COMPUTATION FOR WITHHOLDING TAX (Effective January 1, 2015) BIWEEKLY PAYROLL PERIOD

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1 (Effective January 1, 2015) Subtract from gross biweekly salary for each exemption claimed on the W-4 form and the following employee deduction items: (1) Group $ 0 - $ % less $ 0.00 $ 0 - $ % less $ % less , % less , % less ,040-3, % less ,529-3, % less ,212-6, % less ,579-7, % less ,146-9, % less ,369-15, % less ,194-16, % less ,915-15, % less ,158-18, % less ,981-9,999, % less ,210-9,999, % less Subtract from gross monthly salary $ for each exemption claimed on the W-4 form and the following employee deduction items: (1) Group % less % less % less , % less , % less ,254-6, % less ,313-7, % less ,958-13, % less ,754-15, % less ,317-19, % less ,967-34, % less ,921-35, % less ,483-34, % less ,008-39, % less ,625-9,999, % less ,454-9,999, % less (OASI Portion) - The employee will pay 6.20% to maximum earnings of $118,500 for this calendar year. (OAHI Portion-Medicare) - The employee will pay 1.45% on all earnings up to $200,000 and 2.35% on all earnings in excess of $200,000 (no maximum) for this calendar year. Teacher Retirement (TRS) - The present employee contribution for TRS is 6.70% of gross earnings and the State contribution is 6.80%. Optional Retirement Program (ORP) - The present employee contribution for ORP is 6.65% of gross earnings and the State contribution is 6.60% Calculating FIT for Nonresident Aliens Step 1 For biweekly, add $88.50 to gross wages before calculating FIT. For monthly, add $ Step 2 Using the figure from Step 1, calculate FIT using the BPP Computation For Withholding Tax tables.

2 (Effective January 1, 2014) Subtract from gross biweekly salary for each exemption claimed on the W-4 form and the following employee deduction items: (1) Group $ 0 - $ % less $ 0.00 $ 0 - $ % less $ % less , % less , % less ,023-3, % less ,506-3, % less ,163-6, % less ,523-7, % less ,050-9, % less ,254-15, % less ,050-15, % less ,667-15, % less ,906-17, % less ,731-9,999, % less ,925-9,999, % less Subtract from gross monthly salary $ for each exemption claimed on the W-4 form and the following employee deduction items: (1) Group % less % less % less , % less , % less ,217-6, % less ,263-7, % less ,854-13, % less ,633-15, % less ,108-19, % less ,717-33, % less ,608-34, % less ,946-34, % less ,463-38, % less ,083-9,999, % less ,838-9,999, % less (OASI Portion) - The employee will pay 6.20% to maximum earnings of $117,000 for this calendar year. (OAHI Portion-Medicare) - The employee will pay 1.45% on all earnings up to $200,000 and 2.35% on all earnings in excess of $200,000 (no maximum) for this calendar year. Teacher Retirement (TRS) - The present employee contribution for TRS is 6.40% of gross earnings and the State contribution is 6.80%. Optional Retirement Program (ORP) - The present employee contribution for ORP is 6.65% of gross earnings and the State contribution is 6.60% Calculating FIT for Nonresident Aliens Step 1 For biweekly, add $86.50 to gross wages before calculating FIT. For monthly, add $ Step 2 Using the figure from Step 1, calculate FIT using the BPP Computation For Withholding Tax tables.

3 (Effective January 1, 2013) Subtract from gross biweekly salary $ for each exemption claimed on the W-4 form and the following employee deduction items: (1) Group $ 0 - $ % less $ 0.00 $ 0 - $ % less $ % less , % less , % less ,006-3, % less ,479-3, % less ,108-5, % less ,463-7, % less ,950-8, % less ,133-15, % less ,898-15, % less ,406-15, % less ,640-17, % less ,469-9,999, % less ,627-9,999, % less Subtract from gross monthly salary $ for each exemption claimed on the W-4 form and the following employee deduction items: (1) Group % less % less % less , % less , % less ,179-6, % less ,204-7, % less ,733-12, % less ,504-15, % less ,892-19, % less ,454-33, % less ,279-33, % less ,379-33, % less ,888-38, % less ,517-9,999, % less ,192-9,999, % less (OASI Portion) - The employee will pay 6.20% to maximum earnings of $113,700 for this calendar year. (OAHI Portion-Medicare) - The employee will pay 1.45% on all earnings up to $200,000 and 2.35% on all earnings in excess of $200,000 (no maximum) for this calendar year. Teacher Retirement (TRS) - The present employee contribution for TRS is 6.40% of gross earnings and the State contribution is 6.4%.

4 (Effective January 1, 2012) Subtract from gross biweekly salary $ for each exemption claimed on the W-4 form and the following employee deduction items: (1) Group $ 0 - $ $ 0 - $ % less $ % less $ , % less , % less ,442-3, % less ,031-5, % less ,377-6, % less ,800-8, % less ,954-15, % less ,675-15, % less ,019-9,999, % less ,248-9,999, % less 1, Subtract from gross monthly salary $ for each exemption claimed on the W-4 form and the following employee deduction items: (1) Group $ 0 - $ $ 0 - $ % less $ , % less $ , % less ,125-6, % less ,125-7, % less ,567-12, % less ,317-15, % less ,567-18, % less 1, ,067-32, % less 1, ,796-33,038 33% less 2, ,542-9,999, % less 1, ,038-9,999, % less 2, (OASI Portion) - The employee will pay 4.20% to maximum earnings of $110,100 for this calendar year. (OAHI Portion-Medicare) - The employee will pay 1.45% on all earnings (no maximum) for this calendar year. Teacher Retirement (TRS) - The present employee contribution for TRS is 6.40% of gross earnings and the State contribution is 6.0%. Emoluments FIT is calculated at the flat 25% rate.

5 (Effective January 1, 2011) Subtract from gross biweekly salary $ for each exemption claimed on the W-4 form and the following employee deduction items: (1) Group $ 0 - $ $ 0 - $ % less $ % less $ , % less , % less ,408-3, % less ,958-5, % less ,296-6, % less ,663-8, % less ,788-14, % less ,469-14, % less ,663-9,999, % less ,887-9,999, % less 1, Subtract from gross monthly salary $ for each exemption claimed on the W-4 form and the following employee deduction items: (1) Group $ 0 - $ $ 0 - $ % less $ , % less $ , % less ,075-6, % less ,050-7, % less ,408-12, % less ,142-14, % less ,271-18, % less 1, ,708-31, % less 1, ,350-32,254 33% less 2, ,771-9,999, % less 1, ,254-9,999, % less 2, (OASI Portion) - The employee will pay 4.20% to maximum earnings of $106,800 for this calendar year. (OAHI Portion-Medicare) - The employee will pay 1.45% on all earnings (no maximum) for this calendar year. Teacher Retirement (TRS) - The present employee contribution for TRS is 6.40% of gross earnings and the State contribution is 6.644%.

6 (Effective January 1, 2010) Subtract from gross biweekly salary $ for each exemption claimed on the W-4 form and the following employee deduction items: (1) Group $ 0 - $ $ 0 - $ % less $ % less $ , % less , % less ,387-2, % less ,913-3, % less ,604-3, % less ,617-4, % less ,248-3, % less ,771-5, % less ,373-6, % less ,579-8, % less ,688-14, % less ,346-14, % less ,450-9,999, % less ,669-9,999, % less 1, Subtract from gross monthly salary $ for each exemption claimed on the W-4 form and the following employee deduction items: (1) Group $ 0 - $ $ 0 - $ 1, % less $ , % less $ , % less ,042-6, % less ,004-5, % less ,313-7, % less ,642-7, % less ,838-10, % less 1, ,038-7, % less ,338-12, % less ,308-14, % less ,088-18, % less 1, ,492-31, % less 1, ,083-31,783 33% less 2, ,308-9,999, % less 1, ,783-9,999, % less 2, (OASI Portion) - The employee will pay 6.20% to maximum earnings of $106,800 for this calendar year. (OAHI Portion-Medicare) - The employee will pay 1.45% on all earnings (no maximum) for this calendar year. Teacher Retirement (TRS) - The present employee contribution for TRS is 6.40% of gross earnings and the State contribution is 6.644%.

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