---
title: "Statutory Pack: United States"
description: "Federal income tax withholding from Publication 15-T by filing status, Social Security and Medicare (FICA), and FUTA, calculated for every US pay run."
url: "https://bareledger.app/guides/statutory-us"
category: "Team, roles & approvals"
updated: "2026-10-29"
publisher: "BareLedger (Syneria Technologies OPC)"
---

# Statutory Pack: United States

> Pub 15-T federal withholding by filing status, Social Security, Medicare and FUTA.

**Schemes**: federal income tax by the Pub 15-T percentage method — **one scheme per W-4 filing status** (Single/MFS, Married Filing Jointly, Head of Household; register each employee in theirs) honoring the W-4 steps (`dependents_credit`, `other_income`, `deductions`, `extra_withholding` on the registration); Social Security (6.2% each, annual wage base); Medicare (1.45% each) plus Additional Medicare (0.9% over $200k, per-period approximation); FUTA (0.6% employer accrual on the first $7,000).

## What each employee provides
- Their W-4: filing status picks the scheme; steps 3–4 go on the registration as parameters.

## Worked example — $10,000 monthly, Single, $50 extra withholding
Annualized $120k − $15k standard deduction → $18,047/yr federal tax → **$1,553.92**/mo with the extra. Social Security $620 each side; Medicare $145 each; FUTA $42 accrued in January until the $7,000 base is used up.

## Limitations
State income tax and SUTA are **data-only additions** per state (none seeded yet); the Additional Medicare per-period approximation reconciles on the 941/W-2; multiple-jobs W-4 (step 2) uses the higher-withholding tables, not seeded. Direct EFTPS deposits and return submission to the IRS are a later phase.