If the amount of wages is:

Not over $200---.

Over $200 but not over $700_. Over $700 but not over $1,200-Over $1,200 but not over $4,400Over $4,400 but not over $8,800_. Over $8,800 but not over $11,000_ Over $11,000‒‒‒‒

The amount of income tax to be withheld shall be:

0.

14% of excess over $200.

$70 plus 15% of excess over $700. $145 plus 17% of excess over $1,200. $689 plus 20% of excess over $4,400. $1,569 plus 25% of excess over $8,800. $2,119 plus 30% of excess over $11,000.

(b) Married Person:

the amount of wages is:

Not over $200‒‒‒‒

Over $200 but not over $1,200_.

Over $1,200 but not over $4,400_. Over $4,400 but not over $8,800__ Over $8,800 but not over $17,700_. Over $17,700 but not over $22,000Over $22,000--

The amount of income tax to be withheld shall be:

0.

14% of excess over $200.

$140 plus 15% of excess over $1,200. $620 plus 17% of excess over $4,400. $1,368 plus 20% of excess over $8,800. $3,148 plus 25% of excess over $17,700. $4.223 plus 30% of excess over $22,000.

(c) Wages paid before May 1, 1966. With respect to wages paid before May 1, 1966, instead of determining the amount of tax to be deducted and withheld in accordance with the tables set forth in section 3402(a), the amount of tax to be deducted and withheld under the percentage method of withholding shall be equal to

(1) 14 percent with respect to wages paid after March 4, 1964, and before May 1, 1966, and

(2) 18 percent with respect to wages paid before March 5, 1964,

of the amount by which the wages exceed the number of withholding exemptions claimed, multiplied by the amount of one such exemption as shown in the table contained in paragraph (a) (2)

§ 31.3402(b) -2.

[T.D. 7115, 36 F.R. 9209, May 21, 1971]

of

Daily or miscellaneous

Amount of one wit holding exemption

$14.

28.

31.

62.

187.

375.

750.

2.

(per day of such period).

(2) If wages are paid with respect to period which is not a payroll period, t withholding exemption allowable with r spect to each payment of such wages shall the exemption allowed for a miscellaneo payroll period containing a number of day (including Sundays and holidays) equal the number of days in the period with r spect to which such wages are paid.

(3) In any case in which wages are pai by an employer without regard to any pa roll period or other period, the withholdin exemption allowable with respect to eac payment of such wages shall be the exemp tion allowed for a miscellaneous payro period containing a number of days equal t the number of days (including Sundays an holidays) which have elapsed since the dat of the last payment of such wages by suc employer during the calendar year, or th date of commencement of employment wit such employer during such year, or Janu ary 1 of such year, whichever is the later.

(4) In any case in which the period, o the time described in paragraph (3), in re spect of any wages is less than one week, th Secretary or his delegate, under regulation prescribed by him, may authorize an em ployer, in computing the tax required to b deducted and withheld, to use the excess of the aggregate of the wages paid to the em ployee during the calendar week over the withholding exemption allowed by this subsection for a weekly payroll period.

(5) In determining the amount to be deducted and withheld under this subsection,