Amendments to Sections 7, 10, 19 and 23 of Revenue Regulations V-8, as amended

March 20, 1979 REVENUE REGULATIONS NO. 02-79 SUBJECT : Amendments to Sections 7, 10, 19 and 23 of Revenue Regulations V-8, as amended TO : All Internal Revenue officers and Others Concerned Pursuant to Sec. 326 in relation to Sec. 4 of NIRC, as amended, these Regulations are promulgated to amend Sections 7, 10, 19 and 23 of Revenue Regulations No. V-8, as last amended by Revenue Regulations No. 9-75. SECTION 1. Section 7 of Revenue Regulations V-8, as amended, is hereby amended to read as follows. "Sec. 7. Employer to withhold . (1) Every employer who pays wages to an employee must withhold from such wages paid, an amount computed in accordance with the following tables." SECTION 2. The last paragraph of Sec. 10 of Revenue Regulation No. V-8 is hereby amended to read as follows: "The basis of determining the amount of the tax to be withheld by the employer is the exemption certificate filed by the employee. If no withholding exemption certificate is filed, the employer shall determine the tax to be withheld on the basis of [the zero exemption]. AN EXEMPTION of one thousand eight hundred pesos except in the case of working wife, which shall be determined on the basis of the zero exemption." SECTION 3. Section 19 of Revenue Regulation No. V-8 is hereby amended to read as follows: "SEC. 19. Return and payment of income tax withheld on wages . (a) RETURNS OF INCOME TAX WITHHELD ON WAGES. Every person required under the provisions of this REGULATIONS to deduct and withhold the tax on wages shall make a return and pay such tax on or before the 25th day of the month following the close of each calendar quarter ending March 31, June 30, September 30 and December 31. Such return shall be made on Form W-1 (Return of Income Tax Withheld on Wages) and must be filed with the Commissioner of Internal Revenue or the Collection Agent of the city or municipality where the principal place of business or office or legal residence of the employee is located. [There shall be included with the return filed for the 4th quarter of the calendar year or with the employer's final return if filed at the earlier date, the triplicate of each withholding tax receipt (Form W-2-A) furnished the employees]. [The triplicate Forms W-2A, when filed with the office of the Collector of Internal Revenue or office of the provincial, municipal or city treasurer, must be accompanied by Form W-3 and an alphabetical list showing names of employees, total salary (before withholding) paid to each employee during the year, total taxes withheld during the year from such salary, and number of withholding exemptions of each employee. The column for taxes withheld should be totalled (preferably supported by an adding machine tape), which an employer's total payroll consists of a number of separate units or establishments, the triplicate Form W-2A may be assembled accordingly and a separate list alphabetical list should be submitted. Where the number of triplicate receipts is large, they may be forwarded in packages No. 1. The number of packages should be indicated immediately after employer's name on Form W-3. The tax return Form W-1, and remittance in cases of this kind should be filed in the usual manner, accompanied by a brief statement that Form W-2a and W-3 are in separate packages]. (b) RECONCILIATION OF QUARTERLY RETURNS OR INCOME TAX WITHHELD ON WAGES. THE RECONCILIATION OF QUARTERLY RETURNS SHALL BE MADE IN FORM W-3. THE FORM W-3 SHALL BE ACCOMPANIED BY AN ALPHABETICAL LIST SHOWING NAMES OF EMPLOYEES FROM WHOM TAXES WERE WITHHELD, TOTAL WAGES (BEFORE WITHHOLDING) PAID TO ITS EMPLOYEE DURING THE YEAR, TAX ACCOUNT NUMBER OF EACH EMPLOYEE, TOTAL TAXES WITHHELD DURING THE YEAR FROM SUCH WAGES, AND NUMBER OF WITHHOLDING EXEMPTIONS OF EACH EMPLOYEE. THE COLUMN FOR TAXES WITHHELD SHALL BE TOTALLED (PREFERABLY SUPPORTED BY AN ADDING MACHINE TAPE), WHICH TOTAL SHALL TALLY WITH THAT SHOWN ON BIR FORM W-3." SECTION 4. Paragraph (a) of Section 23 of Revenue Regulation No. V-8, is hereby amended to read as follows: "Section 23. Receipts for tax withheld at source on wages . (a) In general. Every employer or other person required to deduct and withheld the tax shall furnish [at the end of each quarter] to every employee from whose wages taxes have been withheld THE STATEMENT (BIR Form W-2) showing the total wages paid during the CALENDAR YEAR and the amount of taxes withheld on or before January 31 of the succeeding calendar year, or if his employment is terminated before the close of such calendar year on the day on which the last payment of wages is made. THE STATEMENT MUST BE SIGNED BY THE EMPLOYER OR OTHER PERSON REQUIRED TO WITHHOLD AND PAY THE TAX AND SHALL CONTAIN OR BE VERIFIED BY A WRITTEN DECLARATION THAT IT IS MADE UNDER THE PENALTIES OF PERJURY. Such STATEMENT on BIR Form W-2 shall not show remuneration which does not constitute wages within the meaning of Sec. 90 of the National Internal Revenue Code. STATEMENTS prepared in substantially like form and size as Form W-2 will be acceptable if approved by the Commissioner of Internal Revenue. [At the end of the calendar year, the employer shall furnish each employee the original and duplicate of Form W-2 showing the name and address of the employer, the name and address of the employee, the wages paid and the amount of the tax withheld during the calendar year. Such receipt on Form W-2 shall not show remuneration which does not constitute wages within the meaning of Article 1(a). Receipts prepared in substantially like form and size as Form W-2 will be acceptable if approved by the Collector of Internal Revenue]. [The statement on Form W-2 shall be furnished to the employee on or before January 31 of the succeeding calendar year, or if his employment is terminated before the close of such calendar year, on the day on which the last payment of wage is made]." SECTION 5. Effectivity . These Regulations shall take effect on the 1st day of the month following the date of approval hereof. CESAR VIRATA Minister of Finance Recommended by: EFREN I. PLANA Acting Commissioner of Internal Revenue ATTACHMENT SEMI - MONTHLY WITHHOLDING TABLE Semi - Monthly Wages HF HF HF HF HF HF HF HF HF HFw/10 At Least But Less Zero S M or HF w/1D w/2D w/3D w/4D w/5D w/6D w/7D w/8D w/9D or more Than The Amount o f Tax To Be Withheld Shall Be P 196.00 P 200.00 P 7.00 P 2.50 P 1.00 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 200.00 210.00 7.35 2.85 1.15 0 0 0 0 0 0 0 0 0 210.00 220.00 8.00 3.35 1.40 .15 0 0 0 0 0 0 0 0 220.00 230.00 8.70 3.80 1.65 .40 0 0 0 0 0 0 0 0 230.00 240.00 9.40 4.30 1.85 .60 0 0 0 0 0 0 0 0 240.00 250.00 10.10 4.75 2.10 .85 0 0 0 0 0 0 0 0 250.00 260.00 10.85 5.25 2.35 1.10 0 0 0 0 0 0 0 0 260.00 270.00 11.60 5.70 2.70 1.35 .10 0 0 0 0 0 0 0 270.00 280.00 12.30 6.20 3.20 1.60 .35 0 0 0 0 0 0 0 280.00 290.00 13.00 6.65 3.65 1.85 .60 0 0 0 0 0 0 0 290.00 300.00 13.75 7.10 4.15 2.10 .85 0 0 0 0 0 0 0 300.00 320.00 14.85 8.10 4.85 2.45 1.20 0 0 0 0 0 0 0 320.00 340.00 16.65 9.50 5.85 3.35 1.65 .40 0 0 0 0 0 0 340.00 360.00 18.60 10.95 6.80 4.30 2.15 .90 0 0 0 0 0 0 360.00 380.00 20.50 12.35 7.85 5.25 2.75 1.35 .10 0 0 0 0 0 380.00 400.00 22.45 13.85 9.35 6.20 3.70 1.85 .60 0 0 0 0 0 400.00 420.00 24.35 15.35 10.75 7.15 4.65 2.35 1.10 0 0 0 0 0 420.00 440.00 26.50 17.30 12.20 8.45 5.60 3.10 1.60 .35 0 0 0 0 440.00 460.00 28.75 19.20 13.65 9.90 6.60 4.10 2.05 .80 0 0 0 0 460.00 480.00 30.95 21.10 15.10 11.35 7.60 5.05 2.55 1.30 .05 0 0 0 480.00 500.00 33.20 23.05 17.05 12.80 9.05 6.00 3.50 1.75 .50 0 0 0 500.00 550.00 37.20 26.60 20.40 15.40 11.55 7.80 5.20 2.70 1.35 .10 0 0 550.00 600.00 43.60 32.25 25.25 20.20 15.20 11.40 7.65 5.10 2.60 1.30 .05 0 600.00 650.00 50.00 38.00 30.85 25.00 20.00 15.00 11.25 7.50 5.00 2.50 1.25 0 650.00 700.00 57.20 44.40 36.40 30.60 24.80 19.80 14.85 11.10 7.40 4.90 2.45 1.20 700.00 750.00 64.40 50.90 42.80 36.20 30.35 24.60 19.60 14.70 10.95 7.30 4.80 2.40 750.00 800.00 72.35 58.10 49.20 42.55 35.95 30.10 24.40 19.40 14.55 10.80 7.20 4.70 800.00 850.00 80.35 65.35 56.30 48.90 42.25 35.75 29.90 24.20 19.20 14.40 10.65 7.10 850.00 900.00 89.00 73.35 63.50 56.00 48.65 42.00 35.50 29.65 24.00 19.00 14.25 10.50 900.00 950.00 97.80 81.35 71.35 63.20 55.70 48.40 41.75 35.25 29.40 23.80 18.80 14.10 950.00 1000.00 107.20 90.10 79.35 71.00 62.90 55.40 48.10 41.45 35.05 29.20 23.60 18.60 1000.00 1050.00 116.80 98.90 87.90 79.00 70.65 62.60 55.10 47.85 41.20 34.80 28.95 23.40 * For Working Wife Only MONTHLY WITHHOLDING TABLE Monthly Wages M or HF HF HF HF HF HF HF HF HF HF w/ 10D At Least But Less 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 o f Tax To Be Withheld Shall Be P 392.00 P 400.00 P 14.00 P 5.00 P 2.00 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 400.00 420.00 14.65 5.65 2.35 0 0 0 0 0 0 0 0 0 0 420.00 440.00 16.00 6.65 2.85 .35 0 0 0 0 0 0 0 0 0 440.00 460.00 17.40 7.60 3.35 .85 0 0 0 0 0 0 0 0 0 460.00 480.00 18.85 8.60 3.75 1.25 0 0 0 0 0 0 0 0 0 480.00 500.00 20.25 9.50 4.25 1.75 0 0 0 0 0 0 0 0 0 500.00 520.00 21.75 10.50 4.75 2.25 0 0 0 0 0 0 0 0 0 520.00 540.00 23.15 11.40 5.40 2.75 .25 0 0 0 0 0 0 0 0 540.00 560.00 24.60 12.40 6.40 3.15 .65 0 0 0 0 0 0 0 0 560.00 580.00 26.00 13.35 7.35 3.65 1.15 0 0 0 0 0 0 0 0 580.00 600.00 27.50 14.35 8.35 4.15 1.65 0 0 0 0 0 0 0 0 600.00 640.00 29.65 16.15 9.75 4.90 2.40 0 0 0 0 0 0 0 0 640.00 680.00 33.35 19.00 11.65 6.65 3.35 .85 0 0 0 0 0 0 0 680.00 720.00 37.15 21.90 13.60 8.60 4.35 1.85 0 0 0 0 0 0 0 720.00 760.00 41.00 24.75 15.75 10.50 5.50 2.75 0.25 0 0 0 0 0 0 760.00 800.00 44.90 27.65 18.65 12.40 7.40 3.75 1.25 0 0 0 0 0 0 800.00 840.00 48.75 30.75 21.50 14.35 9.35 4.65 2.15 0 0 0 0 0 0 840.00 880.00 53.00 34.60 24.40 16.90 11.25 6.25 3.15 0.65 0 0 0 0 0 880.00 920.00 57.50 38.40 27.35 19.85 13.15 8.15 4.10 1.60 0 0 0 0 0 920.00 960.00 61.90 42.25 30.25 22.65 15.15 10.10 5.10 2.60 0 0 0 0 0 960.00 1000.00 66.40 46.10 34.10 25.60 18.10 12.00 7.00 3.50 1.00 0 0 0 0 1000.00 1100.00 74.40 53.25 40.85 30.85 23.10 15.60 10.40 5.40 2.65 .15 0 0 0 1100.00 1200.00 87.15 64.50 50.50 40.40 30.40 22.85 15.35 10.15 5.15 2.60 .05 0 0 1200.00 1300.00 100.00 76.00 61.65 50.00 40.00 30.00 22.50 15.00 10.00 5.00 2.50 0 0 1300.00 1400.00 114.40 88.85 72.85 61.15 49.60 39.60 29.65 22.15 14.85 9.85 4.90 2.40 0 1400.00 1500.00 128.85 101.85 85.60 72.40 60.75 49.15 39.15 29.40 21.90 14.60 9.60 4.85 2.35 1500.00 1600.00 144.65 116.15 98.40 85.10 71.90 60.25 48.85 38.85 29.10 21.60 14.40 9.40 4.65 1600.00 1700.00 160.65 130.65 112.60 97.85 84.50 71.50 59.85 48.80 38.40 28.85 21.30 14.15 9.15 1700.00 1800.00 178.00 146.65 127.00 112.00 97.35 84.00 71.00 59.35 48.00 38.00 28.50 21.00 14.00 1800.00 1900.00 195.60 162.65 142.65 126.40 111.40 96.85 83.50 70.50 58.85 47.60 37.60 28.15 20.65 1900.00 2000.00 214.40 180.15 158.65 142.00 125.85 110.85 96.25 82.90 70.10 58.40 47.15 37.15 27.90 2000.00 2100.00 233.60 197.85 175.85 158.00 141.35 125.15 110.15 95.75 82.40 69.60 57.90 46.85 36.85 * For Working Wife Only P 2100.00 P 2200.00 P 254.40 P 216.85 P 193.40 P 175.10 P 157.35 P 140.65 P 124.60 P 109.60 P 95.15 P 81.85 P 69.15 P 57.50 P 46.40 2200.00 2300.00 276.00 236.00 212.00 192.65 174.35 156.65 140.00 124.00 109.00 94.65 81.35 68.65 57.00 2300.00 2400.00 297.60 257.10 231.15 211.15 191.90 173.60 156.00 139.35 123.40 108.40 94.15 80.85 68.15 2400.00 2500.00 319.15 278.65 251.65 230.40 210.40 191.15 172.85 155.35 138.65 122.85 107.85 93.60 80.25 2500.00 2600.00 342.00 300.35 273.35 250.85 229.60 209.60 190.50 178.15 154.65 138.00 122.15 107.15 93.10 2600.00 2700.00 366.00 321.90 294.90 272.40 249.85 228.85 208.85 189.75 171.40 154.00 137.35 121.60 106.60 2700.00 2800.00 390.00 345.00 316.50 294.00 271.50 249.00 228.00 208.00 189.00 170.65 153.35 136.65 121.00 2800.00 2900.00 414.00 369.00 339.00 315.60 293.10 270.60 248.05 227.15 207.15 188.25 169.90 152.65 135.00 2900.00 3000.00 438.85 393.00 363.00 330.85 314.65 292.15 269.65 267.15 226.40 206.40 187.50 169.15 152.00 3000.00 3100.00 465.15 417.00 387.00 362.00 337.00 313.75 291.35 268.85 246.35 225.60 205.60 186.85 168.50 3100.00 3200.00 491.60 442.10 411.00 386.00 361.00 336.00 312.90 290.40 267.90 245.40 224.85 204.85 186.10 3200.00 3300.00 518.00 468.50 435.50 410.00 385.00 360.00 335.00 312.00 289.50 267.00 224.50 224.00 204.00 3300.00 3400.00 544.85 494.90 461.90 434.40 409.00 384.00 359.00 334.00 311.10 288.60 266.10 243.60 223.15 3400.00 3500.00 573.65 521.35 488.35 460.85 433.00 408.00 383.00 358.00 332.65 310.15 287.65 265.15 242.35 3500.00 3600.00 602.40 547.75 514.75 487.25 457.00 432.00 407.00 382.00 354.25 331.75 309.25 286.75 261.60 3600.00 3700.00 631.25 574.10 541.10 513.60 481.00 456.00 431.00 406.00 375.90 353.40 330.90 308.40 280.75 3700.00 3800.00 660.00 600.50 567.50 540.00 505.00 480.00 455.00 430.00 397.50 375.00 352.50 330.00 300.00 3800.00 3900.00 688.85 626.90 593.90 566.40 529.00 504.00 479.00 454.00 419.10 396.60 374.10 351.60 319.15 3900.00 4000.00 717.65 653.35 620.35 592.85 553.00 528.00 503.00 478.00 440.65 418.15 395.65 373.15 357.60 4000.00 4100.00 746.40 679.75 646.75 619.25 577.00 552.00 527.00 502.00 462.25 439.75 417.25 394.75 376.75 4100.00 4200.00 775.25 706.10 673.10 645.60 601.00 576.00 551.00 526.00 483.90 461.40 438.90 416.40 398.00 4200.00 4300.00 807.00 735.25 702.25 674.75 628.00 603.00 577.50 552.50 507.75 485.25 462.75 440.25 419.60 4300.00 4400.00 839.42 781.65 732.00 704.50 655.00 630.00 604.50 579.50 532.00 509.50 487.00 464.50 441.15 4400.00 4500.00 871.83 794.65 761.65 734.15 682.00 657.00 631.50 606.50 556.35 533.85 511.35 488.85 462.75 4500.00 4600.00 904.25 824.35 791.35 763.85 709.00 684.00 658.50 633.50 580.65 558.15 535.65 513.15 484.35 4600.00 4700.00 936.67 854.10 821.10 793.60 736.00 711.00 685.50 660.50 604.90 582.40 559.90 537.40 506.00 4700.00 4800.00 969.00 883.75 850.75 823.25 763.00 738.00 712.50 687.50 629.25 606.75 584.25 561.75 527.60 4800.00 4900.00 1001.42 913.50 880.50 853.00 790.00 765.00 739.50 714.50 653.50 631.00 608.50 586.00 549.15 4900.00 5000.00 1033.83 943.15 910.15 882.65 817.00 792.00 766.50 741.50 677.85 655.35 632.85 610.35 614.00 P 680.00 P 720.00 P 64.30 P 51.40 P 43.45 P 37.30 P 31.45 P 26.10 P 21.05 P 16.40 P 12.30 P 8.85 P 5.90 P 3.60 P 1.80 720.00 760.00 70.70 57.20 48.90 42.40 36.25 30.60 25.20 20.25 15.65 11.75 8.25 5.55 3.25 760.00 800.00 77.25 63.25 54.60 47.70 41.40 35.25 29.65 24.25 19.50 14.90 11.15 7.70 5.10 800.00 840.00 84.30 69.65 60.40 53.45 46.55 40.35 34.20 28.75 23.40 18.75 14.10 10.60 7.10 840.00 880.00 91.35 76.10 66.85 59.25 52.30 45.45 39.30 33.25 27.85 22.60 17.95 13.45 10.00 880.00 920.00 98.95 83.15 73.25 65.55 58.10 51.15 44.40 38.25 32.35 26.95 21.75 17.15 12.90 920.00 960.00 106.60 90.20 80.05 71.90 64.25 56.90 49.95 43.40 37.25 31.40 26.05 21.00 16.40 960.00 1000.00 114.75 97.70 87.10 78.60 70.65 62.95 55.75 48.80 42.35 36.20 30.55 25.15 20.25 1000.00 1040.00 123.40 105.40 94.30 85.70 77.25 69.35 61.65 54.60 47.65 41.35 35.20 29.60 24.25 1040.00 1080.00 132.05 113.35 102.00 92.75 84.25 75.80 68.10 60.40 53.40 46.50 40.30 34.15 28.75 1080.00 1120.00 140.70 122.00 109.65 100.40 91.30 82.85 74.45 66.75 59.15 52.25 45.40 39.25 33.20 1120.00 1160.00 149.30 130.60 118.15 108.10 98.90 89.90 81.40 73.15 65.45 58.00 51.10 44.40 38.25 1160.00 1200.00 158.60 139.25 126.80 116.40 106.60 97.35 88.45 80.00 71.90 64.20 56.85 49.90 43.35 1200.00 1240.00 168.20 147.90 135.45 125.10 114.70 105.00 95.75 87.05 78.60 70.60 62.90 55.70 48.75 1240.00 1280.00 177.75 157.00 144.10 133.70 123.30 112.90 103.45 94.25 85.60 77.15 69.30 61.60 54.50 1280.00 1320.00 187.40 166.60 152.75 142.35 131.95 121.60 111.20 101.90 92.70 84.20 75.75 68.00 60.30 1320.00 1360.00 197.00 176.25 162.40 150.95 140.60 130.20 119.80 109.60 100.35 91.25 82.75 74.60 66.70 1360.00 1400.00 207.40 185.80 171.95 160.40 149.25 138.85 128.45 118.10 108.05 98.80 89.80 81.35 73.10 1400.00 1480.00 223.25 200.40 186.40 174.85 163.30 151.80 141.40 131.05 120.65 110.30 101.10 91.90 83.40 1480.00 1560.00 244.35 221.50 206.25 194.05 182.50 170.95 159.40 148.30 137.90 127.55 117.15 107.25 98.00 1560.00 1640.00 266.95 242.60 227.40 214.70 202.00 190.15 178.60 167.10 155.55 144.85 134.45 124.10 113.70 1640.00 1720.00 290.00 263.75 248.50 235.80 223.10 209.35 197.80 186.25 174.75 162.10 151.75 141.35 130.95 1720.00 1800.00 313.05 284.85 269.60 256.90 244.25 228.55 217.00 205.45 193.90 179.40 169.05 158.65 148.25 1800.00 1880.00 336.10 305.95 290.75 278.05 265.35 247.75 236.25 224.70 213.15 196.70 186.30 175.90 165.55 1880.00 1960.00 359.10 327.10 311.85 299.15 286.45 266.95 255.40 243.90 232.35 213.95 203.60 193.20 182.80 1960.00 2040.00 384.90 350.75 335.55 322.85 310.15 288.45 276.90 265.40 253.85 233.30 222.90 212.55 202.15 2040.00 2120.00 410.85 374.50 359.25 346.60 333.90 310.10 298.55 287.00 275.45 252.75 242.38 232.00 221.60 2120.00 2200.00 436.75 398.25 383.05 370.35 357.65 331.65 320.10 308.60 295.05 272.20 261.80 251.40 241.05 2200.00 2280.00 462.70 422.05 406.80 394.10 381.40 353.25 341.70 330.15 318.60 291.65 281.25 270.90 260.50 2280.00 2360.00 488.60 445.80 430.58 417.90 405.20 374.85 363.30 351.75 340.25 311.10 300.70 290.30 279.90 Excess Over P2,360.00 Multiplied By The Rate Given Below 36% 33% 33% 33% 33% 30% 30% 30% 30% 27% 27% 27% 27% 2360.00 and over P L U S 501.60 457.70 442.45 429.75 417.10 385.65 374.10 362.60 351.05 320.80 310.40 300.05 289.65 COMPARATIVE MONTHLY WITHHOLDING TAXES (PRESENT AND PROPOSED) Monthly Wages SINGLE M OR HF M w/ 1D At But Less Present Proposed Difference Present Proposed Difference Present Proposed Difference Least Than P 1,300.00 P 1,400.00 P 99.55 P 88.85 P 10.70 P 83.55 P 72.85 P 10.70 P 70.65 P 61.15 P 9.50 1,400.00 1,500.00 114.80 101.85 12.95 97.15 85.60 11.55 83.80 72.40 11.40 1,500.00 1,600.00 130.15 116.15 14.00 112.15 98.40 13.75 97.50 85.10 12.40 1,600.00 1,700.00 147.15 130.65 16.50 127.40 112.60 14.80 112.40 97.85 14.55 1,700.00 1,800.00 164.25 146.65 17.60 144.15 127.00 17.15 127.75 112.00 15.75 1,800.00 1,900.00 182.90 162.65 20.25 161.15 142.65 18.50 144.50 126.40 18.10 1,900.00 2,000.00 201.80 180.15 21.65 179.65 158.65 21.00 161.50 142.00 19.50 2,000.00 2,100.00 222.15 197.85 24.30 198.30 175.85 22.45 180.00 158.00 22.00 2,100.00 2,200.00 242.90 216.85 26.05 218.55 193.40 25.15 198.75 175.10 23.65 2,200.00 2,300.00 265.90 236.00 29.90 239.00 212.00 27.00 219.00 192.65 26.35 2,300.00 2,400.00 288.80 257.10 31.70 261.80 231.15 30.65 239.40 211.15 28.25 2,400.00 2,500.00 311.75 278.65 33.10 284.75 251.65 33.10 262.25 230.40 31.85 2,500.00 2,600.00 335.25 300.35 34.90 307.75 273.35 34.40 285.25 250.85 34.40 2,600.00 2,700.00 360.75 321.90 38.85 330.75 294.90 35.85 308.15 272.40 35.75 2,700.00 2,800.00 386.25 345.00 41.25 356.25 316.50 39.75 331.25 294.00 37.25 2,800.00 2,900.00 415.00 369.00 46.00 385.00 339.00 46.00 360.00 315.60 44.40 2,900.00 3,000.00 446.50 393.00 53.50 415.00 363.00 52.00 390.00 330.85 59.15 3,000.00 3,100.00 481.00 417.00 64.00 448.00 387.00 61.00 421.50 362.00 59.50 3,100.00 3,200.00 517.00 442.10 74.90 484.00 411.00 73.00 454.50 386.00 68.50 3,200.00 3,300.00 553.00 468.50 84.50 520.00 435.50 84.50 487.50 410.00 77.50 3,300.00 3,400.00 589.00 494.90 94.10 556.00 461.90 94.10 520.50 434.40 86.10 3,400.00 3,500.00 625.00 521.35 103.65 592.00 488.35 103.65 553.50 460.85 92.65 3,500.00 3,600.00 661.00 547.75 113.25 628.00 514.75 113.25 586.50 487.25 99.25 3,600.00 3,700.00 697.00 574.10 122.90 664.00 541.10 122.90 619.50 513.60 105.90 3,700.00 3,800.00 733.00 600.50 132.50 700.00 567.50 132.50 652.50 540.00 112.50 3,800.00 3,900.00 769.00 626.90 142.10 736.00 593.90 142.10 685.50 566.40 119.10 3,900.00 4,000.00 805.00 653.35 151.65 772.00 620.35 151.65 718.50 592.85 125.65 4,000.00 4,100.00 841.00 679.75 161.25 808.00 646.75 161.25 751.50 619.25 132.25 4,100.00 4,200.00 877.00 706.10 170.90 844.00 673.10 170.90 784.50 645.60 138.90 4,200.00 4,300.00 913.00 735.25 177.75 880.00 702.25 177.75 817.50 674.75 142.75 4,300.00 4,400.00 949.00 781.65 167.35 916.00 732.00 184.00 850.50 704.50 146.00 4,400.00 4,500.00 985.00 794.65 190.35 952.00 761.65 190.35 883.50 734.15 149.35 4,500.00 4,600.00 1,021.00 824.35 196.65 988.00 791.35 196.65 916.50 763.85 152.65 4,600.00 4,700.00 1,057.00 854.10 202.90 1,024.00 821.10 202.90 949.50 793.60 155.90 4,700.00 4,800.00 1,093.00 883.75 209.25 1,060.00 850.75 209.25 982.50 823.25 159.25 4,800.00 4,900.00 1,129.00 913.50 215.50 1,096.00 880.50 215.50 1,015.50 853.00 162.50 4,900.00 5,000.00 1,165.00 943.15 221.85 1,132.00 910.15 221.85 1,048.50 882.65 165.85 COMPARATIVE MONTHLY WITHHOLDING TAXES ( PRESENT AND PROPOSED) Monthly Wages M - w/ 2D M w/ 3D M w/ 4D At Least But Less Present Proposed Difference Present Proposed Difference Present Proposed Difference Than P1,300.00 P 1,400.00 P 59.00 P 49.60 P 9.40 P 47.65 P 39.60 P 8.05 P 37.65 P 29.65 P 8.00 1,400.00 1,500.00 70.90 60.75 10.15 59.25 49.15 10.10 47.90 39.15 8.75 1,500.00 1,600.00 84.15 71.90 12.25 71.05 60.25 10.80 59.40 48.85 10.55 1,600.00 1,700.00 97.75 84.50 13.25 84.40 71.50 12.90 71.30 59.85 11.45 1,700.00 1,800.00 112.75 97.35 15.40 98.00 84.00 14.00 84.65 71.00 13.65 1,800.00 1,900.00 128.05 111.40 16.65 113.05 96.85 16.20 98.25 83.50 14.75 1,900.00 2,000.00 144.80 125.85 18.95 128.30 110.85 17.45 113.30 96.25 17.05 2,000.00 2,100.00 161.80 141.35 20.45 145.15 125.15 20.00 128.65 110.15 18.50 2,100.00 2,200.00 180.40 157.35 23.05 162.15 140.65 21.50 145.50 124.60 20.90 2,200.00 2,300.00 199.05 175.35 23.70 180.75 156.65 24.10 162.50 140.00 22.50 2,300.00 2,400.00 219.40 191.90 27.50 199.40 173.60 25.80 181.05 156.00 25.05 2,400.00 2,500.00 239.80 210.40 29.40 219.80 191.15 28.65 199.80 172.85 26.95 2,500.00 2,600.00 262.75 229.60 33.15 240.25 209.60 30.65 220.15 190.50 29.65 2,600.00 2,700.00 285.65 249.85 35.80 263.15 228.85 34.30 240.65 208.85 31.80 2,700.00 2,800.00 308.65 271.50 37.15 286.15 249.00 37.15 263.55 228.00 35.65 2,800.00 2,900.00 335.00 293.10 41.90 312.00 270.60 41.40 289.50 248.05 41.45 2,900.00 3,000.00 365.00 292.15 72.85 340.00 292.15 47.85 316.50 269.65 46.85 3,000.00 3,100.00 396.50 337.00 59.50 371.50 313.75 57.75 346.50 291.35 55.15 3,100.00 3,200.00 429.50 361.00 68.50 404.50 336.00 58.50 379.50 312.90 66.60 3,200.00 3,300.00 462.50 385.00 77.50 437.50 360.00 77.50 412.50 335.00 77.50 3,300.00 3,400.00 495.50 409.00 86.50 470.50 384.00 86.50 445.50 359.00 86.50 3,400.00 3,500.00 528.50 433.00 95.50 503.50 408.00 95.50 478.50 383.00 95.50 3,500.00 3,600.00 561.50 457.00 104.50 536.50 432.00 104.50 511.50 407.00 104.50 3,600.00 3,700.00 594.50 481.00 113.50 569.50 456.00 113.50 544.50 431.00 113.50 3,700.00 3,800.00 627.50 505.00 122.50 602.50 480.00 122.50 577.50 455.00 122.50 3,800.00 3,900.00 660.50 529.00 131.50 635.50 504.00 131.50 610.50 479.00 131.50 3,900.00 4,000.00 693.50 553.00 140.50 668.50 528.00 140.50 643.50 503.00 140.50 4,000.00 4,100.00 726.50 577.00 149.50 701.50 552.00 149.50 677.50 527.00 150.50 4,100.00 4,200.00 759.50 601.00 158.50 734.50 576.00 158.50 709.50 551.00 158.50 4,200.00 4,300.00 792.50 628.00 164.50 767.50 603.00 164.50 742.50 577.50 165.00 4,300.00 4,400.00 825.50 655.00 170.50 800.50 630.00 170.50 775.50 604.50 171.00 4,400.00 4,500.00 858.50 682.00 176.50 833.50 657.00 176.50 808.50 631.50 177.00 4,500.00 4,600.00 891.50 709.00 182.50 866.50 684.00 182.50 841.50 658.50 183.00 4,600.00 4,700.00 924.50 736.00 188.50 899.50 711.00 188.50 874.50 685.50 189.00 4,700.00 4,800.00 957.50 763.00 194.50 932.50 738.00 194.50 907.50 712.50 195.00 4,800.00 4,900.00 990.50 790.00 200.50 965.50 765.00 200.50 940.50 739.50 201.00 4,900.00 5,000.00 1,023.50 817.00 206.50 998.50 792.00 206.50 973.50 766.50 207.00 M or HF HF HF HF HF HF HF HF HF HF w/10 At Least 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 Than The Amount Of Tax To Be Withheld Shall Be P 1050.00 P 1100.00 P 127.20 P 108.40 P 96.70 P 87.55 P 78.65 P 70.35 P 62.30 P 54.80 P 47.60 P 40.90 P 34.60 P 28.75 P 23.20 1100.00 1150.00 138.00 118.00 106.00 96.35 87.15 78.35 70.00 62.00 54.50 47.35 40.65 34.35 28.50 1150.00 1200.00 148.80 128.55 115.60 105.60 95.95 86.80 78.00 69.65 61.70 54.20 47.10 40.40 34.10 1200.00 1250.00 159.60 139.35 125.85 115.20 105.20 95.60 86.40 77.65 69.35 61.40 53.90 46.80 40.10 1250.00 1300.00 171.00 150.15 136.65 125.40 114.80 104.80 95.25 86.10 77.35 69.00 61.10 53.60 46.55 1300.00 1350.00 183.00 160.95 147.45 136.20 124.95 114.40 104.40 94.85 85.70 77.00 68.65 60.80 53.30 1350.00 1400.00 195.00 172.50 158.25 147.00 135.75 124.50 114.00 104.00 94.50 85.35 76.65 68.35 60.50 1400.00 1450.00 207.00 184.50 169.50 157.80 146.55 135.30 124.05 113.60 103.60 94.10 84.95 76.35 68.00 1450.00 1500.00 219.40 196.50 191.50 169.00 157.35 146.10 134.85 123.60 113.20 103.20 93.75 84.60 76.00 1500.00 1550.00 232.60 208.50 193.50 181.00 168.50 156.90 145.65 134.40 123.15 112.80 102.80 93.40 84.25 1550.00 1600.00 245.80 221.05 205.50 193.00 180.50 168.00 156.45 145.20 133.95 122.70 112.40 102.40 93.05 1600.00 1650.00 259.00 234.25 217.75 205.00 192.50 180.00 167.50 156.00 144.75 133.50 122.25 112.00 102.00 1650.00 1700.00 272.40 247.45 230.95 217.20 204.50 192.00 179.50 167.00 155.55 144.30 133.05 121.80 111.60 1700.00 1750.00 286.80 260.65 244.15 230.40 216.50 204.00 191.50 179.00 166.35 155.10 141.60 132.60 121.15 1750.00 1800.00 301.20 273.90 257.40 243.65 228.50 216.00 203.50 191.00 177.15 165.90 154.65 143.40 130.80 1800.00 1850.00 315.65 286.65 270.55 256.80 240.50 228.00 215.50 203.00 187.95 176.70 165.90 154.20 140.40 1850.00 1900.00 330.00 300.25 283.75 270.00 252.50 240.00 227.50 215.00 198.75 187.50 176.25 165.00 150.00 1900.00 1950.00 344.40 313.45 296.95 283.20 264.50 252.00 239.50 227.00 209.55 198.30 187.05 175.80 159.60 1950.00 2000.00 358.85 326.65 310.15 296.40 276.50 264.00 251.50 239.00 220.35 209.10 197.85 186.60 169.15 2000.00 2050.00 373.20 339.90 323.75 309.65 288.50 276.00 263.50 251.00 231.15 219.90 208.65 197.40 178.80 2050.00 2100.00 387.65 353.05 336.55 322.80 300.50 288.00 275.50 263.00 241.95 230.70 219.45 208.20 188.40 2100.00 2150.00 403.50 367.65 351.15 337.40 313.75 301.25 288.75 276.25 250.85 239.60 231.40 220.15 198.00 2150.00 2200.00 419.70 382.50 366.00 352.25 327.25 314.75 302.25 289.75 266.00 254.75 243.50 232.25 207.60 2200.00 2250.00 435.90 397.35 380.85 367.10 340.75 328.25 317.75 303.25 278.15 266.90 255.65 244.40 217.15 2250.00 2300.00 452.15 412.15 395.65 381.95 354.25 341.75 329.25 316.75 290.35 279.10 267.85 256.60 226.80 2300.00 2350.00 468.35 427.05 410.55 396.80 367.75 355.25 342.75 330.25 302.45 291.20 279.95 268.70 236.40 2350.00 2400.00 484.50 441.90 425.40 411.65 381.25 368.75 356.25 343.75 314.65 303.75 292.15 280.90 246.00 2400.00 2450.00 500.70 456.90 440.25 426.50 394.75 382.25 369.75 357.25 326.75 315.50 304.25 293.00 255.60 2450.00 2500.00 516.90 471.60 455.10 441.35 408.25 395.75 383.25 370.75 338.90 327.65 316.40 305.15 265.15 Excess Over P2500 - Multiplied By The Rate Given Below 36% 33% 33% 30% 30% 30% 30% 30% 27% 27% 27% 27% 27% 2500 and over P L U S 525.05 479.00 465.50 448.75 415.00 402.50 390.00 377.50 344.95 333.70 322.45 311.20 280.00 The Amount of Tax To Be Withheld Shall Be Excess over P5000 - Multiplied by the Rate Given Below 30% 33% 33% 30% 30% 30% 30% 30% 27% 27% 27% 27% 27% P L U S P 5000 and Over 1050 950.50 925.00 897.50 830.00 805.00 780.00 765.00 690.00 667.50 645.00 622.50 560.00 BI - WEEKLY WITHHOLDING TABLE Bi - Weekly Wages M or HF HF w/10D At Least 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 Than The Amount of Tax To Be Withheld Shall Be P 180.00 P 188.00 P 6.55 P 2.40 P .95 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 188.00 196.00 6.90 2.75 1.15 0 0 0 0 0 0 0 0 0 0 196.00 204.00 7.45 3.15 1.35 .20 0 0 0 0 0 0 0 0 0 204.00 212.00 8.05 3.55 1.55 .40 0 0 0 0 0 0 0 0 0 212.00 220.00 8.60 3.90 1.75 .60 0 0 0 0 0 0 0 0 0 220.00 228.00 9.20 4.30 1.90 .75 0 0 0 0 0 0 0 0 0 228.00 236.00 9.75 4.70 2.10 .95 0 0 0 0 0 0 0 0 0 236.00 244.00 10.35 5.10 2.30 1.15 0 0 0 0 0 0 0 0 0 244.00 252.00 10.90 5.40 2.65 1.35 .20 0 0 0 0 0 0 0 0 252.00 260.00 11.50 5.80 3.05 1.55 .40 0 0 0 0 0 0 0 0 260.00 268.00 12.10 6.20 3.40 1.75 .60 0 0 0 0 0 0 0 0 268.00 276.00 12.65 6.60 3.80 1.90 .75 0 0 0 0 0 0 0 0 276.00 284.00 13.25 7.00 4.20 2.10 .95 0 0 0 0 0 0 0 0 284.00 292.00 13.80 7.60 4.60 2.30 1.15 0 0 0 0 0 0 0 0 292.00 300.00 14.60 8.15 4.95 2.65 1.35 .20 0 0 0 0 0 0 0 300.00 320.00 15.90 9.15 5.65 3.35 1.65 .50 0 0 0 0 0 0 0 320.00 340.00 17.85 10.60 6.60 4.30 2.15 1.00 0 0 0 0 0 0 0 340.00 360.00 19.75 12.05 7.90 5.25 2.95 1.45 .30 0 0 0 0 0 0 360.00 380.00 21.70 13.50 9.35 6.25 3.90 1.95 .80 0 0 0 0 0 0 380.00 400.00 23.70 15.25 10.75 7.30 4.90 2.60 1.25 .10 0 0 0 0 0 400.00 420.00 25.90 17.20 12.25 8.75 5.85 3.55 1.75 .60 0 0 0 0 0 420.00 440.00 28.15 19.10 13.65 10.20 6.80 4.50 2.25 1.10 0 0 0 0 0 440.00 460.00 30.40 21.05 15.50 11.60 8.15 5.45 3.15 1.60 .40 0 0 0 0 460.00 480.00 32.65 22.95 17.40 13.10 9.60 6.40 4.10 2.05 .90 0 0 0 0 480.00 500.00 35.05 25.20 19.35 14.75 11.05 7.60 5.10 2.75 1.40 .25 0 0 0 500.00 520.00 37.60 27.40 21.25 16.65 12.50 9.05 6.00 3.70 1.85 .70 0 0 0 520.00 540.00 40.15 29.65 23.20 18.60 13.95 10.45 7.00 4.65 2.35 1.20 .05 0 0 540.00 560.00 42.70 31.90 25.45 20.50 15.90 11.90 8.45 5.60 3.30 1.65 .50 0 0 560.00 580.00 45.25 34.20 27.70 22.40 17.80 13.35 9.90 6.60 4.25 2.15 1.00 0 0 580.00 600.00 48.05 36.75 29.90 24.55 19.75 15.10 11.30 7.85 5.25 2.90 1.45 .30 0 600.00 640.00 52.35 40.60 33.25 27.90 22.60 18.00 13.50 10.05 6.70 4.40 2.20 1.05 0 640.00 680.00 58.10 45.70 38.30 32.40 27.00 21.80 17.20 12.90 9.45 6.30 4.00 2.00 .85 * For Working Wife Only WEEKLY WITHHOLDING TABLE Weekly Wages M or HF HF HF HF HF HF HF HF HF HFw/10 At Least 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 Than The Amount of Tax To Be Withheld Shall Be P 90.00 P 94.00 P 3.25 P 1.25 P .50 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 94.00 98.00 3.45 1.40 .55 0 0 0 0 0 0 0 0 0 0 98.00 102.00 3.75 1.55 .65 .10 0 0 0 0 0 0 0 0 0 102.00 106.00 4.00 1.75 .75 .20 0 0 0 0 0 0 0 0 0 106.00 110.00 4.40 1.95 .85 .30 0 0 0 0 0 0 0 0 0 110.00 114.00 4.60 2.15 .95 .40 0 0 0 0 0 0 0 0 0 114.00 118.00 4.90 2.35 1.05 .55 0 0 0 0 0 0 0 0 0 118.00 122.00 5.15 2.55 1.15 .65 0 0 0 0 0 0 0 0 0 122.00 126.00 5.45 2.70 1.30 .70 .10 0 0 0 0 0 0 0 0 126.00 130.00 5.75 2.90 1.50 .75 .20 0 0 0 0 0 0 0 0 130.00 134.00 6.05 3.10 1.70 .85 .30 0 0 0 0 0 0 0 0 134.00 138.00 6.30 3.30 1.90 .95 .40 0 0 0 0 0 0 0 0 138.00 142.00 6.60 3.50 2.10 1.05 .50 0 0 0 0 0 0 0 0 142.00 146.00 6.90 3.80 2.30 1.15 .55 0 0 0 0 0 0 0 0 146.00 150.00 7.30 4.05 2.50 1.30 .65 .10 0 0 0 0 0 0 0 150.00 160.00 7.97 4.55 2.80 1.65 .80 .25 0 0 0 0 0 0 0 160.00 170.00 8.90 5.30 3.30 2.15 1.05 .50 0 0 0 0 0 0 0 170.00 180.00 9.90 6.00 3.95 2.65 1.50 .75 .15 0 0 0 0 0 0 180.00 190.00 10.85 6.75 4.65 3.10 1.95 1.00 .40 0 0 0 0 0 0 190.00 200.00 11.85 7.65 5.40 3.65 2.45 1.30 .65 .05 0 0 0 0 0 200.00 210.00 12.95 8.60 6.10 4.40 2.90 1.75 .90 .30 0 0 0 0 0 210.00 220.00 14.05 9.55 6.80 5.10 3.40 2.25 1.10 .55 0 0 0 0 0 220.00 230.00 15.20 10.50 7.75 5.80 4.05 2.75 1.55 .80 .20 0 0 0 0 230.00 240.00 16.30 11.50 8.70 6.55 4.80 3.20 2.05 1.00 .45 0 0 0 0 240.00 250.00 17.50 12.60 9.65 7.35 5.50 3.80 2.55 1.40 .70 .10 0 0 0 250.00 260.00 18.80 13.70 10.65 8.30 6.25 4.50 3.00 1.85 .90 .35 0 0 0 260.00 270.00 20.05 14.80 11.60 9.30 7.00 5.25 3.50 2.30 1.15 .60 0 0 0 270.00 280.00 21.35 15.95 12.75 10.25 7.95 5.95 4.25 2.80 1.65 .80 .25 0 0 280.00 290.00 22.65 17.10 13.85 11.20 8.90 6.65 4.95 3.30 2.15 1.05 .50 0 0 290.00 300.00 24.00 18.40 14.95 12.25 9.85 7.55 5.65 3.90 2.60 1.45 .75 .15 0 300.00 320.00 26.15 20.30 16.65 13.95 11.30 9.00 6.75 5.00 3.35 2.20 1.10 .50 0 320.00 340.00 29.05 22.85 19.15 16.20 13.50 10.90 8.60 6.45 4.75 3.15 2.00 1.00 .40 * For Working Wife Only | P 340.00 P 360.00 P 32.15 P 25.70 P 21.75 P 18.65 P 15.75 P 13.05 P 10.50 P 8.20 P 6.15 P 4.40 P 2.95 P 1.80 360.00 380.00 35.35 28.60 24.45 21.20 18.15 15.30 12.60 10.15 7.80 5.85 4.15 2.75 380.00 400.00 38.65 31.65 27.30 23.85 20.70 17.60 14.80 12.15 9.75 7.45 5.55 3.85 400.00 420.00 42.15 34.80 30.20 26.75 23.25 20.15 17.10 14.40 11.70 9.35 7.05 5.30 420.00 440.00 45.65 38.05 33.40 29.60 26.15 22.75 19.65 16.60 13.90 11.30 9.00 6.75 440.00 460.00 49.50 41.55 36.60 32.75 29.05 25.55 22.20 19.15 16.15 13.50 10.90 8.55 460.00 480.00 53.30 45.10 40.00 35.95 32.10 28.45 25.00 21.70 18.60 15.70 13.00 10.50 480.00 500.00 57.40 48.85 43.55 39.30 35.30 31.50 27.85 24.40 21.15 18.10 15.25 12.55 500.00 520.00 61.70 52.70 47.15 42.85 38.60 34.65 30.80 27.30 23.80 20.65 17.60 14.80 520.00 540.00 66.00 56.65 51.00 46.40 42.15 37.90 34.05 30.20 26.70 23.25 20.15 17.05 540.00 560.00 70.35 61.00 54.80 50.20 45.65 41.40 37.25 33.40 29.55 26.10 22.70 19.65 560.00 580.00 74.65 65.30 59.05 54.05 49.45 44.95 40.70 36.55 32.75 29.00 25.55 22.20 580.00 600.00 79.30 69.65 63.40 58.20 53.30 48.65 44.25 40.00 35.95 32.10 28.40 24.95 600.00 620.00 84.10 73.95 67.75 62.55 57.35 52.50 47.90 43.50 39.30 35.30 31.45 27.85 620.00 640.00 88.90 78.50 72.05 66.85 61.65 56.45 51.75 47.10 42.80 38.55 34.65 30.80 640.00 660.00 93.70 83.30 76.40 71.15 66.00 60.80 55.60 50.95 46.35 42.10 37.85 34.00 660.00 680.00 98.50 88.10 81.20 75.50 70.30 65.10 59.90 54.80 50.15 45.60 41.40 37.20 680.00 700.00 103.70 92.90 86.00 80.20 74.60 69.40 64.25 59.05 54.00 49.40 44.90 40.65 700.00 740.00 111.60 100.20 93.20 87.40 81.65 75.90 70.70 65.50 60.30 55.15 50.55 45.95 740.00 780.00 122.15 110.75 103.15 97.00 91.25 85.50 79.70 74.15 68.95 63.75 58.55 53.60 780.00 820.00 133.50 121.30 113.70 107.35 101.00 95.05 89.30 83.55 77.75 72.40 67.25 62.05 820.00 860.00 145.00 131.85 124.25 117.90 111.55 104.65 98.90 93.15 87.35 81.05 75.85 70.65 860.00 900.00 156.50 142.40 134.80 128.45 122.10 114.25 108.50 102.75 96.95 89.70 84.50 79.35 900.00 940.00 168.05 153.00 145.35 139.00 132.65 123.90 118.10 112.35 106.60 98.35 93.15 87.95 940.00 980.00 179.55 163.55 155.90 149.60 143.25 133.50 127.70 121.95 116.15 106.70 101.80 96.60 980.00 1020.00 192.45 175.40 167.75 161.40 155.10 144.25 138.45 132.70 126.90 116.65 111.45 106.25 1020.00 1060.00 205.45 187.25 179.65 173.30 166.95 155.05 149.25 143.50 137.75 126.40 121.20 116.00 1060.00 1100.00 218.40 199.15 191.50 185.15 178.85 165.85 160.05 154.30 148.50 136.10 130.90 125.70 1100.00 1140.00 231.35 211.00 203.40 197.05 190.70 176.65 170.85 165.10 159.35 145.80 140.65 135.45 1140.00 1180.00 244.30 222.90 215.30 208.95 202.60 187.45 181.65 175.90 170.10 155.55 150.35 145.15 Excess Over P1,180. Multiplied by the Rate Below 36% 33% 33% 33% 33% 30% 30% 30% 30% 27% 27% 27% P 1, 180.00 over 250.80 228.85 221.20 214.90 208.90 192.85 187.05 181.30 175.50 167.65 155.20 150.00 DAILY WITHHOLDING TABLE Daily Wages M or HF HF HF HF HF HF HF HF HF HF w/10D At Least 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 Than The Amount Of Tax To Be Withheld Shall Be P 12.90 P 13.40 P .45 P .15 P .05 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 13.40 14.00 .50 .20 .10 0 0 0 0 0 0 0 0 0 0 14.00 14.60 .55 .20 .10 0 0 0 0 0 0 0 0 0 0 14.60 15.10 .55 .25 .10 0 0 0 0 0 0 0 0 0 0 15.10 15.70 .60 .30 .10 .05 0 0 0 0 0 0 0 0 0 15.70 16.30 .65 .30 .15 .05 0 0 0 0 0 0 0 0 0 16.30 16.90 .70 .35 .15 .05 0 0 0 0 0 0 0 0 0 16.90 17.40 .75 .35 .15 .10 0 0 0 0 0 0 0 0 0 17.40 18.00 .80 .40 .20 .10 0 0 0 0 0 0 0 0 0 18.00 18.60 .80 .40 .20 .10 0 0 0 0 0 0 0 0 0 18.60 19.10 .85 .45 .25 .10 .05 0 0 0 0 0 0 0 0 19.10 19.70 .90 .45 .25 .15 .05 0 0 0 0 0 0 0 0 19.70 20.30 .95 .50 .30 .15 .05 0 0 0 0 0 0 0 0 20.30 20.90 1.00 .55 .30 .15 .10 0 0 0 0 0 0 0 0 20.90 21.40 1.05 .55 .35 .20 .10 0 0 0 0 0 0 0 0 21.40 22.90 1.10 .65 .40 .25 .10 .05 0 0 0 0 0 0 0 22.90 24.30 1.25 .75 .45 .30 .15 .05 0 0 0 0 0 0 0 24.30 25.70 1.40 .85 .55 .35 .20 .10 0 0 0 0 0 0 0 25.70 27.10 1.55 .95 .65 .45 .25 .15 .05 0 0 0 0 0 0 27.10 28.60 1.65 1.05 .75 .50 .35 .15 .10 0 0 0 0 0 0 28.60 30.00 1.85 1.20 .85 .60 .40 .25 .10 .05 0 0 0 0 0 30.00 31.40 2.00 1.35 .95 .70 .45 .30 .15 .05 0 0 0 0 0 31.40 32.90 2.10 1.50 1.10 .80 .55 .40 .20 .10 0 0 0 0 0 32.90 34.30 2.30 1.60 1.20 .90 .65 .40 .30 .15 .05 0 0 0 0 34.30 35.70 2.50 1.80 1.35 1.05 .75 .50 .35 .20 .10 0 0 0 0 35.70 37.10 2.65 1.95 1.50 1.15 .85 .60 .40 .25 .10 .05 0 0 0 37.10 38.60 2.85 2.10 1.65 1.30 1.00 .70 .50 .30 .15 .10 0 0 0 38.60 40.00 3.05 2.25 1.80 1.45 1.10 .85 .60 .40 .20 .10 0 0 0 40.00 41.40 3.20 2.40 1.95 1.60 1.25 .95 .70 .45 .30 .15 .05 0 0 41.40 42.90 3.40 2.60 2.10 1.70 1.35 1.05 .80 .55 .35 .20 .10 0 0 42.90 45.70 3.70 2.85 2.35 1.95 1.60 1.25 .95 .70 .45 .30 .15 .05 0 45.70 48.60 4.10 3.25 2.70 2.30 1.90 1.50 1.20 .90 .65 .45 .25 .15 .05 48.60 51.40 4.55 3.65 3.05 2.60 2.20 1.80 1.45 1.15 .85 .60 .40 .25 .10 51.40 54.30 5.00 4.05 3.45 3.00 2.55 2.15 1.75 1.40 1.05 .80 .55 .35 .20 * For Working Wife Only P 54.30 P 57.10 P 5.45 P 4.45 P 3.85 P 3.35 P 2.90 P 2.45 P 2.05 P 1.70 P 1.35 P 1.00 P .75 P .50 P .35 57.10 60.00 5.95 4.90 4.25 3.75 3.25 2.85 2.40 2.00 1.60 1.30 .95 .70 .50 60.00 63.00 6.50 5.40 4.75 4.20 3.70 3.20 2.75 2.35 1.95 1.55 1.25 .90 .70 63.00 66.00 7.05 5.90 5.20 4.65 4.10 3.60 3.15 2.70 2.30 1.90 1.50 1.20 .90 66.00 69.00 7.65 6.45 5.70 5.15 4.60 4.05 3.55 3.10 2.65 2.25 1.85 1.50 1.15 69.00 72.00 8.25 7.00 6.25 5.65 5.05 4.50 4.00 3.50 3.00 2.60 2.20 1.80 1.45 72.00 75.00 8.90 7.60 6.80 6.15 5.55 5.00 4.40 3.90 3.40 2.95 2.50 2.10 1.75 75.00 78.00 9.50 8.20 7.35 6.65 6.10 5.45 4.90 4.35 3.85 3.35 2.90 2.45 2.05 78.00 81.00 10.15 8.80 7.95 7.25 6.60 6.00 5.40 4.85 4.30 3.80 3.30 2.85 2.40 81.00 84.00 10.80 9.45 8.55 7.85 7.15 6.50 5.90 5.30 4.75 4.20 3.70 3.25 2.80 84.00 87.00 11.50 10.10 9.20 8.45 7.75 7.10 6.45 5.80 5.25 4.70 4.15 3.65 3.15 87.00 90.00 12.25 10.75 9.85 9.10 8.35 7.65 7.00 6.35 5.75 5.15 4.50 4.10 3.60 90.00 95.00 13.20 11.70 10.75 10.00 9.25 8.50 7.75 7.10 6.45 5.85 5.25 4.70 4.15 95.00 100.00 14.40 12.90 11.90 11.05 10.30 9.55 8.80 8.05 7.40 6.70 6.10 5.50 4.95 100.00 105.00 15.75 14.10 13.10 12.25 10.45 10.65 9.90 9.15 8.40 7.70 7.00 6.35 5.75 105.00 110.00 17.05 15.40 14.30 13.45 12.65 11.80 10.95 10.20 9.45 8.70 7.95 7.30 6.65 110.00 115.00 18.40 16.70 15.60 14.70 13.85 13.00 12.15 11.35 10.55 9.80 9.05 8.30 7.60 115.00 120.00 19.85 18.05 16.95 16.00 15.05 14.20 13.35 12.55 11.65 10.90 10.15 9.40 8.55 120.00 130.00 22.00 20.00 18.90 18.00 16.85 16.00 15.15 14.35 13.25 12.50 11.75 11.00 10.00 130.00 140.00 24.90 22.65 21.55 20.65 19.25 18.40 17.55 16.75 15.40 14.65 13.90 13.15 11.90 140.00 150.00 28.00 25.50 24.40 23.50 21.80 21.00 20.15 19.30 17.75 17.00 16.25 15.50 14.00 150.00 160.00 31.20 28.45 27.35 26.45 24.50 23.70 22.85 22.00 20.15 19.40 18.65 17.90 16.15 160.00 170.00 34.45 31.45 30.35 29.40 27.20 26.40 25.55 24.70 22.60 21.85 21.10 20.35 18.30 Excess Over P170 - Multiplied by the Rate Given Below 36% 33% 33% 33% 30% 30% 30% 30% 27% 27% 27% 27% 24% P 170 - and over P L U S 36.10 32.95 31.80 30.90 28.55 27.75 26.90 26.05 23.80 23.05 22.30 21.55 19.40