Business Paradigms, Inc.        
U.S Payroll Withholding Tax Rates  
 
      2005  
PAYROLL FICA FUTA Medicare Employment Training Tax
         
Maximum Contributory Earnings 90,000.00 7,000.00 All Wages 7,000.00
         
Tax Rate 6.20% 8.00% 1.45% 1.00%
         
Maximum Employee Contribution 5,580.00 0.00 No Maximum  
         
Employer Matching Rate 1.00 0.00 1.00  
         
Maximum Employer Contribution 5,580.00 560.00 No Maximum 70.00
   
   
Note:  FUTA and ETT are only paid by the employer