The amount in federal and state taxes that are assigned by the chart you go by and it is set by the total wages for that pay period, you do not tax overtime separate it is tax on the pay for that period

Get a copy of circular E from Internal Revenue Service. Look up the employee according to his status M or S and pay period weekly, bi weekly , semi-monthly or monthly. Than find the total amount paid including the overtime. Go over to the number of deductions claimed on the table and you will find the amount of Federal to withhold.

For state withholding you will need a withholding book with the tables from your state to calculate the taxes.

Shirley