Look at the IRS guidance.  They have a spreadsheet called income tax withholding Assistant for employers.  It is important information.  Note it is important that the employee fill it out correctly.  If they put married and don't fill in the spouse income it will under withhold.

I have some employees that have no withholding

Look at the IRS guidance.  They have a spreadsheet called income tax withholding Assistant for employers.  It is important information.  Note it is important that the employee fill it out correctly.  If they put married and don't fill in the spouse income it will under withhold.

I have some employees that have no withholding

Sorry, I meant to get back to you - I changed to MJ2 and it withheld, so client is playing with it.  I still think it should have withheld a little, but after seriously rereading the instructions, I do get the MJ1 vs MJ2 and think the MJ2 is the better option for this employee.  Unfortunately, the employees don't really know what the implications of half-heartedly filling out the new W4 is, either.

Sage Support uses PaycheckCity.com to verify tax calculation in Sage 100.  Employees that need help with the W-4 should look at the IRS guidance on the topic, as adequate withholding is the responsibility of the employee.