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2.1ÌýÌýÌýÌý Withholding of income tax

An employer will withhold federal and social taxes from an employee's compensation through the payroll system. An employee's federal income tax withholding is calculated based on:

1. Ìý

   •ÌýÌýÌýÌý the employee's expected marital status on the income tax return that the employee will file for the calendar year

2. Ìý

   •ÌýÌýÌýÌý the employee's annual wages, and

3. Ìý

   •ÌýÌýÌýÌý certain credits or deductions that will be available to an employee on that employee's income tax return

Payroll period

Each employer will have a payroll period for which the employer generally pays wages to the employer's employees. Employees are paid for each payroll period, even where the employee may work only some of the days within the payroll period.

2.1.1ÌýÌýÌýÌý Form W-4

In order to calculate the federal tax withholding, the employer should require that each employee provides to the