Trusted Payroll Information for American Employers
Sourced from the IRS, DOL, and all 50 state tax agencies — updated annually
Every state layers its own rules on top of federal payroll requirements — rates, deadlines, and mandates that change every year. Find your state's complete guide below.
| Tax | Rate / Wage Base | Who Pays |
|---|---|---|
| Social Security (OASDI) | 6.2% on first $176,100 | Employer + Employee (each) |
| Medicare (HI) | 1.45% (no wage base cap) | Employer + Employee (each) |
| Additional Medicare Tax | 0.9% on wages over $200,000 | Employee only (employer withholds) |
| FUTA (Federal Unemployment) | 0.6% net on first $7,000 | Employer only |
| Federal Income Tax Withholding | Bracket-based (W-4 determines) | Employer withholds from employee |
State taxes are layered on top of these federal requirements. Select your state below for state-specific rates and filing deadlines.
Complete employer guides covering withholding, SUI, filing deadlines, and state-specific mandates
Federal taxes are the same everywhere — but state rules vary dramatically
41 states levy income tax on wages. Rates range from a flat 2.5% in Arizona to progressive brackets reaching 13.3% in California. Nine states have no income tax at all. Your withholding obligation depends entirely on where your employees work.
Every state runs its own unemployment program. Rates are experience-rated — new employers pay a standard rate that adjusts over time based on claims history. Missing a SUI deposit triggers separate state penalties on top of any federal penalties.
California, New York, Washington, Colorado, Oregon, New Jersey, Connecticut, Massachusetts, and others require employer contributions to state-run paid family and medical leave or disability funds. These are employer-side obligations, not optional benefits.
State deposit schedules often differ from federal schedules. A semiweekly federal depositor may face monthly state deadlines — or vice versa. Missing a state deadline triggers its own penalty, separate from any federal late-deposit penalty you might face.
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This article is for general informational purposes only and does not constitute legal, tax, or professional advice. Employment laws, tax regulations, and compliance requirements change frequently. The information on this page reflects our understanding as of the date noted above and may not reflect recent changes in federal or federal or state state law. Do not act or refrain from acting based solely on the information in this article. Always consult a qualified attorney, CPA, or HR professional familiar with federal or state law before making payroll or compliance decisions for your business.