Taxes and rates: wage bases and limits

The rates and limits for Social Security, Medicare, federal income tax (FIT), state income tax (SIT), and state unemployment insurance (SUI) are provided below.

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Note: Wage base limits for DIY and Assisted payroll are updated by the tax table, and cannot be manually changed. To update the wage base limit for a tax for current period download the latest payroll updates.

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2019 tax rate and wage base table

2019 - TAX RATE AND WAGE BASE
TAX	Federal or State	ER	EE	Wage Limit	Max Tax ER	Max Tax EE
SOCIAL SECURITY	Federal	6.2%	6.2%	$132,900.00	$8,239.80	$8,239.80
MEDICARE	Federal	See table below.			NO MAX	NO MAX
FEDERAL INCOME TAX	Federal	N/A	Varies	NO LIMIT	N/A	NO MAX
FUTA	Federal	0.6%	N/A	$7,000.00	$42.00	N/A
STATE INCOME TAX	State	N/A	Varies	NO LIMIT	N/A	NO MAX
STATE UNEMPLOYMENT	State	Varies	Varies	Varies	Varies	Varies

See the IRS Publication 15 (Circular E) Employer's Tax Guide for the calculation of Federal Income Tax.
See the Payroll Tax Compliance page for State Unemployment rates and wage base limits.
See SSA Fact Sheet: 2019 SOCIAL SECURITY CHANGES for Social Security information.

Medicare

EMPLOYEE MEDICARE WAGES	EMPLOYEE TAX RATE	EMPLOYER TAX RATE
Wages equal or less than $200,000	1.45%	1.45%
Wages greater than $200,000	2.35% (1.45% + 0.9%)	1.45%

See the IRS FAQ Questions and Answers for the Additional Medicare Tax for more information.