The 2023 edition of our US employment tax rates and limits report is now updated through August 25, 2023, to reflect changes in state paid family and medical leave insurance, state unemployment insurance and state income tax rates.

You can download the updated report here.

Our report, US employment tax rates and limits for 2023 includes:

• Social Security wage base for 2023
• Qualified pension plan limits for 2023
• Health Savings Account limits for 2022 and 2023
• Fringe-benefit inflation adjustments and Form W-2 penalties for 2023
• Federal mileage rates and luxury vehicle limits for 2023
• Per diem rates under high-low substantiation method for 2023
• 2021–2022 federal unemployment insurance (FUTA) credit reduction
• State unemployment insurance wage base limits and tax rates for 2023
• Disability and paid family leave insurance wage base and rates for 2023
• Federal income tax withholding for 2023
• State income tax withholding and supplemental withholding rates for 2023 with links to the most current withholding formulas

State rates and limits can change throughout the year, so follow this page for the most current updates.

For the 2019 final rates and limits, view our publication, US employment tax rates and limits for 2019.

For the 2020 final rates and limits, view our publication, US employment tax rates and limits for 2020.

For the 2021 final rates and limits, view our publication, US employment tax rates and limits for 2021.

For the 2022 final rates and limits, view our publication, US employment tax rates and limits for 2022.

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Published by NTD’s Tax Technical Knowledge Services group; Andrea Ben-Yosef, legal editor