2019 Payroll Tax Rates and Limits


(for the 2018 Payroll Tax Rates and Limits, click here)
Download/Print as a PDF

FEDERAL

Social Security - Employee
Taxable Limit $132,900
Tax Rate 6.2%
Tax Limit $8,239.80
   
Medicare - Employee
Taxable Limit Unlimited
Tax Rate:  
Over $200,000 1.45%
Up to $200,000 2.35%

Social Security - Employer

Taxable Limit $132,900
Tax Rate 6.2%
   
   
Medicare - Employee
Taxable Limit Unlimited
Tax Rate 1.45%
FUTA - Employer
Taxable Limit $7,000
Tax Rate 0.6%*
Tax Limit $42
*rate may be subject to additional
1.5% at year-end

 

CALIFORNIA

SDI - Employee
Taxable Limit $118,371
Tax Rate 1.0%
Tax Limit $1,183.71

SUI - Employer

Taxable Limit $7,000
Tax Rate Varies by Employer
   

 

401(k) Contributions
Under Age 50 $19,000
Age 50 and Over $25,000
Business Mileage Rate
$.58/mile