Business Paradigms, Inc.      
U.S Payroll Withholding Tax Rates  
 
    2002  
PAYROLL FICA FUTA Medicare
       
Maximum Contributory Earnings 84,900.00 7,000.00 All Wages
       
Tax Rate 6.20% 8.00% 1.45%
       
Maximum Employee Contribution 5,263.80 0.00 No Maximum
       
Employer Matching Rate 1.00 0.00 1.00
       
Maximum Employer Contribution 5,263.80 560.00 No Maximum
   
   
Note:  FUTA is only paid by the employer