29.6.4 Table Deduction

Table deductions are needed when the amount of the deduction varies with gross pay. A typical deduction of this type is Federal income tax. The deduction table for single employees looks like the following:


Three things should be noted:

1. The Rate, Amount and Limit fields of the header are left unspecified.

2. For gross pay less than $1400, no entry in the table is found and a deduction amount of $0 is taken.

3. The last line of the table has an upper bound of zero. This implies no upper limit.