876—8.8  (85,17A)  Payroll tax tables.  Tables for determining payroll taxes to be used for the period July 1, 2017, through June 30, 2018, are the tables in effect on July 1, 2017, for computation of:
	      1. 	  Federal income tax withholding according to the percentage method of withholding for weekly payroll period. (Internal Revenue Service, Employer’s Supplemental Tax Guide, Publication 15-A [2016].)
	      2. 	  Iowa Withholding Tax Guide. (Iowa Department of Revenue Iowa Withholding Tax Rate Tables [Effective April 1, 2006].)
	      3. 	  Social Security and Medicare withholding (FICA) at the rate of 7.65 percent. (Internal Revenue Service, Circular E, Employer’s Tax Guide, Publication 15 [2016].)
This rule is intended to implement Iowa Code section 85.61(6).
[ ARC 7947B , IAB 7/15/09, effective 7/1/09;    ARC 8943B , IAB 7/28/10, effective 7/1/10;    ARC 9586B , IAB 6/29/11, effective 7/1/11;    ARC 0222C , IAB 7/25/12, effective 7/1/12;    ARC 0835C , IAB 7/10/13, effective 6/30/13;    ARC 1517C , IAB 7/9/14, effective 7/1/14;    ARC 2611C , IAB 7/6/16, effective 7/1/16;    ARC 3044C , IAB 4/26/17, effective 5/31/17]