2018 Payroll Tax Rates

Payroll Tax 2018 Rate Notes
Social Security (OASDI only) 6.20% 2018 social security wage base is $128,400
Medicare (HI only) 1.45% No Limit
Additional Medicare Tax 0.9% On wages above $200,000 (No Employer Match)
FUTA (Federal Unemployment Tax) 0.6% 2018 wage base is $7,000.00
State 2018 State Supplemental Withholding Rates
Alabama 5.00%
Arkansas 6.90%
California Supplemental Wages 6.60%
California Bonus and Stock Options 10.23%
Colorado 4.63%
Idaho 7.40%
Illinois 4.95%
Indiana 3.23%
Iowa 6.00%
Kansas 5.00%
Maine 5.00%
Maryland 5.75%
Massachusetts 5.10%
Michigan 4.25%
Minnesota 6.25%
Missouri 6.00%
Montana 6.00%
Nebraska 5.00%
New Mexico 4.90%
New York 9.62%
North Carolina 5.60%
North Dakota 1.84%
Ohio 3.50%
Oklahoma 5.00%
Oregon 9.00%
Pennsylvania 3.07%
Rhode Island 5.99%
South Carolina 7.00%
Vermont 24% of federal
Virginia 5.75%
State 2018 State Unemployment Wage Base
Alabama $8,000
Alaska 39,500
Arizona 7,000
Arkansas 10,000
California 7,000
Colorado 12,600
Connecticut 15,000
Delaware 16,500
District of Columbia 9,000
Florida 7,000
Georgia 9,500
Hawaii 45,900
Idaho 38,200
Illinois 12,960
Indiana 9,500
Iowa 29,900
Kansas 14,000
Kentucky 10,200
Louisiana 7,700
Maine 12,000
Maryland 8,500
Massachusetts 15,000
Minnesota 32,000
Mississippi 14,000
Missouri 12,500
Montana 32,000
Nebraska 9,000
Nevada 30,500
New Hampshire 14,000
New Jersey 33,700
New Mexico 24,200
New York 11,100
North Carolina 23,500
North Dakota 35,500
Ohio 9,500
Oklahoma 17,600
Oregon 39,300
Pennsylvania 10,000
Rhode Island 23,000
South Carolina 14,000
South Dakota 15,000
Tennessee 7,000
Texas 9,000
Utah 34,300
Vermont 17,600
Virginia 8,000
Washington 47,300
West Virginia 12,000
Wisconsin 14,000
Wyoming 24,700