On December 16, 2024, the IRS released the final federal withholding tax tables for 2025 and the new withholding rules have been implemented inside our 2025 Payroll Mate payroll software. The official IRS Publication 15-T for 2025 includes both “Percentage Method Tables for Automated Payroll Systems,” which is the calculation method used by Payroll Mate, and the “Wage Bracket Method Tables” for manual calculation of federal income tax.
Below are the federal withholding tax tables included in the 2025 Publication 15-T for use with “Worksheet 1A” (Employer’s Withholding Worksheet for Percentage Method Tables for Automated Payroll Systems):
2025 Fed Tables: Married Filing Jointly (W-4 is from 2020 or later )
| At least… | But less than… | The tentative amount to withhold is… | Plus this percentage.. | of the amount that the Adjusted Annual Wage exceeds… |
| $0 | $15,000 | $0.00 | 0% | $0 |
| $15,000 | $26,925 | $0.00 | 10% | $15,000 |
| $26,925 | $63,475 | $1,192.50 | 12% | $26,925 |
| $63,475 | $118,350 | $5,578.50 | 22% | $63,475 |
| $118,350 | $212,300 | $17,651.00 | 24% | $118,350 |
| $212,300 | $265,525 | $40,199.00 | 32% | $212,300 |
| $265,525 | $390,800 | $57,231.00 | 35% | $265,525 |
| $390,800 | $101,077.25 | 37% | $390,800 |
2025 Fed Tables: Single or Married Filing Separately (W-4 is from 2020 or later )
| At least… | But less than… | The tentative amount to withhold is… | Plus this percentage.. | of the amount that the Adjusted Annual Wage exceeds… |
| $0 | $7,500 | $0.00 | 0% | $0 |
| $7,500 | $13,463 | $0.00 | 10% | $7,500 |
| $13,463 | $31,738 | $596.25 | 12% | $13,463 |
| $31,738 | $59,175 | $2,789.25 | 22% | $31,738 |
| $59,175 | $106,150 | $8,825.50 | 24% | $59,175 |
| $106,150 | $132,763 | $20,099.50 | 32% | $106,150 |
| $132,763 | $320,675 | $28,615.50 | 35% | $132,763 |
| $320,675 | $94,384.88 | 37% | $320,675 |
2025 Fed Tables: Unmarried Head of Household (W-4 is from 2020 or later )
| At least… | But less than… | The tentative amount to withhold is… | Plus this percentage.. | of the amount that the Adjusted Annual Wage exceeds… |
| $0 | $11,250 | $0.00 | 0% | $0 |
| $11,250 | $19,750 | $0.00 | 10% | $11,250 |
| $19,750 | $43,675 | $850.00 | 12% | $19,750 |
| $43,675 | $62,925 | $3,721.00 | 22% | $43,675 |
| $62,925 | $109,900 | $7,956.00 | 24% | $62,925 |
| $109,900 | $136,500 | $19,230.00 | 32% | $109,900 |
| $136,500 | $324,425 | $27,742.00 | 35% | $136,500 |
| $324,425 | $93,515.75 | 37% | $324,425 |
Example: 1 A married (filing jointly) employee who gets paid $700 weekly, would pay $12 in federal taxes in 2025, And if the employee is single (or married filing separately) then the weekly federal taxes would be $45. These calculations assume the employee filled out form W-4 for 2020 or later.
Example 2: A single employee earning $1,795 biweekly would pay $137 in federal taxes. If the same employee is married and files jointly, the federal tax would be $64. If the employee uses “head of household” as the filing status, the tax would amount to $98.
Please download the latest Payroll Mate 2025 to calculate the accurate federal and state payroll taxes for the 2025 tax year.