Tax Withholding Card Tax and Wage Accumulation Exemptions

On the Tax Withholding card, the Federal and Regional components offer fields that allow you to exempt an employee from tax withholding and wage accumulation.

Component

Field name

What its options do

Federal

Exempt from Federal Income Tax Withholding

Yes

  1. Doesn't withhold federal income tax (FIT)

  2. Accumulates wages

No

  1. Withholds FIT

  2. Accumulates wages

Federal Income Tax

Exempt from wage accumulation and tax withholding

  1. Doesn't withhold FIT

  2. Doesn't accumulate wages

Not exempt from wage accumulation and tax withholding

  1. Withholds FIT

  2. Accumulates wages

Federal Unemployment

Exempt from tax withholding

  1. Doesn't withhold federal unemployment (FUTA)

  2. Accumulates wages

Exempt from wage accumulation and tax withholding

  1. Doesn't withhold FUTA

  2. Doesn't accumulate wages

Not exempt

  1. Withholds FUTA

  2. Accumulates wages

Medicare

Exempt from tax withholding

  1. Doesn't withhold Medicare

  2. Accumulates wages

Exempt from wage accumulation and tax withholding

  1. Doesn't withhold Medicare

  2. Doesn't accumulate wages

Not exempt

  1. Withholds Medicare

  2. Accumulates wages

Social Security

Exempt from tax withholding

  1. Doesn't withhold Social Security (SS)

  2. Accumulates wages

Exempt from wage accumulation and tax withholding

  1. Doesn't withhold SS

  2. Doesn't accumulate wages

Not exempt

  1. Withholds SS

  2. Accumulates wages

Regional

Exempt from State Income Tax Withholding

Yes

  1. Doesn't withhold state income tax (SIT)

  2. Accumulates wages

No

  1. Withholds SIT

  2. Accumulates wages

State Income Tax

Exempt from wage accumulation and tax withholding

  1. Doesn't withhold SIT

  2. Doesn't accumulate wages

Not exempt from wage accumulation and tax withholding

  1. Withholds SIT

  2. Accumulates wages

State Disability Insurance

Exempt from tax withholding

  1. Doesn't withhold state disability insurance (SDI)

  2. Accumulates wages

Exempt from wage accumulation and tax withholding

  1. Doesn't withhold SDI

  2. Doesn't accumulate wages

Not exempt

  1. Withholds SDI

  2. Accumulates wages

State Unemployment

Exempt from tax withholding

  1. Doesn't withhold state unemployment insurance (SUI)

  2. Accumulates wages

Exempt from wage accumulation and tax withholding

  1. Doesn't withhold SUI

  2. Doesn't accumulate wages

Not exempt

  1. Withholds SUI

  2. Accumulates wages

State Transit Tax

Exempt from tax withholding

  1. Doesn't withhold state transit tax

  2. Accumulates wages

Exempt from wage accumulation and tax withholding

  1. Doesn't withhold state transit tax

  2. Doesn't accumulate wages

Not exempt

  1. Withholds state transit tax

  2. Accumulates wages

Exempt from City or Township Income Tax Withholding

Yes

  1. Doesn't withhold city or township income tax

  2. Accumulates wages

No

  1. Withholds city or township income tax

  2. Accumulates wages

Family Leave

Exempt from tax withholding

  1. Doesn't withhold family leave insurance (FLI)

  2. Accumulates wages

Exempt from wage accumulation and tax withholding

  1. Doesn't withhold FLI

  2. Doesn't accumulate wages

Not exempt

  1. Withholds FLI

  2. Accumulates wages

Long Term Care Insurance

Exempt from tax withholding

  1. Doesn't withhold Long Term Care Insurance (LTC)

  2. Accumulates wages

Exempt from wage accumulation and tax withholding

  1. Doesn't withhold LTC

  2. Doesn't accumulate wages

Not exempt

  1. Withholds LTC

  2. Accumulates wages

Child Care Contribution

Exempt from tax withholding

  1. Doesn't withhold Child Care Contribution (CCC)

  2. Accumulates wages

Exempt from wage accumulation and tax withholding

  1. Doesn't withhold CCC

  2. Doesn't accumulate wages

Not exempt

  1. Withholds CCC

  2. Accumulates wages

Voluntary Plan Disability Insurance

Exempt from tax withholding

  1. Doesn't withhold Voluntary Plan Disability Insurance (VPDI)

  2. Accumulates wages

Exempt from wage accumulation and tax withholding

  1. Doesn't withhold VPDI

  2. Doesn't accumulate wages

Not exempt

  1. Withholds VPDI

  2. Accumulates wages

Exempt from County Income Tax Withholding

Yes

  1. Doesn't withhold county income tax

  2. Accumulates wages

No

  1. Withholds county income tax

  2. Accumulates wages

County Income Tax

Exempt from tax withholding

  1. Doesn't withhold county income tax

  2. Accumulates wages

Exempt from wage accumulation and tax withholding

  1. Doesn't withhold county income tax

  2. Doesn't accumulate wages

Not exempt

  1. Withholds county income tax

  2. Accumulates wages

School District Tax

Exempt from tax withholding

  1. Doesn't withhold school district tax

  2. Accumulates wages

Exempt from wage accumulation and tax withholding

  1. Doesn't withhold school district tax

  2. Doesn't accumulate wages

Not exempt

  1. Withholds school district tax

  2. Accumulates wages

City Service Fee

Exempt from tax withholding

  1. Doesn't withhold city service fee

  2. Accumulates wages

Exempt from wage accumulation and tax withholding

  1. Doesn't withhold city service fee

  2. Doesn't accumulate wages

Not exempt

  1. Withholds city service fee

  2. Accumulates wages

Occupational Privilege Tax

Exempt from tax withholding

  1. Doesn't withhold occupational privilege tax

  2. Accumulates wages

Exempt from wage accumulation and tax withholding

  1. Doesn't withhold occupational privilege tax

  2. Doesn't accumulate wages

Not exempt

  1. Withholds occupational privilege tax

  2. Accumulates wages

Local Services Tax

Exempt from tax withholding

  1. Doesn't withhold local services tax (LST)

  2. Accumulates wages

Exempt from wage accumulation and tax withholding

  1. Doesn't withhold LST

  2. Doesn't accumulate wages

Not exempt

  1. Withholds LST

  2. Accumulates wages

Community Safety Tax

Exempt from tax withholding

  1. Doesn't withhold community safety tax

  2. Accumulates wages

Exempt from wage accumulation and tax withholding

  1. Doesn't withhold community safety tax

  2. Doesn't accumulate wages

Not exempt

  1. Withholds community safety tax

  2. Accumulates wages

City or Township Income Tax

Not exempt

  1. Withholds city or township income tax

  2. Accumulates wages

Exempt from residence wage accumulation and tax withholding

  1. Doesn't withhold residence city or township income tax

  2. Doesn't accumulate wages

Exempt from residence tax withholding

  1. Doesn't withhold residence city or township income tax

  2. Accumulates wages

Exempt from residence and work tax withholding

  1. Doesn't withhold residence or work city or township income tax

  2. Accumulates wages

Exempt from work wage accumulation and tax withholding

  1. Doesn't withhold work city or township income tax

  2. Doesn't accumulate wages

Exempt from work tax withholding

  1. Doesn't withhold work city or township income tax

  2. Accumulates wages

Exempt from all wage accumulation and tax withholding

  1. Doesn't withhold any city or township income tax

  2. Doesn't accumulate wages