If you have several employees who exceed the maximum FICA earnings amount for a given year, you would expect their FICA withholding totals to be the same. Because of rounding issues, some may be a few cents less while others are exactly the maximum amount. In theory they should all be the maximum amount. I am curious as to if this concerns anybody else using the payroll module or if it really doesn't matter. My second question is, if it does matter would it be worth the trade off of some processing speed? Terry Milius Comptroller Southern College of Optometry