2008 WAGE TAX RATE ADVISORY                                   FEDERAL WITHHOLDING       Always use current Circular E (Revised January 2008)             OASDI (Old Age, Survivors and Disability Insurance) Maximum earnings - $102,000.00                        (Up from $97,500.00 in 2007)   Employee & Employer Percentage – 6.2%                          (Same as 2007)   Maximum Deduction - $6,324.00                          (Up from $6,045.00 in 2007)                                                MEDICARE Maximum earnings – UNLIMITED                          (Same as 2007)   Employee & Employer Percentage – 1.45%                        (Same as 2007)   Maximum Deduction – UNLIMITED                        (Same as 2007)                                   NEW JERSEY SUI/DI/WFD Maximum earnings - $27,700.00             (Up from $26,600.00 in 2007)   Employee Percentage – 0.925%                        (Same as 2007)   Maximum Deduction - $256.23                         (Up from $246.05 in 2007)   Base Weeks 13 – Base Amount - $143.00                                             ADDITIONAL INFORMATION        Maximum employee contribution in a 401(k) is      $15,500 for 2008.   If over age 50 there is a catch-      up provision that allows $5,000 in contributions