Income Withholding

Calculating Withholding Amounts for Varying Pay Cycles

When calculating withholding amounts for varying pay cycles, two steps need to be considered.

Step 1: “Annualize” the withholding amount.
  • If weekly withholding amount, multiply by 52.
  • If biweekly withholding amount, multiply by 26.
  • If semi-monthly withholding amount, multiply by 24.
  • If monthly withholding amount, multiply by 12.

    For example, if an employer is directed to withhold $300 semi-monthly for current support, the amount due for current support over a one-year period is $300 x 24 = $7200.

Step 2: Convert the annualized withholding amount to the frequency that the employee is paid.
  • If paid weekly, divide annualized amount by 52.
  • If paid biweekly, divide annualized amount by 26.
  • If paid semi-monthly, divide annualized amount by 24.
  • If paid monthly, divide annualized amount by 12.

    If the annualized withholding amount for current support is $7200 and the employee is paid biweekly, the amount the employer should withhold for current support from the biweekly paycheck is $7200 / 26 = $276.92.

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