Previous Page: Publication 15-A - Employer's Supplemental Tax Guide (Supplement to Circular E, Employer's Tax Guide, Publication 15) - Wage Bracket Percentage Method Tables (for Automated Payroll Systems) Next Page: Publication 15-A - Employer's Supplemental Tax Guide (Supplement to Circular E, Employer's Tax Guide, Publication 15) - 10. Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members Use   to find additional occurrences of topic items.

taxmap/pubs/p15a-011.htm#TXMP3ec92ea5 Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables(p36)

Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables

If you want to combine amounts to be withheld as income tax, employee social security tax, and employee Medicare tax, you may use the combined tables on pages 37–56.

You cannot use the tables on pages 37–56 to figure withholding on the wages of nonresident alien employees. Employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. For information about this procedure, see Publication 15 (Circular E).

Combined withholding tables for single and married taxpayers are shown for weekly, biweekly, semimonthly, monthly, and daily or miscellaneous payroll periods. The payroll period and marital status of the employee determine the table to be used.

If the wages are greater than the highest wage bracket in the applicable table, you will have to use one of the other methods for figuring income tax withholding described in this publication or in Publication 15 (Circular E). For wages that do not exceed $102,000 the combined social security tax rate and Medicare tax rate is 7.65% each for both the employee and the employer for wages paid in 2008. You can figure the employee social security tax by multiplying the wages by 6.2%, and you can figure the employee Medicare tax by multiplying the wages by 1.45%.

The combined tables give the correct total withholding only if wages for social security and Medicare taxes and income tax withholding are the same. When you have paid more than the maximum amount of wages subject to social security tax ($102,000 in 2008) in a calendar year, you may no longer use the combined tables.

If you use the combined withholding tables, use the following steps to find the amounts to report on your 
Form 941 or Form 944.

1. Employee social security tax withheld. Multiply the wages by 6.2%.
2. Employee Medicare tax withheld. Multiply the wages by 1.45%.
3. Income tax withheld. Subtract the amounts from steps 1 and 2 from the total tax withheld.

You can figure the amounts to be shown on Form W-2, Wage and Tax Statement, in the same way.

And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$0	$55	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
55	60	$5.40	$4.40	$4.40	$4.40	$4.40	$4.40	$4.40	$4.40	$4.40	$4.40	$4.40
60	65	5.78	4.78	4.78	4.78	4.78	4.78	4.78	4.78	4.78	4.78	4.78
65	70	7.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16	5.16
70	75	7.55	5.55	5.55	5.55	5.55	5.55	5.55	5.55	5.55	5.55	5.55
75	80	8.93	5.93	5.93	5.93	5.93	5.93	5.93	5.93	5.93	5.93	5.93
80	85	9.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31	6.31
85	90	10.69	6.69	6.69	6.69	6.69	6.69	6.69	6.69	6.69	6.69	6.69
90	95	11.08	7.08	7.08	7.08	7.08	7.08	7.08	7.08	7.08	7.08	7.08
95	100	12.46	7.46	7.46	7.46	7.46	7.46	7.46	7.46	7.46	7.46	7.46
100	105	12.84	7.84	7.84	7.84	7.84	7.84	7.84	7.84	7.84	7.84	7.84
105	110	14.22	8.22	8.22	8.22	8.22	8.22	8.22	8.22	8.22	8.22	8.22
110	115	14.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61	8.61
115	120	15.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99	8.99
120	125	16.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37	9.37
125	130	17.75	10.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75	9.75
130	135	18.14	11.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14
135	140	19.52	12.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52
140	145	19.90	12.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90
145	150	21.28	14.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28
150	155	21.67	14.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67
155	160	23.05	16.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05
160	165	23.43	16.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43
165	170	24.81	17.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81
170	175	25.20	18.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20
175	180	26.58	19.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58
180	185	26.96	19.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96
185	190	28.34	21.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34
190	195	28.73	21.73	15.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73
195	200	30.11	23.11	16.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11
200	210	31.68	24.68	17.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68
210	220	33.45	26.45	19.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45
220	230	36.21	28.21	21.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21
230	240	37.98	29.98	22.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98
240	250	40.74	31.74	24.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74
250	260	42.51	33.51	26.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51
260	270	45.27	35.27	28.27	21.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	47.04	37.04	30.04	23.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	49.80	39.80	31.80	24.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	51.57	41.57	33.57	26.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	54.33	44.33	35.33	28.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	56.10	46.10	37.10	30.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	58.86	48.86	38.86	31.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	60.63	50.63	40.63	33.63	26.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	63.39	53.39	43.39	35.39	28.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	65.16	55.16	45.16	37.16	30.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	67.92	57.92	47.92	38.92	31.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	69.69	59.69	49.69	40.69	33.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	72.45	62.45	52.45	42.45	35.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	74.22	64.22	54.22	44.22	37.22	31.22	30.22	30.22	30.22	30.22	30.22
400	410	76.98	66.98	56.98	45.98	38.98	32.98	30.98	30.98	30.98	30.98	30.98
410	420	78.75	68.75	58.75	48.75	40.75	34.75	31.75	31.75	31.75	31.75	31.75
420	430	81.51	71.51	61.51	50.51	42.51	36.51	32.51	32.51	32.51	32.51	32.51
430	440	83.28	73.28	63.28	53.28	44.28	38.28	33.28	33.28	33.28	33.28	33.28
440	450	86.04	76.04	66.04	55.04	46.04	40.04	34.04	34.04	34.04	34.04	34.04
450	460	87.81	77.81	67.81	57.81	47.81	41.81	34.81	34.81	34.81	34.81	34.81
460	470	90.57	80.57	70.57	59.57	49.57	43.57	36.57	35.57	35.57	35.57	35.57
470	480	92.34	82.34	72.34	62.34	52.34	45.34	38.34	36.34	36.34	36.34	36.34
480	490	95.10	85.10	75.10	64.10	54.10	47.10	40.10	37.10	37.10	37.10	37.10
490	500	96.87	86.87	76.87	66.87	56.87	48.87	41.87	37.87	37.87	37.87	37.87
500	510	99.63	89.63	79.63	68.63	58.63	50.63	43.63	38.63	38.63	38.63	38.63
510	520	101.40	91.40	81.40	71.40	61.40	52.40	45.40	39.40	39.40	39.40	39.40
520	530	104.16	94.16	84.16	73.16	63.16	54.16	47.16	40.16	40.16	40.16	40.16
530	540	105.93	95.93	85.93	75.93	65.93	55.93	48.93	41.93	40.93	40.93	40.93
540	550	108.69	98.69	88.69	77.69	67.69	57.69	50.69	43.69	41.69	41.69	41.69
550	560	110.46	100.46	90.46	80.46	70.46	60.46	52.46	45.46	42.46	42.46	42.46
560	570	113.22	103.22	93.22	82.22	72.22	62.22	54.22	47.22	43.22	43.22	43.22
570	580	114.99	104.99	94.99	84.99	74.99	64.99	55.99	48.99	43.99	43.99	43.99
580	590	117.75	107.75	97.75	86.75	76.75	66.75	57.75	50.75	44.75	44.75	44.75
590	600	119.52	109.52	99.52	89.52	79.52	69.52	59.52	52.52	46.52	45.52	45.52
$600	$610	$122.28	$112.28	$102.28	$91.28	$81.28	$71.28	$61.28	$54.28	$48.28	$46.28	$46.28
610	620	124.05	114.05	104.05	94.05	84.05	74.05	64.05	56.05	50.05	47.05	47.05
620	630	126.81	116.81	106.81	95.81	85.81	75.81	65.81	57.81	51.81	47.81	47.81
630	640	128.58	118.58	108.58	98.58	88.58	78.58	68.58	59.58	53.58	48.58	48.58
640	650	131.34	121.34	111.34	100.34	90.34	80.34	70.34	61.34	55.34	49.34	49.34
650	660	133.11	123.11	113.11	103.11	93.11	83.11	73.11	63.11	57.11	50.11	50.10
660	670	136.87	125.87	115.87	104.87	94.87	84.87	74.87	64.87	58.87	51.87	50.87
670	680	139.64	127.64	117.64	107.64	97.64	87.64	77.64	67.64	60.64	53.64	51.64
680	690	143.40	130.40	120.40	109.40	99.40	89.40	79.40	69.40	62.40	55.40	52.40
690	700	146.17	132.17	122.17	112.17	102.17	92.17	82.17	72.17	64.17	57.17	53.17
700	710	149.93	134.93	124.93	113.93	103.93	93.93	83.93	73.93	65.93	58.93	53.93
710	720	152.70	136.70	126.70	116.70	106.70	96.70	86.70	76.70	67.70	60.70	54.70
720	730	156.46	139.46	129.46	118.46	108.46	98.46	88.46	78.46	69.46	62.46	55.46
730	740	159.23	143.23	131.23	121.23	111.23	101.23	91.23	81.23	71.23	64.23	57.23
740	750	162.99	145.99	133.99	122.99	112.99	102.99	92.99	82.99	72.99	65.99	58.99
750	760	165.76	149.76	135.76	125.76	115.76	105.76	95.76	85.76	74.76	67.76	60.76
760	770	169.52	152.52	138.52	127.52	117.52	107.52	97.52	87.52	77.52	69.52	62.52
770	780	172.29	156.29	140.29	130.29	120.29	110.29	100.29	90.29	79.29	71.29	64.29
780	790	176.05	159.05	143.05	132.05	122.05	112.05	102.05	92.05	82.05	73.05	66.05
790	800	178.82	162.82	145.82	134.82	124.82	114.82	104.82	94.82	83.82	74.82	67.82
800	810	182.58	165.58	148.58	136.58	126.58	116.58	106.58	96.58	86.58	76.58	69.58
810	820	185.35	169.35	152.35	139.35	129.35	119.35	109.35	99.35	88.35	78.35	71.35
820	830	189.11	172.11	155.11	141.11	131.11	121.11	111.11	101.11	91.11	81.11	73.11
830	840	191.88	175.88	158.88	143.88	133.88	123.88	113.88	103.88	92.88	82.88	74.88
840	850	195.64	178.64	161.64	145.64	135.64	125.64	115.64	105.64	95.64	85.64	76.64
850	860	198.41	182.41	165.41	148.41	138.41	128.41	118.41	108.41	97.41	87.41	78.41
860	870	202.17	185.17	168.17	151.17	140.17	130.17	120.17	110.17	100.17	90.17	80.17
870	880	204.94	188.94	171.94	154.94	142.94	132.94	122.94	112.94	101.94	91.94	81.94
880	890	208.70	191.70	174.70	157.70	144.70	134.70	124.70	114.70	104.70	94.70	84.70
890	900	211.47	195.47	178.47	161.47	147.47	137.47	127.47	117.47	106.47	96.47	86.47
900	910	215.23	198.23	181.23	164.23	149.23	139.23	129.23	119.23	109.23	99.23	89.23
910	920	218.00	202.00	185.00	168.00	152.00	142.00	132.00	122.00	111.00	101.00	91.00
920	930	221.76	204.76	187.76	170.76	154.76	143.76	133.76	123.76	113.76	103.76	93.76
930	940	224.53	208.53	191.53	174.53	157.53	146.53	136.53	126.53	115.53	105.53	95.53
940	950	228.29	211.29	194.29	177.29	161.29	148.29	138.29	128.29	118.29	108.29	98.29
950	960	231.06	215.06	198.06	181.06	164.06	151.06	141.06	131.06	120.06	110.06	100.06
960	970	234.82	217.82	200.82	183.82	167.82	152.82	142.82	132.82	122.82	112.82	102.82
970	980	237.59	221.59	204.59	187.59	170.59	155.59	145.59	135.59	124.59	114.59	104.59
980	990	241.35	224.35	207.35	190.35	174.35	157.35	147.35	137.35	127.35	117.35	107.35
990	1,000	244.12	228.12	211.12	194.12	177.12	160.12	150.12	140.12	129.12	119.12	109.12
1,000	1,010	247.88	230.88	213.88	196.88	180.88	163.88	151.88	141.88	131.88	121.88	111.88
1,010	1,020	250.65	234.65	217.65	200.65	183.65	166.65	154.65	144.65	133.65	123.65	113.65
1,020	1,030	254.41	237.41	220.41	203.41	187.41	170.41	156.41	146.41	136.41	126.41	116.41
1,030	1,040	257.18	241.18	224.18	207.18	190.18	173.18	159.18	149.18	138.18	128.18	118.18
1,040	1,050	260.94	243.94	226.94	209.94	193.94	176.94	160.94	150.94	140.94	130.94	120.94
1,050	1,060	263.71	247.71	230.71	213.71	196.71	179.71	163.71	153.71	142.71	132.71	122.71
1,060	1,070	267.47	250.47	233.47	216.47	200.47	183.47	166.47	155.47	145.47	135.47	125.47
1,070	1,080	270.24	254.24	237.24	220.24	203.24	186.24	169.24	158.24	147.24	137.24	127.24
1,080	1,090	274.00	257.00	240.00	223.00	207.00	190.00	173.00	160.00	150.00	140.00	130.00
1,090	1,100	276.77	260.77	243.77	226.77	209.77	192.77	175.77	162.77	151.77	141.77	131.77
1,100	1,110	280.53	263.53	246.53	229.53	213.53	196.53	179.53	164.53	154.53	144.53	134.53
1,110	1,120	283.30	267.30	250.30	233.30	216.30	199.30	182.30	167.30	156.30	146.30	136.30
1,120	1,130	287.06	270.06	253.06	236.06	220.06	203.06	186.06	169.06	159.06	149.06	139.06
1,130	1,140	289.83	273.83	256.83	239.83	222.83	205.83	188.83	172.83	160.83	150.83	140.83
1,140	1,150	293.59	276.59	259.59	242.59	226.59	209.59	192.59	175.59	163.59	153.59	143.59
1,150	1,160	296.36	280.36	263.36	246.36	229.36	212.36	195.36	179.36	165.36	155.36	145.36
1,160	1,170	300.12	283.12	266.12	249.12	233.12	216.12	199.12	182.12	168.12	158.12	148.12
1,170	1,180	302.89	286.89	269.89	252.89	235.89	218.89	201.89	185.89	169.89	159.89	149.89
1,180	1,190	306.65	289.65	272.65	255.65	239.65	222.65	205.65	188.65	172.65	162.65	152.65
1,190	1,200	309.42	293.42	276.42	259.42	242.42	225.42	208.42	192.42	175.42	164.42	154.42
1,200	1,210	313.18	296.18	279.18	262.18	246.18	229.18	212.18	195.18	178.18	167.18	157.18
1,210	1,220	315.95	299.95	282.95	265.95	248.95	231.95	214.95	198.95	181.95	168.95	158.95
1,220	1,230	319.71	302.71	285.71	268.71	252.71	235.71	218.71	201.71	184.71	171.71	161.71
1,230	1,240	322.48	306.48	289.48	272.48	255.48	238.48	221.48	205.48	188.48	173.48	163.48
1,240	1,250	326.24	309.24	292.24	275.24	259.24	242.24	225.24	208.24	191.24	176.24	166.24
$1,250 and over		mDo not use this table. See page 36 for instructions.

And the wages are–		And the number of withholding allowances claimed is—
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income, social security, and Medicare taxes to be withheld is—
$0	$125	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
125	130	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75	$9.75
130	135	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14	10.14
135	140	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52	10.52
140	145	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90	10.90
145	150	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28	11.28
150	155	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67	11.67
155	160	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05	12.05
160	165	13.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43	12.43
165	170	13.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81	12.81
170	175	15.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20	13.20
175	180	15.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58	13.58
180	185	16.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96	13.96
185	190	17.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34	14.34
190	195	18.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73	14.73
195	200	19.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11	15.11
200	210	20.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68	15.68
210	220	22.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45	16.45
220	230	24.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21	17.21
230	240	25.98	18.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98	17.98
240	250	27.74	20.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74	18.74
250	260	29.51	22.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51	19.51
260	270	31.27	24.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27	20.27
270	280	33.04	26.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04	21.04
280	290	34.80	27.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80	21.80
290	300	36.57	29.57	23.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57	22.57
300	310	38.33	31.33	25.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33	23.33
310	320	40.10	33.10	27.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10	24.10
320	330	41.86	34.86	28.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86	24.86
330	340	43.63	36.63	30.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63	25.63
340	350	45.39	38.39	32.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39	26.39
350	360	47.16	40.16	34.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16	27.16
360	370	48.92	41.92	35.92	28.92	27.92	27.92	27.92	27.92	27.92	27.92	27.92
370	380	50.69	43.69	37.69	30.69	28.69	28.69	28.69	28.69	28.69	28.69	28.69
380	390	52.45	45.45	39.45	32.45	29.45	29.45	29.45	29.45	29.45	29.45	29.45
390	400	54.22	47.22	41.22	34.22	30.22	30.22	30.22	30.22	30.22	30.22	30.22
400	410	55.98	48.98	42.98	35.98	30.98	30.98	30.98	30.98	30.98	30.98	30.98
410	420	57.75	50.75	44.75	37.75	31.75	31.75	31.75	31.75	31.75	31.75	31.75
420	430	59.51	52.51	46.51	39.51	32.51	32.51	32.51	32.51	32.51	32.51	32.51
430	440	61.28	54.28	48.28	41.28	34.28	33.28	33.28	33.28	33.28	33.28	33.28
440	450	63.04	56.04	50.04	43.04	36.04	34.04	34.04	34.04	34.04	34.04	34.04
450	460	64.81	57.81	51.81	44.81	37.81	34.81	34.81	34.81	34.81	34.81	34.81
460	470	67.57	59.57	53.57	46.57	39.57	35.57	35.57	35.57	35.57	35.57	35.57
470	480	69.34	61.34	55.34	48.34	41.34	36.34	36.34	36.34	36.34	36.34	36.34
480	490	72.10	63.10	57.10	50.10	43.10	37.10	37.10	37.10	37.10	37.10	37.10
490	500	73.87	64.87	58.87	51.87	44.87	37.87	37.87	37.87	37.87	37.87	37.87
500	510	76.63	66.63	60.63	53.63	46.63	39.63	38.63	38.63	38.63	38.63	38.63
510	520	78.40	68.40	62.40	55.40	48.40	41.40	39.40	39.40	39.40	39.40	39.40
520	530	81.16	71.16	64.16	57.16	50.16	43.16	40.16	40.16	40.16	40.16	40.16
530	540	82.93	72.93	65.93	58.93	51.93	44.93	40.93	40.93	40.93	40.93	40.93
540	550	85.69	75.69	67.69	60.69	53.69	46.69	41.69	41.69	41.69	41.69	41.69
550	560	87.46	77.46	69.46	62.46	55.46	48.46	42.46	42.46	42.46	42.46	42.46
560	570	90.22	80.22	71.22	64.22	57.22	50.22	44.22	43.22	43.22	43.22	43.22
570	580	91.99	81.99	72.99	65.99	58.99	51.99	45.99	43.99	43.99	43.99	43.99
580	590	94.75	84.75	74.75	67.75	60.75	53.75	47.75	44.75	44.75	44.75	44.75
590	600	96.52	86.52	76.52	69.52	62.52	55.52	49.52	45.52	45.52	45.52	45.52
600	610	99.28	89.28	79.28	71.28	64.28	57.28	51.28	46.28	46.28	46.28	46.28
610	620	101.05	91.05	81.05	73.05	66.05	59.05	53.05	47.05	47.05	47.05	47.05
620	630	103.81	93.81	83.81	74.81	67.81	60.81	54.81	47.81	47.81	47.81	47.81
630	640	105.58	95.58	85.58	76.58	69.58	62.58	56.58	49.58	48.58	48.58	48.58
640	650	108.34	98.34	88.34	78.34	71.34	64.34	58.34	51.34	49.34	49.34	49.34
650	660	110.11	100.11	90.11	80.11	73.11	66.11	60.11	53.11	50.11	50.11	50.11
660	670	112.87	102.87	92.87	81.87	74.87	67.87	61.87	54.87	50.87	50.87	50.87
670	680	114.64	104.64	94.64	84.64	76.64	69.64	63.64	56.64	51.64	51.64	51.64
680	690	117.40	107.40	97.40	86.40	78.40	71.40	65.40	58.40	52.40	52.40	52.40
690	700	119.17	109.17	99.17	89.17	80.17	73.17	67.17	60.17	53.17	53.17	53.17
700	710	121.93	111.93	101.93	90.93	81.93	74.93	68.93	61.93	54.93	53.93	53.93
710	720	123.70	113.70	103.70	93.70	83.70	76.70	70.70	63.70	56.70	54.70	54.70
720	730	126.46	116.46	106.46	95.46	85.46	78.46	72.46	65.46	58.46	55.46	55.46
730	740	128.23	118.23	108.23	98.23	88.23	80.23	74.23	67.23	60.23	56.23	56.23
$740	$750	$130.99	$120.99	$110.99	$99.99	$89.99	$81.99	$75.99	$68.99	$61.99	$56.99	$56.99
750	760	132.76	122.76	112.76	102.76	92.76	83.76	77.76	70.76	63.76	57.76	57.76
760	770	135.52	125.52	115.52	104.52	94.52	85.52	79.52	72.52	65.52	59.52	58.52
770	780	137.29	127.29	117.29	107.29	97.29	87.29	81.29	74.29	67.29	61.29	59.29
780	790	140.05	130.05	120.05	109.05	99.05	89.05	83.05	76.05	69.05	63.05	60.05
790	800	141.82	131.82	121.82	111.82	101.82	91.82	84.82	77.82	70.82	64.82	60.82
800	810	144.58	134.58	124.58	113.58	103.58	93.58	86.58	79.58	72.58	66.58	61.58
810	820	146.35	136.35	126.35	116.35	106.35	96.35	88.35	81.35	74.35	68.35	62.35
820	830	149.11	139.11	129.11	118.11	108.11	98.11	90.11	83.11	76.11	70.11	63.11
830	840	150.88	140.88	130.88	120.88	110.88	100.88	91.88	84.88	77.88	71.88	64.88
840	850	153.64	143.64	133.64	122.64	112.64	102.64	93.64	86.64	79.64	73.64	66.64
850	860	155.41	145.41	135.41	125.41	115.41	105.41	95.41	88.41	81.41	75.41	68.41
860	870	158.17	148.17	138.17	127.17	117.17	107.17	97.17	90.17	83.17	77.17	70.17
870	880	159.94	149.94	139.94	129.94	119.94	109.94	99.94	91.94	84.94	78.94	71.94
880	890	162.70	152.70	142.70	131.70	121.70	111.70	101.70	93.70	86.70	80.70	73.70
890	900	164.47	154.47	144.47	134.47	124.47	114.47	104.47	95.47	88.47	82.47	75.47
900	910	167.23	157.23	147.23	136.23	126.23	116.23	106.23	97.23	90.23	84.23	77.23
910	920	169.00	159.00	149.00	139.00	129.00	119.00	109.00	99.00	92.00	86.00	79.00
920	930	171.76	161.76	151.76	140.76	130.76	120.76	110.76	100.76	93.76	87.76	80.76
930	940	173.53	163.53	153.53	143.53	133.53	123.53	113.53	103.53	95.53	89.53	82.53
940	950	176.29	166.29	156.29	145.29	135.29	125.29	115.29	105.29	97.29	91.29	84.29
950	960	178.06	168.06	158.06	148.06	138.06	128.06	118.06	108.06	99.06	93.06	86.06
960	970	180.82	170.82	160.82	149.82	139.82	129.82	119.82	109.82	100.82	94.82	87.82
970	980	182.59	172.59	162.59	152.59	142.59	132.59	122.59	112.59	102.59	96.59	89.59
980	990	185.35	175.35	165.35	154.35	144.35	134.35	124.35	114.35	104.35	98.35	91.35
990	1,000	187.12	177.12	167.12	157.12	147.12	137.12	127.12	117.12	106.12	100.12	93.12
1,000	1,010	189.88	179.88	169.88	158.88	148.88	138.88	128.88	118.88	108.88	101.88	94.88
1,010	1,020	191.65	181.65	171.65	161.65	151.65	141.65	131.65	121.65	110.65	103.65	96.65
1,020	1,030	194.41	184.41	174.41	163.41	153.41	143.41	133.41	123.41	113.41	105.41	98.41
1,030	1,040	196.18	186.18	176.18	166.18	156.18	146.18	136.18	126.18	115.18	107.18	100.18
1,040	1,050	198.94	188.94	178.94	167.94	157.94	147.94	137.94	127.94	117.94	108.94	101.94
1,050	1,060	200.71	190.71	180.71	170.71	160.71	150.71	140.71	130.71	119.71	110.71	103.71
1,060	1,070	203.47	193.47	183.47	172.47	162.47	152.47	142.47	132.47	122.47	112.47	105.47
1,070	1,080	205.24	195.24	185.24	175.24	165.24	155.24	145.24	135.24	124.24	114.24	107.24
1,080	1,090	208.00	198.00	188.00	177.00	167.00	157.00	147.00	137.00	127.00	117.00	109.00
1,090	1,100	209.77	199.77	189.77	179.77	169.77	159.77	149.77	139.77	128.77	118.77	110.77
1,100	1,110	212.53	202.53	192.53	181.53	171.53	161.53	151.53	141.53	131.53	121.53	112.53
1,110	1,120	214.30	204.30	194.30	184.30	174.30	164.30	154.30	144.30	133.30	123.30	114.30
1,120	1,130	217.06	207.06	197.06	186.06	176.06	166.06	156.06	146.06	136.06	126.06	116.06
1,130	1,140	218.83	208.83	198.83	188.83	178.83	168.83	158.83	148.83	137.83	127.83	117.83
1,140	1,150	221.59	211.59	201.59	190.59	180.59	170.59	160.59	150.59	140.59	130.59	120.59
1,150	1,160	223.36	213.36	203.36	193.36	183.36	173.36	163.36	153.36	142.36	132.36	122.36
1,160	1,170	226.12	216.12	206.12	195.12	185.12	175.12	165.12	155.12	145.12	135.12	125.12
1,170	1,180	227.89	217.89	207.89	197.89	187.89	177.89	167.89	157.89	146.89	136.89	126.89
1,180	1,190	230.65	220.65	210.65	199.65	189.65	179.65	169.65	159.65	149.65	139.65	129.65
1,190	1,200	232.42	222.42	212.42	202.42	192.42	182.42	172.42	162.42	151.42	141.42	131.42
1,200	1,210	235.18	225.18	215.18	204.18	194.18	184.18	174.18	164.18