Resources: Federal Tax Information

Federal Tax Information

All U.S. payrolls are subject to a federal tax component. Below is some of the key data for managing your payroll  from a federal perspective.

IRS Assistance for Businesses: 1-800-829-1040
7:00 AM to 10:00 PM your local time
(Alaska & Hawaii follow Pacific Time).

Website: http://www.irs.gov/Businesses

Federal Minimum Wage

  01/17
Minimum Wage   $7.25
Minimum Wage For Tipped Employee   $2.13
Maximum Tip Credit   $5.12
Youth Minimum Wage   $4.25

 

FICA Social Security

  01/17
Maximum Earnings   $127,200
Employer Percentage   6.2%
Employee Percentage   6.2%
Employer Maximum Deduction   $7,886.40
Employee Maximum Deduction   $7,886.40
Self-Employed Tax   12.4%

 

FICA  Medicare

  01/17
Maximum Earnings   Unlimited
Employee & Employer Percentage   1.45%
Maximum Deduction   Unlimited
Employee Wages > $200,000   + 0.9%
Self-Employed Tax   2.9%