Miscellaneous Payroll Period

Miscellaneous Payroll Period

About Miscellaneous Payroll Period:

for purposes of employer withholding of federal income tax from employees' compensation, any payroll period that is not daily, weekly, biweekly, semimonthly, quarterly, semiannual, or annual. Withholding amounts for the foregoing periods may be ascertained from tables published by the U.S. Internal Revenue Service, whereas withholding on miscellaneous payroll periods must be calculated using a formula.

See the entries Income Tax and State Income Tax in the American Encyclopedia of Law.

See Payroll Tax in the U.S. Legal Encyclopedia and Payroll Tax in the World Legal Encyclopedia.


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