Tax Information
The Payroll Department is not at liberty to advise employees on any tax information. Payroll staff cannot provide advice on completing a Form W-4 (Federal Withholding Certificate) or Form DE4 (CA Withholding Certificate). Employees should seek advice from their tax adviser.
Need Help with your W-4?
PaycheckCity.com is a tool that you can use to calculate your federal and state taxes based on the allowance you select.
LACOE HRS Payroll system uses the aggregate taxation method to calculate federal and state income taxes. You can learn more about the cumulative taxation method at www.edd.ca.gov,www.irs.gov.
Medicare Tax
A new Additional Medicare Tax went into effect in 2013. The 0.9 percent Additional Medicare Tax applies to an individual’s wages that exceed a threshold amount based on the individual’s filing status.
The threshold amounts are:
$250,000 for married taxpayers who file jointly,
$125,000 for married taxpayers who file separately, and
$200,000 for all other taxpayers
An employer is responsible for withholding the Additional Medicare Tax from wages or compensation it pays to an employee in excess of $200,000 in a calendar year. The IRS and the Treasury Department have issued proposed regulations on the Additional Medicare Tax. Comments may be submitted electronically, by mail or hand-delivered to the IRS.