PAYROLL - PR2012P             FEDERAL PAYROLL TAX TABLE         5:16PM 07/18/96
Release 2.0A Government Agency                                         PAGE  1
                            DATE LAST UPDATED: 01/03/96



                            --- GENERAL INFORMATION ---

   DED EACH EXEMPTION:  2,550   FICA RATE:  6.20%    FICA MAX:  62,700

                                 MEDICARE:  1.45%    MEDI MAX: 999,999



               .................... TAX TABLES ....................


                              - - - - MARRIED - - - -

   BRACKET            RATE        MIN. TAX     BEGINS AT         UP TO

      # 1            15.00%            0.00        6,425        44,250

      # 2            28.00%        5,673.75       44,250        89,675

      # 3            31.00%       18,392.75       89,675       151,850

      # 4            36.00%       37,667.00      151,850       267,900

      # 5            39.60%       79,445.00      267,900       999,999


                              - - - - SINGLE - - - -

   BRACKET            RATE        MIN. TAX     BEGINS AT         UP TO 

      # 1            15.00%            0.00        2,625        25,450

      # 2            28.00%        3,423.75       25,450        53,725

      # 3            31.00%       11,340.75       53,725       122,750

      # 4            36.00%       32,738.50      122,750       265,200

      # 5            39.60%       84,020.50      265,200       999,999