Social Security and Medicare, federal unemployment tax, supplemental wage withholding and the federal minimum wage: the rates every employer applies, whatever the state.
Figures checked on October 5, 2026 against the official sources listed at the end of this page. Rates for employers. General information, not tax advice: confirm a figure with the agency before you file.
$184,500: Social Security tax stops for the year once an employee's wages reach it. Medicare has no wage limit, and Additional Medicare Tax is withheld on wages over $200,000.
The 0.6% assumes the full 5.4% credit for state unemployment tax paid. In a state that has not repaid its federal unemployment loans, the credit shrinks and the federal rate rises for the whole year's wages, not just the months after the list comes out. The Labor Department sets the year's list on November 10.
WORKLIO HCM
Payroll taxes calculated, deposited and filed in every state
Worklio HCM calculates, deposits and files payroll taxes in every state and locality, city, county and school district taxes included, and rates and rules update without you noticing. We help open state accounts when you hire somewhere new. Payroll and HCM for companies with 50 to 50,000+ employees.
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.
Your next payroll could be your first one on Worklio.
