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Find wage bases and limits (2015-2019)

Find the wage bases and limits for years 2015 to 2019.

Looking for the wage base limits? We provide tables that explain the rates and limits for Social Security, Medicare, Federal Income Tax (FIT), State Income Tax (SIT), and State Unemployment Insurance (SUI) for every year from 2015 to 2019. Note the following:

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

A wage limit is a cap on the earnings that are taxed. Once an employee hits that cap, taxes generally cease to be withheld. Note that tax might start calculating again if your State or the Federal government changes the wage limit.

You can run a Payroll Detail Review Report (go to the Reports menu, then select Employees & Payroll > Payroll Detail Review) if you think taxes should still be withheld. This report provides detailed information about how QuickBooks calculates tax amounts on employee paychecks and in year-to-date (YTD) transactions.

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

Tax rate and wage base table

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.

Note

  • If you want to know more 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.