Amendment to Revenue Regulations No. V-8, as amended

December 24, 1975 REVENUE REGULATIONS NO. 09-75 SUBJECT : Amendment to Revenue Regulations No. V-8 (Withholding Tax Regulations) as last amended by Revenue Regulations No. 1-70 TO : All Internal Revenue Officers and Others Concerned SECTION 1. Pursuant to the provisions of Section 338 of the National Internal Revenue Code, Section 7 of Revenue Regulations No. V-8, as last amended by Revenue Regulations No. 1-70, is hereby further amended by revising the withholding tax tablets prescribed therein, so as to take into account, in addition to the optional standard deduction, the standard deduction for a working wife and the provision for medical care and basic tuition fees. cdt SECTION 2. This amendment shall take effect on January 1, 1976. CESAR VIRATA Secretary of Finance Recommended by: EFREN I. PLANA Acting Commissioner of Internal Revenue TAN: 1456-040-3 ANNEX 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 Such Periods Are Zero S M or HF HF HF HF HF HF HF HF HF HF w/10 At Least But Less HF w/ID 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 0 P 6.00 P .10 P 0 P 0 P 0 P 0 P 0 0 0 0 0 0 0 0 6.00 6.30 .10 0 0 0 0 0 0 0 0 0 0 0 0 6.30 6.60 .10 0 0 0 0 0 0 0 0 0 0 0 0 6.60 6.90 .15 0 0 0 0 0 0 0 0 0 0 0 0 6.90 7.10 .15 0 0 0 0 0 0 0 0 0 0 0 0 7.10 7.40 .15 0 0 0 0 0 0 0 0 0 0 0 0 7.40 7.70 .15 0 0 0 0 0 0 0 0 0 0 0 0 7.70 8.00 .15 .05 0 0 0 0 0 0 0 0 0 0 0 8.00 8.30 .20 .05 0 0 0 0 0 0 0 0 0 0 0 8.30 8.60 .20 .05 0 0 0 0 0 0 0 0 0 0 0 8.60 8.90 .20 .05 0 0 0 0 0 0 0 0 0 0 0 8.90 9.10 .20 .05 0 0 0 0 0 0 0 0 0 0 0 9.10 9.40 .25 .05 0 0 0 0 0 0 0 0 0 0 0 9.40 9.70 .25 .05 0 0 0 0 0 0 0 0 0 0 0 9.70 10.00 .25 .10 0 0 0 0 0 0 0 0 0 0 0 10.00 10.30 .25 .10 0 0 0 0 0 0 0 0 0 0 0 10.30 10.60 .30 .10 0 0 0 0 0 0 0 0 0 0 0 10.60 10.90 .30 .10 0 0 0 0 0 0 0 0 0 0 0 10.90 11.10 .30 .10 0 0 0 0 0 0 0 0 0 0 0 11.10 11.40 .30 .10 0 0 0 0 0 0 0 0 0 0 0 11.40 11.70 .35 .10 0 0 0 0 0 0 0 0 0 0 0 11.70 12.00 .35 .15 .05 0 0 0 0 0 0 0 0 0 0 12.00 12.30 .35 .15 .05 0 0 0 0 0 0 0 0 0 0 12.30 12.60 .35 .15 .05 0 0 0 0 0 0 0 0 0 0 12.60 12.90 .40 .15 .05 0 0 0 0 0 0 0 0 0 0 12.90 13.40 .40 .20 .05 0 0 0 0 0 0 0 0 0 0 13.40 14.00 .45 .20 .10 0 0 0 0 0 0 0 0 0 0 14.00 14.60 .45 .25 .10 0 0 0 0 0 0 0 0 0 0 14.60 15.10 .50 .25 .10 0 0 0 0 0 0 0 0 0 0 15.10 15.70 .55 .30 .10 .05 0 0 0 0 0 0 0 0 0 15.70 16.30 .60 .35 .15 .05 0 0 0 0 0 0 0 0 0 16.30 16.90 .65 .35 .15 .05 0 0 0 0 0 0 0 0 0 16.90 17.40 .65 .40 .20 .10 0 0 0 0 0 0 0 0 0 17.40 18.00 .70 .40 .20 .10 0 0 0 0 0 0 0 0 0 18.00 18.60 .75 .45 .25 .10 .05 0 0 0 0 0 0 0 0 18.60 19.10 .80 .50 .25 .15 .05 0 0 0 0 0 0 0 0 19.10 19.70 .85 .50 .30 .15 .05 0 0 0 0 0 0 0 0 19.70 20.30 .90 .55 .35 .15 .05 0 0 0 0 0 0 0 0 20.30 20.90 .95 .60 .35 .20 .10 0 0 0 0 0 0 0 0 20.90 21.40 1.00 .65 .40 .25 .10 0 0 0 0 0 0 0 0 21.40 22.90 1.10 .75 .45 .30 .15 .05 0 0 0 0 0 0 0 22.90 24.30 1.25 .85 .55 .35 .20 .10 0 0 0 0 0 0 0 24.30 25.70 1.40 .95 .65 .45 .25 .10 .05 0 0 0 0 0 0 25.70 27.10 1.50 1.10 .75 .50 .35 .15 .05 0 0 0 0 0 0 27.10 28.60 1.65 1.25 .85 .65 .40 .25 .10 .05 0 0 0 0 0 28.60 30.00 1.85 1.40 1.00 .75 .50 .30 .15 .05 0 0 0 0 0 30.00 31.40 2.00 1.55 1.15 .85 .60 .40 .20 .10 0 0 0 0 0 31.40 32.90 2.20 1.70 1.30 .95 .70 .45 .30 .15 .05 0 0 0 0 32.90 34.30 2.35 1.85 1.45 1.10 .80 .55 .35 .20 .10 .05 0 0 0 34.30 35.70 2.55 2.00 1.55 1.25 .95 .70 .45 .30 .15 .05 0 0 0 35.70 37.10 2.75 2.20 1.75 1.40 1.05 .80 .55 .35 .20 .10 0 0 0 37.10 38.60 2.95 2.35 1.90 1.55 1.20 .90 .55 .45 .25 .10 .05 0 0 38.60 40.00 3.15 2.55 2.10 1.70 1.35 1.00 .75 .50 .35 .15 .05 0 0 40.00 41.40 3.35 2.75 2.25 1.85 1.50 1.15 .85 .60 .40 .25 .10 .05 0 41.40 42.90 3.55 2.95 2.40 2.05 1.65 1.30 1.00 .75 .50 .30 .15 .05 0 42.90 45.70 3.90 3.25 2.70 2.30 1.90 1.55 1.20 .90 .65 .45 .25 .10 .05 45.70 48.60 4.30 3.65 3.10 2.65 2.25 1.85 1.50 1.15 .85 .60 .40 .25 .10 48.60 51.40 4.80 4.10 6.50 3.05 2.60 2.20 1.80 1.45 1.15 .85 .60 .40 .20 51.40 54.30 5.30 4.60 3.95 3.45 3.00 2.55 2.15 1.75 1.40 1.10 .80 .55 .35 54.30 57.10 5.80 5.05 4.40 3.90 3.40 2.95 2.50 2.10 1.75 1.40 1.05 .80 .55 57.10 60.00 6.35 5.55 4.90 4.35 3.85 3.35 2.90 2.45 2.05 1.70 1.35 1.00 .75 60.00 63.00 6.95 6.10 5.40 4.85 4.30 3.80 3.30 2.85 2.40 2.05 1.65 1.30 1.00 63.00 66.00 7.55 6.70 5.95 5.35 4.80 4.25 3.75 3.25 2.85 2.40 2.00 1.60 1.30 66.00 69.00 8.20 7.30 6.50 5.90 5.30 4.75 4.20 3.75 3.25 2.80 2.35 2.00 1.60 69.00 72.00 8.90 7.90 7.15 6.45 5.85 5.25 4.75 4.20 3.70 3.20 2.75 2.35 1.95 72.00 75.00 9.55 8.60 7.75 7.10 6.45 5.85 5.25 4.70 4.15 3.65 3.20 2.75 2.30 75.00 78.00 10.25 9.30 8.40 7.70 7.05 6.40 5.80 5.20 4.65 4.10 3.60 3.15 2.70 78.00 81.00 10.95 10.00 9.10 8.35 7.65 7.00 6.35 5.75 5.15 4.60 4.10 3.60 3.10 81.00 84.00 11.75 10.65 9.80 9.05 8.30 7.60 6.95 6.30 5.70 5.10 4.60 4.05 3.55 85.00 87.00 12.50 11.40 10.45 9.75 9.00 8.25 7.55 6.90 6.25 5.65 5.10 4.55 4.00 87.00 90.00 13.25 12.20 11.20 10.40 9.70 8.95 8.55 7.50 6.85 6.20 5.60 5.05 4.50 Excess Over P90.00 Multiplied By the Rate Given Below 33% 33% 33% 30% 30% 30% 30% 27% 27% 24% 24% 22% 22% P90.00 and over - Plus - 13.65 12.55 11.60 10.75 10.05 9.30 8.55 7.80 7.15 6.50 5.90 5.30 4.70 (This replaces Daily Withholding Table in Revenue Regulations No. 1-70) 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 Personal Exemption Claimed Is And The Wages Are Zero S M or HF HF HF HF HF HF HF HF HF HF w/10 At But Less 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 P 0 P 40.00 P .90 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 40.00 42.00 .90 0 0 0 0 0 0 0 0 0 0 0 0 42.00 44.00 .95 .05 0 0 0 0 0 0 0 0 0 0 0 44.00 46.00 1.00 .10 0 0 0 0 0 0 0 0 0 0 0 46.00 48.00 1.05 .15 0 0 0 0 0 0 0 0 0 0 0 48.00 50.00 1.05 .20 0 0 0 0 0 0 0 0 0 0 0 50.00 52.00 1.15 .25 0 0 0 0 0 0 0 0 0 0 0 52.00 54.00 1.20 .30 0 0 0 0 0 0 0 0 0 0 0 54.00 56.00 1.30 .35 0 0 0 0 0 0 0 0 0 0 0 56.00 58.00 1.40 .40 0 0 0 0 0 0 0 0 0 0 0 58.00 60.00 1.50 .45 0 0 0 0 0 0 0 0 0 0 0 60.00 62.00 1.55 .50 0 0 0 0 0 0 0 0 0 0 0 62.00 64.00 1.65 .55 0 0 0 0 0 0 0 0 0 0 0 64.00 66.00 1.75 .60 0 0 0 0 0 0 0 0 0 0 0 66.00 68.00 1.85 .65 0 0 0 0 0 0 0 0 0 0 0 68.00 70.00 1.90 .70 0 0 0 0 0 0 0 0 0 0 0 70.00 72.00 2.00 .75 .05 0 0 0 0 0 0 0 0 0 0 72.00 74.00 2.10 .80 .10 0 0 0 0 0 0 0 0 0 0 74.00 76.00 2.20 .85 .15 0 0 0 0 0 0 0 0 0 0 76.00 78.00 2.30 .90 .20 0 0 0 0 0 0 0 0 0 0 78.00 80.00 2.40 .95 .25 0 0 0 0 0 0 0 0 0 0 80.00 82.00 2.50 1.00 .30 0 0 0 0 0 0 0 0 0 0 82.00 84.00 2.55 1.05 .35 0 0 0 0 0 0 0 0 0 0 84.00 86.00 2.65 1.10 .40 0 0 0 0 0 0 0 0 0 0 86.00 88.00 2.75 1.20 .45 0 0 0 0 0 0 0 0 0 0 88.00 90.00 2.80 1.30 .50 0 0 0 0 0 0 0 0 0 0 90.00 94.00 2.95 1.45 .60 0 0 0 0 0 0 0 0 0 0 94.00 98.00 3.15 1.65 .70 .10 0 0 0 0 0 0 0 0 0 98.00 102.00 3.35 1.85 .80 .25 0 0 0 0 0 0 0 0 0 102.00 106.00 3.60 2.05 .90 .30 0 0 0 0 0 0 0 0 0 106.00 110.00 3.90 2.25 1.00 .40 0 0 0 0 0 0 0 0 0 110.00 114.00 4.25 2.45 1.10 .55 0 0 0 0 0 0 0 0 0 114.00 118.00 4.50 2.65 1.30 .65 .05 0 0 0 0 0 0 0 0 118.00 122.00 4.80 2.85 1.50 .75 .15 0 0 0 0 0 0 0 0 122.00 126.00 5.15 3.05 1.70 .80 .25 0 0 0 0 0 0 0 0 126.00 130.00 5.45 3.25 1.90 .95 .35 0 0 0 0 0 0 0 0 130.00 134.00 5.75 3.50 2.10 1.05 .45 0 0 0 0 0 0 0 0 134.00 138.00 6.05 3.80 2.30 1.15 .55 0 0 0 0 0 0 0 0 138.00 142.00 6.35 4.10 2.50 1.35 .65 .10 0 0 0 0 0 0 0 142.00 146.00 6.65 4.40 2.70 1.55 .75 .20 0 0 0 0 0 0 0 146.00 150.00 7.00 4.75 2.90 1.75 .85 .30 0 0 0 0 0 0 0 150.00 160.00 7.70 5.25 3.25 2.10 1.05 .50 0 0 0 0 0 0 0 160.00 170.00 8.75 6.00 3.95 2.65 1.50 .75 .15 0 0 0 0 0 0 170.00 180.00 9.75 6.80 4.70 3.15 2.00 1.00 .40 0 0 0 0 0 0 180.00 190.00 10.75 7.75 5.50 3.75 2.50 1.35 .65 .05 0 0 0 0 0 190.00 200.00 11.85 8.80 6.25 4.50 3.00 1.85 .90 .35 0 0 0 0 0 200.00 210.00 13.05 9.80 7.05 5.25 3.55 2.35 1.20 .60 0 0 0 0 0 210.00 220.00 14.20 10.80 8.05 6.05 4.30 2.85 1.70 .85 .25 0 0 0 0 220.00 230.00 15.40 11.90 9.05 6.80 5.05 3.40 2.25 1.10 .50 0 0 0 0 230.00 240.00 16.60 13.10 10.10 7.80 5.85 4.10 2.75 1.55 .80 .20 0 0 0 240.00 250.00 17.90 14.30 11.10 8.80 6.60 4.90 3.25 2.10 1.05 .45 0 0 0 250.00 260.00 19.25 15.50 12.25 9.85 7.55 5.65 3.90 2.60 1.45 .70 .15 0 0 260.00 270.00 20.65 16.65 13.45 10.85 8.55 6.40 4.65 3.10 1.95 .95 .40 0 0 270.00 280.00 22.00 18.00 14.65 11.95 9.55 7.25 5.45 3.70 2.45 1.30 .65 .05 0 280.00 290.00 23.40 19.35 15.80 13.15 10.60 8.30 6.20 4.50 3.00 1.80 .90 .30 0 290.00 300.00 24.90 20.70 17.00 14.30 11.60 9.30 7.00 5.25 3.50 2.30 1.15 .55 0 300.00 320.00 27.20 22.75 19.05 16.10 13.40 10.80 8.50 6.40 4.65 3.10 1.95 .95 .40 320.00 340.00 30.30 25.80 21.80 18.70 15.80 13.10 10.55 8.25 6.20 4.45 2.95 1.80 .90 340.00 360.00 33.70 28.85 24.70 21.40 18.35 15.50 12.80 10.30 8.00 6.00 4.25 2.80 1.65 360.00 380.00 37.10 32.10 27.75 24.30 21.05 18.00 15.15 12.50 10.00 7.70 5.80 4.05 2.70 380.00 400.00 40.80 35.50 30.90 27.35 23.90 20.70 17.65 14.85 12.15 9.75 7.45 5.55 3.85 400.00 420.00 44.55 39.05 34.30 30.45 26.95 23.50 20.35 17.30 14.55 11.85 9.50 7.20 5.40 420.00 440.00 48.45 42.75 37.70 33.85 30.00 26.55 23.05 20.00 16.90 14.25 11.55 9.25 6.90 440.00 460.00 52.55 46.55 41.45 37.25 33.40 29.60 26.15 22.70 19.65 16.60 13.90 11.25 8.95 460.00 480.00 56.80 50.65 45.15 40.95 36.80 32.95 29.20 25.75 22.35 19.30 16.30 13.60 11.00 480.00 500.00 61.40 54.70 49.15 44.70 40.45 36.35 32.50 28.80 25.30 22.00 18.90 16.00 13.30 500.00 520.00 65.95 59.20 53.25 48.65 44.20 39.95 35.90 32.05 28.40 24.95 21.65 18.55 15.65 520.00 540.00 70.55 63.80 57.55 52.70 48.10 43.70 39.50 35.45 31.60 28.00 24.55 21.30 18.20 540.00 560.00 75.15 68.40 62.15 57.00 52.15 47.55 43.20 39.00 35.00 31.15 27.60 24.15 20.95 560.00 580.00 80.15 73.00 66.75 61.55 56.35 51.65 47.05 42.75 38.50 34.55 30.75 27.20 23.75 580.00 600.00 85.25 77.75 71.35 66.15 60.95 55.75 51.10 46.50 42.25 38.00 34.15 30.30 26.80 600.00 620.00 90.35 82.85 75.95 70.75 65.55 60.35 55.20 50.55 46.00 41.75 37.50 33.65 29.85 620.00 640.00 95.45 87.95 81.00 75.30 70.15 64.95 59.75 54.65 50.05 45.50 41.25 37.05 33.25 640.00 660.00 101.10 93.45 86.50 80.75 75.10 69.90 64.70 59.50 54.45 49.85 45.30 41.05 36.90 660.00 680.00 107.70 99.45 92.50 86.75 81.00 75.30 70.10 64.90 59.75 54.65 50.00 45.45 41.25 680.00 700.00 114.30 106.05 98.50 92.75 87.00 81.20 75.50 70.30 65.15 59.95 54.80 50.20 45.65 Excess Over P700.00 Multiplied By The Rate Given Below 33% 33% 33% 30% 30% 30% 30% 27% 27% 27% 27% 24% 24% P700.00 or more PLUS 117.60 109.35 101.75 96.30 90.00 84.20 78.45 73.00 67.80 62.65 57.45 52.60 48.00 (This replaces Weekly Withholding Table in Revenue Regulations No. 1-70) LEGEND: S Single M Married HF Head of Family 1; 2; 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/ 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 P 0 P 80.00 P 1.80 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 80.00 84.00 1.80 0 0 0 0 0 0 0 0 0 0 0 0 84.00 88.00 1.90 .10 0 0 0 0 0 0 0 0 0 0 0 88.00 92.00 2.00 .20 0 0 0 0 0 0 0 0 0 0 0 92.00 96.00 2.10 .30 0 0 0 0 0 0 0 0 0 0 0 96.00 100.00 2.15 .40 0 0 0 0 0 0 0 0 0 0 0 100.00 104.00 2.30 .50 0 0 0 0 0 0 0 0 0 0 0 104.00 108.00 2.45 .60 0 0 0 0 0 0 0 0 0 0 0 108.00 112.00 2.65 .70 0 0 0 0 0 0 0 0 0 0 0 112.00 116.00 2.80 .80 0 0 0 0 0 0 0 0 0 0 0 116.00 120.00 3.00 .90 0 0 0 0 0 0 0 0 0 0 0 120.00 124.00 3.15 1.00 0 0 0 0 0 0 0 0 0 0 0 124.00 128.00 3.30 1.15 0 0 0 0 0 0 0 0 0 0 0 128.00 132.00 3.50 1.20 0 0 0 0 0 0 0 0 0 0 0 132.00 136.00 3.70 1.30 0 0 0 0 0 0 0 0 0 0 0 136.00 140.00 3.85 1.45 .05 0 0 0 0 0 0 0 0 0 0 140.00 144.00 4.05 1.50 .15 0 0 0 0 0 0 0 0 0 0 144.00 148.00 4.25 1.60 .25 0 0 0 0 0 0 0 0 0 0 148.00 152.00 4.45 1.70 .30 0 0 0 0 0 0 0 0 0 0 152.00 156.00 4.60 1.80 .45 0 0 0 0 0 0 0 0 0 0 156.00 160.00 4.80 1.95 .55 0 0 0 0 0 0 0 0 0 0 160.00 164.00 5.00 2.00 .65 0 0 0 0 0 0 0 0 0 0 164.00 168.00 5.15 2.15 .75 0 0 0 0 0 0 0 0 0 0 168.00 172.00 5.30 2.25 .85 0 0 0 0 0 0 0 0 0 0 172.00 176.00 5.50 2.40 .95 0 0 0 0 0 0 0 0 0 0 176.00 180.00 5.65 2.60 1.05 0 0 0 0 0 0 0 0 0 0 180.00 188.00 5.95 2.90 1.20 .05 0 0 0 0 0 0 0 0 0 188.00 196.00 6.30 3.30 1.40 .25 0 0 0 0 0 0 0 0 0 196.00 204.00 6.70 3.70 1.65 .50 0 0 0 0 0 0 0 0 0 204.00 212.00 7.25 4.15 1.80 .65 0 0 0 0 0 0 0 0 0 212.00 220.00 7.85 4.50 2.00 .85 0 0 0 0 0 0 0 0 0 220.00 228.00 8.50 4.95 2.25 1.10 0 0 0 0 0 0 0 0 0 228.00 236.00 9.05 5.35 2.60 1.30 .15 0 0 0 0 0 0 0 0 236.00 244.00 9.65 5.75 3.00 1.50 .30 0 0 0 0 0 0 0 0 244.00 252.00 10.30 6.15 3.40 1.65 .50 0 0 0 0 0 0 0 0 252.00 260.00 10.90 6.55 3.80 1.90 .75 0 0 0 0 0 0 0 0 260.00 268.00 11.50 7.00 4.20 2.10 .95 0 0 0 0 0 0 0 0 268.00 276.00 12.15 7.65 4.65 2.30 1.15 0 0 0 0 0 0 0 0 276.00 284.00 12.75 8.25 5.00 2.70 1.35 .20 0 0 0 0 0 0 0 284.00 292.00 13.35 8.85 5.45 3.15 1.55 .40 0 0 0 0 0 0 0 292.00 300.00 14.00 9.50 5.85 3.55 1.75 .60 0 0 0 0 0 0 0 300.00 320.00 15.45 10.55 6.55 4.25 2.15 1.00 0 0 0 0 0 0 0 320.00 340.00 17.50 12.05 7.90 5.30 3.00 1.50 .30 0 0 0 0 0 0 340.00 360.00 19.50 13.60 9.40 6.30 4.00 2.00 .80 0 0 0 0 0 0 360.00 380.00 21.55 15.55 11.00 7.50 5.00 2.70 1.30 .15 0 0 0 0 0 380.00 400.00 23.70 17.60 12.50 9.05 6.00 3.70 1.85 .70 0 0 0 0 0 400.00 420.00 26.10 19.65 14.10 10.55 7.10 4.75 2.45 1.20 .05 0 0 0 0 420.00 440.00 28.45 21.65 16.15 12.10 8.65 5.75 3.45 1.70 .55 0 0 0 0 440.00 460.00 30.80 23.80 18.15 13.65 10.15 6.80 4.50 2.20 1.05 0 0 0 0 460.00 480.00 33.20 26.20 20.20 15.60 11.70 8.25 5.50 3.15 1.60 .45 0 0 0 480.00 500.00 35.85 28.60 22.25 17.65 13.25 9.80 6.50 4.20 2.10 .95 0 0 0 500.00 520.00 38.55 31.00 24.50 19.70 15.10 11.30 7.80 5.20 2.90 1.45 .30 0 0 520.00 540.00 41.30 33.35 26.90 21.75 17.15 12.80 9.35 6.25 3.95 1.95 .80 0 0 540.00 560.00 44.00 36.00 29.30 23.90 19.15 14.55 10.90 7.45 4.95 2.65 1.30 .15 0 560.00 580.00 46.80 38.75 31.65 26.30 21.20 16.60 12.45 9.00 6.00 3.65 1.80 .65 0 580.00 600.00 49.85 41.45 34.05 28.65 23.25 18.65 14.00 10.50 7.05 4.65 2.35 1.15 0 600.00 640.00 54.45 45.50 38.15 32.20 26.80 21.65 17.05 12.80 9.30 6.20 3.90 1.95 .80 640.00 680.00 60.65 51.55 43.60 37.45 31.60 26.20 21.15 16.50 12.40 8.95 5.95 3.65 1.80 680.00 720.00 67.45 57.70 49.40 42.85 36.70 31.00 25.60 20.60 16.00 12.00 8.50 5.65 3.35 720.00 760.00 74.25 64.25 55.50 48.60 42.15 36.00 30.75 25.00 20.05 15.45 11.60 8.15 5.40 760.00 800.00 81.60 71.05 61.80 54.70 47.80 41.45 35.30 29.70 24.30 19.55 14.95 11.15 7.70 800.00 840.00 89.10 78.10 68.60 60.90 53.90 47.00 40.75 34.60 29.10 23.70 19.00 14.40 10.80 840.00 880.00 96.95 85.55 75.40 67.70 60.00 53.10 46.15 37.55 33.85 28.50 23.10 18.50 13.85 880.00 920.00 105.15 93.15 82.90 74.50 66.80 59.20 52.30 45.45 39.30 33.25 27.85 22.20 17.95 920.00 960.00 113.60 101.30 90.35 81.90 73.65 65.95 58.40 51.50 44.75 38.60 32.60 27.20 22.00 960.00 1000.00 122.80 109.45 98.35 89.40 80.95 72.75 65.05 57.60 50.65 44.00 37.85 32.00 26.60 1000.00 1040.00 131.95 118.45 106.30 97.30 88.40 79.95 71.80 64.15 56.80 49.90 43.30 37.15 31.35 1040.00 1080.00 141.15 127.65 115.15 105.45 96.20 87.45 79.00 70.95 63.25 56.00 49.10 42.60 36.45 1080.00 1120.00 150.30 136.80 124.35 114.00 104.35 95.15 86.45 78.00 70.05 62.35 55.20 48.30 41.90 1120.00 1160.00 160.30 146.00 133.50 123.15 112.75 103.30 94.10 85.50 77.00 69.15 61.50 54.40 47.50 1160.00 1200.00 170.50 155.50 142.70 132.30 121.95 111.55 102.25 93.00 84.50 76.00 68.30 60.60 53.60 1200.00 1240.00 180.70 165.70 151.90 141.50 131.15 120.75 110.40 101.15 92.00 83.50 75.05 67.35 59.70 1240.00 1280.00 190.90 175.90 162.05 150.65 140.30 129.90 119.50 109.30 100.10 91.00 82.50 74.15 66.50 1280.00 1320.00 202.25 186.90 173.05 161.50 150.20 139.80 129.45 119.05 108.90 99.65 90.60 82.15 73.80 1320.00 1360.00 215.45 198.95 185.05 173.50 162.00 150.65 140.25 129.85 119.50 109.30 100.05 90.95 82.50 1360.00 1400.00 228.65 212.15 197.05 185.50 174.00 162.45 151.05 140.70 130.30 119.90 109.65 100.40 91.30 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 235.25 218.75 203.50 191.55 180.00 168.45 156.90 146.05 135.70 125.30 114.90 105.20 96.00 (This replaces Bi-Weekly Withholding Table in Revenue Regulation No. 1-70) 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 P 0 P84.00 P1.85 P0 0 0 0 0 0 0 0 0 0 0 0 84.00 88.00 1.90 0 0 0 0 0 0 0 0 0 0 0 0 88.00 92.00 2.00 0 0 0 0 0 0 0 0 0 0 0 0 92.00 96.00 2.10 .15 0 0 0 0 0 0 0 0 0 0 0 96.00 100.00 2.20 .25 0 0 0 0 0 0 0 0 0 0 0 100.00 104.00 2.25 .30 0 0 0 0 0 0 0 0 0 0 0 104.00 108.00 2.35 .45 0 0 0 0 0 0 0 0 0 0 0 108.00 112.00 2.45 .50 0 0 0 0 0 0 0 0 0 0 0 112.00 116.00 2.60 .65 0 0 0 0 0 0 0 0 0 0 0 116.00 120.00 2.75 .75 0 0 0 0 0 0 0 0 0 0 0 120.00 124.00 3.00 .85 0 0 0 0 0 0 0 0 0 0 0 124.00 128.00 3.15 .95 0 0 0 0 0 0 0 0 0 0 0 128.00 132.00 3.30 1.05 0 0 0 0 0 0 0 0 0 0 0 132.00 136.00 3.50 1.15 0 0 0 0 0 0 0 0 0 0 0 136.00 140.00 3.70 1.25 0 0 0 0 0 0 0 0 0 0 0 140.00 144.00 3.85 1.35 0 0 0 0 0 0 0 0 0 0 0 144.00 148.00 4.05 1.45 0 0 0 0 0 0 0 0 0 0 0 148.00 152.00 4.25 1.55 .05 0 0 0 0 0 0 0 0 0 0 152.00 156.00 4.40 1.65 .15 0 0 0 0 0 0 0 0 0 0 156.00 160.00 4.60 1.75 .25 0 0 0 0 0 0 0 0 0 0 160.00 164.00 4.75 1.85 .35 0 0 0 0 0 0 0 0 0 0 164.00 168.00 4.95 2.00 .50 0 0 0 0 0 0 0 0 0 0 168.00 172.00 5.15 2.05 .55 0 0 0 0 0 0 0 0 0 0 172.00 176.00 5.30 2.15 .65 0 0 0 0 0 0 0 0 0 0 176.00 180.00 5.50 2.25 .75 0 0 0 0 0 0 0 0 0 0 180.00 184.00 5.70 2.35 .85 0 0 0 0 0 0 0 0 0 0 184.00 188.00 5.85 2.50 1.00 0 0 0 0 0 0 0 0 0 0 188.00 192.00 6.00 2.70 1.05 0 0 0 0 0 0 0 0 0 0 192.00 196.00 6.25 2.85 1.20 0 0 0 0 0 0 0 0 0 0 196.00 200.00 6.40 3.05 1.25 0 0 0 0 0 0 0 0 0 0 200.00 210.00 6.70 3.45 1.45 .20 0 0 0 0 0 0 0 0 0 210.00 220.00 7.20 3.95 1.75 .50 0 0 0 0 0 0 0 0 0 220.00 230.00 7.80 4.45 2.00 .75 0 0 0 0 0 0 0 0 0 230.00 240.00 8.55 5.00 2.25 1.00 0 0 0 0 0 0 0 0 0 240.00 250.00 9.35 5.50 2.50 1.25 0 0 0 0 0 0 0 0 0 250.00 260.00 10.10 6.00 3.00 1.50 .25 0 0 0 0 0 0 0 0 260.00 270.00 10.90 6.50 3.50 1.75 .50 0 0 0 0 0 0 0 0 270.00 280.00 11.65 7.00 4.00 2.00 .75 0 0 0 0 0 0 0 0 280.00 290.00 12.40 7.50 4.50 2.25 1.00 0 0 0 0 0 0 0 0 290.00 300.00 13.20 8.30 5.00 2.50 1.25 0 0 0 0 0 0 0 0 300.00 320.00 14.30 9.45 5.75 3.25 1.65 .40 0 0 0 0 0 0 0 320.00 340.00 16.15 11.00 6.80 4.30 2.15 .90 0 0 0 0 0 0 0 340.00 360.00 18.20 12.50 8.00 5.30 2.80 1.40 .15 0 0 0 0 0 0 360.00 380.00 20.25 14.00 9.50 6.35 3.85 1.90 .65 0 0 0 0 0 0 380.00 400.00 22.25 15.75 11.05 7.35 4.85 2.45 1.20 0 0 0 0 0 0 400.00 420.00 24.30 17.80 12.60 8.85 5.90 3.40 1.70 .45 0 0 0 0 0 420.00 440.00 26.55 19.85 14.10 10.35 6.90 4.40 2.20 .95 0 0 0 0 0 440.00 460.00 28.95 21.90 15.90 11.90 8.15 5.45 2.95 1.45 .20 0 0 0 0 460.00 480.00 31.30 23.95 17.95 13.45 9.70 6.45 3.95 2.00 .75 0 0 0 0 480.00 500.00 33.70 26.10 20.00 15.00 11.25 7.50 5.00 2.50 1.25 0 0 0 0 500.00 550.00 38.05 30.25 23.50 18.50 13.90 10.15 6.75 4.25 2.10 .85 0 0 0 550.00 600.00 44.85 36.25 29.25 23.65 18.65 14.00 10.25 6.80 4.30 2.15 .90 0 0 600.00 650.00 51.85 43.00 35.20 29.35 23.75 18.75 14.05 10.30 6.85 4.35 2.20 .95 0 650.00 700.00 59.50 49.75 41.75 35.30 29.50 23.80 18.80 14.10 10.35 6.90 4.40 2.20 .95 700.00 750.00 67.40 57.40 48.55 41.90 35.45 29.60 23.95 18.95 14.20 10.45 6.95 4.45 2.25 750.00 800.00 75.90 65.05 56.05 48.75 42.05 35.50 29.70 24.00 19.00 14.25 10.50 7.00 4.50 800.00 850.00 84.70 73.55 63.70 56.20 48.85 42.20 35.65 29.80 24.15 19.15 14.35 10.60 7.05 850.00 900.00 94.00 82.10 72.05 63.85 56.35 49.00 42.30 35.75 29.95 24.25 19.25 14.45 10.70 900.00 950.00 103.70 91.45 80.55 72.25 64.00 56.50 49.10 42.45 35.90 30.05 24.30 19.30 14.50 950.00 1000.00 113.90 100.90 89.80 80.75 72.40 64.15 56.65 49.25 42.55 36.00 30.20 24.45 19.45 1000.00 1050.00 124.60 111.05 99.15 90.00 80.90 72.55 64.30 56.80 49.40 42.75 36.10 30.25 24.50 1050.00 1100.00 136.05 121.45 109.25 99.35 90.20 81.05 72.75 64.45 56.95 49.50 42.85 36.25 30.40 1100.00 1150.00 147.55 132.95 119.50 109.50 99.50 90.35 81.25 72.90 64.60 57.10 49.65 43.00 36.35 1150.00 1200.00 159.00 144.40 130.90 119.70 109.70 99.70 90.50 81.40 73.05 64.75 57.25 49.75 43.10 1200.00 1250.00 171.10 155.85 142.35 131.10 119.90 109.90 99.90 90.75 81.55 73.25 64.90 57.40 49.90 1250.00 1300.00 183.25 167.60 153.85 142.60 131.35 120.10 110.05 100.05 90.90 81.75 73.40 65.05 57.55 1300.00 1350.00 196.60 180.35 165.35 154.05 142.80 131.55 120.30 110.25 100.25 91.10 81.95 73.55 65.25 1350.00 1400.00 209.35 193.10 178.10 165.60 154.30 143.05 131.80 120.55 110.50 100.50 91.25 82.10 73.75 1400.00 1450.00 224.60 207.50 192.50 180.00 167.50 156.00 144.75 133.50 122.25 112.00 102.00 92.65 83.50 1450.00 1500.00 241.10 223.25 207.50 195.00 182.50 170.00 158.25 147.00 135.75 124.50 114.00 104.00 94.50 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 PLUS 249.35 231.50 215.00 202.50 190.00 177.50 165.00 153.75 142.50 131.25 120.00 110.00 100.00 (This replaces Semi-Monthly Withholding Table in Revenue Regulations No. 1 - 70) 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 Least Than The Amount Of Tax To Be Withheld Shall Be P 0 P 168.00 P 3.75 P 0 P 0 P 0 P 0 P 0 P 0 P0 P0 P0 P0 P0 P0 168.00 176.00 3.80 0 0 0 0 0 0 0 0 0 0 0 0 176.00 184.00 4.05 0 0 0 0 0 0 0 0 0 0 0 0 184.00 192.00 4.25 0 0 0 0 0 0 0 0 0 0 0 0 192.00 200.00 4.40 .50 0 0 0 0 0 0 0 0 0 0 0 200.00 208.00 4.55 .65 0 0 0 0 0 0 0 0 0 0 0 208.00 216.00 4.75 .90 0 0 0 0 0 0 0 0 0 0 0 216.00 224.00 4.90 1.05 0 0 0 0 0 0 0 0 0 0 0 224.00 232.00 5.25 1.30 0 0 0 0 0 0 0 0 0 0 0 232.00 240.00 5.55 1.50 0 0 0 0 0 0 0 0 0 0 0 240.00 248.00 6.00 1.75 0 0 0 0 0 0 0 0 0 0 0 248.00 256.00 6.30 1.90 0 0 0 0 0 0 0 0 0 0 0 256.00 264.00 6.65 2.15 0 0 0 0 0 0 0 0 0 0 0 264.00 272.00 7.05 2.30 0 0 0 0 0 0 0 0 0 0 0 272.00 280.00 7.40 2.50 0 0 0 0 0 0 0 0 0 0 0 280.00 288.00 7.75 2.75 0 0 0 0 0 0 0 0 0 0 0 288.00 296.00 8.15 2.90 0 0 0 0 0 0 0 0 0 0 0 296.00 304.00 8.50 3.15 .15 0 0 0 0 0 0 0 0 0 0 304.00 312.00 8.80 3.30 .30 0 0 0 0 0 0 0 0 0 0 312.00 320.00 9.25 3.55 .55 0 0 0 0 0 0 0 0 0 0 320.00 328.00 9.55 3.75 .75 0 0 0 0 0 0 0 0 0 0 328.00 336.00 9.90 4.00 1.00 0 0 0 0 0 0 0 0 0 0 336.00 344.00 10.30 4.15 1.15 0 0 0 0 0 0 0 0 0 0 344.00 352.00 10.65 4.40 1.40 0 0 0 0 0 0 0 0 0 0 352.00 360.00 11.00 4.55 1.55 0 0 0 0 0 0 0 0 0 0 360.00 368.00 11.40 4.75 1.75 0 0 0 0 0 0 0 0 0 0 368.00 376.00 11.75 5.00 2.00 0 0 0 0 0 0 0 0 0 0 376.00 384.00 12.05 5.40 2.15 0 0 0 0 0 0 0 0 0 0 384.00 392.00 12.50 5.75 2.40 0 0 0 0 0 0 0 0 0 0 392.00 400.00 12.80 6.15 2.55 .05 0 0 0 0 0 0 0 0 0 400.00 420.00 13.40 6.90 2.90 .40 0 0 0 0 0 0 0 0 0 420.00 440.00 14.40 7.90 3.50 1.00 0 0 0 0 0 0 0 0 0 440.00 460.00 15.65 8.90 4.00 1.50 0 0 0 0 0 0 0 0 0 460.00 480.00 17.15 10.00 4.50 2.00 0 0 0 0 0 0 0 0 0 480.00 500.00 18.75 11.00 5.00 2.50 0 0 0 0 0 0 0 0 0 500.00 520.00 19.50 12.00 6.00 3.00 .50 0 0 0 0 0 0 0 0 520.00 540.00 21.80 13.00 7.00 3.50 1.00 0 0 0 0 0 0 0 0 540.00 560.00 23.30 14.05 8.05 4.00 1.50 0 0 0 0 0 0 0 0 560.00 580.00 24.80 15.05 9.05 4.50 2.00 0 0 0 0 0 0 0 0 580.00 600.00 26.40 16.65 10.05 5.05 2.55 .05 0 0 0 0 0 0 0 600.00 640.00 28.65 18.90 11.55 6.55 3.30 .80 0 0 0 0 0 0 0 640.00 680.00 32.30 22.00 13.65 8.65 4.30 1.80 0 0 0 0 0 0 0 680.00 720.00 36.40 25.05 16.05 10.65 5.65 2.80 .30 0 0 0 0 0 0 720.00 760.00 40.50 28.05 19.05 12.75 7.75 3.80 1.30 0 0 0 0 0 0 760.00 800.00 44.55 31.55 22.15 14.75 9.75 4.90 2.40 0 0 0 0 0 0 800.00 840.00 48.65 35.65 25.25 17.75 11.80 6.80 3.40 .90 0 0 0 0 0 840.00 880.00 53.15 39.75 28.25 20.75 13.80 8.80 4.40 1.90 0 0 0 0 0 880.00 920.00 57.90 43.80 31.80 23.80 16.30 10.90 5.90 2.90 .40 0 0 0 0 920.00 960.00 62.65 47.90 35.90 26.90 19.40 12.90 7.90 4.00 1.50 0 0 0 0 960.00 1000.00 67.40 52.25 40.00 30.00 22.50 15.00 10.00 5.00 2.50 0 0 0 0 1000.00 1100.00 76.15 60.55 47.05 37.05 27.80 20.30 13.55 8.55 4.25 1.75 0 0 0 1100.00 1200.00 89.75 72.50 58.50 47.30 37.30 28.00 20.50 13.65 8.65 4.30 1.80 0 0 1200.00 1300.00 103.75 86.00 70.40 58.75 47.50 37.50 28.15 20.65 13.75 8.75 4.40 1.90 0 1300.00 1400.00 119.05 99.55 83.55 70.65 59.00 47.65 37.65 28.75 20.75 13.80 8.80 4.40 1.90 1400.00 1500.00 134.80 114.80 97.15 83.80 70.90 59.25 47.90 37.90 28.40 20.90 13.90 8.90 4.50 1500.00 1600.00 151.80 130.15 112.15 97.50 84.15 71.05 59.40 48.05 38.05 28.55 21.05 14.05 9.05 1600.00 1700.00 169.40 147.15 127.40 112.40 97.75 84.40 71.30 59.65 48.30 38.30 28.75 21.85 14.15 1700.00 1800.00 188.05 164.25 144.15 127.75 112.75 98.00 84.65 71.55 59.90 48.50 38.50 28.90 21.40 1800.00 1900.00 207.40 182.90 161.15 144.50 128.05 113.05 98.25 84.90 71.80 60.15 48.65 38.65 29.00 1900.00 2000.00 227.80 201.80 179.65 161.50 144.80 128.30 113.30 98.50 85.15 72.05 60.40 48.90 38.90 2000.00 2100.00 249.25 222.15 198.30 180.00 161.80 145.15 128.65 113.65 98.80 85.50 72.25 60.55 49.05 2100.00 2200.00 272.15 242.90 218.55 198.75 180.40 162.15 145.50 128.90 113.90 99.05 85.75 72.50 60.80 2200.00 2300.00 295.15 265.90 239.00 219.00 199.05 180.75 162.50 145.80 129.25 114.25 99.30 86.00 72.75 2300.00 2400.00 318.05 288.80 261.80 239.40 219.40 199.40 181.05 162.80 146.15 129.55 114.55 99.55 86.25 2400.00 2500.00 342.25 311.75 284.75 262.25 239.80 219.80 199.80 181.50 163.15 146.50 129.80 114.80 99.80 2500.00 2600.00 367.75 335.25 307.75 285.25 262.75 240.25 220.15 200.15 181.85 163.50 146.80 130.15 115.15 2600.00 2700.00 393.25 360.75 330.75 308.15 285.65 263.15 240.65 220.55 200.55 182.25 163.90 147.15 130.50 2700.00 2800.00 418.75 386.25 356.25 331.25 308.65 286.15 263.65 241.15 221.00 201.00 182.55 164.25 147.50 2800.00 2900.00 449.25 415.00 385.00 360.00 335.00 312.00 289.50 267.00 244.50 224.00 206.00 185.30 167.00 2900.00 3000.00 482.25 446.50 415.00 390.00 365.00 340.00 316.50 294.00 271.50 249.00 228.00 208.00 189.00 Excess Over P3,000.00 Multiplied By The Rate Given Below 36% 36% 36% 33% 33% 33% 33% 30% 30% 30% 30% 27% 27% P3,000.00 and over PLUS 498.75 463.00 430.00 405.00 380.00 355.00 330.00 307.50 285.00 262.50 240.00 220.00 200.00 (This replaces Monthly Withholding Table in Revenue Regulations No. 1 - 70) LEGEND: S Single M Married HF Head of Family 1; 2; 3; 4; 5; etc. refer to additional exemptions for dependent children