Learn how to determine what the wage bases and limits are for the years 2015 to 2019.

The rates and limits for Social Security, Medicare, federal income tax (FIT), state income tax (SIT), and state unemployment insurance (SUI) are provided for the following years:

  • 2019
  • 2018
  • 2017
  • 2015 & 2016

Things to know:

  • Wage base limits for DIY and Assisted payroll are updated by the tax table.
  • They can't be manually changed.
  • To update the wage base limit for a tax for current period download the latest payroll updates.

 

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

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%

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

2018

Tax rate and wage base table

 

2018 - 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% $128,400.00 $7,960.80 $7,960.80
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

Check out the IRS Publication 15 (Circular E) Employer's Tax Guide for the calculation of Federal Income Tax.
Check out the Payroll Tax Compliance page for State Unemployment rates and wage base limits.

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%

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

2017

Tax rate and wage base table

2017 - 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% $127,200.00 $7,886.40 $7,886.40
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

Check out the IRS Publication 15 (Circular E) Employer's Tax Guide for the calculation of Federal Income Tax.
Check out the Payroll Tax Compliance page for State Unemployment rates and wage base limits.

 

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%

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

2015 & 2016

2015 & 2016 - 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% $118,500.00 $7,347 $7,347
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

Check out the IRS Publication 15 (Circular E) Employer's Tax Guide for the calculation of Federal Income Tax.
Check out the Payroll Tax Compliance page for State Unemployment rates and wage base limits.

 

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%

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

Things to know

  • For more information about Social Security and Medicare, visit the Social Security Administration web site.
  • For information about state taxes, visit your state tax agency's official web site. You may also visit the Payroll Tax Compliance page for more information on each of the State Tax Agencies.
  • If you earned more than the maximum in any year but had only one job, the amount shown in the Your Taxed Social Security Earnings column is only the maximum amount. If you had more than one job, the total that is recorded can be more than the maximum. However, only the maximum amount is used to calculate your benefit estimates.
  • When you have more than one job in a year, each of your employers must withhold SS taxes without regard to what other employers withhold. Your total withheld Social Security taxes can be in excess of the limit. This extra amount can be refunded to you after you file your personal income taxes at the end of the year.