1. LESSON 12-2
Determining Payroll Tax
Withholding
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

2. 2
EMPLOYEE’S WITHHOLDING
ALLOWANCE CERTIFICATE
page 346
3
2
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4
5
1.
2.
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5.
Write the employee’s name and address
Write the employee’s social security number.
Check the appropriate marital status block.
Write the total number of withholding allowances claimed.
The employee signs and dates the form.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 12-2

3. 3
EMPLOYEE’S INCOME TAX
WITHHOLDING – MARRIED PERSONS
page 348
1
2
3
1. Select the appropriate table.
2. Locate the employee’s total earnings.
3. Intersection of wages and number of allowances column.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 12-2

4. 4
TERMS REVIEW
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page 350
payroll taxes
withholding allowance
social security tax
Medicare tax
tax base
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 12-2