Can someone please tell me if there is a set amount of wage to be made before a company taxes out Federal taxes??

My spouse works part time as a driving instructor and they are not withholding federal taxes on him. They claim that he does not make enough to withhold taxes on him. He receives between $126 to $240 every two weeks. (hours vary due to schedules) Other taxes are being withheld but not the federal which hits us hard at the end of tax time.

I work part time and regardless of the amount of hours I work - it seems that federal is always taken out.

His company did suggest that he have them set a side like $15 each paycheck to take care of taxes at the end of the year. I don't understand why they seem to think that he does not make enough for them to have to withhold federal taxes from his check.

Any input greatly appreciated.

Angel