Instructions For Form Wr Page 12
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17Daily or miscellaneous payroll period (Oregon)
Amount of tax to be withheld
Wage
Number of Withholding Allowances
Two or Less
Three or More
But
Single
Married
Single or Married
At
Less
Least Than
0
1
2
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
0 -
10
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
10 -
20
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
20 -
30
2
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
30 -
40
2
2
1
2
1
1
0
0
0
0
0
0
0
0
0
0
0
0
40 -
50
3
3
2
2
2
1
1
0
0
0
0
0
0
0
0
0
0
0
50 -
60
4
3
3
3
2
2
1
1
0
0
0
0
0
0
0
0
0
0
60 -
70
4
4
4
3
3
3
2
2
1
1
0
0
0
0
0
0
0
0
70 -
80
5
5
4
4
4
3
3
2
2
1
1
0
0
0
0
0
0
0
80 -
90
6
6
5
5
5
4
4
3
3
2
2
1
1
0
0
0
0
0
90 - 100
7
6
6
6
5
5
4
4
4
3
3
2
2
1
0
0
0
0
100 - 110
8
7
7
6
6
6
5
5
4
4
4
3
2
2
1
1
0
0
110 - 120
8
8
7
7
7
6
6
6
5
5
4
4
3
3
2
2
1
1
120 - 130
9
9
8
8
8
7
7
6
6
6
5
5
4
4
3
3
2
1
130 - 140
10
9
9
9
8
8
8
7
7
6
6
6
5
5
4
3
3
2
140 - 150
11
10
10
9
9
9
8
8
7
7
7
6
6
5
5
4
4
3
For Wage of $150 and over, use 9 percent of amount over $150 plus...
150 - Over
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Note: If more than 14 withholding allowances are claimed, use the daily formula on page 14.
Use of the Daily or Miscellaneous Table
Irregular Wage Payments:
The daily or miscellaneous table is used for regular pay periods of less than one week. It is also used in the case of any
employee who has no payroll period. This method requires a determination of the number of days (including Sundays
and holidays) in the period covered by the wage payment. If the wages are unrelated to a specific length of time (for
example, commissions paid on completion of a sale), then the number of days must be counted from the date of
payment back to the latest of these three events: (a) the last payment of wages made during the same calendar year,
(b) the date employment commenced if during the same calendar year, or (c) January 1 of the same year.
Example:
Employee claiming five withholding allowances, is employed for 25 days, and his total wage for the 25
days is $2,000. The amount of tax to be withheld is computed as follows:
Total wage payment ..................................................................................................................................... $2,000.00
Average daily wage (total divided by 25) ........................................................................................................ 80.00
Tax on average daily wage from table for five allowances ............................................................................. 3.00
Total tax to be withheld (tax on average daily wage multiplied by 25) ...................................................... 75.00
Alternative Withholding Method for Supplemental Wage Payments
Employers may use a 9 percent flat rate to figure withholding on supplemental wages that are paid at a
different time than an employee’s regular payday. Some employers may find this a convenient alternative to
the standard daily formula outlined above. Supplemental wages include bonuses, overtime pay, commissions,
or any other form of payment received in addition to the employee’s regular pay.
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