The easiest way to verify that you are withholding the correct amount from a payroll check is to check the Procare calculation against the IRS Publication 15, commonly known as the Circular E. Computer calculations are based on Table 7 for annual pay. This annual amount is then divided by the number of pay periods per year to determine the amount to withhold from an individual check. Visit the IRS Website to obtain a copy of the most recent edition of the IRS Publication 15 Circular E – Employer’s Tax Guide. Search under Forms and Publications for either “Publication 15” or “Circular E”.