Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables If you want to combine amounts to be withheld as income tax,employee social security tax, and employee Medicare tax, you may usethe combined tables on pages 38-57. Combined withholding tables for single and married taxpayers areshown for weekly, biweekly, semimonthly, monthly, and daily ormiscellaneous payroll periods. The payroll period and marital statusof the employee determine the table to be used. If the wages are greater than the highest wage bracket in theapplicable table, you will have to use one of the other methods forfiguring income tax withholding described in this publication or inCircular E. For wages that do not exceed $76,200, the combined socialsecurity tax rate and Medicare tax rate is 7.65% each for both theemployee and the employer for wages paid in 2000. You can figure theemployee social security tax by multiplying the wages by 6.2%, and youcan figure the employee Medicare tax by multiplying the wages by1.45%. The combined tables give the correct total withholding only ifwages for social security and Medicare taxes and income taxwithholding are the same. When you have paid more than the maximumamount of wages subject to social security tax ($76,200 in 2000) in acalendar year, you may no longer use the combined tables. If you use the combined withholding tables, use the following stepsto find the amounts to report on your Form 941, Employer'sQuarterly Federal Tax Return. Employee social security tax withheld. Multiply the wages by6.2%. Employee Medicare tax withheld. Multiply the wages by1.45%. Income tax withheld. Subtract the amounts from steps 1 and 2from the total tax withheld. You can figure the amounts to be shown on Form W-2,Wage and Tax Statement, in the same way. Combined Withholding 1 Combined Withholding 2 Combined Withholding 3 Combined Withholding 4 Combined Withholding 5 Combined Withholding 6 Combined Withholding 7 Combined Withholding 8 Combined Withholding 9 Combined Withholding 10 Combined Withholding 11 Combined Withholding 12 Combined Withholding 13 Combined Withholding 14 Combined Withholding 15 Combined Withholding 16 Combined Withholding 17 Combined Withholding 18 Combined Withholding 19 Combined Withholding 20