Income Tax Withholding Tables And Instructions For Employers Page 33
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69Single Persons - Daily or Miscellaneous Payroll Period
If the wages are -
And the number of withholding allowances claimed is -
At
But less
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The amount of income tax to be withheld is -
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263 and over use the percentage method beginning 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 employer who has no payroll period. This method requires a determination of the number of days in the period covered
by the wage payments excluding Sundays and holidays. If the wages are unrelated to a specific length of time (for example,
commissions paid on completion of a sale), count back to the number of days from the date of payment
to the latest of these three events: (a) the last payment of wages made during the same calendar year, (b) the date employ-
ment began if it is during the same calendar year, or (c) January 1 of the same year.
Example:
To find the amount of income tax to be withheld for other than a daily payroll period, determine the average daily wage in the
miscellaneous period, select the amount of tax from the table, and multiply that amount by the number of days in the period. A
single person claiming one allowance on his Form NC-4 is employed for three days each week and his total wages for the three
days, computed on an hourly basis, is $271.00. The amount of income tax to be withheld is computed as follows:
Total wage payment................................................................................................................................. $271.00
Average Daily Wage (total divided by three) ............................................................................................ $90.33
Tax on average daily wage (from bracket for $89.00 - $92.00) and column for one allowance ...............
$4.00
Total tax to be withheld (tax on average daily wage multiplied by three) .................................................. $12.00
Supplemental Wage Payments:
NOTE: The daily or miscellaneous table is not to be used for employees who have a regular payroll period and receive in
addition to their regular pay, but not at the same time, supplemental wage payments such as bonuses, overtime pay,
commissions, etc. If such supplemental wages are paid, see Supplemental Wage section 12 in these instructions.
Page 33
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