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prescribed in paragraph (d) of § 31.3402 (b)-1 with respect to employers using the percentage method in similar cases.

(3) As used in this paragraph the term "calendar week" means a period of seven consecutive days beginning with Sunday and ending with Saturday.

(e) Rounding off of wage payment. In determining the amount to be deducted and withheld under the wage bracket method the wages may, at the election of the employer, be computed to the nearest dollar, provided such wages are in excess of the highest wage bracket of the applicable table. For the purpose of the computation to the nearest dollar, the payment of a fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case it shall be increased to $1.00. Thus, if the payroll period of an employee is weekly and the wage payment of such employee is $255.49, the employer may compute the tax on the excess over $200 as if the excess were $55 instead of $55.49. If the weekly wage payment is $255.50, the employer may, in computing the tax, consider the excess over $200 to be $56 instead of $55.50.

[T.D. 6516, 25 F.R. 13032, Dec. 20, 1960, as amended by T.D. 6860, 30 F.R. 13942, Nov. 4, 1965]

§ 31.3402 (c)-2 Wages paid before March 5, 1964.

In respect of wages paid before March 5, 1964, the following tables shall be used in lieu of those set forth in section 3402 (c):

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