Amendments to Section 7 to Revenue Regulations No. V 8, as amended by Revenue Regulations No. 5-81

May 20, 1981 REVENUE REGULATIONS NO. 10-81 SUBJECT : Amendments to Section 7 to Revenue Regulations No. V 8, a s Amended by Revenue Regulations No. 5-8 1 TO : All Internal Revenue Officers and Others Concerned SECTION 1 . Scope . Pursuant to Section 326 in relation to Section 91 of the National Internal Revenue Code, as amended, these Regulations are promulgated to revise the withholding tax tables under Section 7 of Revenue Regulations No. V-8, as amended in compliance with the presidential directive to increase from ten percent (10%) to fifteen percent (51%) the assumed deductions and to reduce the maximum withholding tax rates from forty-four per cent (44%) to thirty-six percent (36%). The Regulations also take into account the ten percent (10%) standard deductions for working wife but not to exceed the statutory limit of P500. cd SECTION 2 . These Regulations shall take effect as of July 1, 1981. EFREN I. PLANA Acting Commissioner Recommended by: RUBEN B. ANCHETA Acting Commissioner ANNEX A May 20, 1981 TO : All Withholding Agents (Employers) These revised withholding tax tables shall apply starting with wages on July 1, 1981. The new withholding tax tables were prepared in compliance with the presidential directive dated May 14, 1981, to adapt the withholding tax tables. The application of these new tables will redound to the benefit of the fixed earners because it will mean lesser amount to be withheld on wages compared to the amount of withholding tax under the old tables. The new tables took into account not only the increased personal and additional exemptions but also increased the ten percent (10%) to fifteen (15%) assumed deductions and the ten per cent (10%) standard deductions for working wife but not to exceed the statutory limit of P500. To insure compliance with the withholding tax law, a new paragraph was added to Section 30(m) of the National Internal Revenue Code, as amended, making all income payments which are otherwise deductible from gross income allowed as a deduction only if it can be shown that the tax required to the deducted and withheld therefrom has been paid to the Bureau of Internal Revenue. RUBEN B. ANCHETA Acting Commissioner ANNEX B DAILY WITHHOLDING TABLE OR MISCELLANEOUS WITHHOLDING TABLE If The Payroll Period With Respect To An Employee is A Daily Payroll or A Miscellaneous Payroll Period ======================================================= All The Wages Divided By The Number of Days In Such Periods And The Personal Exemption Claimed Is Are Daily Wages Working S M M M Wife Married W/1D W/2D At Least But Less Than The Amount Of Tax To Be Withheld Shall Be - P 0.00 P 12.90 P .0 P 0 P 0 P 0 P 0 12.90 13.40 .40 0 0 0 0 13.40 14.00 .45 0 0 0 0 14.00 14.60 .45 0 0 0 0 14.60 15.10 .50 0 0 0 0 15.10 15.70 .55 0 0 0 0 15.70 16.30 .60 0 0 0 0 16.30 16.90 .65 .15 0 0 0 16.90 17.40 .70 .20 0 0 0 17.10 18.00 .70 .25 0 0 0 18.00 18.60 .75 .25 0 0 0 18.60 19.10 .80 .30 0 0 0 19.10 19.70 .85 .30 0 0 0 19.70 20.30 .90 .35 0 0 0 20.30 20.90 .95 .35 0 0 0 20.90 21.40 1.00 .40 0 0 0 21.40 22.90 1.10 .45 0 0 0 22.90 24.30 1.25 .55 0 0 0 24.30 25.70 1.40 .65 0 0 0 25.70 27.10 1.50 .75 .20 0 0 27.10 28.60 1.70 .90 .25 0 0 28.60 30.00 1.85 1.00 .30 0 0 30.00 31.40 2.00 1.15 .40 0 0 31.40 32.90 2.20 1.30 .45 0 0 32.90 34.30 2.35 1.45 .60 .20 0 34.30 35.70 2.55 1.60 .70 .30 0 35.70 37.10 2.75 1.75 .80 .35 0 37.10 38.60 2.95 1.90 .90 .45 0 38.60 40.00 3.15 2.10 1.05 .50 .20 40.00 41.40 3.35 2.25 1.15 .65 .25 41.40 42.90 3.55 1.45 1.30 .75 .30 42.90 45.70 3.90 2.70 1.55 .90 .45 45.70 48.60 4.30 3.10 1.85 1.15 .65 48.60 51.40 4.80 3.50 2.20 1.45 .85 51.40 54.30 5.30 3.95 2.55 1.80 1.10 54.30 57.10 5.80 4.40 2.95 2.10 1.40 57.10 60.00 6.35 4.90 3.35 2.45 1.70 60.00 63.00 6.95 5.40 3.80 2.85 2.05 63.00 66.00 7.55 5.95 4.25 3.25 2.40 66.00 69.00 8.20 6.50 4.75 3.75 2.80 69.00 72.00 8.90 7.15 5.30 4.20 3.20 72.00 75.00 9.55 7.75 5.85 4.70 3.65 75.00 78.00 10.25 8.40 6.40 5.20 4.10 78.00 81.00 10.95 9.10 7.00 5.75 4.60 81.00 84.00 11.75 9.80 7.60 6.30 5.15 84.00 87.00 12.50 10.50 7.60 6.90 5.65 87.00 90.00 13.25 11.20 8.25 7.50 6.25 90.00 95.00 14.30 12.25 9.85 8.40 7.00 95.00 100.00 15.70 13.50 11.05 9.55 8.05 100.00 105.00 17.10 14.85 12.30 10.70 9.20 105.00 110.00 18.55 16.25 13.60 11.95 10.35 110.00 115.00 20.10 17.65 14.95 13.20 11.55 115.00 120.00 21.65 19.15 16.35 14.55 12.85 120.00 130.00 24.10 21.45 18.50 16.65 14.80 130.00 140.00 27.55 24.75 21.55 19.60 17.65 140.00 150.00 31.10 28.25 24.85 22.75 20.70 150.00 160.00 34.75 31.80 28.35 26.05 23.90 160.00 170.00 38.50 35.50 31.95 29.65 27.30 Excess over P170.00 Multiplied by the Rate Given Below 36% 36% 36% 33% 33% P170.00 and over - P L U S - 40.40 37.40 33.75 31.40 29.10 M M M M M M M w/3D w/4D w/5D w/6D w/7D w/8D w/9D P 0 P 0 P 0 P 0 P 0 P 0 P 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .25 0 0 0 0 0 0 .40 0 0 0 0 0 0 .55 .20 0 0 0 0 0 .80 .35 .20 0 0 0 0 1.00 .50 .35 .15 0 0 0 1.30 .75 .50 .30 .15 0 0 1.65 .95 .70 .50 .30 0 0 2.00 1.30 .95 .70 .45 .30 0 2.35 1.60 1.25 .95 .70 .45 .30 2.75 1.95 1.55 1.25 .90 .65 .45 3.15 2.30 1.90 1.55 1.20 .90 .65 3.60 2.70 2.25 1.90 1.50 1.20 .90 4.05 3.10 2.65 2.25 1.85 1.50 1.15 4.55 3.05 3.05 2.60 2.20 1.45 1.45 5.05 4.00 3.50 3.05 2.60 2.20 1.80 5.75 4.65 4.10 3.60 3.15 2.70 2.30 6.70 5.50 4.95 4.40 3.90 3.40 2.95 7.75 6.45 5.85 5.25 4.70 4.15 3.65 8.85 7.45 6.80 6.15 5.55 5.00 4.45 10.00 8.55 7.80 7.15 6.50 5.90 5.30 11.20 9.70 8.95 8.20 7.50 6.85 6.25 13.10 11.45 10.65 9.95 9.20 8.45 7.75 15.80 14.00 13.20 12.40 11.55 10.75 10.00 18.70 16.80 15.90 15.00 14.10 13.30 12.45 21.70 19.80 18.80 17.80 16.90 16.00 15.10 25.10 22.95 21.90 20.90 19.90 18.90 17.90 33% 30% 30% 30% 27% 27% 27% 26.80 24.60 23.55 22.50 21.45 20.45 19.45 LEGEND: S - Single M - Married 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 Weekly Wages Working S M M M Wife Married W/1D W/2D At Least But Less Than The Amount Of Tax To Be Withheld Shall Be - P 0.00 P 90.00 P 0 P 0 P 0 P 0 P 0 90.00 94.00 2.95 0 0 0 0 94.00 98.00 3.15 0 0 0 0 98.00 102.00 3.35 0 0 0 0 102.00 106.00 3.60 0 0 0 0 106.00 110.00 3.90 0 0 0 0 110.00 114.00 4.20 0 0 0 0 114.00 118.00 4.55 1.30 0 0 0 118.00 122.00 4.85 1.50 0 0 0 122.00 126.00 5.15 1.70 0 0 0 126.00 130.00 5.45 1.90 0 0 0 130.00 134.00 5.75 2.10 0 0 0 134.00 138.00 6.05 2.30 0 0 0 138.00 142.00 6.35 2.50 0 0 0 142.00 146.00 6.65 2.70 0 0 0 146.00 150.00 7.00 2.90 0 0 0 150.00 160.00 7.70 3.25 0 0 0 160.00 170.00 8.75 3.95 0 0 0 170.00 180.00 9.75 4.70 0 0 0 180.00 190.00 10.75 5.50 1.35 0 0 190.00 200.00 11.85 6.25 1.85 0 0 200.00 210.00 13.05 7.05 2.35 0 0 210.00 220.00 14.20 8.05 2.85 0 0 220.00 230.00 15.40 9.10 3.40 0 0 230.00 240.00 16.60 10.10 4.10 1.60 0 240.00 250.00 17.90 11.10 4.90 2.10 0 250.00 260.00 19.30 12.25 5.65 2.60 0 260.00 270.00 20.65 13.45 6.40 3.10 0 270.00 280.00 22.00 14.65 7.25 3.70 1.30 280.00 290.00 23.40 15.80 8.30 4.50 1.80 290.00 300.00 24.90 17.00 9.30 5.25 2.35 300.00 320.00 27.20 19.05 10.85 6.40 3.10 320.00 340.00 3.20 21.80 13.10 8.25 4.45 340.00 360.00 33.70 24.70 15.50 10.30 6.00 360.00 380.00 37.10 27.75 18.00 12.45 7.70 380.00 400.00 40.80 30.90 20.70 14.85 9.75 400.00 420.00 44.55 34.30 23.50 17.30 11.85 420.00 440.00 48.45 37.70 26.55 20.00 14.25 440.00 460.00 52.25 41.45 29.60 22.70 16.60 460.00 480.00 56.80 45.20 32.95 25.75 19.30 480.00 500.00 61.40 49.15 36.35 28.80 22.00 500.00 520.00 65.95 53.25 39.95 32.05 24.95 520.00 540.00 70.55 57.60 43.70 35.45 28.00 540.00 560.00 75.15 62.15 47.55 39.00 31.15 560.00 580.00 80.15 66.15 51.65 42.70 34.55 580.00 600.00 85.25 71.35 55.75 46.50 38.00 600.00 620.00 90.35 75.95 60.35 50.55 41.75 620.00 640.00 95.45 81.00 64.95 54.65 45.50 640.00 660.00 100.65 86.10 69.55 59.15 49.50 660.00 680.00 106.30 91.20 74.15 63.75 53.60 680.00 700.00 111.90 96.30 79.00 68.35 57.95 700.00 740.00 120.30 104.45 86.65 75.20 64.85 740.00 780.00 132.15 115.65 96.85 85.30 74.00 780.00 820.00 144.40 127.10 107.85 95.50 84.00 820.00 860.00 157.00 139.35 119.05 106.35 94.20 860.00 900.00 170.25 151.55 130.80 117.60 104.90 900.00 940.00 183.60 164.75 143.05 129.20 116.10 940.00 980.00 197.90 178.05 155.55 141.45 127.60 980.00 1020.00 212.15 192.00 168.80 153.80 139.85 1020.00 1060.00 226.45 206.25 182.05 167.05 152.05 1060.00 1100.00 241.20 220.55 196.30 180.30 165.30 1100.00 1140.00 256.15 235.00 210.60 194.45 178.55 1140.00 1180.00 271.15 249.95 224.85 208.70 192.55 Excess over P1,180.00 Multiplied by the Rate Given Below 36% 36% 36% 33% 33% P1,180.00 and over - P L U S - 274.60 257.47 232.08 215.85 199.70 M M M M M M M w/3D w/4D w/5D w/6D w/7D w/8D w/9D P 0 P 0 P 0 P 0 P 0 P 0 P 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1.80 0 0 0 0 0 0 2.85 0 0 0 0 0 0 4.05 1.55 0 0 0 0 0 5.60 2.55 1.40 0 0 0 0 7.20 3.65 2.45 1.30 0 0 0 9.25 5.20 3.45 2.30 0 0 0 11.25 6.70 5.00 3.30 2.15 0 0 13.60 8.70 6.50 4.80 3.20 2.05 0 16.00 10.75 8.40 6.30 4.60 3.05 1.90 18.55 13.00 10.45 8.15 6.10 4.40 2.90 21.30 15.35 12.65 10.20 7.90 5.90 4.20 24.15 17.85 15.05 12.35 9.95 7.60 5.70 27.20 20.60 17.50 14.75 12.05 9.65 7.35 30.30 23.35 20.20 17.15 14.40 11.75 9.40 33.70 26.40 22.95 19.85 16.80 14.10 11.45 37.10 29.45 26.00 22.60 19.50 16.50 13.80 40.75 32.80 29.05 25.60 22.25 19.15 16.20 44.50 36.20 32.35 28.65 25.20 21.85 18.80 48.45 39.80 35.75 31.90 28.25 24.80 21.50 54.55 45.40 41.15 37.00 33.15 29.35 25.90 63.65 53.50 48.85 44.40 40.20 36.10 32.25 72.80 62.45 57.25 52.40 47.80 43.45 39.20 82.65 71.60 66.40 61.20 56.05 51.35 46.75 92.85 81.30 75.60 70.40 65.20 60.00 54.90 103.45 91.50 85.75 79.95 74.40 69.20 64.00 114.65 101.95 95.95 90.15 84.40 788.65 73.20 126.00 113.15 106.85 100.50 94.60 88.85 83.05 138.20 124.40 118.05 111.70 105.35 99.05 93.25 150.45 136.60 129.70 122.90 116.55 110.25 103.90 163.55 148.85 141.95 135.00 128.10 121.45 115.10 176.85 161.85 154.35 147.25 140.35 133.40 126.50 33% 30% 30% 30% 27% 27% 27% 183.55 168.45 160.95 153.45 146.45 139.55 132.60 LEGEND: S - Single M - Married 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 - Semi-Monthly Wages Working S M M M Wife Married W/1D W/2D At Least But Less Than The Amount Of Tax To Be Withheld Shall Be - P 196.00 P 200.00 P 6.40 P 0 P 0 P 0 P 0 200.00 210.00 6.70 0 0 0 0 220.00 230.00 7.20 0 0 0 0 210.00 230.00 8.60 0 0 0 0 220.00 240.00 9.35 0 0 0 0 240.00 250.00 10.10 3.00 0 0 0 250.00 260.00 10.90 3.50 0 0 0 260.00 270.00 11.65 4.00 0 0 0 270.00 280.00 12.40 4.50 0 0 0 280.00 290.00 13.15 5.05 0 0 0 290.00 300.00 14.30 5.80 0 0 0 300.00 320.00 16.15 6.80 0 0 0 320.00 340.00 18.20 8.00 0 0 0 340.00 360.00 20.20 9.55 0 0 0 360.00 380.00 22.25 11.05 0 0 0 380.00 400.00 24.30 12.60 3.40 0 0 400.00 420.00 26.55 14.15 4.40 0 0 420.00 440.00 28.95 15.90 5.45 0 0 440.00 460.00 31.35 17.90 6.45 0 0 460.00 480.00 33.70 19.95 7.45 0 0 480.00 500.00 38.05 23.55 10.15 4.25 0 500.00 550.00 44.85 29.25 13.95 6.80 0 560.00 600.00 51.85 35.20 18.75 10.30 4.35 600.00 650.00 59.50 41.80 23.85 14.10 6.90 650.00 700.00 67.40 48.60 29.60 18.95 10.45 700.00 750.00 75.90 56.06 35.55 24.05 14.25 750.00 800.00 84.65 63.70 42.20 29.80 19.15 800.00 850.00 94.00 72.05 49.00 35.75 21.25 900.00 950.00 103.70 80.55 56.60 42.45 30.05 950.00 1000.00 113.90 89.80 64.15 49.25 36.00 1000.00 1050.00 124.60 99.15 72.55 56.80 42.70 1050.00 1100.00 136.05 109.30 81.05 64.45 49.50 1100.00 1150.00 147.55 119.50 90.35 72.90 57.10 1150.00 1200.00 159.00 130.90 99.70 81.40 64.75 1200.00 1250.00 171.10 142.35 109.90 90.70 73.25 1250.00 1300.00 183.85 153.85 120.10 100.10 81.75 1300.00 1350.00 196.60 165.35 131.55 110.30 91.10 1350.00 1400.00 209.35 178.10 143.05 120.55 100.50 1400.00 1450.00 222.80 190.85 154.50 132.00 110.70 1450.00 1500.00 236.85 203.60 166.10 143.50 121.00 1500.00 1550.00 250.85 216.50 178.85 154.95 132.45 1550.00 1600.00 264.90 230.50 191.60 166.60 143.95 1600.00 1650.00 279.75 244.55 204.35 179.35 155.40 1650.00 1700.00 295.05 258.55 217.30 192.10 167.10 1700.00 1750.00 310.35 272.85 231.35 204.85 179.85 1750.00 1800.00 325.65 288.15 245.35 217.85 192.60 1800.00 1850.00 341.85 303.45 259.40 231.90 205.35 1850.00 1900.00 358.40 318.75 273.75 245.90 218.40 1900.00 1950.00 375.00 334.35 289.05 259.95 232.45 1950.00 2000.00 391.55 350.95 304.35 274.35 246.45 2000.00 2050.00 409.15 367.50 319.65 289.65 260.50 2050.00 2100.00 427.00 384.10 335.35 304.95 274.95 2100.00 2150.00 444.85 401.10 351.90 320.25 290.25 2150.00 2200.00 462.70 418.95 368.50 336.00 305.55 2200.00 2250.00 480.55 436.80 385.05 352.55 320.85 2250.00 2300.00 498.40 452.65 402.15 369.15 336.65 2300.00 2350.00 517.05 472.50 420.00 385.70 353.20 2350.00 2400.00 535.75 490.35 437.85 402.85 369.80 2400.00 2450.00 554.45 508.60 455.70 420.70 386.35 2450.00 2500.00 573.15 527.30 473.55 438.55 403.55 Excess over P2,500.00 Multiplied by the Rate Given Below 36% 36% 33% 33% 33% P2,500.00 and over - P L U S - 582.50 536.65 482.50 447.50 412.50 M M M M M M M w/3D w/4D w/5D w/6D w/7D w/8D w/9D P 0 P 0 P 0 P 0 P 0 P 0 P 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4.45 0 0 0 0 0 0 7.00 0 0 0 0 0 0 10.60 4.55 0 0 0 0 0 11.40 7.10 4.60 0 0 0 0 19.35 10.75 7.15 4.65 0 0 0 24.25 14.25 10.80 7.20 4.70 0 0 30.30 19.55 14.65 10.90 7.25 4.75 0 36.25 24.65 19.65 14.70 10.95 7.30 4.80 43.00 30.50 24.75 19.75 14.80 11.05 7.35 49.80 36.45 30.65 24.85 19.85 14.85 11.10 57.40 43.25 36.60 30.75 24.95 19.95 14.95 65.05 50.05 43.40 56.70 30.85 25.05 20.05 73.55 57.70 50.20 43.50 36.85 31.00 25.15 82.10 65.40 57.85 50.35 43.65 37.00 31.10 91.45 73.90 65.55 58.00 50.50 43.80 37.10 100.90 82.45 74.05 65.75 58.15 50.65 43.90 111.10 91.80 82.65 74.25 65.90 58.30 50.80 121.45 101.30 92.00 82.85 74.40 66.05 58.45 132.90 111.50 101.50 92.20 83.00 74.55 66.25 144.40 121.90 111.90 101.70 92.35 83.20 74.75 155.85 133.35 122.35 111.90 101.90 92.55 83.40 167.60 144.85 133.80 122.35 112.10 102.10 92.75 180.35 156.30 145.30 133.80 122.55 112.30 102.30 193.10 168.10 156.75 145.30 134.05 122.80 112.50 205.85 180.85 168.60 156.75 145.50 134.25 123.00 218.95 193.60 181.35 168.60 157.00 145.75 134.50 233.00 206.35 193.10 181.35 168.85 157.20 145.95 247.00 219.50 206.60 194.10 181.60 169.10 157.45 261.05 233.55 219.80 206.85 194.35 181.85 169.35 275.55 247.55 233.80 220.05 207.10 194.60 182.10 290.85 261.60 247.85 234.10 220.35 207.35 194.85 306.15 276.15 261.15 248.10 234.35 220.60 207.60 321.45 291.45 276.75 262.15 248.40 234.65 220.90 337.30 306.75 291.75 276.75 264.40 248.65 234.90 353.85 322.05 307.35 292.05 277.05 262.70 248.95 370.45 337.95 322.35 307.35 292.35 277.35 262.95 - 30% 30% 27% 27% 27% 27% 24% 378.75 346.25 330.00 315.00 300.00 285.00 270.00 LEGEND: S - Single M - Married 1;2;3;4;5 etc. refer to additional exemption for dependent children. MONTHLY WITHHOLDING TABLE If The Payroll Period With Respect to an Employee is Monthly ======================================================= And The Wages Are And The Personal Exemption Claimed Is Monthly Wages Working S M M M Wife Married W/1D W/2D At Least But Less Than The Amount Of Tax To Be Withheld Shall Be P 0.00 P 392.00 P 0 P 0 P 0 P 0 P 0 392.00 400.00 12.80 0 0 0 0 400.00 420.00 13.45 0 0 0 0 420.00 440.00 14.40 0 0 0 0 440.00 460.00 15.65 0 0 0 0 460.00 480.00 17.20 0 0 0 0 480.00 500.00 18.70 0 0 0 0 500.00 520.00 20.25 6.00 0 0 0 520.00 540.00 21.80 7.00 0 0 0 540.00 560.00 23.30 8.05 0 0 0 560.00 580.00 24.85 9.05 0 0 0 580.00 600.00 26.35 10.05 0 0 0 600.00 640.00 28.65 11.60 0 0 0 640.00 680.00 32.30 13.65 0 0 0 680.00 720.00 36.40 16.05 0 0 0 720.00 760.00 40.45 19.10 0 0 0 760.00 800.00 44.55 22.15 0 0 0 800.00 840.00 48.60 25.20 6.80 0 0 840.00 880.00 53.15 28.258 .85 0 0 880.00 920.00 57.90 31.80 10.90 0 0 920.00 960.00 62.65 35.85 12.90 0 0 960.00 1000.00 67.45 39.95 14.95 0 0 1000.00 1100.00 76.10 47.10 20.30 8.55 0 1100.00 1200.00 89.70 58.50 27.95 13.65 0 1200.00 1300.00 103.75 70.40 37.50 20.60 8.75 1300.00 1400.00 119.05 83.60 47.70 28.25 13.85 1400.00 1500.00 134.80 97.20 59.20 37.90 20.90 1500.00 1600.00 151.80 112.15 71.10 48.10 28.55 1600.00 1700.00 169.35 127.45 84.40 59.65 38.30 1700.00 1800.00 188.05 144.15 98.00 71.55 48.50 1800.00 1900.00 207.40 161.15 113.05 84.90 60.15 1900.00 2000.00 227.80 179.65 128.35 98.50 72.05 2000.00 2100.00 249.20 198.35 145.15 113.65 85.45 2100.00 2200.00 272.15 218.60 162.15 128.95 99.05 2200.00 2300.00 295.10 239.00 180.75 145.80 114.25 2300.00 2400.00 318.05 261.80 199.45 162.80 129.55 2400.00 2500.00 342.35 284.75 219.80 181.45 146.50 2500.00 2600.00 367.75 307.70 240.20 200.20 163.50 2600.00 2700.00 393.25 330.75 263.15 220.60 182.20 2700.00 2800.00 418.75 356.25 286.10 241.10 201.00 2800.00 2900.00 445.65 381.75 309.05 264.05 221.40 2900.00 3000.00 473.70 407.25 332.25 287.00 242.00 3000.00 3100.00 501.75 433.00 357.75 309.95 264.95 3100.00 3200.00 529.80 461.05 383.25 333.25 287.90 3200.00 3300.00 559.50 489.10 408.75 358.75 310.85 3300.00 3400.00 590.10 517.15 434.65 384.25 334.25 3400.00 3500.00 620.70 545.70 462.70 409.75 359.75 3500.00 3600.00 651.30 576.30 490.75 435.75 385.25 3600.00 3700.00 683.70 606.90 518.80 463.80 410.75 3700.00 3800.00 716.85 637.50 547.50 491.85 436.85 3800.00 3900.00 750.00 668.75 578.10 519.90 464.90 3900.00 4000.00 783.15 701.90 608.70 548.70 492.95 4000.00 4100.00 818.35 735.05 639.30 579.30 521.00 4100.00 4200.00 864.05 768.20 670.70 609.90 549.90 4200.00 4300.00 889.75 802.25 703.85 640.50 580.50 4300.00 4400.00 925.45 837.95 737.00 672.00 611.10 4400.00 4500.00 961.15 873.65 770.15 705.15 641.70 4500.00 4600.00 996.85 909.35 804.35 738.30 673.30 4600.00 4700.00 1034.10 945.05 840.05 771.45 706.45 4700.00 4800.00 1071.50 980.75 875.75 805.75 739.60 4800.00 4900.00 1108.90 1017.20 911.45 841.45 772.75 4900.00 5000.00 1146.30 1054.60 947.10 877.15 807.15 Excess over P5,000.00 Multiplied by the Rate Given Below 36% 36% 33% 33% 33% P5,000.00 and over - P L U S - 1165.00 1073.35 965.00 895.00 825.00 M M M M M M M w/3D w/4D w/5D w/6D w/7D w/8D w/9D P 0 P 0 P 0 P 0 P 0 P 0 P 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8.95 0 0 0 0 0 0 14.05 0 0 0 0 0 0 21.20 9.15 0 0 0 0 0 28.85 14.25 9.25 0 0 0 0 38.70 21.50 14.35 9.35 0 0 0 48.90 29.15 21.65 14.45 9.45 0 0 60.60 39.10 29.30 21.80 14.55 9.55 0 72.50 49.30 39.30 29.45 21.95 14.6 9.65 86.00 61.05 49.50 39.50 29.60 22.10 14.75 99.60 72.95 61.30 49.70 39.70 29.75 22.25 114.85 86.50 73.20 61.55 49.90 39.90 29.90 130.15 100.15 86.80 73.45 61.75 50.10 40.10 147.15 115.45 100.45 87.05 73.70 62.00 50.35 164.25 130.80 115.75 100.75 87.30 74.00 62.25 182.95 147.80 131.75 116.05 101.05 87.60 74.25 201.80 164.95 148.15 131.50 116.35 101.35 87.85 222.20 183.65 165.35 148.50 131.80 116.65 101.65 242.90 202.60 184.05 165.70 148.80 132.15 116.95 265.85 223.00 203.00 184.40 166.05 149.15 132.50 288.80 243.80 223.40 203.40 184.75 166.45 149.50 311.75 266.75 244.25 223.80 203.00 185.15 166.80 335.25 289.70 267.20 244.70 224.20 204.20 185.50 360.75 312.65 290.15 267.65 245.15 224.60 204.60 386.25 336.25 313.10 290.60 268.10 245.60 225.06 411.75 361.75 336.75 313.55 291.05 268.55 246.05 437.95 387.25 362.25 337.25 314.00 291.50 269.00 466.00 412.75 387.75 362.75 337.75 314.45 291.95 494.05 439.05 413.25 388.25 363.25 338.25 314.90 522.10 467.10 439.60 413.75 388.75 363.75 338.75 551.10 495.15 467.65 440.15 414.25 389.25 364.25 581.70 523.30 495.70 468.20 440.70 414.75 389.75 612.30 552.30 523.75 496.25 468.75 441.25 415.25 642.90 582.90 552.90 524.30 496.80 469.30 441.80 674.60 613.50 583.50 553.50 524.85 497.35 469.85 707.75 644.10 614.10 584.10 554.10 525.40 497.90 740.90 675.90 644.70 614.70 584.70 554.70 525.95 30% 30% 27% 27% 27% 27% 24% 757.50 692.50 660.00 630.00 600.00 570.00 540.00 LEGEND: S - Single M - Married 1;2;3;4;5 etc. refer to additional exemptions for dependent children. 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 And The Personal Exemption Claimed Is - Number of Days In Such Periods Are - Daily Wages HF HF HF HF HF HF HF HF HF HF At least But Less w/1D w/2D w/3D w/4D w/5D w/6D w/7D w/8D w/9D Than The Amount of Tax To Be Withheld Shall Be P0.00 P12.90 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 12.90 13.40 0 0 0 0 0 0 0 0 0 0 13.40 14.00 0 0 0 0 0 0 0 0 0 0 14.00 14.60 0 0 0 0 0 0 0 0 0 0 14.60 15.10 0 0 0 0 0 0 0 0 0 0 15.10 15.70 0 0 0 0 0 0 0 0 0 0 15.70 16.30 0 0 0 0 0 0 0 0 0 0 16.30 16.90 0 0 0 0 0 0 0 0 0 0 16.90 17.40 0 0 0 0 0 0 0 0 0 0 17.40 18.00 0 0 0 0 0 0 0 0 0 0 18.00 18.60 0 0 0 0 0 0 0 0 0 0 18.60 19.10 0 0 0 0 0 0 0 0 0 0 19.10 19.70 0 0 0 0 0 0 0 0 0 0 19.70 20.30 0 0 0 0 0 0 0 0 0 0 20.30 20.90 0 0 0 0 0 0 0 0 0 0 20.90 21.40 .15 0 0 0 0 0 0 0 0 0 21.40 22.90 .20 0 0 0 0 0 0 0 0 0 22.90 24.30 .30 0 0 0 0 0 0 0 0 0 24.30 25.70 .35 0 0 0 0 0 0 0 0 0 25.70 27.10 .40 0 0 0 0 0 0 0 0 0 27.10 28.60 .50 .15 0 0 0 0 0 0 0 0 28.60 30.00 .60 .25 0 0 0 0 0 0 0 0 30.00 31.40 .75 .30 0 0 0 0 0 0 0 0 31.40 32.90 .85 .40 0 0 0 0 0 0 0 0 32.90 34.30 .95 .45 0 0 0 0 0 0 0 0 34.30 35.70 1.10 .55 .20 0 0 0 0 0 0 0 35.70 37.10 1.25 .65 .30 0 0 0 0 0 0 0 37.10 38.60 1.40 .80 .35 0 0 0 0 0 0 0 38.60 40.00 1.50 .90 .40 0 0 0 0 0 0 0 40.00 41.40 1.65 1.00 .50 .15 0 0 0 0 0 0 41.40 42.90 1.85 1.15 .60 .25 0 0 0 0 0 0 42.90 45.70 2.10 1.40 .80 .35 0 0 0 0 0 0 45.70 48.60 2.45 1.65 .00 .50 .15 0 0 0 0 0 48.60 51.40 2.85 2.00 1.30 .70 .30 0 0 0 0 0 51.40 54.30 3.20 2.35 1.60 .95 .45 .30 0 0 0 0 54.30 57.10 3.65 2.75 1.90 1.20 .65 .45 .25 0 0 0 57.10 60.00 4.10 3.10 2.25 1.50 .90 .65 .40 .25 0 0 60.00 63.00 4.55 3.55 2.65 1.85 1.15 .85 .60 .40 .25 0 63.00 66.00 5.10 4.00 3.05 2.20 1.45 1.15 .80 .60 .40 .25 66.00 69.00 5.60 4.50 3.50 2.60 1.80 1.45 1.10 .85 .60 .40 69.00 72.00 6.20 5.00 3.95 3.00 2.15 1.75 1.40 1.10 .80 .55 72.00 75.00 6.75 5.55 4.40 3.40 2.50 2.10 1.75 1.40 1.05 .80 75.00 78.00 7.35 6.10 4.95 3.90 2.95 2.50 2.10 1.70 1.35 1.05 78.00 81.00 8.00 6.65 5.45 4.35 3.35 2.90 2.45 2.05 1.70 1.35 81.00 84.00 8.70 7.30 6.00 4.85 3.80 3.30 2.85 2.45 2.05 1.65 84.00 87.00 9.35 7.90 6.55 5.35 4.25 3.75 3.30 2.85 2.40 2.00 87.00 90.00 10.05 8.60 7.20 5.95 4.80 4.25 3.75 3.25 2.80 2.40 90.00 95.00 11.00 9.50 8.00 6.70 5.45 4.90 4.35 3.85 3.35 2.90 95.00 100.00 12.25 10.65 9.15 7.70 6.40 5.80 5.20 4.65 4.15 3.65 100.00 105.00 13.55 11.90 10.30 8.85 7.40 6.75 6.15 5.55 4.95 4.40 105.00 110.00 14.90 13.15 11.55 10.00 8.50 7.75 7.10 6.45 5.85 5.25 110.00 115.00 16.30 14.50 12.80 11.15 9.65 8.90 8.15 7.50 6.80 6.20 115.00 120.00 17.70 15.90 14.10 12.45 10.80 10.05 9.30 8.60 7.85 7.20 120.00 130.00 20.00 18.00 16.20 14.35 12.70 11.90 11.05 10.30 9.55 8.80 130.00 140.00 23.15 21.05 19.10 17.20 15.35 14.45 13.60 12.80 11.95 11.15 140.00 150.00 26.50 24.35 22.20 20.20 18.20 17.25 16.35 15.45 14.55 13.70 150.00 160.00 30.10 27.80 25.50 23.40 21.25 20.30 19.30 18.30 17.35 16.45 160.00 170.00 33.70 31.35 29.05 26.75 24.55 23.50 22.40 21.35 20.40 19.40 Excess over P170 - Multiplied by the Rate Given Below P170.00 and over 36% 36% 33% 33% 33% 30% 30% 30% 30% 27% - PLUS - 35.60 33.15 30.85 28.55 26.25 25.15 24.10 23.00 21.95 20.95 LEGEND: HF - Head of the Family 1;2;3;4;5 etc. refer to additional exemption 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 ---------------------------------- Weekly Wages HF HF HF HF HF HF HF HF HF HF At least But Less w/1D w/2D w/3D w/4D w/5D w/6D w/7D w/8D w/9D Than The Amount of Tax To Be Withheld Shall Be P0.00 P90.00 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 90.00 94.00 0 0 0 0 0 0 0 0 0 0 94.00 98.00 0 0 0 0 0 0 0 0 0 0 98.00 102.00 0 0 0 0 0 0 0 0 0 0 102.00 106.00 0 0 0 0 0 0 0 0 0 0 106.00 110.00 0 0 0 0 0 0 0 0 0 0 110.00 114.00 0 0 0 0 0 0 0 0 0 0 114.00 118.00 0 0 0 0 0 0 0 0 0 0 118.00 122.00 0 0 0 0 0 0 0 0 0 0 122.00 126.00 0 0 0 0 0 0 0 0 0 0 126.00 130.00 0 0 0 0 0 0 0 0 0 0 130.00 134.00 0 0 0 0 0 0 0 0 0 0 134.00 138.00 0 0 0 0 0 0 0 0 0 0 138.00 142.00 0 0 0 0 0 0 0 0 0 0 142.00 146.00 0 0 0 0 0 0 0 0 0 0 146.00 150.00 1.20 0 0 0 0 0 0 0 0 0 150.00 160.00 1.55 0 0 0 0 0 0 0 0 0 160.00 170.00 2.05 0 0 0 0 0 0 0 0 0 170.00 180.00 2.55 0 0 0 0 0 0 0 0 0 180.00 190.00 3.05 0 0 0 0 0 0 0 0 0 190.00 200.00 3.65 1.25 0 0 0 0 0 0 0 0 200.00 210.00 4.40 1.80 0 0 0 0 0 0 0 0 210.00 220.00 5.20 2.30 0 0 0 0 0 0 0 0 220.00 230.00 5.95 2.80 0 0 0 0 0 0 0 0 230.00 240.00 6.70 3.30 0 0 0 0 0 0 0 0 240.00 250.00 7.65 4.00 1.50 0 0 0 0 0 0 0 250.00 260.00 8.70 4.80 2.00 0 0 0 0 0 0 0 260.00 270.00 9.70 5.55 2.55 0 0 0 0 0 0 0 270.00 280.00 10.70 6.30 3.05 0 0 0 0 0 0 0 280.00 290.00 11.80 07.15 3.60 1.25 0 0 0 0 0 0 290.00 300.00 12.95 8.15 4.35 1.75 0 0 0 0 0 0 300.00 320.00 14.75 9.70 5.50 2.50 0 0 0 0 0 0 320.00 340.00 17.15 11.75 7.10 3.60 1.25 0 0 0 0 0 340.00 360.00 19.90 14.15 9.15 5.10 2.25 0 0 0 0 0 360.00 380.00 22.60 16.50 11.20 6.65 3.25 2.10 0 0 0 0 380.00 400.00 25.60 19.15 12.50 8.60 4.70 3.15 2.00 0 0 0 400.00 420.00 28.65 21.90 15.90 10.65 6.25 4.50 3.00 1.85 0 0 420.00 440.00 31.95 24.80 18.45 12.90 8.05 6.05 4.30 2.85 1.70 0 440.00 460.00 35.35 27.85 21.20 15.25 10.10 7.80 5.85 4.10 2.75 1.60 460.00 480.00 38.85 31.05 24.00 17.75 12.25 9.85 7.55 5.65 3.90 2.60 480.00 500.00 42.55 34.45 27.05 20.45 14.65 11.95 9.60 7.25 5.45 3.70 500.00 520.00 46.35 37.85 34.15 23.20 17.05 14.30 11.65 9.30 7.00 5.25 520.00 540.00 50.40 41.60 33.55 26.25 19.75 16.70 14.00 11.35 9.05 6.80 540.00 560.00 54.50 45.35 36.95 29.30 22.45 19.40 16.40 13.70 11.10 8.75 560.00 580.00 58.95 49.35 40.60 32.65 25.45 22.10 19.05 16.10 13.40 10.80 580.00 600.00 63.55 53.40 44.35 36.05 28.50 25.05 21.75 18.35 15.75 13.10 600.00 620.00 68.15 57.75 48.25 39.65 31.75 28.10 24.65 21.40 18.35 15.45 620.00 640.00 72.75 62.35 52.35 43.35 35.15 31.30 27.70 24.25 21.05 17.95 640.00 660.00 77.15 66.95 56.55 47.20 38.65 34.70 30.85 27.30 23.85 20.70 660.00 680.00 82.55 71.55 61.15 51.30 42.40 38.15 34.25 30.40 26.90 23.45 680.00 700.00 87.65 76.10 65.75 55.35 46.15 41.90 37.65 33.80 29.95 26.50 700.00 740.00 95.30 63.75 72.60 62.25 52.25 47.65 43.25 39.05 35.05 31.25 740.00 780.00 106.15 93.95 83.45 71.40 61.05 55.85 51.15 46.55 42.30 38.05 780.00 820.00 117.95 104.65 92.65 81.10 70.20 65.00 59.85 54.70 50.10 45.55 820.00 860.00 128.95 115.90 103.20 91.30 79.75 74.20 69.00 63.80 58.65 53.65 860.00 900.00 141.20 127.35 114.40 101.70 89.95 84.20 78.40 73.00 67.80 62.60 900.00 940.00 153.50 139.60 125.75 112.95 100.25 94.40 88.60 82.85 77.10 71.80 940.00 980.00 166.80 151.80 137.95 124.15 111.45 105.15 98.80 93.05 87.50 81.50 980.00 1020.00 180.05 165.05 150.20 136.35 122.70 116.35 110.00 103.65 97.50 91.70 1020.00 1060.00 194.15 178.30 163.30 148.60 134.75 127.85 121.20 114.85 108.55 102.20 1060.00 1100.00 208.45 192.25 176.55 161.55 147.00 140.10 133.15 126.25 119.75 113.40 1100.00 1140.00 222.70 206.55 190.40 174.80 159.80 152.30 145.40 138.45 131.65 124.60 1140.00 1180.00 237.30 220.85 204.70 188.50 173.10 165.60 158.10 150.70 143.80 136.85 Excess over P1,180 - Multiplied by the Rate Given Below P1,180.00 and over 36% 33% 33% 33% 30% 30% 30% 30% 30% 30% - PLUS - 244.80 228.00 211.85 195.70 179.70 172.20 164.70 157.20 149.90 143.00 LEGEND: HF - Head of the 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 Semi-Monthly Wages HF HF HF HF HF HF HF HF HF HF At least But Less w/1D w/2D w/3D w/4D w/5D w/6D w/7D w/8D w/9D Than The Amount of Tax To Be Withheld Shall Be P 0.00 P196.00 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 196.00 200.00 0 0 0 0 0 0 0 0 0 0 200.00 210.00 0 0 0 0 0 0 0 0 0 0 210.00 230.00 0 0 0 0 0 0 0 0 0 0 220.00 230.00 0 0 0 0 0 0 0 0 0 0 230.00 240.00 0 0 0 0 0 0 0 0 0 0 240.00 250.00 0 0 0 0 0 0 0 0 0 0 250.00 260.00 0 0 0 0 0 0 0 0 0 0 260.00 270.00 0 0 0 0 0 0 0 0 0 0 280.00 290.00 0 0 0 0 0 0 0 0 0 0 290.00 300.00 0 0 0 0 0 0 0 0 0 0 300.00 320.00 0 0 0 0 0 0 0 0 0 0 320.00 340.00 3.05 0 0 0 0 0 0 0 0 0 340.00 360.00 4.10 0 0 0 0 0 0 0 0 0 360.00 380.00 5.10 0 0 0 0 0 0 0 0 0 380.00 400.00 6.10 0 0 0 0 0 0 0 0 0 400.00 420.00 7.15 0 0 0 0 0 0 0 0 0 420.00 440.00 8.50 3.15 0 0 0 0 0 0 0 0 440.00 460.00 10.05 4.20 0 0 0 0 0 0 0 0 460.00 480.00 11.55 5.20 0 0 0 0 0 0 0 0 480.00 500.00 13.10 6.50 0 0 0 0 0 0 0 0 500.00 550.00 16.05 8.25 3.00 0 0 0 0 0 0 0 550.00 600.00 21.15 12.10 5.55 0 0 0 0 0 0 0 600.00 650.00 26.45 16.25 8.40 3.10 0 0 0 0 0 0 650.00 700.00 32.40 21.35 12.25 5.65 0 0 0 0 0 0 700.00 750.00 38.60 26.65 16.45 8.55 3.20 0 0 0 0 0 750.00 800.00 45.40 32.60 21.55 12.40 5.75 3.25 0 0 0 0 800.00 850.00 52.15 38.85 26.90 16.65 8.70 5.80 3.30 0 0 0 850.00 900.00 60.10 45.65 32.85 21.75 12.55 8.80 5.85 3.35 0 0 900.00 950.00 68.05 52.75 39.10 27.15 16.85 12.60 8.85 5.90 3.40 0 950.00 1000.00 76.55 60.40 45.90 33.10 21.95 16.9 512.70 8.9 55.95 3.45 1000.00 1050.00 85.40 68.40 53.05 39.40 27.85 22.05 17.05 12.75 9.00 6.00 1050.00 1100.00 94.75 76.90 60.70 46.20 33.30 27.50 22.15 17.15 12.85 9.10 1100.00 1150.00 104.50 85.75 68.75 58.35 39.65 33.45 27.60 22.25 17.25 12.90 1150.00 1200.00 114.70 95.10 77.25 61.00 46.45 39.80 33.55 27.70 22.35 17.35 1200.00 1250.00 125.50 104.90 86.15 69.05 53.65 46.60 39.90 33.65 27.85 22.45 1250.00 1300.00 136.95 115.10 95.50 77.55 61.30 53.80 46.70 40.05 33.80 27.95 1300.00 1350.00 148.45 125.95 105.30 86.50 69.40 61.45 53.95 46.85 40.20 33.90 1350.00 1400.00 159.90 137.40 115.50 95.85 77.90 69.55 61.60 54.10 47.00 40.30 1400.00 1450.00 172.10 148.90 126.40 105.70 86.85 78.05 69.75 61.75 54.25 47.10 1450.00 1500.00 184.85 160.35 137.85 115.90 96.20 87.05 78.25 69.90 61.90 51.40 1500.00 1550.00 197.60 172.60 149.35 126.85 106.10 96.40 87.25 78.40 70.05 62,05 1550.00 1600.00 210.35 185.35 160.80 138.30 116.30 106.30 96.60 87.40 78.55 70.25 1600.00 1650.00 223.90 198.10 173.10 149.80 127.30 116.50 106.50 96.75 87.60 78.75 1650.00 1700.00 237.95 210.85 185.85 161.25 138.75 127.50 116.70 106.70 96.95 87.50 1700.00 1750.00 251.95 224.45 198.60 173.60 150.25 139.00 127.75 116.90 106.90 97.15 1750.00 1800.00 266.00 238.50 211.35 186.35 161.70 150.45 139.20 127.95 117.10 107.10 1800.00 1850.00 280.95 252.50 225.00 199.10 174.10 161.95 150.70 139.45 128.20 117.30 1850.00 1900.00 296.25 266.55 239.05 211.85 186.85 174.35 162.15 150.90 139.65 128.40 1900.00 1950.00 311.55 281.55 253.05 225.55 199.60 187.10 174.60 162.40 151.15 139.90 1950.00 2000.00 326.85 296.85 267.10 239.60 212.35 199.85 187.35 174.85 162.60 151.35 2000.00 2050.00 343.15 312.15 282.15 253.60 226.10 212.60 200.10 187.60 175.10 162.85 2050.00 2100.00 359.70 327.45 227.45 297.65 240.15 226.40 212.85 200.35 187.85 175.35 2100.00 2200.00 376.30 343.80 312.75 282.75 254.15 240.40 226.65 213.10 200.60 188.10 2150.00 2000.00 392.85 360.35 328.05 298.05 268.20 254.45 240.70 226.95 213.35 200.85 2200.00 2250.00 410.55 376.95 344.45 313.35 283.35 268.45 254.70 240.95 227.20 213.60 2250.00 2300.00 428.40 393.50 361.00 328.65 298.65 283.65 268.75 255.00 241.25 227.50 2300.00 2350.00 446.25 411.25 377.60 345.10 313.95 298.95 283.95 269.00 255.25 241.50 2350.00 2400.00 464.95 429.10 394.15 361.65 329.25 314.25 229.25 284.25 269.30 255.55 2400.00 2450.00 481.95 446.95 411.95 378.25 345.75 329.55 314.55 299.55 284.55 269.55 2450.00 2500.00 499.80 464.80 429.80 394.80 362.30 346.05 329.85 314.85 299.85 284.85 Excess over P2,500.00 Multiplied by the Rate Given Below P2,500.00 and over 36% 33% 33% 33% 30% 30% 30% 27% 27% 27% - PLUS - 509.15 473.75 438.75 403.75 370.60 354.35 338.10 322.50 307.30 292.50 LEGEND: HF - Head of the Family 1;2;3;4;5 etc. - refer to additional exemption for dependent children. MONTHLY WITHHOLDING TABLE If The Payroll Period With Respect To An Employee is Monthly ======================================================= And The Wages Are And The Personal Exemption Claimed Is ---------------------------------- Monthly Wages HF HF HF HF HF HF HF HF HF HF At least But Less w/1D w/2D w/3D w/4D w/5D w/6D w/7D w/8D w/9D Than The Amount of Tax To Be Withheld Shall Be P 0.00 P392.00 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 P 0 392.00 400.00 0 0 0 0 0 0 0 0 0 0 400.00 420.00 0 0 0 0 0 0 0 0 0 0 420.00 440.00 0 0 0 0 0 0 0 0 0 0 440.00 460.00 0 0 0 0 0 0 0 0 0 0 460.00 480.00 0 0 0 0 0 0 0 0 0 0 480.00 500.00 0 0 0 0 0 0 0 0 0 0 500.00 520.00 0 0 0 0 0 0 0 0 0 0 520.00 540.00 0 0 0 0 0 0 0 0 0 0 540.00 560.00 0 0 0 0 0 0 0 0 0 0 560.00 580.00 0 0 0 0 0 0 0 0 0 0 580.00 600.00 0 0 0 0 0 0 0 0 0 0 600.00 620.00 0 0 0 0 0 0 0 0 0 0 620.00 640.00 0 0 0 0 0 0 0 0 0 0 640.00 680.00 6.15 0 0 0 0 0 0 0 0 0 680.00 720.00 8.20 0 0 0 0 0 0 0 0 0 720.00 760.00 10.20 0 0 0 0 0 0 0 0 0 760.00 800.00 12.25 0 0 0 0 0 0 0 0 0 800.00 840.00 14.30 0 0 0 0 0 0 0 0 0 840.00 880.00 17.00 6.35 0 0 0 0 0 0 0 0 880.00 920.00 20.10 8.40 0 0 0 0 0 0 0 0 920.00 960.00 23.15 10.40 0 0 0 0 0 0 0 0 960.00 1000.00 26.20 12.45 0 0 0 0 0 0 0 0 1000.00 1100.00 32.10 16.55 6.05 0 0 0 0 0 0 0 1100.00 1200.00 42.30 24.20 11.15 0 0 0 0 0 0 0 1200.00 1300.00 52.90 32.50 16.85 6.25 0 0 0 0 0 0 1300.00 1400.00 64.80 42.70 24.50 11.35 0 0 0 0 0 0 1400.00 1500.00 77.20 53.35 32.90 17.15 6.45 0 0 0 0 0 1500.00 1600.00 90.80 65.25 43.10 24.80 11.55 6.55 0 0 0 0 1600.00 1700.00 104.95 77.70 53.85 33.30 17.45 11.65 6.65 0 0 0 1700.00 1800.00 120.25 91.30 65.75 43.50 25.10 17.60 11.75 6.75 0 0 1800.00 1900.00 136.15 105.55 78.25 54.30 33.70 25.25 17.75 11.85 6.85 0 1900.00 2000.00 153.15 120.85 91.85 66.20 43.90 33.90 25.40 17.90 11.95 6.95 2000.00 2100.00 170.85 136.80 106.15 78.80 54.75 44.10 34.10 25.55 18.05 12.05 2100.00 2200.00 189.55 153.80 121.45 92.40 66.65 55.00 44.30 34.30 25.70 18.20 2200.00 2300.00 209.00 171.55 137.50 106.75 79.30 66.90 55.25 44.50 34.50 25.85 2300.00 3400.00 229.40 190.25 154.50 122.05 92.90 79.60 67.15 55.45 44.70 34.70 2400.00 2500.00 251.00 209.80 172.30 138.15 107.35 93.20 79.85 67.35 55.70 44.90 2500.00 2600.00 273.95 230.20 191.00 155.15 122.65 107.65 93.45 80.10 67.60 55.95 2600.00 2700.00 296.90 251.90 210.60 173.05 138.80 122.95 107.95 93.70 80.40 67.85 2700.00 2800.00 319.85 274.85 231.00 191.75 155.80 139.15 123.25 108.25 94.00 80.65 2800.00 2900.00 344.25 297.80 252.80 211.40 173.75 156.15 139.50 123.55 108.55 94.25 2900.00 3000.00 369.75 320.75 275.75 231.80 192.45 174.15 156.50 139.80 123.85 108.85 3000.00 3100.00 395.25 345.25 298.70 253.70 212.20 192.85 174.50 156.80 140.15 124.15 3100.00 3200.00 420.75 370.75 321.65 276.65 232.60 212.60 193.20 174.85 157.15 140.50 3200.00 3300.00 447.85 396.25 346.25 299.60 254.60 233.00 213.00 193.55 175.25 157.50 3300.00 3400.00 475.90 421.75 371.75 322.55 277.55 255.05 233.40 213.40 193.95 175.60 3400.00 3500.00 503.95 448.95 397.25 347.25 300.50 278.00 255.50 233.80 213.80 194.30 3500.00 3600.00 532.00 477.00 422.75 372.75 323.45 300.95 278.45 255.95 234.20 214.20 3600.00 3700.00 561.90 505.05 450.05 398.25 348.25 323.90 301.40 278.90 256.40 234.60 3700.00 3800.00 592.50 533.10 478.10 423.75 373.75 348.75 324.35 301.85 279.35 256.85 3800.00 3900.00 623.10 563.10 506.15 451.15 399.25 374.25 349.25 324.80 302.30 279.80 3900.00 4000.00 653.70 593.70 534.20 479.20 424.75 399.75 374.75 349.75 325.25 302.75 4000.00 4100.00 686.30 624.30 564.30 507.25 452.25 425.25 400.25 375.25 350.25 325.70 4100.00 4200.00 719.45 654.90 594.90 535.30 480.30 452.30 425.75 400.75 375.75 350.75 4200.00 4300.00 762.60 687.60 625.50 565.50 508.35 480.85 453.35 426.25 401.25 376.25 4300.00 2400.00 785.75 720.75 656.10 596.10 536.40 508.90 481.40 453.90 426.75 401.75 4400.00 4500.00 821.15 753.90 688.90 626.70 566.70 536.95 509.45 481.95 454.45 427.25 4500.00 4600.00 856.85 787.05 772.05 657.30 597.30 567.30 537.50 510.00 482.50 455.00 4600.00 4700.00 892.55 822.55 75 .20 690.20 627.90 597.90 567.90 538.05 510.55 483.05 4700.00 4850.00 928.25 858.25 788.35 723.35 658.50 628.50 598.50 568.50 538.60 511.10 4800.00 4900.00 963.95 893.95 823.95 756.50 691.50 659.10 629.10 599.10 569.10 539.15 4900.00 5000.00 999.65 929.65 859.65 789.65 724.65 692.15 659.70 629.70 599.70 569.70 Excess over P5,000.00 - Multiplied by the Rate Given Below P5,000.00 and over 36% 33% 33% 33% 30% 30% 30% 27% 27% 27% - PLUS - 1018.35 947.50 877.30 807.50 741.25 708.75 676.25 645.00 615.00 585.00 LEGEND: HF - Head of the Family (Refers to an unmarried man or woman with one or both parents or one or more brothers or sister (living with and dependent upon him or her for their chief support, where such brother/s or sister/s (are unmarried and must not be more than 21 years old and nor gainfully employed. 1;2;3;4;5 etc.- refer to additional exemption for dependent children. HF - w/ Dependent/s (Refers to a widow, widower or those legally separated from their spouse, with one or more legitimate, (recognized natural or legally adopted children living with and dependent upon him or her for their (chief support where such children are not more than 21 years of age, unmarried, and not gainfully (employed or where such children are incapable of self-support due to mental and/or physical capacity.