Tax rate and wage base table
|2019 - Tax Rate and Wage Base|
|Max Tax ER||Max Tax EE|
|Medicare||Federal||See table below.||NO MAX||NO MAX|
|Federal Income Tax||Federal||N/A||Varies||NO LIMIT||N/A||NO MAX|
|State Income Tax||State||N/A||Varies||NO LIMIT||N/A||NO MAX|
- 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.
- Check out SSA Fact Sheet: 2019 SOCIAL SECURITY CHANGES for Social Security information.
|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.