CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

LESSON 12-2LESSON 12-2

Determining Payroll Tax Withholding

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LESSON 12-2CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

EMPLOYEE’S WITHHOLDING ALLOWANCE EMPLOYEE’S WITHHOLDING ALLOWANCE CERTIFICATECERTIFICATE

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1. Write the employee’s name and address2. Write the employee’s social security number.3. Check the appropriate marital status block.4. Write the total number of withholding allowances claimed.5. The employee signs and dates the form.

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LESSON 12-2CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

EMPLOYEE’S INCOME TAX WITHHOLDING EMPLOYEE’S INCOME TAX WITHHOLDING – MARRIED PERSONS– MARRIED PERSONS page 348

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1. Select the appropriate table.

2. Locate the employee’s total earnings.

3. Intersection of wages and number of allowances column.

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LESSON 12-2CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

TERMS REVIEWTERMS REVIEW

payroll taxes withholding allowance social security tax Medicare tax tax base

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