Florida Administrative Code
69 - DEPARTMENT OF FINANCIAL SERVICES
69I - Division of Accounting and Auditing
Chapter 69I-31 - BUREAU OF STATE PAYROLLS
Section 69I-31.227 - Federal Withholding Tax
Current through Reg. 50, No. 187; September 24, 2024
(1) A federal withholding tax is deducted from the employee's taxable wages each pay period in compliance with federal law. The Chief Financial Officer is authorized to deduct and remit withholding tax to the federal government in the employee's name.
(2) The amount of the withholding tax is computed based on withholding tax tables and criteria prepared by the Internal Revenue Service. The Bureau provides current withholding tax tables as a part of the Payroll Preparation Manual. The Bureau provides any written instructions necessary to administer the withholding tax deduction including the selection of the Internal Revenue Service calculation method which will be used.
Rulemaking Authority 17.29 FS. Law Implemented 17.03, 17.04 FS.
New 4-22-83, Formerly 3A-31.227.