MICHIGAN INCOME TAX WITHHOLDING TABLES
Per Diem (daily) Payroll Period
(effective January 1, 2000)
This table is based on the total number of calendar days for the current year.
4.2% of gross pay should be withheld if no exemptions are claimed.
and the number of withholding exemptions claimed is ----
If wages are
but
0
1
2
3
4
5
6
7
8
9
10
at
less
the amount of income tax withheld is ----
least
than
45
46
1.91
1.58
1.25
0.92
0.59
0.26
46
47
1.95
1.62
1.29
0.96
0.63
0.30
47
48
2.00
1.67
1.34
1.01
0.68
0.35
0.02
48
49
2.04
1.71
1.38
1.05
0.72
0.39
0.06
49
50
2.08
1.75
1.42
1.09
0.76
0.43
0.10
50
51
2.12
1.79
1.46
1.13
0.80
0.47
0.14
51
52
2.16
1.83
1.50
1.17
0.84
0.51
0.18
52
53
2.21
1.88
1.55
1.22
0.89
0.56
0.23
53
54
2.25
1.92
1.59
1.26
0.93
0.60
0.27
54
55
2.29
1.96
1.63
1.30
0.97
0.64
0.31
55
56
2.33
2.00
1.67
1.34
1.01
0.68
0.35
0.02
56
57
2.37
2.04
1.71
1.38
1.05
0.72
0.39
0.06
57
58
2.42
2.09
1.76
1.43
1.10
0.77
0.44
0.11
58
59
2.46
2.13
1.80
1.47
1.14
0.81
0.48
0.15
59
60
2.50
2.17
1.84
1.51
1.18
0.85
0.52
0.19
60
61
2.54
2.21
1.88
1.55
1.22
0.89
0.56
0.23
61
62
2.58
2.25
1.92
1.59
1.26
0.93
0.60
0.27
62
63
2.63
2.30
1.97
1.64
1.31
0.98
0.65
0.32
63
64
2.67
2.34
2.01
1.68
1.35
1.02
0.69
0.36
0.03
64
65
2.71
2.38
2.05
1.72
1.39
1.06
0.73
0.40
0.07
65
66
2.75
2.42
2.09
1.76
1.43
1.10
0.77
0.44
0.11
66
67
2.79
2.46
2.13
1.80
1.47
1.14
0.81
0.48
0.15
67
68
2.84
2.51
2.18
1.85
1.52
1.19
0.86
0.53
0.20
68
69
2.88
2.55
2.22
1.89
1.56
1.23
0.90
0.57
0.24
69
70
2.92
2.59
2.26
1.93
1.60
1.27
0.94
0.61
0.28
70
71
2.96
2.63
2.30
1.97
1.64
1.31
0.98
0.65
0.32
71
72
3.00
2.67
2.34
2.01
1.68
1.35
1.02
0.69
0.36
0.03
72
73
3.05
2.72
2.39
2.06
1.73
1.40
1.07
0.74
0.41
0.08
73
74
3.09
2.76
2.43
2.10
1.77
1.44
1.11
0.78
0.45
0.12
74
75
3.13
2.80
2.47
2.14
1.81
1.48
1.15
0.82
0.49
0.16
75
76
3.17
2.84
2.51
2.18
1.85
1.52
1.19
0.86
0.53
0.20
76
77
3.21
2.88
2.55
2.22
1.89
1.56
1.23
0.90
0.57
0.24
77
78
3.26
2.93
2.60
2.27
1.94
1.61
1.28
0.95
0.62
0.29
78
79
3.30
2.97
2.64
2.31
1.98
1.65
1.32
0.99
0.66
0.33
79
80
3.34
3.01
2.68
2.35
2.02
1.69
1.36
1.03
0.70
0.37
0.04
4.2% of excess over $80 plus
$80
3.36
3.03
2.70
2.37
2.04
1.71
1.38
1.05
0.72
0.39
0.06
and over
-23-