Fla. Admin. Code R. 69I-31.227 (2026)
Federal Withholding Tax
(1) A federal withholding tax is deducted from the employee’s taxable wages each pay period in compliance with federal law. The Chief Financial Officer is authorized to deduct and remit withholding tax to the federal government in the employee’s name.
(2) The amount of the withholding tax is computed based on withholding tax tables and criteria prepared by the Internal Revenue Service. The Bureau provides current withholding tax tables as a part of the Payroll Preparation Manual. The Bureau provides any written instructions necessary to administer the withholding tax deduction including the selection of the Internal Revenue Service calculation method which will be used.
Rulemaking Authority 17.29 FS. Law Implemented 17.03, 17.04 FS. History–New 4-22-83, Formerly 3A-31.227.
Cf. Internal Revenue Code, Title 26, U. S. C.; Payroll Preparation Manual Volume IV, Section 3, Rule 69I-31.108, F.A.C.
Effective: 4/22/1983.