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In the withholding formula, what does the phrase “midpoint of salary ranges” refer to with regard to the variable S?

The “midpoint of salary ranges” refers to the midpoint of the minimum and maximum provided for each salary range of the withholding table.

However, if you are using the formula to calculate withholding rather than the tables, the employee’s actual salary for the pay period should be used for “S”.

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In the withholding formula, what does the phrase “midpoint of salary ranges” refer to with regard to the variable S?