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2026 RATES & LIMITS
FICA
Federal Income Tax Withholding
FICA
1. Social Security
- Rate: 6.2%
- Limit: $184,500
2. Medicare
- Rate: 1.45%
- No Limit
- Additional 0.9% from wages in excess of $200,000 (single)
FUTA
Federal Income Tax Withholding
FICA
- Rate: 6% - 5.4% = 0.6%*
- Limit: $7,000
* Credit of 5.4% is applicable to employers that pay State Unemployment Tax on time each quarter before FUTA is due, and are not a “credit reduction state.” Check your State.
Federal Income Tax Withholding
Federal Income Tax Withholding
Federal Income Tax Withholding
1. Wage Bracket Method
2. Percentage Method
SUI & ETT - CA
CA Income Tax Withholding
SUI & ETT - CA
SDI - CA
CA Income Tax Withholding
SUI & ETT - CA
- Rate: 1%
- Limit: $122,909
CA Income Tax Withholding
CA Income Tax Withholding
CA Income Tax Withholding
1. Wage Bracket Table Method
2. Exact Calculation Method