If so, no income tax is to be withheld.ġNumber of regular allowances claimed on DE-4. Determine if the employee's gross salary and wages are less than or equal to the amount shown in the Low Income Exemption Table below.Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.Add the taxable biweekly fringe benefits (e.g., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.Subtract the nontaxable biweekly Federal Employees Health Benefits Plan payment(s) (includes dental and vision insurance program and Flexible Spending Account - health care and dependent care deductions) from the amount computed in step 1.Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
Withholding Formula (Effective Pay Period 07, 2022) If less than 10, precede with a 0. If no allowances are claimed, enter 00.Įmployees who have not submitted a DE-4 will default to Single and zero (S00) allowances. If less than 10, precede with a 0. If no allowance are claimed, enter 00.ĭetermine the Additional Allowances Claimed field as follows:įirst and Second Positions - Enter the number of additional allowances claimed on the DE-4. Second and Third Positions - Enter the total number of regular allowances claimed in Item 1 of the DE-4. Enter M (married), S (single), or H (head of household). S/M/H, Number of Regular Allowances, Number of Additional Allowancesĭetermine the Total Number of Allowances Claimed field as follows:įirst Position - Enter the employee's marital status indicated on the allowance certificate. No action on the part of the employee or the personnel office is necessary.
The low income exemption amount for Single and Married with 0 or 1 allowance has changed from $15,267 to $15,916.The income tax withholdings formula for the State of California includes the following changes: TAXES 22-21, California State Income Tax Withholding
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