6.45 3.95 2.00 .75 0 0 0 500.00 550.00 45.60 34.00 27.00 21.70 16.70 12.55 8.80 5.85 3.35 1.65 .40 0 0 550.00 600.00 53.15 40.80 33.30 27.45 22.10 17.10 12.85 9.10 6.05 3.55 1.80 .55 0 600.00 650.00 61.25 48.00 40.00 33.75 27.90 22.50 17.50 13.15 9.40 6.25 3.75 1.90 .65 650.00 700.00 69.85 55.85 47.20 40.55 34.20 28.40 22.90 17.90 13.40 9.65 6.45 3.95 1.95 700.00 750.00 78.85 63.95 54.95 47.75 41.10 34.65 28.85 23.30 18.30 13.70 9.95 6.65 4.15 750.00 800.00 88.45 72.85 63.05 55.65 48.25 41.60 35.15 29.35 23.70 18.70 41.05 10.30 6.85 800.00 850.00 98.35 81.85 71.85 63.65 56.15 48.80 42.15 35.65 29.80 24.10 19.10 14.35 10.60 850.00 900.00 109.00 91.75 80.85 72.50 64.25 56.60 49.35 42.65 36.10 30.25 24.50 19.50 14.65 900.00 950.50 119.80 101.80 90.65 81.50 73.15 64.85 57.35 49.90 43.20 36.55 30.70 24.90 19.90 950.00 1000.00 131.90 112.60 100.60 91.40 82.20 73.85 65.50 57.95 50.45 43.75. 37.10 31.15 25.35 1000.00 1050.00 144.10 123.85 114.40 101.40 92.15 82.95 74.50 66.15 58.55 51.05 44.25 37.60 31.65 1050.00 1100.00 156.20 135.95 122.45 112.20 102.20 92.95 83.65 75.15 66.85 59.15 51.65 44.80 38.15 1100.00 1150.00 168.75 148.15 134.65 123.40 113.00 103.00 93.60 84.40 75.85 67.50 59.75 52.25 45.35 1150.00 1200.00 182.25 160.30 146.80 135.55 124.30 113.80 103.80 94.35 85.15 76.50 68.15 60.35 52.85 1200.00 1250.00 195.75 173.25 158.90 159.85 136.40 125.15 114.60 104.60 95.05 85.90 77.15 68.85 60.90 1250.00 1300.00 209.25 186.75 171.75 159.85 148.60 137.35 126.10 115.40 105.40 95.80 86.65 77.85 69.50 1300.00 1350.00 223.55 200.25 185.25 172.75 160.70 149.45 138.20 126.95 116.20 106.20 96.50 87.35 78.50 1350.00 1400.00 238.40 213.75 198.75 186.25 173.25 161.65 150.40 138.75 127.90 117.00 107.00 97.25 88.10 1400.00 1450.00 253.20 228.45 212.25 199.75 187.25 174.75 162.55 151.30 140.05 128.80 117.80 107.80 98.00 1450.00 1500.00 268.10 243.35 226.85 213.25 200.75 188.25 175.75 163.40 152.15 140.90 129.65 118.60 108.60 Excess Over P1,500.00 Multiplied By The Rate Given Below 36% 36% 36% 33% 33% 33% 33% 30% 30% 30% 30% 27% 27% P1,500.00 and over 276.00 250.75 234.25 220.50 207.50 195.00 182.50 170.00 158.25 147.00 135.75 124.50 114.00 (This replaces Semi-Monthly Withholding Table in Revenue Regulations No. 1-69) LEGEND: S Single M Married HF Head of family 1; 2; 3; 4; 5; etc. refer to additional exemptions for dependent children MONTHLY WITHHOLDING TABLE If The Payroll Period With Respect To An Employer Is Monthly And The Wages Are And The Personal Exemption Claimed Is M or HF HF HF HF HF HF HF HF HF HF w/ 10 At But Less Zero S HF w/ 1D w/ 2D w/ 3D w/ 4D w/ 5D w/ 6D w/ 7D w/ 8D w/ 9D or more D Least Than The Amount Of Tax To Be Withheld Shall Be P0 P168.00 P4.50 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 P0 168.00 176.00 4.65 0.15 0 0 0 0 0 0 0 0 0 0 0 176.00 184.00 4.85 0.35 0 0 0 0 0 0 0 0 0 0 0 184.00 192.00 5.15 0.60 0 0 0 0 0 0 0 0 0 0 0 192.00 200.00 5.60 0.75 0 0 0 0 0 0 0 0 0 0 0 200.00 208.00 6.00 1.00 0 0 0 0 0 0 0 0 0 0 0 208.00 216.00 6.40 1.25 0 0 0 0 0 0 0 0 0 0 0 216.00 224.00 6.90 1.40 0 0 0 0 0 0 0 0 0 0 0 224.00 232.00 7.35 1.65 0 0 0 0 0 0 0 0 0 0 0 232.00 240.00 7.75 1.85 0 0 0 0 0 0 0 0 0 0 0 240.00 248.00 8.15 2.10 0 0 0 0 0 0 0 0 0 0 0 248.00 256.00 8.60 2.35 0 0 0 0 0 0 0 0 0 0 0 256.00 264.00 9.00 2.50 0 0 0 0 0 0 0 0 0 0 0 264.00 272.00 9.50 2.75 0 0 0 0 0 0 0 0 0 0 0 272.00 280.00 9.90 2.90 0 0 0 0 0 0 0 0 0 0 0 280.00 288.00 10.35 3.15 0.15 0 0 0 0 0 0 0 0 0 0 288.00 296.00 10.75 3.40 0.40 0 0 0 0 0 0 0 0 0 0 296.00 304.00 11.15 3.60 0.60 0 0 0 0 0 0 0 0 0 0 304.00 312.00 11.65 3.85 0.85 0 0 0 0 0 0 0 0 0 0 312.00 320.00 12.10 4.00 1.00 0 0 0 0 0 0 0 0 0 0 320.00 328.00 12.50 4.25 1.25 0 0 0 0 0 0 0 0 0 0 328.00 336.00 12.90 4.50 1.50 0 0 0 0 0 0 0 0 0 0 336.00 334.00 13.35 4.65 1.65 0 0 0 0 0 0 0 0 0 0 344.00 352.00 13.75 4.90 1.90 0 0 0 0 0 0 0 0 0 0 352.00 360.00 14.25 5.25 2.10 0 0 0 0 0 0 0 0 0 0 360.00 368.00 14.65 5.65 2.35 0 0 0 0 0 0 0 0 0 0 368.00 376.00 15.15 6.10 2.60 0.10 0 0 0 0 0 0 0 0 0 376.00 384.00 15.75 6.50 2.75 0.25 0 0 0 0 0 0 0 0 0 384.00 392.00 16.40 6.90 3.00 0.50 0 0 0 0 0 0 0 0 0 392.00 400.00 17.10 7.40 3.15 0.65 0 0 0 0 0 0 0 0 0 400.00 420.00 18.25 8.15 3.60 1.10 0 0 0 0 0 0 0 0 0 420.00 440.00 19.85 9.25 4.10 1.60 0 0 0 0 0 0 0 0 0 440.00 460.00 21.40 10.35 4.65 2.15 0 0 0 0 0 0 0 0 0 460.00 480.00 23.10 11.40 5.40 2.65 0.15 0 0 0 0 0 0 0 0 480.00 500.00 24.65 12.50 6.50 3.25 0.75 0 0 0 0 0 0 0 0 500.00 520.00 26.35 13.50 7.50 3.75 1.25 0 0 0 0 0 0 0 0 520.00 540.00 27.90 14.60 8.60 4.35 1.85 0 0 0 0 0 0 0 0 540.00 560.00 29.60 16.10 9.65 4.85 2.35 0 0 0 0 0 0 0 0 560.00 580.00 31.60 17.65 10.75 5.75 2.90 0.40 0 0 0 0 0 0 0 580.00 600.00 33.75 19.25 11.85 6.85 3.40 0.90 0 0 0 0 0 0 0 600.00 640.00 37.00 21.75 13.50 8.50 4.25 1.75 0 0 0 0 0 0 0 640.00 680.00 41.25 25.00 16.00 10.65 5.65 2.85 0.35 0 0 0 0 0 0 680.00 720.00 45.60 28.15 19.15 12.85 7.85 3.90 1.40 0 0 0 0 0 0 720.00 760.00 49.90 31.90 22.40 15.00 10.00 5.00 2.50 0 0 0 0 0 0 760.00 800.00 54.90 36.25 25.65 18.15 12.10 7.10 3.60 1.10 0 0 0 0 0 800.00 840.00 60.00 40.60 28.90 21.40 14.25 9.25 4.65 2.15 0 0 0 0 0 840.00 880.00 65.00 44.90 32.90 24.65 17.15 11.40 6.40 3.25 0.75 0 0 0 0 880.00 920.00 70.10 49.15 37.15 27.90 20.40 13.60 8.60 4.35 1.85 0 0 0 0 920.00 960.00 75.35 54.10 41.50 31.50 23.65 16.15 10.75 5.75 2.90 0.40 0 0 0 960.00 1000.00 81.10 59.15 45.85 35.85 26.90 19.40 12.90 7.90 4.00 1.50 0 0 0 1000.00 1100.00 91.15 68.00 54.00 43.40 33.40 25.10 17.60 11.65 6.65 3.35 0.85 0 0 1100.00 1200.00 106.35 81.60 66.60 54.90 44.15 34.15 25.65 18.15 12.10 7.10 3.60 1.10 0 1200.00 1300.00 122.50 96.00 80.00 67.50 55.85 45.00 35.00 26.25 18.75 12.50 7.50 3.75 1.25 1300.00 1400.00 139.65 111.65 94.40 81.10 68.40 56.75 45.85 35.85 26.85 19.35 12.90 7.90 3.90 1400.00 1500.00 157.65 127.90 109.90 95.50 82.15 69.35 57.65 46.60 36.60 27.40 19.90 13.35 8.35 1500.00 1600.00 176.90 145.65 126.10 111.10 96.50 83.15 70.35 58.65 47.40 37.40 28.10 20.60 13.65 1600.00 1700.00 196.65 163.65 143.65 127.35 112.35 97.60 84.25 71.25 59.60 48.15 38.15 28.65 21.15 1700.00 1800.00 218.00 183.50 161.65 145.00 128.50 113.50 98.65 85.35 72.15 60.50 49.00 39.00 29.25 1800.00 1900.00 239.60 203.60 181.35 163.00 146.35 129.65 114.65 99.75 86.40 73.10 61.40 49.85 39.85 1900.00 2000.00 263.85 225.15 201.15 182.75 164.40 147.65 131.00 115.90 100.90 87.50 74.15 62.35 50.65 2000.00 2100.00 288.15 247.65 222.85 202.85 184.29 165.90 149.00 132.35 117.10 102.10 88.50 75.15 63.35 2100.00 2200.00 312.40 271.90 244.90 224.40 204.40 185.65 167.35 150.35 133.65 118.35 103.35 89.60 76.25 2200.00 2300.00 337.50 296.25 269.25 246.75 226.00 206.00 187.15 168.85 151.65 135.00 119.50 104.50 90.65 2300.00 2400.00 364.50 320.60 293.60 271.10 248.60 227.60 207.60 188.65 170.35 153.00 136.35 120.65 105.65 2400.00 2500.00 391.50 346.50 317.85 295.35 272.85 250.35 229.15 209.15 190.10 171.75 154.35 137.65 121.90 2500.00 2600.00 418.50 373.50 343.50 319.65 297.15 274.65 252.15 230.85 210.85 191.60 173.25 155.65 139.00 2600.00 2700.00 447.10 400.50 370.50 345.50 321.40 298.90 276.40 253.90 232.40 212.40 193.00 174.65 157.00 2700.00 2800.00 476.75 427.50 397.50 372.50 331.75 323.25 300.75 278.25 255.75 234.00 214.00 194.50 176.15 2800.00 2900.00 506.40 456.90 424.50 399.50 374.50 349.50 325.10 302.60 280.10 257.60 235.60 215.60 196.00 2900.00 3000.00 536.15 486.65 453.65 426.50 401.50 376.50 351.50 326.85 304.35 281.85 259.35 237.15 217.15 Excess Over P3,000.00 Multiplied By The Rate Given Below 36% 36% 36% 33% 33% 33% 30% 30% 30% 30% 30% 27% 27% P3,000.00 and over 552.00 501.50 468.50 441.00 415.00 390.00 365.00 340.00 316.50 294.00 271.50 249.00 228.00 (This replaces Monthly Withholding Table in Revenue Regulations No. 1-69) LEGEND: S Single M Married HF Head of family 1; 2; 3; 4; 5; etc. refer to additional exemptions for dependent children