2025 FEDERAL WITHHOLDING TAX TABLES

(December 16, 2024)

The SkilMatch FIT tables were created using the IRS Publication 15-T, 2025 Percentage Method Tables for Automated Payroll Systems published December 9, 2024.

Effective January 2020: SkilMatch programming installed to enable 2020 W4 compliance. The new 2020 W4 required the NEW Federal tax setup options starting January 1, 2020.

Federal tax tables now include:

1) Federal tax table 01, “FIT-STANDARD” added a “Head of household” table.

2) Federal tax table 01 requires the standard deduction for calculating employee’s tax.

NOTE: Federal tax table 02 does NOT include a standard deduction.

3) Federal tax table 02, “FIT-W4 STEP2, CHKBOX” for Married, Single and Head of household.

NOTE:  Tax table changes are effective for the company number entered.  You will need to REPEAT the setup for ALL company numbers for which you are calculating payroll taxes.   Tax tables will be effective for both Temp and Staff for this company number.

Federal Tax Table 01

“FIT-STANDARD”

MARRIED

NEW in 2020: Federal 01 tax tables include a Standard Deduction for Married, Single and Head of Household.

NOTE: Federal 01 tax table continues to INCLUDE Personal Exemption Dollars.

SINGLE – Federal Tax Table 01 “FIT-STANDARD”

HEAD of HOUSEHOLD – Federal Tax Table 01 “FIT-STANDARD”

(New 2020)

NOTE: If this is the first time you are entering data for Head of Household, you will need to select the option “Add”.

CONTINUE…

FEDERAL 02 TABLES ARE ALSO REQUIRED

FOR 2024 PROCESSING

Federal Tax Table 02

“FIT – W4 STEP2, CHKBOX”

MARRIED

NOTE: Federal 02 tax tables do NOT include a Standard Deduction for Married, Single and Head of Household.

NOTE: Federal 02 tax tables do NOT include Personal Exemption Dollars.

SINGLE – Federal Tax Table 02 “FIT-W4 STEP2 CHKBOX”

Head of Household – Federal Tax Table 02 “FIT-W4 STEP2 CHKBOX”

NOTE:  Tax table changes are effective for the company number entered.  You will need to REPEAT the setup for ALL company numbers for which you are calculating payroll taxes.   

Tax tables will be effective for both Temp and Staff for this company number.

LEGAL DISCLAIMER and Customer Responsibilities:

When SkilMatch staff or a SkilMatch program provides information, data, calculation, tax tables, magnetic media or paper reporting to SkilMatch customers, a “best efforts” attempt has been made by SkilMatch to verify that the information is correct as SkilMatch understands it or as it has been explained to SkilMatch. SkilMatch-provided tax tables and reporting are provided to assist customers in setting up your tax table records and to assist customers in reporting to government authorities. Tax laws and requirements change frequently and it is a customer’s responsibility to verify the accuracy of all SkilMatch-provided information and reporting with your tax advisor, accountant and/or attorney.

SkilMatch attempts to monitor for tax table and reporting changes. However, when a customer receives ANY notification of change from a taxing authority, SkilMatch should be notified. SkilMatch depends on customers who are closest to the taxing authorities to provide information that will affect their businesses. Any and all written, verbal or electronic information provided by SkilMatch regarding tax tables and government reporting (1) is meant to provide general information about the payroll process, (2) is not intended to provide tax or legal advice, (3) is not intended to address, and is not meant to address, the entire body of federal, state and local law and regulation governing the payroll process, payroll taxes, government reporting or employment law. Such laws and regulations change frequently and their effects can vary widely based upon specific facts, circumstances and timing. Each customer is responsible for consulting with a professional tax advisor, accountant and/or attorney concerning its specific concerns and compliance.