2016 Fast Wage and Tax Facts
Published 12/22/2015
4/4/2016 For the most current information and additional states, visit us at: www.ADP.com/Fast
This PDF file contains the current wage/tax information for all 50 states, the District of Columbia, Puerto Rico,
and the US Virgin Islands. Click on any name below and view the PDF for that state. Please check the website
http://www.ADP.com/Fast for recent updates.
• Alabama
• Indiana
• Nevada
• South Dakota
• Alaska
• Iowa
• New Hampshire
• Tennessee
• Arizona
• Kansas
• New Jersey
• Texas
• Arkansas
• Kentucky
• New Mexico
• Utah
• California
• Louisiana
• New York
• Vermont
• Colorado
• Maine
• North Carolina
• Virgin Islands
• Connecticut
• Maryland
• North Dakota
• Virginia
• Delaware
• Massachusetts
• Ohio
• Washington
• District of Columbia • Michigan
• Oklahoma
• West Virginia
• Florida
• Minnesota
• Oregon
• Wisconsin
• Georgia
• Mississippi
• Pennsylvania
• Wyoming
• Hawaii
• Missouri
• Puerto Rico
• Idaho
• Montana
• Rhode Island
• Illinois
• Nebraska
• South Carolina
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• TAX & COMPLIANCE MANAGEMENT
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• TIME & LABOR MANAGEMENT
• SMALL BUSINESS SERVICES
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2015 ADP, LLC.
FAST WAGE AND TAX FACTS is distributed with the understanding that the publisher is
not rendering legal, accounting, tax or other professional services. If legal advice or other
assistance is required, an attorney, CPA or tax adviser should be consulted. Minimum
wage rates may vary by industry and may be superseded by Federal minimum wage rules.
Contact the proper agency to verify.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
ALABAMA
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 7/24/09
Minimum Wage
$7.25
Minimum Wage
$7.25*
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$2.13*
Maximum Tip Credit
$5.12
Maximum Tip Credit
$5.12*
Youth Sub-Minimum Wage
$4.25
Youth Sub-Minimum Wage
$4.25*
* Alabama has no state minimum wage law. Federal minimum wage requirements apply.
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
$118,500
6.2%
Maximum Credit
5.4%
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
Pay over $1 Million
(Unchanged from 2015)
(Unchanged from 2015)
Employee Deduction
Standard 2016 New Employer Rate
$7,000
6.0%
(Unchanged from 2015)
Maximum 2016 Taxable Earnings
(Includes 0.06% employment security assessment)
Percent of Taxable Wages
Flat rate withholding method
Supplemental Wage / Bonus Rate
Employer 2016 Tax Rates
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Wage Withholding
Tables
5.0%
UNEMPLOYMENT INSURANCE
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
STATE INCOME TAX
Voluntary Contribution Permitted
$8,000
None
0.65 – 6.8%
2.7%
No
DISABILITY INSURANCE
Employee Deduction
None
AGENCY WEBSITES
25%
39.6%
Dept. of Revenue: http://revenue.alabama.gov
Dept. of Labor: http://labor.alabama.gov
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
ALASKA
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 1/1/16
Effective 7/24/09
Minimum Wage
$7.25
Minimum Wage
$9.75
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee]
$9.75
Maximum Tip Credit
$5.12
Maximum Tip Credit
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
STATE INCOME TAX
Wage Withholding
None
Supplemental Wage / Bonus Rate
None
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
(Increased from $38,700 in 2015)
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Employee 2016 Deduction
$118,500
6.2%
Maximum Taxable Earnings
$7,000
Percent of Taxable Wages
6.0%
Maximum Credit
5.4%
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
Flat rate withholding method
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
(Decreased from 0.57% in 2015)
Employer 2016 Tax Rates
Standard 2016 New Employer Rates
Voluntary Contribution Permitted
FUTA (EMPLOYER-PAID)
25%
Not Allowed
$39,700
0.50%
1.0 – 5.4%
1.69 – 2.10%
No
DISABILITY INSURANCE
Employee Deduction
None
AGENCY WEBSITES
Dept. of Revenue: www.revenue.state.ak.us
Dept. of Labor and Workforce Development:
www.labor.state.ak.us
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
ARIZONA
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 1/1/15
Effective 7/24/09
Minimum Wage
$7.25
Minimum Wage
$8.05
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$5.05
Maximum Tip Credit
$5.12
Maximum Tip Credit
$3.00
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
$118,500
6.2%
$7,000
Maximum Credit
5.4%
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
Pay over $1 Million
(Unchanged from 2015)
25%
No Provision
UNEMPLOYMENT INSURANCE
Employee Deduction
Employer 2016 Tax Rates
Voluntary Contribution Permitted
6.0%
(Unchanged from 2015)
Supplemental Wage / Bonus Rate
Standard 2016 New Employer Rate
Percent of Taxable Wages
Flat rate withholding method
% of AZ Gross
Taxable Wages
(Unchanged from 2015)
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Wage Withholding
Maximum 2016 Taxable Earnings
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
STATE INCOME TAX
$7,000
None
0.03 – 8.91%
2.0%
Yes
DISABILITY INSURANCE
Employee Deduction
None
AGENCY WEBSITES
Dept. of Revenue: www.azdor.gov
Dept. of Economic Security: https://des.az.gov
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
ARKANSAS
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 1/1/16
Effective 7/24/09
Minimum Wage
$7.25
Minimum Wage
$8.00
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$2.63
Maximum Tip Credit
$5.12
Maximum Tip Credit
$5.37
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
STATE INCOME TAX
Wage Withholding
No Limit
1.45%
0.9%
Supplemental Wage / Bonus Rate
(Unchanged from 2015)
Maximum Taxable Earnings
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Employee Deduction
$118,500
Voluntary Contribution Permitted
$7,000
Percent of Taxable Wages
6.0%
Maximum Credit
5.4%
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
Flat rate withholding method
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
Standard 2016 New Employer Rate
(Includes 0.4% stabilization tax)
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Employer 2016 Tax Rates
(Includes 0.4% stabilization tax)
6.2%
25%
6.9%
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
FICA (SOCIAL SECURITY)
Tables
$12,000
None
0.5 – 14.4%
3.3%
Yes
DISABILITY INSURANCE
Employee Deduction
None
AGENCY WEBSITES
Dept of Finance and Administration: www.dfa.arkansas.gov
Dept of Workforce Services: http://dws.arkansas.gov
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
CALIFORNIA
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 1/1/16
Minimum Wage
$7.25
Minimum Wage
$10.00
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$10.00
Maximum Tip Credit
$5.12
Maximum Tip Credit
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Wage Withholding
1.45%
$118,500
6.2%
$7,000
Maximum Credit
5.4%
Normal Net Tax
0.6%
(Unchanged from 2015)
25%
39.6%
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Increased from $6,650 in 2015)
(Unchanged from 2015)
(Unchanged from 2015)
Employee Deduction
Employer 2016 Tax Rates
Standard 2016 New Employer Rate
(Plus 0.1% employment training tax)
Voluntary Contribution Permitted
$7,000
None
1.5 – 6.2%
3.4%
No
DISABILITY INSURANCE
Maximum 2016 Taxable Earnings
Employee 2016 Deduction Rate
(Unchanged from 2015)
Employee 2016 Maximum W/H
Employer Contribution
HEALTH SAVINGS ACCOUNTS
(Unchanged from 2015)
Maximum 2016 Taxable Earnings
(Increased from $104,378 in 2015)
SUPPLEMENTAL WAGE / BONUS RATES
Pay over $1 Million
6.6%, except 10.23%
for BONUSES and
earnings from
STOCK OPTIONS
(Plus 0.1% employment training tax assesssed
on most ERs)
6.0%
(Unchanged from 2015)
Tables
UNEMPLOYMENT INSURANCE
Percent of Taxable Wages
Flat rate withholding method
Supplemental Wage / Bonus Rate
0.9%
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
STATE INCOME TAX
No Limit
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
Not Allowed
$106,742
0.9%
$960.68
None
AGENCY WEBSITES
Franchise Tax Board: www.ftb.ca.gov
Employment Development Dept.: www.edd.ca.gov
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
COLORADO
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 1/1/16
Effective 7/24/09
Minimum Wage
$7.25
Minimum Wage
$8.31
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$5.29
Maximum Tip Credit
$5.12
Maximum Tip Credit
$3.02
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
STATE INCOME TAX
Wage Withholding
Tables
Supplemental Wage / Bonus Rate
4.63%
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
(Increased from $11,800 in 2015)
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Employee Deduction
$118,500
6.2%
$7,000
6.0%
Maximum Credit
5.4%
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
Standard 2016 New Employer Rate
None
.77 – 10.14%
2.12%
Voluntary Contribution Permitted
Percent of Taxable Wages
Flat rate withholding method
(Includes 24.47% bond principal rate)
(Includes 24.47% bond principal rate)
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Employer 2016 Tax Rates
$12,200
Yes
DISABILITY INSURANCE
Employee Deduction
None
AGENCY WEBSITES
Dept. of Revenue: www.colorado.gov/revenue
25%
Dept. of Labor and Employment: www.colorado.gov/cdle
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
CONNECTICUT
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
$118,500
6.2%
6.0%
Maximum Credit
5.4%
Normal Net Tax
0.6%
Pay over $1 Million
(Unchanged from 2015)
Minimum Cash Wage
Tipped hotel or restaurant employees only
$6.07
Tipped bartenders only
$7.82
All other tipped employees
$9.25
Maximum Tip Credit
Tipped hotel or restaurant employees only
$3.53
Tipped bartenders only
$1.78
All other tipped employees
$0.35
Wage Withholdings
(Net of exemption and credit table)
Supplemental Wage / Bonus Rate
Maximum 2016 Taxable Earnings
(Unchanged from 2015)
Employee Deduction
Employer 2016 Tax Rates
(Includes 1.4% fund solvency surtax)
Standard 2016 New Employer Rate
SUPPLEMENTAL WAGE / BONUS RATES
(Unchanged from 2015)
25%
39.6%
Voluntary Contribution Permitted
Self-Only Contribution Limit (Employee & Employer)
$3,350
AGENCY WEBSITES
Family Contribution Limit (Employee & Employer)
$6,750
Dept. of Revenue Services: www.ct.gov/DRS
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Increased from $6,650 in 2015)
(Unchanged from 2015)
Wage %
No Provision
$15,000
None
1.9 – 6.8%
4.3%
No
DISABILITY INSURANCE
Employee Deduction
HEALTH SAVINGS ACCOUNTS
(Unchanged from 2015)
$9.60
UNEMPLOYMENT INSURANCE
$7,000
Percent of Taxable Wages
Flat rate withholding method
Minimum Wage
STATE INCOME TAX
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Effective 1/1/16
None
Dept. of Labor: www.ctdol.state.ct.us
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
DELAWARE
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 6/1/15
Minimum Wage
$7.25
Minimum Wage
$8.25
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$2.23
Maximum Tip Credit
$5.12
Maximum Tip Credit
$6.02
Youth Sub-Minimum Wage
$4.25
STATE INCOME TAX
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
Wage Withholding
No Limit
1.45%
0.9%
Supplemental Wage / Bonus Rate
(Unchanged from 2015)
Maximum Taxable Earnings
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Employee Deduction
$118,500
6.2%
Maximum Taxable Earnings
$7,000
Percent of Taxable Wages
6.0%
Maximum Credit
5.4%
Normal Net Tax
0.6%
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
(Includes 0.2% supplemental assessment rate)
Standard 2016 New Employer Rate
$18,500
None
0.3 – 8.2%
1.9%
No
DISABILITY INSURANCE
Employee Deduction
None
AGENCY WEBSITES
Dept. of Revenue: http://revenue.delaware.gov
SUPPLEMENTAL WAGE / BONUS RATES
Flat rate withholding method
Employer 2016 Tax Rates
Voluntary Contribution Permitted
FUTA (EMPLOYER-PAID)
No Provision
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
FICA (SOCIAL SECURITY)
Tables
25%
Dept. of Labor: http://ui.delawareworks.com
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
DISTRICT OF COLUMBIA
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
$118,500
6.2%
$7.73
$8.73
STATE INCOME TAX
Wage Withholding
Tables
No Provision
(Unchanged from 2015)
Employee Deduction
Employer 2016 Tax Rates
Standard 2016 New Employer Rate
(Plus 0.2% administrative funding assessment)
$7,000
5.4%
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
(Unchanged from 2015)
$2.77
(Plus 0.2% administrative funding assessment)
Maximum Credit
Pay over $1 Million
Maximum Tip Credit
$2.77
Maximum 2016 Taxable Earnings
6.0%
(Unchanged from 2015)
(Tipped Employee)
$11.50
UNEMPLOYMENT INSURANCE
Percent of Taxable Wages
Flat rate withholding method
Minimum Cash Wage
$10.50
Supplemental Wage / Bonus Rate
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Minimum Wage
0.9%
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
Effective 7/1/15 Effective 7/1/16
Voluntary Contribution Permitted
$9,000
None
1.6 – 7.0%
2.7%
No
DISABILITY INSURANCE
Employee Deduction
None
AGENCY WEBSITES
25%
39.6%
Office of Tax and Revenue: http://otr.cfo.dc.gov
Dept. of Employment Services: www.does.dc.gov
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
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2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
FLORIDA
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 1/1/15
Minimum Wage
$7.25
Minimum Wage
$8.05
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$5.03
Maximum Tip Credit
$5.12
Maximum Tip Credit
$3.02
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
0.9%
$118,500
6.2%
$7,000
5.4%
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
(Unchanged from 2015)
UNEMPLOYMENT INSURANCE
$7,000
Employer 2016 Tax Rates
None
0.1 – 5.4%
Standard 2016 New Employer Rate
Voluntary Contribution Permitted
Maximum Credit
Pay over $1 Million
None
Employee Deduction
6.0%
(Unchanged from 2015)
Supplemental Wage / Bonus Rate
(Unchanged from 2015)
Percent of Taxable Wages
Flat rate withholding method
None
Maximum 2016 Taxable Earnings
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Wage Withholding
1.45%
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
STATE INCOME TAX
2.7%
No
DISABILITY INSURANCE
Employee Deduction
None
AGENCY WEBSITES
Dept. of Revenue: http://dor.myflorida.com/dor/
Dept. of Economic Opportunity: www.floridajobs.org
25%
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
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2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
GEORGIA
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 9/1/97
Minimum Wage
$7.25
Minimum Wage
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
No Minimum
Maximum Tip Credit
$5.12
Maximum Tip Credit
No Maximum
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Wage Withholding
1.45%
Supplemental Wage / Bonus Rate
Maximum 2016 Taxable Earnings
$118,500
6.2%
(Unchanged from 2015)
Employee Deduction
Employer 2016 Tax Rates
(Includes 0.08% administrative assessment that
does not apply to minimum and maximum rates)
Standard 2016 New Employer Rate
$7,000
(Includes 0.08% administrative assessment)
6.0%
Voluntary Contribution Permitted
Maximum Credit
5.4%
DISABILITY INSURANCE
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
Depends on total
annual wages, tax rate
= 2, 3, 4, 5 or 6%
UNEMPLOYMENT INSURANCE
Percent of Taxable Wages
Flat rate withholding method
Tables
0.9%
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
STATE INCOME TAX
No Limit
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
$5.15
25%
39.6%
Employee Deduction
$9,500
None
.04 – 8.1%
2.7%
Yes
None
AGENCY WEBSITES
Dept. of Revenue: http://dor.georgia.gov/taxes
Dept. of Labor: www.dol.state.ga.us
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
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2016 Fast Wage and Tax Facts
Published 2/29/2016
3/16/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
HAWAII
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
6.2%
$7,000
6.0%
Maximum Credit
5.4%
Normal Net Tax
0.6%
Pay over $1 Million
(Unchanged from 2015)
$7.75
Maximum Tip Credit
$0.75
(Employers may take the tip credit only if the combined amount the employee
receives from the employer plus the tips, is at least $0.75 more than the applicable
minimum wage rate.)
STATE INCOME TAX
Wage Withholding
Tables
Supplemental Wage / Bonus Rate
No Provision
$42,200
(Increased from $40,900 in 2015)
Employee Deduction
None
Employer 2016 Tax Rates
0.0 – 5.6%
Voluntary Contribution Permitted
25%
39.6%
2.4%
No
DISABILITY INSURANCE
Employee 2016 Deduction
Employer Contribution
SUPPLEMENTAL WAGE / BONUS RATES
(Unchanged from 2015)
Minimum Cash Wage (Tipped Employee)
Standard 2016 New Employer Rate
Percent of Taxable Wages
Flat rate withholding method
$8.50
Maximum 2016 Taxable Earnings
$118,500
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Minimum Wage
UNEMPLOYMENT INSURANCE
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
Effective 1/1/16
0.5% of wages, up to a maximum
deduction of $4.91/wk
Difference between cost and
employee contribution
AGENCY WEBSITES
Dept. of Taxation: http://tax.hawaii.gov
Dept. of Labor and Industrial Relations: http://labor.hawaii.gov
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
IDAHO
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/1/07
Effective 7/24/09
Minimum Wage
$7.25
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$3.35
Maximum Tip Credit
$5.12
Maximum Tip Credit
$3.90
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
STATE INCOME TAX
Wage Withholding
No Limit
1.45%
0.9%
Supplemental Wage / Bonus Rate
(Increased from $36,000 in 2015)
Maximum Taxable Earnings
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Employee Deduction
$118,500
6.2%
Maximum Taxable Earnings
$7,000
6.0%
Maximum Credit
5.4%
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
(Includes workforce training & admin reserve fund taxes)
Standard 2016 New Employer Rate
Voluntary Contribution Permitted
Percent of Taxable Wages
Flat rate withholding method
Employer 2016 Tax Rates
(Includes workforce training & admin reserve fund taxes)
FUTA (EMPLOYER-PAID)
7.4%
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
FICA (SOCIAL SECURITY)
Tables
$37,200
None
0.425 –
5.40%
1.488%
No
DISABILITY INSURANCE
Employee Deduction
None
AGENCY WEBSITES
State Tax Commission: http://tax.idaho.gov
25%
Dept. of Labor: http://labor.idaho.gov
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
ILLINOIS
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/1/10
Effective 7/24/09
Minimum Wage
$7.25
Minimum Wage
$8.25
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$4.95
Maximum Tip Credit
$5.12
Maximum Tip Credit
$3.30
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
STATE INCOME TAX
Wage Withholding
3.75%
Supplemental Wage / Bonus Rate
3.75%
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
$12,960
(Unchanged from 2015)
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
$118,500
Employer 2016 Tax Rates
6.2%
(Includes 0.55% fund-building surtax)
Voluntary Contribution Permitted
DISABILITY INSURANCE
Maximum Credit
5.4%
Employee Deduction
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
Pay over $1 Million
(Unchanged from 2015)
3.55%
No
$7,000
6.0%
(Unchanged from 2015)
0.55 – 7.75%
(Includes 0.55% fund-building surtax)
Percent of Taxable Wages
Flat rate withholding method
None
Standard 2016 New Employer Rate
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Employee Deduction
25%
None
AGENCY WEBSITES
Dept. of Revenue: www.revenue.state.il.us
Dept. of Employment Security: www.ides.illinois.gov
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
INDIANA
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 7/24/09
Minimum Wage
$7.25
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
Maximum Tip Credit
$5.12
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
STATE INCOME TAX
Wage Withholding
No Limit
1.45%
0.9%
Tables
Supplemental Wage / Bonus Rate
3.3%
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
$9,500
(Unchanged from 2015)
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Employee Deduction
$118,500
6.2%
$7,000
6.0%
Maximum Credit
5.4%
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
0.5 – 7.4%
Standard 2016 New Employer Rate
Industry Average
Voluntary Contribution Permitted
Percent of Taxable Wages
Flat rate withholding method
Employer 2016 Tax Rates
(Excludes solvency surcharge)
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
None
Yes
DISABILITY INSURANCE
Employee Deduction
None
AGENCY WEBSITES
Dept. of Revenue: www.in.gov/dor
Dept. of Workforce Development: www.in.gov/dwd
25%
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
IOWA
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
If annual gross sales are $300,000 or greater and employers
are in “named enterprises”*:
Effective 1/1/08
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Wage
$7.25
Maximum Tip Credit
$5.12
Minimum Cash Wage (Tipped Employee)
$4.35
Youth Sub-Minimum Wage
$4.25
Maximum Tip Credit
$2.90
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Supplemental Wage / Bonus Rate
$118,500
6.2%
$7,000
Percent of Taxable Wages
6.0%
Maximum Credit
5.4%
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
Flat rate withholding method
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
39.6%
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Increased from $6,650 in 2015)
(Unchanged from 2015)
6.0%
(Increased from $27,300 in 2015)
Employer 2016 Tax Rates
Standard 2016 New Employer Rate
Voluntary Contribution Permitted
$28,300
None
0.0 – 8.0%
1.0%
No
DISABILITY INSURANCE
None
AGENCY WEBSITES
Dept. of Revenue: https://tax.iowa.gov
Dept. of Workforce Development:
www.iowaworkforcedevelopment.gov
HEALTH SAVINGS ACCOUNTS
(Unchanged from 2015)
Maximum 2016 Taxable Earnings
Employee Deduction
25%
Tables
UNEMPLOYMENT INSURANCE
Employee Deduction
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
STATE INCOME TAX
Wage Withholding
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
*N
amed enterprises include all public agencies; all hospitals and residential
care facilities for the sick, elderly, mentally or physically handicapped or gifted
children; all schools and preschools; most daycares; and employers engaged
in construction, laundry and dry cleaning. Some types of employers are not required to comply with the Iowa Minimum Wage Law, such as certain employers
in agriculture, certain summer camps, and others.
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
KANSAS
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
Youth Sub-Minimum Wage
$4.25
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
$118,500
6.2%
$7,000
6.0%
Maximum Credit
5.4%
Normal Net Tax
0.6%
Pay over $1 Million
(Unchanged from 2015)
Maximum Tip Credit
$5.12
Wage Withholding
Supplemental Wage / Bonus Rate
Tables
4.5%
UNEMPLOYMENT INSURANCE
Employee Deduction
Employer 2016 Tax Rates
Standard 2016 New Employer Rate
$14,000
None
0.20 – 7.60%
2.7%
Yes
DISABILITY INSURANCE
Employee Deduction
None
AGENCY WEBSITES
Dept. of Revenue: www.ksrevenue.org
SUPPLEMENTAL WAGE / BONUS RATES
(Unchanged from 2015)
$2.13
Voluntary Contribution Permitted
Percent of Taxable Wages
Flat rate withholding method
Minimum Cash Wage (Tipped Employee)
(Increased from $12,000 in 2015)
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
$7.25
Maximum 2016 Taxable Earnings
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
Minimum Wage
STATE INCOME TAX
FICA (MEDICARE)
Maximum Taxable Earnings
Effective 1/1/10
Dept. of Labor: www.dol.ks.gov
25%
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
KENTUCKY
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
Youth Sub-Minimum Wage
$4.25
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
STATE INCOME TAX
FICA (MEDICARE)
Maximum Taxable Earnings
Effective 7/1/09
No Limit
1.45%
0.9%
Wage Withholding
Supplemental Wage / Bonus Rate
Tables
No Provision
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
(Increased from $9,900 in 2015)
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
$118,500
6.2%
Employer 2016 Tax Rates
(Plus 0.21% interest surcharge)
Standard 2016 New Employer Rate
(Plus 0.21% interest surcharge)
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Employee Deduction
Voluntary Contribution Permitted
6.0%
DISABILITY INSURANCE
Maximum Credit
5.4%
Employee Deduction
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
None
1.0 – 10.0%
2.7%
Yes
$7,000
Percent of Taxable Wages
Flat rate withholding method
$10,200
25%
None
AGENCY WEBSITES
Dept. of Revenue: http://revenue.ky.gov
Office of Employment & Training: http://oet.ky.gov
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
LOUISIANA
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
No Limit
1.45%
0.9%
$7.25*
Minimum Cash Wage (Tipped Employee)
$2.13*
Maximum Tip Credit
$5.12*
* Louisiana has no state minimum wage law. Federal minimum wage requirements apply.
Wage Withholding
Supplemental Wage / Bonus Rate
(Unchanged from 2015)
$118,500
6.2%
Employee Deduction
Employer 2016 Tax Rates
(Includes applicable social charge rate)
Standard 2016 New Employer Rate
$7,000
Voluntary Contribution Permitted
Percent of Taxable Wages
6.0%
DISABILITY INSURANCE
Maximum Credit
5.4%
Employee Deduction
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
Flat rate withholding method
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
25%
Tables
No Provision
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Minimum Wage
STATE INCOME TAX
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
Effective 7/24/09
$7,700
None
0.10 – 6.20%
1.22 – 3.04%
Yes
None
AGENCY WEBSITES
Dept. of Revenue: www.rev.state.la.us
Workforce Commission: www.laworks.net
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
MAINE
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 10/1/09
Minimum Wage
$7.25
Minimum Wage
$7.50
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$3.75
Maximum Tip Credit
$5.12
Maximum Tip Credit
$3.75
Youth Sub-Minimum Wage
$4.25
STATE INCOME TAX
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
$118,500
6.2%
Employee Deduction
Employer 2016 Tax Rates
(Includes 0.06% Competitive Skills Scholarship Fund rate)
Standard 2016 New Employer Rate
(Includes 0.06% Competitive Skills Scholarship Fund rate)
Voluntary Contribution Permitted
6.0%
DISABILITY INSURANCE
Maximum Credit
5.4%
Employee Deduction
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
5.0%
$12,000
None
0.57 – 5.40%
2.04%
Yes
$7,000
Percent of Taxable Wages
Flat rate withholding method
Tables
UNEMPLOYMENT INSURANCE
(Unchanged from 2015)
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Supplemental Wage / Bonus Rate
Maximum 2016 Taxable Earnings
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
Wage Withholding
25%
None
AGENCY WEBSITES
Revenue Services: www.maine.gov/revenue
Dept. of Labor: www.maine.gov/labor
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
MARYLAND
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 7/1/15 Effective 7/1/16
Minimum Wage
$7.25
Minimum Wage
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage
Maximum Tip Credit
$5.12
Youth Sub-Minimum Wage
$4.25
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
6.2%
$7,000
Maximum Credit
5.4%
Normal Net Tax
0.6%
(Unchanged from 2015)
Supplemental Wage / Bonus Rate
Tables
MD resident = 5.75% plus
County W/H rate
(Unchanged from 2015)
Employee Deduction
Employer 2016 Tax Rates
Voluntary Contribution Permitted
$8,500
None
0.3 – 7.5%
2.6%
No
DISABILITY INSURANCE
Employee Deduction
None
AGENCY WEBSITES
SUPPLEMENTAL WAGE / BONUS RATES
Pay over $1 Million
$5.12
Standard 2016 New Employer Rate
6.0%
(Unchanged from 2015)
$4.62
Maximum 2016 Taxable Earnings
$118,500
Percent of Taxable Wages
Flat rate withholding method
$3.63
UNEMPLOYMENT INSURANCE
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
$3.63
Wage Withholding
0.9%
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
Maximum Tip Credit
$8.75
STATE INCOME TAX
FICA (MEDICARE)
Maximum Taxable Earnings
(Tipped Employee)
$8.25
25%
39.6%
Comptroller of MD.: www.comp.state.md.us
Dept. of Labor, Licensing & Regulation: www.dllr.state.md.us
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
MASSACHUSETTS
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 1/1/16
Minimum Wage
$7.25
Minimum Wage
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$3.35
Maximum Tip Credit
$5.12
Maximum Tip Credit
$6.65
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
STATE INCOME TAX
Wage Withholding
Tables
Supplemental Wage / Bonus Rate
5.10%
1.45%
0.9%
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
(Unchanged from 2015)
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
$10.00
$15,000
Employee Deduction
$118,500
6.2%
Employer 2016 Tax Rates
(Plus 0.81% solvency assessment and 0.056%
workforce training fund surcharge)
None
0.73 – 11.13%
Standard 2016 New Employer Rate
Maximum Taxable Earnings
$7,000
Employer Medical Assistance Contribution
Percent of Taxable Wages
6.0%
(0.12% third year of liability; 0.24% fourth year of
liability and 0.34% fifth year or later of liability)
Maximum Credit
5.4%
Workforce Training Fund 2016 Rate
Normal Net Tax
0.6%
Voluntary Contribution Permitted
SUPPLEMENTAL WAGE / BONUS RATES
Flat rate withholding method
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
25%
39.6%
HEALTH SAVINGS ACCOUNTS
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Increased from $6,650 in 2015)
(Unchanged from 2015)
0.12 – 0.34%
0.056%
Yes
DISABILITY INSURANCE
Employee Deduction
None
AGENCY WEBSITES
Dept. of Revenue: www.mass.gov/dor
Self-Only Contribution Limit (Employee & Employer)
(Unchanged from 2015)
1.87%
(Plus 0.81% solvency assessment and 0.056%
workforce training fund surcharge)
FUTA (EMPLOYER-PAID)
Labor and Workforce Development: www.mass.gov/lwd
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
MICHIGAN
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
Youth Sub-Minimum Wage
$4.25
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
$8.50
Minimum Cash Wage (Tipped Employee)
$3.23
Maximum Tip Credit
$5.27
Wage Withholding
Tables
Supplemental Wage / Bonus Rate
4.25%
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
Minimum Wage
STATE INCOME TAX
FICA (MEDICARE)
Maximum Taxable Earnings
Effective 1/1/16
(Unchanged from 7/1/15-12/31/15)
$118,500
$9,000
Standard Wage Base
(Unchanged from 7/1/15-12/31/15)
6.2%
$9,500
Wage Base for
Delinquent
Employers
Employee Deduction
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Employer 2016 Tax Rates
$7,000
Percent of Taxable Wages
6.0%
Maximum Credit
5.4%
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
Flat rate withholding method
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
39.6%
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Plus 1/3 chargeable benefits component)
Voluntary Contribution Permitted
0.06 – 10.3%
2.7%
Yes
DISABILITY INSURANCE
None
AGENCY WEBSITES
Dept. of Treasury: http://michigan.gov/taxes
Unemployment Insurance Agency:
http://www.michigan.gov/uia
Self-Only Contribution Limit (Employee & Employer)
(Increased from $6,650 in 2015)
Standard 2016 New Employer Rates
Employee Deduction
25%
HEALTH SAVINGS ACCOUNTS
(Unchanged from 2015)
(Plus variable rate bond obligation assessment)
None
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
MINNESOTA
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
If annual gross volume of sales are $500,000 or more:
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Wage
$9.00
$9.50
Maximum Tip Credit
$5.12
Minimum Cash Wage
$9.00
$9.50
Youth Sub-Minimum Wage
$4.25
Maximum Tip Credit
None
None
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Effective 8/1/15
No Limit
1.45%
0.9%
Minimum Wage
$7.25
$7.75
Minimum Cash Wage
$7.25
$7.75
Maximum Tip Credit
None
None
$118,500
6.2%
Wage Withholding
Tables
Supplemental Wage / Bonus Rate
6.25%
UNEMPLOYMENT INSURANCE
$7,000
Maximum 2016 Taxable Earnings
(Increased from $30,000 in 2015)
Percent of Taxable Wages
6.0%
Employee Deduction
Maximum Credit
5.4%
Employer 2016 Tax Rates
Normal Net Tax
0.6%
Standard 2016 New Employer Rate
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
25%
39.6%
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Increased from $6,650 in 2015)
(Unchanged from 2015)
Voluntary Contribution Permitted
$31,000
None
0.10 – 9.0%
1.59%
Yes
DISABILITY INSURANCE
Employee Deduction
HEALTH SAVINGS ACCOUNTS
(Unchanged from 2015)
(Plus 0.10% workforce development fee]
(Plus 0.10% workforce development fee]
SUPPLEMENTAL WAGE / BONUS RATES
Flat rate withholding method
Effective 8/1/16
STATE INCOME TAX
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Effective 8/1/16
If annual gross volume of sales are less than $500,000:
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
Effective 8/1/15
None
AGENCY WEBSITES
Dept. of Revenue: www.revenue.state.mn.us
Dept. of Employment and Economic Development:
www.uimn.org/uimn/employers
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
3/28/2016
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
MISSISSIPPI
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 7/24/09
Minimum Wage
$7.25
Minimum Wage
$7.25*
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$2.13*
Maximum Tip Credit
$5.12
Maximum Tip Credit
$5.12*
Youth Sub-Minimum Wage
$4.25
Youth Sub-Minimum Wage
$4.25*
* Mississippi has no state minimum wage law. Federal minimum wage requirements apply.
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
6.2%
Maximum Credit
5.4%
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
Pay over $1 Million
(Unchanged from 2015)
$14,000
Employee Deduction
Employer 2016 Tax Rates
None
0.24 – 5.64%
Standard 2016 New Employer Rates
$7,000
6.0%
(Unchanged from 2015)
No Provision
(Unchanged from 2015)
(Includes 0.24% workforce investment and training
contribution rate)
Percent of Taxable Wages
Flat rate withholding method
Supplemental Wage / Bonus Rate
Tables
Maximum 2016 Taxable Earnings
$118,500
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Wage Withholding
UNEMPLOYMENT INSURANCE
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
STATE INCOME TAX
(New employers pay 1.24% in 1st year, 1.34% in 2nd year
and 1.44% in 3rd year; includes 0.24% workforce
investment and training contribution rate)
Voluntary Contribution Permitted
39.6%
No
DISABILITY INSURANCE
Employee Deduction
25%
1.24 – 1.44%
None
AGENCY WEBSITES
Dept. of Revenue: www.dor.ms.gov
Dept. of Employment Security: www.mdes.ms.gov
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
MISSOURI
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 1/1/15
Minimum Wage
$7.25
Minimum Wage
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$3.825
Maximum Tip Credit
$5.12
Maximum Tip Credit
$3.825
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
STATE INCOME TAX
Wage Withholding
No Limit
Supplemental Wage / Bonus Rate
0.9%
Employee / Employer Tax Rate
(Unchanged from 2015)
Employee Deduction
$118,500
6.2%
$7,000
Percent of Taxable Wages
6.0%
Maximum Credit
5.4%
Normal Net Tax
0.6%
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
Standard 2016 New Employer Rate
$13,000
None
0.0 – 9.75%
3.51%
Yes
DISABILITY INSURANCE
Employee Deduction
None
AGENCY WEBSITES
Dept. of Revenue: http://dor.mo.gov
Dept. of Labor: http://labor.mo.gov
SUPPLEMENTAL WAGE / BONUS RATES
Flat rate withholding method
Employer 2016 Tax Rates
Voluntary Contribution Permitted
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
6.0%
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
FICA (SOCIAL SECURITY)
(Unchanged from 2015)
Tables
1.45%
(Unchanged from 2015)
Maximum Taxable Earnings
$7.65
25%
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
MONTANA
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Annual Sales exceed $110,000
Effective 1/1/15
Minimum Wage
$7.25
Minimum Wage
$8.05
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$8.05
Maximum Tip Credit
$5.12
Maximum Tip Credit
None
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Effective 1/1/15
Minimum Wage
$4.00
Minimum Cash Wage (Tipped Employee)
$4.00
Maximum Tip Credit
None
STATE INCOME TAX
Wage Withholding
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
Annual Sales $110,000 or less
$118,500
6.2%
Tables
Supplemental Wage / Bonus Rate
6.0%
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
Maximum Taxable Earnings
$7,000
Percent of Taxable Wages
6.0%
Maximum Credit
5.4%
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
Flat rate withholding method
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
25%
39.6%
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
None
Employer 2016 Tax Rates
0.13 – 6.30%
(Includes Administrative Fund Tax)
Standard 2016 New Employer Rates
(Plus Administrative Fund Tax)
Industry Average
Voluntary Contribution Permitted
No
DISABILITY INSURANCE
Employee Deduction
None
Dept. of Revenue: http://revenue.mt.gov
Self-Only Contribution Limit (Employee & Employer)
(Increased from $6,650 in 2015)
Employee Deduction
AGENCY WEBSITES
HEALTH SAVINGS ACCOUNTS
(Unchanged from 2015)
$30,500
(Increased from $29,500 in 2015)
FUTA (EMPLOYER-PAID)
Dept. of Labor & Industry: http://uid.dli.mt.gov
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
NEBRASKA
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 1/1/16
Effective 7/24/09
Minimum Wage
$7.25
Minimum Wage
$9.00
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
Maximum Tip Credit
$6.87
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
Wage Withholding
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
$118,500
6.2%
$7,000
6.0%
Maximum Credit
5.4%
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
5.0%
UNEMPLOYMENT INSURANCE
$9,000
Employee Deduction
Employer 2016 Tax Rates
None
0.0 – 5.4%
Standard 2016 New Employer Rate
Voluntary Contribution Permitted
Percent of Taxable Wages
Flat rate withholding method
Supplemental Wage / Bonus Rate
(Unchanged from 2015]
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Tables
Maximum 2016 Taxable Earnings
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
STATE INCOME TAX
1.25%
Yes
DISABILITY INSURANCE
Employee Deduction
None
AGENCY WEBSITES
Dept. of Revenue: http://www.revenue.nebraska.gov/
Dept. of Labor: http://dol.nebraska.gov
25%
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
NEVADA
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
No Limit
1.45%
$118,500
6.2%
N one
Wage Withholding
None
Supplemental Wage / Bonus Rate
None
Employee Deduction
Employer 2016 Tax Rates
(Includes 0.05% Career Enhancement Program (CEP)
fee. ER paying 5.4% not subject to CEP fee)
Standard 2016 New Employer Rate
$7,000
5.4%
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
(Unchanged from 2015)
Maximum Tip Credit
* Effective 7/1/10, employers who make a qualified health insurance plan available
to employees may pay a minimum wage rate of $7.25 per hour.
(Increased from $27,800 in 2015)
Maximum Credit
Pay over $1 Million
$8.25*
Maximum 2016 Taxable Earnings
6.0%
(Unchanged from 2015)
Minimum Cash Wage (Tipped Employee)
UNEMPLOYMENT INSURANCE
Percent of Taxable Wages
Flat rate withholding method
$8.25*
0.9%
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Minimum Wage
STATE INCOME TAX
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
Effective 7/1/10
25%
39.6%
(Includes 0.05% CEP fee)
Voluntary Contribution Permitted
$28,200
None
0.30 – 5.4%
3.0%
No
DISABILITY INSURANCE
Employee Deduction
None
AGENCY WEBSITES
Dept. of Taxation: http://tax.nv.gov
Employment Security Division: http://detr.state.nv.us/esd.htm
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
4/4/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
NEW HAMPSHIRE
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 9/1/08
Minimum Wage
$7.25
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$3.27
Maximum Tip Credit
$5.12
Maximum Tip Credit
$3.98
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
None
Supplemental Wage / Bonus Rate
None
UNEMPLOYMENT INSURANCE
(Unchanged from 2015]
Employee Deduction
$118,500
6.2%
Employer Rates Effective 2 Qtr 2016
(Includes variable administrative contribution
assessment up to 0.2%]
Standard New Employer Rate Effective 2 Qtr 2016
(Includes 0.2% administrative contribution assessment)
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Wage Withholding
Maximum 2016 Taxable Earnings
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
STATE INCOME TAX
$7,000
Voluntary Contribution Permitted
Percent of Taxable Wages
6.0%
DISABILITY INSURANCE
Maximum Credit
5.4%
Employee Deduction
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
Flat rate withholding method
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
25%
$14,000
None
0.1 – 7.5%
1.7%
No
None
AGENCY WEBSITES
Dept. of Labor: www.nh.gov/labor
Employment Security: www.nhes.nh.gov
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
NEW JERSEY
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 1/1/15
Minimum Wage
$7.25
Minimum Wage
$8.38
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
(“Suggested” by State)
$5.12
Youth Sub-Minimum Wage
Maximum Tip Credit
$6.25
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
Wage Withholding
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
$118,500
6.2%
$7,000
6.0%
Maximum Credit
5.4%
Normal Net Tax
0.6%
Pay over $1 Million
(Unchanged from 2015)
Employee Deduction
$32,600
0.505%
Workforce Development / Supplemental Workforce
0.0425%
UI Fund
0.3825%
Maximum 2016 Employee Deduction
Employer FY 2016 Tax Rates
0.08%
$164.63
1.2 – 7.0%
Standard FY 2016 New Employer Rate
3.4%
(UI-3.2825% + WF/SWF-0.1175%)
Voluntary Contribution Permitted
Yes
DISABILITY INSURANCE
SUPPLEMENTAL WAGE / BONUS RATES
(Unchanged from 2015)
UNEMPLOYMENT INSURANCE
Family Leave Insurance
Percent of Taxable Wages
Flat rate withholding method
No provision, but for
pay over $500,000
withhold at 9.9%
(Increased from $32,000 in 2015)
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Supplemental Wage / Bonus Rate
Tables
Maximum 2016 Taxable Earnings
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
STATE INCOME TAX
25%
39.6%
HEALTH SAVINGS ACCOUNTS
Maximum 2016 Taxable Earnings
(Increased from $32,000 in 2015)
$32,600
Employee 2016 Deduction Rate
0.20%
Maximum 2016 Employee Deduction
$65.20
Standard FY 2016 Tax Rates
0.1 – 0.75%
New Employer FY 2016 Rate
0.50%
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
AGENCY WEBSITES
Catch-up Contribution Limit (Employee & Employer)
$1,000
Division of Taxation: www.state.nj.us/treasury/taxation
Dept. of Labor and Workforce Development:
http://lwd.dol.state.nj.us/labor
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
NEW MEXICO
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 1/1/09
Minimum Wage
$7.25
Minimum Wage
$7.50
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
Maximum Tip Credit
$5.37
Youth Sub-Minimum Wage
$4.25
STATE INCOME TAX
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Supplemental Wage / Bonus Rate
UNEMPLOYMENT INSURANCE
$118,500
Employer 2016 Tax Rates
6.2%
Standard 2016 New Employer Rate
Maximum Credit
5.4%
Employee Deduction
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
(Unchanged from 2015)
39.6%
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
No
None
WORKERS‘ COMPENSATION
(Per calendar quarter)
Employer Assessment
(For each covered employee, per calendar quarter)
$2.00
$2.30
AGENCY WEBSITES
Self-Only Contribution Limit (Employee & Employer)
(Increased from $6,650 in 2015)
Greater of: 1.0%
or Industry
Average
Employee Assessment
25%
HEALTH SAVINGS ACCOUNTS
(Unchanged from 2015)
0.33 – 5.4%
Voluntary Contribution Permitted
DISABILITY INSURANCE
Pay over $1 Million
None
$7,000
6.0%
(Unchanged from 2015)
$24,100
Employee Deduction
Percent of Taxable Wages
Flat rate withholding method
4.9%
(Increase from 23,400 from 2015)
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Tables
Maximum 2016 Taxable Earnings
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
Wage Withholding
Taxation & Revenue Dept: www.tax.newmexico.gov
Dept. of Workforce Solutions: www.dws.state.nm.us
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
NEW YORK
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 1/1/16
Minimum Wage
$7.25
Minimum Wage
$9.00
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Food Service Worker)
$7.50
Maximum Tip Credit
$5.12
Maximum Tip Credit (Tipped Food Service Worker)
$1.50
Youth Sub-Minimum Wage
$4.25
STATE INCOME TAX
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Supplemental Wage / Bonus Rate
9.62%
UNEMPLOYMENT INSURANCE
(Increased from $10,500 in 2015)
$118,500
Employee Deduction
6.2%
(Includes 0.075% Re-employment Service
Fund rate)
Standard 2016 New Employer Rate
(Includes 0.075% Re-employment Service
Fund rate)
$7,000
Voluntary Contribution Permitted
Percent of Taxable Wages
6.0%
Maximum Credit
5.4%
DISABILITY INSURANCE
Normal Net Tax
0.6%
Employee Deduction
Flat rate withholding method
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
Employer Contribution
25%
39.6%
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
Yes
Difference between benefit cost
and employee contribution
AGENCY WEBSITES
Dept of Labor: www.labor.ny.gov
Self-Only Contribution Limit (Employee & Employer)
(Increased from $6,650 in 2015)
4.1%
Dept of Taxation and Finance: www.tax.ny.gov
HEALTH SAVINGS ACCOUNTS
(Unchanged from 2015)
1.7 – 9.5%
0.5%
(Up to $0.60 per week)
SUPPLEMENTAL WAGE / BONUS RATES
$10,700
None
Employer 2016 Tax Rates
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Tables
Maximum 2016 Taxable Earnings
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
Wage Withholding
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
NORTH CAROLINA
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 7/24/09
Minimum Wage
$7.25
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
Maximum Tip Credit
$5.12
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Tables
Supplemental Wage / Bonus Rate
5.85%
UNEMPLOYMENT INSURANCE
(Increased from $21,700 in 2015)
$118,500
6.2%
Employee Deduction
Employer 2016 Tax Rates
Standard 2016 New Employer Rate
Voluntary Contribution Permitted
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Wage Withholding
Maximum 2016 Taxable Earnings
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
STATE INCOME TAX
$7,000
6.0%
Employee Deduction
Maximum Credit
5.4%
Normal Net Tax
0.6%
AGENCY WEBSITES
Flat rate withholding method
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
None
0.06 – 5.76%
1.0%
Yes
DISABILITY INSURANCE
Percent of Taxable Wages
SUPPLEMENTAL WAGE / BONUS RATES
$22,300
None
Dept of Revenue: www.dor.state.nc.us
Division of Employment Security: https://desncc.com/deshome
25%
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
NORTH DAKOTA
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 7/24/09
Minimum Wage
$7.25
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$4.86
Maximum Tip Credit
$5.12
Maximum Tip Credit
$2.39
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
STATE INCOME TAX
Wage Withholding
Tables
Supplemental Wage / Bonus Rate
1.84%
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
(Increased from $35,600 in 2015)
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Employee Deduction
$118,500
6.2%
Employer 2016 Tax Rates
Standard 2016 New Employer Rate
Voluntary Contribution Permitted
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
$7,000
6.0%
Employee Deduction
Maximum Credit
5.4%
AGENCY WEBSITES
Normal Net Tax
0.6%
Flat rate withholding method
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
None
0.28 – 10.72%
1.62%
Yes
DISABILITY INSURANCE
Percent of Taxable Wages
SUPPLEMENTAL WAGE / BONUS RATES
$37,200
None
State Tax Commissioner: www.nd.gov/tax
Job Service: www.jobsnd.com
25%
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
OHIO
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
$118,500
6.2%
$8.10
Minimum Cash Wage (Tipped Employee)
$4.05
Maximum Tip Credit
$4.05
Annual Sales are $297,000 or less
Maximum Taxable Earnings
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
STATE INCOME TAX
Supplemental Wage / Bonus Rate
Percent of Taxable Wages
6.0%
Maximum Credit
5.4%
Normal Net Tax
0.6%
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
25%
39.6%
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Increased from $6,650 in 2015)
(Unchanged from 2015)
Employee Deduction
Employer 2016 Tax Rates
Standard 2016 New Employer Rate
Voluntary Contribution Permitted
$9,000
None
0.3 – 8.7%
2.7%
Yes
Employee Deduction
None
AGENCY WEBSITES
Dept. of Taxation: www.tax.ohio.gov
HEALTH SAVINGS ACCOUNTS
(Unchanged from 2015)
3.5%
DISABILITY INSURANCE
SUPPLEMENTAL WAGE / BONUS RATES
Flat rate withholding method
Tables
UNEMPLOYMENT INSURANCE
(Unchanged from 2015)
$7,000
Effective 1/1/15
Minimum Wage
Maximum 2016 Taxable Earnings
FUTA (EMPLOYER-PAID)
Effective 1/1/15
Minimum Wage
Wage Withholding
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
Annual Sales exceed $297,000
Dept. of Job and Family Services:
http://jfs.ohio.gov/ouc/uctax/index.stm
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
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2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
OKLAHOMA
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Minimum Wage
$7.25
Annual gross receipts of more than $100,000 or
10 or more full-time Employees
Effective 7/24/09
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Wage
$7.25
Maximum Tip Credit
$5.12
Minimum Cash Wage (Tipped Employee)
$2.13
Youth Sub-Minimum Wage
$4.25
Maximum Tip Credit
$5.12
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
$118,500
6.2%
$2.00
Minimum Cash Wage (Tipped Employee)
$1.00
Maximum Tip Credit
$1.00
Wage Withholding
Supplemental Wage / Bonus Rate
$7,000
Maximum 2016 Taxable Earnings
(Increasing from $17,000 in 2015)
Percent of Taxable Wages
6.0%
Employee Deduction
Maximum Credit
5.4%
Employer 2016 Tax Rates
Normal Net Tax
0.6%
Standard 2016 New Employer Rate
Voluntary Contribution Permitted
SUPPLEMENTAL WAGE / BONUS RATES
Flat rate withholding method
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
25%
39.6%
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Increased from $6,650 in 2015)
(Unchanged from 2015)
5.0%
$17,500
None
0.1 – 5.5%
1.5%
No
DISABILITY INSURANCE
Employee Deduction
None
AGENCY WEBSITES
HEALTH SAVINGS ACCOUNTS
(Unchanged from 2015)
Tables
UNEMPLOYMENT INSURANCE
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Minimum Wage
STATE INCOME TAX
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
Annual gross receipts of $100,000 or less and fewer
than 10 full-time Employees
Effective 7/24/09
Tax Commission: www.oktax.state.ok.us
Employment Security Commission:
http://www.ok.gov/oesc_web
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
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2016 Fast Wage and Tax Facts
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OREGON
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 1/1/15
Minimum Wage
$7.25
Minimum Wage
$9.25
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$9.25
Maximum Tip Credit
$5.12
Maximum Tip Credit
None
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
STATE INCOME TAX
Wage Withholding
No Limit
Supplemental Wage / Bonus Rate
0.9%
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
FICA (SOCIAL SECURITY)
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Employee Deduction
$118,500
6.2%
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
$7,000
6.0%
Maximum Credit
5.4%
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
25%
39.6%
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
None
(Includes 0.09% special payroll tax offset,
except 5.4% tax rate.)
1.2 – 5.4%
Standard 2016 New Employer Rate
2.6%
No
DISABILITY INSURANCE
Employee Deduction
None
WORKERS’ COMPENSATION
For 2016, the Workers’ Benefit Fund (WBF) assessment rate is 3.3 cents per hour.
The 3.3 cents per hour rate is the employer rate and employee rate combined.
Employers contribute 1.65 cents per hour and deduct 1.65 cents per hour from
employees’ wages.
AGENCY WEBSITES
Employment Dept.: www.oregon.gov/EMPLOY
Self-Only Contribution Limit (Employee & Employer)
(Increased from $6,650 in 2015)
$36,900
Dept. of Revenue: www.oregon.gov/DOR
HEALTH SAVINGS ACCOUNTS
(Unchanged from 2015)
Employer 2016 Tax Rates
Voluntary Contribution Permitted
Percent of Taxable Wages
Flat rate withholding method
9.0%
1.45%
(Increased from $35,700 in 2015)
Maximum Taxable Earnings
Tables
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
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PENNSYLVANIA
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 7/24/09
Minimum Wage
$7.25
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$2.83
Maximum Tip Credit
$5.12
Maximum Tip Credit
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
No Limit
1.45%
0.9%
Wage Withholding Rate
3.07%
Supplemental Wage / Bonus Rate
3.07%
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
(Increased from $9,000 in 2015)
$118,500
6.2%
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Employee Deduction
(Wages paid x 0.07%)
Employer 2016 Tax Rates
(Includes 5.1% surcharge, 1.1% interest tax factor
and 0.65% additional contribution tax)
Standard 2016 New Employer Rate
$7,000
(Includes 5.1% surcharge)
Voluntary Contribution Permitted
Percent of Taxable Wages
6.0%
Maximum Credit
5.4%
DISABILITY INSURANCE
Normal Net Tax
0.6%
Employee Deduction
SUPPLEMENTAL WAGE / BONUS RATES
Flat rate withholding method
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
$4.42
STATE INCOME TAX
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
(Different rates apply to Employers with 10 or less
full-time Employees, effective 1/1/07)
$9,500
Unlimited
2.8010 –
10.8937%
3.6785%
Yes
None
AGENCY WEBSITES
25%
39.6%
Dept. of Revenue: www.revenue.pa.gov
Dept of Labor & Industry: www.dli.state.pa.us
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
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PUERTO RICO
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 7/24/09
Minimum Wage
$7.25
Minimum Wage
$5.08 *
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$5.08
Maximum Tip Credit
$5.12
Maximum Tip Credit
None
Youth Sub-Minimum Wage
$4.25
STATE INCOME TAX
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Wage Withholding
Supplemental Wage / Bonus Rate
Tables
No Provision
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
$7,000
(Unchanged from 2015)
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
* Puerto Rico’s minimum wage = 70% of FLSA
$118,500
6.2%
Employee Deduction
Employer 2016 Tax Rates
(Plus variable-rate special assessment)
None
2.4 – 5.4%
Standard 2016 New Employer Rate
(Plus 1.0% special assessment)
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Voluntary Contribution Permitted
6.0%
DISABILITY INSURANCE
Maximum Credit
5.4%
Maximum 2016 Taxable Earnings
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
25%
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
No
$7,000
Percent of Taxable Wages
Flat rate withholding method
3.3%
(Unchanged from 2015)
$9,000
Employee 2016 Tax Rate
0.3%
Employer 2016 Tax Rate
0.3%
AGENCY WEBSITES
Dept. of Revenue: www.hacienda.gobierno.pr
Dept of Labor & Human Resources: www.trabajo.pr.gov
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
RHODE ISLAND
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 1/1/16
Minimum Wage
$7.25
Minimum Wage
$9.60
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$3.39
Maximum Tip Credit
$5.12
Maximum Tip Credit
$6.21
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Wage Withholding
Tables
Supplemental Wage / Bonus Rate
5.99%
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
(Increased from $21,200 in 2015)
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
STATE INCOME TAX
(Increased from $22,700 in 2015)
$118,500
6.2%
Employee Deduction
Employer 2016 Tax Rates
(Plus a 0.21% job development assessment / fund)
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Standard 2016 New Employer Rate
$7,000
(Plus a 0.21% job development assessment / fund)
Voluntary Contribution Permitted
Percent of Taxable Wages
6.0%
Maximum Credit
5.4%
DISABILITY INSURANCE
Normal Net Tax
0.6%
Maximum 2016 Taxable Earnings
(Increased from $64,200 in 2015)
SUPPLEMENTAL WAGE / BONUS RATES
Flat rate withholding method
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
25%
39.6%
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Increased from $6,650 in 2015)
(Unchanged from 2015)
(Unchanged from 2015)
Employer Contribution
$23,500
Tier II Employers
None
1.69 – 9.79%
2.27%
Yes
$66,300
1.2%
None
AGENCY WEBSITES
HEALTH SAVINGS ACCOUNTS
(Unchanged from 2015)
Employee 2016 Deduction
$22,000
Tier I Employers
Division of Taxation: www.tax.ri.gov
Dept. of Labor and Training: www.dlt.ri.gov
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
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SOUTH CAROLINA
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 7/24/09
Minimum Wage
$7.25
Minimum Wage
$7.25*
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$2.13*
Maximum Tip Credit
$5.12
Maximum Tip Credit
$5.12*
Youth Sub-Minimum Wage
$4.25
Youth Sub-Minimum Wage
$4.25*
*S
outh Carolina does not have a state minimum wage law. Federal minimum
wage requirements apply.
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
$118,500
6.2%
Maximum 2016 Taxable Earnings
(Unchanged from in 2015)
(Includes 0.06% contingency assessment)
Maximum Credit
5.4%
DISABILITY INSURANCE
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
(Unchanged from 2015)
None
0.06 – 5.46%
(Includes 0.06% contingency assessment)
Voluntary Contribution Permitted
Pay over $1 Million
$14,000
Standard 2016 New Employer Rate
$7,000
6.0%
(Unchanged from 2015)
7.0%
Employee Deduction
Percent of Taxable Wages
Flat rate withholding method
Tables
Supplemental Wage / Bonus Rate
Employer 2016 Tax Rates
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Wage Withholding
UNEMPLOYMENT INSURANCE
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
STATE INCOME TAX
25%
39.6%
Employee Deduction
1.39%
No
None
AGENCY WEBSITES
Dept. of Revenue: www.sctax.org
Dept. of Employment and Workforce: http://dew.sc.gov
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
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SOUTH DAKOTA
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 1/1/16
Effective 7/24/09
Minimum Wage
$7.25
Minimum Wage
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$4.275
Maximum Tip Credit
$5.12
Maximum Tip Credit
$4.275
Youth Sub-Minimum Wage
$4.25
Youth Sub-Minimum Wage
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
$118,500
6.2%
STATE INCOME TAX
Wage Withholding
None
Supplemental Wage / Bonus Rate
None
Maximum 2016 Taxable Earnings
(Unchanged from 2015)
Employee Deduction
Employer 2016 Tax Rates
(Includes investment fee of 0.0 - 0.55%)
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Standard 2016 New Employer Rate
$7,000
(Includes 0.55% investment fee)
Percent of Taxable Wages
6.0%
Voluntary Contribution Permitted
Maximum Credit
5.4%
DISABILITY INSURANCE
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
Flat rate withholding method
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
*
UNEMPLOYMENT INSURANCE
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
$4.25
* Non-tipped employees under 18 years old.
FICA (MEDICARE)
Maximum Taxable Earnings
$8.55
25%
39.6%
Employee Deduction
$15,000
None
0.0 – 9.5%
1.75%
Yes
None
AGENCY WEBSITE
Dept. of Labor and Regulation: http://dlr.sd.gov
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
TENNESSEE
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 7/24/09
Minimum Wage
$7.25
Minimum Wage
$7.25*
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$2.13*
Maximum Tip Credit
$5.12
Maximum Tip Credit
$5.12*
Youth Sub-Minimum Wage
$4.25
Youth Sub-Minimum Wage
$4.25*
*T
ennessee does not have a state minimum wage law. Federal minimum wage
requirements apply.
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
$118,500
6.2%
None
Supplemental Wage / Bonus Rate
None
Maximum 2016 Taxable Earnings
(Decreased from $9,000 in 2015)
Employee Deduction
Employer 2016 Tax Rates
(Effective 1/1/16 - 6/30/16)
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Wage Withholding
UNEMPLOYMENT INSURANCE
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
STATE INCOME TAX
Standard FY 2016 New Employer Rate
$7,000
(Effective 7/1/15 - 6/30/16)
Percent of Taxable Wages
6.0%
Voluntary Contribution Permitted
Maximum Credit
5.4%
DISABILITY INSURANCE
Normal Net Tax
0.6%
Employee Deduction
SUPPLEMENTAL WAGE / BONUS RATES
Flat rate withholding method
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
25%
39.6%
$8,000
None
0.01 – 10.0%
2.7%
No
None
AGENCY WEBSITE
Dept. of Labor and Workforce Development:
http://tn.gov/workforce
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
TEXAS
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
Youth Sub-Minimum Wage
$4.25
STATE INCOME TAX
Wage Withholding
None
Supplemental Wage / Bonus Rate
None
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
$118,500
6.2%
(Unchanged from 2015)
Employee Deduction
$7,000
Standard 2016 New Employer Rate
Voluntary Contribution Permitted
Percent of Taxable Wages
6.0%
Maximum Credit
5.4%
DISABILITY INSURANCE
Normal Net Tax
0.6%
Employee Deduction
SUPPLEMENTAL WAGE / BONUS RATES
Flat rate withholding method
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
$9,000
None
Employer 2016 Tax Rates
(Includes 0.10% Employment and Training Investment
Assessment, 0.30% Replenishment Tax and variable rate
Obligation Assessment)
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Minimum Wage
0.9%
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
Effective 7/24/09
0.45 – 7.47%
2.7%
Yes
None
AGENCY WEBSITE
25%
39.6%
Workforce Commission:
http://www.twc.state.tx.us
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
UTAH
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 7/24/09
Minimum Wage
$7.25
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
Maximum Tip Credit
$5.12
Youth Sub-Minimum Wage
$4.25
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
STATE INCOME TAX
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Supplemental Wage / Bonus Rate
UNEMPLOYMENT INSURANCE
$118,500
6.2%
Maximum Credit
5.4%
Employee Deduction
Normal Net Tax
0.6%
Pay over $1 Million
(Unchanged from 2015)
25%
Industry Average
Voluntary Contribution Permitted
DISABILITY INSURANCE
SUPPLEMENTAL WAGE / BONUS RATES
0.2 – 7.2%
(Includes 0.003 social cost factor]
Standard 2016 New Employer Rate
$7,000
None
Employer 2016 Tax Rates
6.0%
(Unchanged from 2015)
$32,200
Employee Deduction
Percent of Taxable Wages
Flat rate withholding method
No Provision
(Increased from $31,300 in 2015]
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Tables
Maximum 2016 Taxable Earnings
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
Wage Withholding
No
None
AGENCY WEBSITES
State Tax Commission: www.tax.utah.gov
Dept. of Workforce Services: https://jobs.utah.gov
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
VERMONT
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 1/1/16
Minimum Wage
$7.25
Minimum Wage
$9.60
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$4.80
Maximum Tip Credit
$5.12
Maximum Tip Credit
$4.80
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
STATE INCOME TAX
Wage Withholding
No Limit
1.45%
0.9%
Supplemental Wage / Bonus Rate
(Increased from $16,400 in 2015)
Maximum Taxable Earnings
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Employee Deduction
$118,500
6.2%
Maximum Taxable Earnings
$7,000
Percent of Taxable Wages
6.0%
Maximum Credit
5.4%
Normal Net Tax
0.6%
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
(Effective July 1, 2015 - June 30, 2016)
Standard FY 2016 New Employer Rate
$16,800
None
1.3 – 8.4%
1.0%
No
DISABILITY INSURANCE
Employee Deduction
None
AGENCY WEBSITES
Dept. of Taxes: http://tax.vermont.gov
Dept. of Labor: http://labor.vermont.gov
SUPPLEMENTAL WAGE / BONUS RATES
Flat rate withholding method
Employer FY 2016 Tax Rates
Voluntary Contribution Permitted
FUTA (EMPLOYER-PAID)
24% of Federal Tax
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
FICA (SOCIAL SECURITY)
Tables
25%
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
VIRGIN ISLANDS
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 7/24/09
Minimum Wage
$7.25
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
Maximum Tip Credit
$5.12
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
STATE INCOME TAX
Wage Withholding
None
Supplemental Wage / Bonus Rate
None
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
(Increased from $22,900 in 2015)
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Employee Deduction
$118,500
6.2%
Maximum Taxable Earnings
$7,000
1.5%
Standard 2016 New Employer Rate
2.0%
Employee Deduction
6.0%
Maximum Credit
5.4%
AGENCY WEBSITES
Normal Net Tax
0.6%
Bureau of Internal Revenue: www.vibir.gov
Dept. of Labor: www.vidol.gov
Flat rate withholding method
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
No
DISABILITY INSURANCE
Percent of Taxable Wages
SUPPLEMENTAL WAGE / BONUS RATES
None
Employer 2016 Tax Rate
Voluntary Contribution Permitted
FUTA (EMPLOYER-PAID)
$23,000
None
25%
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
VIRGINIA
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Minimum Wage
No Minimum
Maximum Tip Credit
No Maximum
STATE INCOME TAX
Wage Withholding
Tables
Supplemental Wage / Bonus Rate
5.75%
UNEMPLOYMENT INSURANCE
(Unchanged from 2015)
$118,500
6.2%
Employee Deduction
Employer 2016 Tax Rates
(Includes 0.07% Pool Cost charge)
Standard 2016 New Employer Rate
(Includes 0.07% Pool Cost charge)
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Voluntary Contribution Permitted
$7,000
6.0%
Maximum Credit
5.4%
Employee Deduction
Normal Net Tax
0.6%
AGENCY WEBSITES
Flat rate withholding method
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
25%
$8,000
None
0.17 – 6.27%
2.57%
No
DISABILITY INSURANCE
Percent of Taxable Wages
SUPPLEMENTAL WAGE / BONUS RATES
$7.25
Minimum Cash Wage (Tipped Employee)
Maximum 2016 Taxable Earnings
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
Effective 7/24/09
None
Dept. of Taxation: www.tax.virginia.gov
Employment Commission: www.vec.virginia.gov
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
WASHINGTON
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
(Applies to workers in both agricultural & nonagricultural jobs, although 14- and 15-year-olds
may be paid 85% of the adult minimum wage or
$8.05 per hour effective 1/1/15)
Minimum Cash Wage (Tipped Employee)
$9.47
Maximum Tip Credit
None
STATE INCOME TAX
Maximum 2016 Taxable Earnings
$118,500
6.2%
Employee Deduction
Standard 2016 New Employer Rates
$7,000
Normal Net Tax
0.6%
Employee Deduction
SUPPLEMENTAL WAGE / BONUS RATES
25%
39.6%
None
Employers and employees each pay half of the stay-at-work rate, medical aid
fund rate, and supplemental pension fund (SPF) rate. For 2016, the SPF rate is
$0.0952 per hour; employers and employees each pay $0.0476 per hour.
AGENCY WEBSITE
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
Yes
WORKERS’ COMPENSATION
HEALTH SAVINGS ACCOUNTS
(Increased from $6,650 in 2015)
Industry Average
Voluntary Contribution Permitted
DISABILITY INSURANCE
(Unchanged from 2015)
0.13 – 7.73%
(Includes .03% Employment Administration Fund
rate and .30% Social Cost rate)
5.4%
(Unchanged from 2015)
None
Employer 2016 Tax Rates
Maximum Credit
Pay over $1 Million
$44,000
(Increased from $42,100 in 2015)
6.0%
(Unchanged from 2015)
None
UNEMPLOYMENT INSURANCE
Percent of Taxable Wages
Flat rate withholding method
$9.47
Wage Withholding
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Minimum Wage
0.9%
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
Effective 1/1/15
Employment Security Dept.: www.esd.wa.gov
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
WEST VIRGINIA
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 1/1/16
Minimum Wage
$7.25
Minimum Wage
$8.75
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$2.62
Maximum Tip Credit
$5.12
Maximum Tip Credit
$6.13
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
STATE INCOME TAX
Wage Withholding
No Limit
Supplemental Wage / Bonus Rate
0.9%
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
FICA (SOCIAL SECURITY)
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Employee Deduction
$118,500
6.2%
$7,000
6.0%
Maximum Credit
5.4%
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
Standard 2016 New Employer Rate
Voluntary Contribution Permitted
Percent of Taxable Wages
Flat rate withholding method
Employer 2016 Tax Rates
(Includes 1.0% surtax on certain employer groups)
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
3 – 6.5%
1.45%
(Unchanged from 2015)
Maximum Taxable Earnings
Tables
25%
$12,000
None
1.5 – 8.5%
2.7%
Yes
DISABILITY INSURANCE
Employee Deduction
None
AGENCY WEBSITES
Dept. of Revenue: www.revenue.wv.gov
Workforce West Virginia:
www.wvcommerce.org/business/workforcewv
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
WISCONSIN
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Minimum Wage
$7.25
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
Youth Sub-Minimum Wage
$4.25
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
1.45%
0.9%
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
$7.25
Minimum Cash Wage (Tipped Employee)
$2.33
Maximum Tip Credit
$4.92
Wage Withholding
Supplemental Wage / Bonus Rate
(Unchanged from 2015)
$118,500
6.2%
Employee Deduction
Employer 2016 Tax Rates
(Includes variable solvency surtaxes)
Standard 2016 New Employer Rate
$7,000
Voluntary Contribution Permitted
Percent of Taxable Wages
6.0%
DISABILITY INSURANCE
Maximum Credit
5.4%
Employee Deduction
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
Flat rate withholding method
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
25%
Tables
4.0%, 5.84%,
6.27% or 7.65%
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Minimum Wage
STATE INCOME TAX
FICA (MEDICARE)
Maximum Taxable Earnings
Effective 7/24/09
$14,000
None
0.05 – 12.0%
Industry Average
Yes
None
AGENCY WEBSITES
Dept. of Revenue: www.revenue.wi.gov
Dept. of Workforce Development: http://dwd.wisconsin.gov
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
ADP and the ADP logo are registered trademarks of ADP, LLC.
ADP – A more human resource(SM) is a service mark of ADP, LLC. Copyright © 2016 ADP, LLC.
For information about cost-effective solutions from ADP, please visit us at www.adp.com,
contact your local ADP representative or call 1-800-225-5237.
<< Return to Index
2016 Fast Wage and Tax Facts
Published 2/29/2016
For the most current information and additional states, visit us at: www.ADP.com/Fast
WYOMING
FEDERAL
MINIMUM WAGE
MINIMUM WAGE
Effective 7/24/09
Effective 4/01/01
Minimum Wage
$7.25
Minimum Wage
$5.15
Minimum Cash Wage (Tipped Employee)
$2.13
Minimum Cash Wage (Tipped Employee)
$2.13
Maximum Tip Credit
$5.12
Maximum Tip Credit
$3.02
Youth Sub-Minimum Wage
$4.25
FICA (MEDICARE)
Maximum Taxable Earnings
Employee / Employer Tax Rate
(Unchanged from 2015)
Additional Medicare Tax Withholding on Wages
> $200,000 (No Employer Match)
No Limit
STATE INCOME TAX
Wage Withholding
None
Supplemental Wage / Bonus Rate
None
1.45%
0.9%
UNEMPLOYMENT INSURANCE
Maximum 2016 Taxable Earnings
(Increased from $24,700 in 2015)
FICA (SOCIAL SECURITY)
Maximum Taxable Earnings
(Unchanged from 2015)
Employee / Employer Tax Rate
(Unchanged from 2015)
Employee Deduction
$118,500
6.2%
(Includes 0.16% INEFF/NC adjustment factor and
0.11% Employment Support Fund factor)
Standard 2016 New Employer Rate
(Includes 0.16% INEFF/NC adjustment factor and
0.11% Employment Support Fund factor)
FUTA (EMPLOYER-PAID)
Maximum Taxable Earnings
Employer 2016 Tax Rates
$7,000
Voluntary Contribution Permitted
Percent of Taxable Wages
6.0%
DISABILITY INSURANCE
Maximum Credit
5.4%
Employee Deduction
Normal Net Tax
0.6%
SUPPLEMENTAL WAGE / BONUS RATES
Flat rate withholding method
(Unchanged from 2015)
Pay over $1 Million
(Unchanged from 2015)
25%
$25,500
None
0.27 – 8.77%
Industry
Average
No
None
AGENCY WEBSITE
Dept. of Workforce Services: http://wyomingworkforce.org
39.6%
HEALTH SAVINGS ACCOUNTS
Self-Only Contribution Limit (Employee & Employer)
$3,350
Family Contribution Limit (Employee & Employer)
$6,750
Catch-up Contribution Limit (Employee & Employer)
$1,000
(Unchanged from 2015)
(Increased from $6,650 in 2015)
(Unchanged from 2015)
RETIREMENT PLANS
Contribution Limit - 401(k) & 403(b) plans
(Unchanged from 2015)
Catch-up Contribution Limit - 401(k) & 403(b) plans
(age 50 & older) (Unchanged from 2015)
$18,000
$6,000
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