Updates for payroll tax rates, limits, and minimum wage rates (year to date)

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The table below contains updates for payroll tax rates, limits, and minimum wage rates that may affect your firm and your clients and specifies the Accounting CS version and date on which these changes were implemented in the application.

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Accounting CS version (date) Effective date State or federal Locality Type Rate or amount
2018.2.1 (07/19/2018) 01/01/2021 California - CA Belmont Minimum wage rate for tipped wage verification $15.90
2018.2.1 (07/19/2018) 01/01/2020 California - CA Belmont Minimum wage rate for tipped wage verification $15.00
2018.2.1 (07/19/2018) 07/01/2019 California - CA Belmont Minimum wage rate for tipped wage verification $13.50
2018.2.1 (07/19/2018) 07/01/2018 California - CA Belmont Minimum wage rate for tipped wage verification $12.50
2018.2.1 (07/19/2018) 07/01/2020 District of Columbia - DC Minimum wage rate for tipped wage verification $15.00
2018.2.1 (07/19/2018) 07/01/2019 District of Columbia - DC Minimum wage rate for tipped wage verification $14.00
2018.2.1 (07/19/2018) 07/01/2018 District of Columbia - DC Minimum wage rate for tipped wage verification $13.25
2018.2.0 (06/21/2018) 04/01/2018 Kentucky - KY Guthrie Occupational license fee 2.00%
2018.2.0 (06/21/2018) 07/01/2018 Ohio - OH Union Township-City of Milford Joint Economic Development District (JEDD) 1.00%
2018.2.0 (06/21/2018) 05/01/2018 Utah - UT Income tax tables Details
2018.2.0 (06/21/2018) 07/01/2020 Illinois - IL Western Springs Minimum wage rate for tipped wage verification $13.00
2018.2.0 (06/21/2018) 07/01/2019 Illinois - IL Western Springs Minimum wage rate for tipped wage verification $12.00
2018.2.0 (06/21/2018) 07/01/2018 Illinois - IL Western Springs Minimum wage rate for tipped wage verification $11.00
2018.2.0 (06/21/2018) 01/01/2018 Illinois - IL Western Springs Minimum wage rate for tipped wage verification $10.00
2018.2.0 (06/21/2018) 01/01/2020 California - CA Redwood City Minimum wage rate for tipped wage verification $15.00
2018.2.0 (06/21/2018) 01/01/2019 California - CA Redwood City Minimum wage rate for tipped wage verification $13.50
2018.2.0 (06/21/2018) 01/01/2018 Idaho - ID Income tax tables Details
2018.2.0 (06/21/2018) 01/01/2018 Kentucky - KY Income tax tables Details
2018.2.0 (06/21/2018) 01/01/2018 New Mexico - NM Income tax tables Details
2018.2.0 (06/21/2018) 01/09/2017 Kentucky - KY Franklin Wage base $0.00 (Deactivated)
2018.1.1 (04/23/2018) 01/01/2016 Ohio - OH Roseville City tax 1.00% (credit of 0%, credit limit of 0%)
2018.1.1 (04/23/2018) 01/01/2016 Ohio - OH Rittman City tax 1.50%
2018.1.1 (04/23/2018) 04/01/2018 Ohio - OH Green Township - Cheviot - UDF North Bend Joint Economic Development District (JEDD) $100,000.00
2018.1.1 (04/23/2018) 04/01/2018 Ohio - OH Green Township - Cheviot - UDF North Bend Joint Economic Development District (JEDD) 1.00%
2018.1.1 (04/23/2018) 07/01/2018 Oregon - OR Transit Tax 1.00%
2018.1.1 (04/23/2018) 01/01/2018 Michigan - MI Income tax tables Details
2018.1.1 (04/23/2018) 04/01/2018 Colorado - CO Income tax tables Details
2018.1.1 (04/23/2018) 01/01/2018 Missouri - MO Income tax tables Details
2018.1.0 (03/26/2018) 03/01/2018 New Mexico - NM Sante Fe Minimum wage rate for tipped wage verification $11.40
2018.1.0 (03/26/2018) 03/01/2016 Ohio - OH Cleveland-Highland Hills-Chagrin Highlands Joint Economic Development Zone (JEDZ) 2.50%
2018.1.0 (03/26/2018) 01/01/2007 Kentucky - KY Hickman County Occupational license fee $750.00 (Limit)
2018.1.0 (03/26/2018) 01/01/2018 North Dakota - ND Income tax tables Details
2018.1.0 (03/26/2018) 04/01/2018 Kentucky - KY Grant County Occupational license fee 1.50%
2017.4.9 (03/02/2018) 01/01/2012 Ohio - OH Liberty Center Joint Economic Development District (JEDD) 1.00%
2017.4.9 (03/02/2018) 08/01/2014 Ohio - OH Harrison Greene District IV Joint Economic Development District (JEDD) 1.00%
2017.4.9 (03/02/2018) 07/01/2015 Ohio - OH Coshocton Tuscarawas Joint Economic Development District (JEDD) 2.00%
2017.4.9 (03/02/2018) 08/01/2013 Ohio - OH Colerain Township - Cheviot - Liberty Health Care Joint Economic Development District (JEDD) 2.00%
2017.4.9 (03/02/2018) 10/01/2016 Ohio - OH Cuyahoga Falls - Boston Township Joint Economic Development District (JEDD) 2.00%
2017.4.9 (03/02/2018) 01/01/2018 Ohio - OH Fostoria City tax 2.00% (credit of 0%, credit limit of 0%)
2017.4.9 (03/02/2018) 01/01/2018 Ohio - OH Caldwell City tax 1.00%
2017.4.9 (03/02/2018) 02/16/2018 Louisiana - LA Income tax tables Details
2017.4.9 (03/02/2018) 01/01/2018 Kentucky - KY Mayfield Occupational license fee 1.90%
2017.4.9 (03/02/2018) 01/01/2018 Mississippi - MS Income tax tables Details
2017.4.9 (03/02/2018) 01/01/2018 Colorado - CO Bond Surcharge Tax $0.00 (Deactivated)
2017.4.9 (03/02/2018) 01/01/2018 Wyoming - WY Workers' compensation wage base $11,339.25
2017.4.7 (02/05/2018) 01/01/2018 Kentucky - KY Estill County Occupational license fee 2.00%
2017.4.7 (02/05/2018) 01/01/2018 Kentucky - KY Hodgenville Occupational license fee 1.00%
2017.4.7 (02/05/2018) 01/01/2018 Ohio - OH Springfield - Akron Joint Economic Development District (JEDD) 2.50%
2017.4.7 (02/05/2018) 01/01/2018 Ohio - OH Coventry - Akron Joint Economic Development District (JEDD) 2.50%
2017.4.7 (02/05/2018) 01/01/2018 Ohio - OH Copley - Akron Joint Economic Development District (JEDD) 2.50%
2017.4.7 (02/05/2018) 01/01/2018 Ohio - OH Bath - Fairlawn - Akron Joint Economic Development District (JEDD) 2.50%
2017.4.6 (01/22/2018) 01/01/2018 Federal 401K annual compensation $275,000.00
2017.4.6 (01/22/2018) 01/01/2018 Federal 457b annual contribution limit $18,500.00
2017.4.6 (01/22/2018) 01/01/2018 Federal 403b annual contribution limit $18,500.00
2017.4.6 (01/22/2018) 01/01/2018 Federal 401K annual contribution limit $18,500.00
2017.4.6 (01/22/2018) 01/01/0218 Michigan - MI Benton Harbor City tax (non-resident) 0.50%
2017.4.6 (01/22/2018) 01/01/2018 Michigan - MI Benton Harbor City tax (resident) 1.00%
2017.4.6 (01/22/2018) 01/01/2018 Indiana - IN Bartholomew County tax 1.75%
2017.4.6 (01/22/2018) 01/01/2018 Indiana - IN Carroll County tax 2.0733%
2017.4.6 (01/22/2018) 01/01/2018 Indiana - IN Daviess County tax 1.50%
2017.4.6 (01/22/2018) 01/01/2018 Indiana - IN Decatur County tax 2.35%
2017.4.6 (01/22/2018) 01/01/2018 Indiana - IN Greene County tax 1.75%
2017.4.6 (01/22/2018) 01/01/2018 Indiana - IN Howard County tax 1.75%
2017.4.6 (01/22/2018) 01/01/2018 Indiana - IN Martin County tax 1.75%
2017.4.6 (01/22/2018) 01/01/2018 Indiana - IN Montgomery County tax 2.30%
2017.4.6 (01/22/2018) 01/01/2018 Indiana - IN Orange County tax 1.75%
2017.4.6 (01/22/2018) 01/01/2018 Indiana - IN Putnam County tax 2.00%
2017.4.6 (01/22/2018) 01/01/0218 Indiana - IN Scott County tax 2.16%
2017.4.6 (01/22/2018) 01/01/2018 Indiana - IN Vanderburgh County tax 1.20%
2017.4.6 (01/22/2018) 01/01/2012 Kentucky - KY Martin Occupational license fee 1.50%
2017.4.6 (01/22/2018) 01/01/2014 Kentucky - KY Mount Olivet Occupational license fee 2.00%
2017.4.6 (01/22/2018) 01/01/2018 Ohio - OH Washingtonville City tax 0.50%
2017.4.6 (01/22/2018) 01/01/2018 Rhode Island - RI Income tax tables Details
2017.4.6 (01/22/2018) 01/01/2018 Federal Federal income tax tables Details
2017.4.4 (01/12/2018) 01/01/2018 Vermont - VT Minimum wage rate for tipped wage verification $10.50
2017.4.4 (01/12/2018) 01/01/2018 Rhode Island - RI Minimum wage rate for tipped wage verification $10.10
2017.4.4 (01/12/2018) 01/01/2018 Montana - MT Minimum wage rate for tipped wage verification $8.30
2017.4.4 (01/12/2018) 01/01/2018 Maine - ME Minimum wage rate for tipped wage verification $10.00
2017.4.4 (01/12/2018) 01/01/2023 California - CA Minimum wage rate for tipped wage verification $15.00
2017.4.4 (01/12/2018) 01/01/2022 California - CA Minimum wage rate for tipped wage verification $14.00
2017.4.4 (01/12/2018) 01/01/2021 California - CA Minimum wage rate for tipped wage verification $13.00
2017.4.4 (01/12/2018) 01/01/2020 California - CA Minimum wage rate for tipped wage verification $12.00
2017.4.4 (01/12/2018) 01/01/2019 California - CA Minimum wage rate for tipped wage verification $11.00
2017.4.4 (01/12/2018) 01/01/2018 California - CA Minimum wage rate for tipped wage verification $10.50
2017.4.4 (01/12/2018) 01/01/2018 Arizona - AZ Minimum wage rate for tipped wage verification $10.50
2017.4.4 (01/12/2018) 01/01/2018 Michigan - MI Minimum wage rate for tipped wage verification $9.25
2017.4.4 (01/12/2018) 01/01/2018 New York - NY Westchester County Minimum wage rate for tipped wage verification $11.00
2017.4.4 (01/12/2018) 01/01/2018 New York - NY Suffolk County Minimum wage rate for tipped wage verification $11.00
2017.4.4 (01/12/2018) 01/01/2018 New York - NY Nassau County Minimum wage rate for tipped wage verification $11.00
2017.4.3 (01/08/2018) 01/01/2018 New York - NY Minimum wage rate for tipped wage verification $10.40
2017.4.3 (01/08/2018) 01/01/2018 New York - NY New York City Minimum wage rate for tipped wage verification $12.00
2017.4.3 (01/08/2018) 01/01/2018 Ohio - OH Williamsport City tax 0.50%
2017.4.3 (01/08/2018) 01/01/2018 Ohio - OH Wellsville City tax 1.50% (credit of 50%, credit limit of 1.50%)
2017.4.3 (01/08/2018) 01/01/2018 Ohio - OH Stoutsville City tax 1.00%
2017.4.3 (01/08/2018) 01/01/2018 Ohio - OH Orwell City tax 1.50%
2017.4.3 (01/08/2018) 01/01/2018 Ohio - OH Lodi City tax 1.00% (credit of 0%, credit limit of 0%)
2017.4.3 (01/08/2018) 01/01/2018 Tennessee - TN Unemployment wage base $7,000.00
2017.4.3 (01/08/2018) 01/01/2018 Rhode Island - RI State disability insurance 1.10%
2017.4.3 (01/08/2018) 01/01/2018 Illinois - IL Income tax tables Details
2017.4.3 (01/08/2018) 01/01/2018 District of Columbia - DC Income tax tables $4,150 (Annual Allowance)
2017.4.3 (01/08/2018) 01/01/2018 Federal RRTA Tier II Tax Wage Base $95,400.00
2017.4.3 (01/08/2018) 01/01/2018 New York - NY Minimum wage rate for tipped wage verification $10.40
2017.4.3 (01/08/2018) 01/01/2018 New York - NY New York City Minimum wage rate for tipped wage verification $12.00
2017.4.3 (01/08/2018) 01/01/2018 Rhode Island - RI SDI wage base $69,300.00
2017.4.3 (01/08/2018) 01/01/2018 Alaska - AK Unemployment wage base $39,500.00
2017.4.3 (01/08/2018) 01/01/2018 Hawaii - HI Unemployment wage base $45,900.00
2017.4.3 (01/08/2018) 01/01/2018 Kentucky - KY Boone County Wage base $60,236.00
2017.4.3 (01/08/2018) 01/01/2018 Ohio - OH Green Township-Cheviot District II Joint Economic Development District (JEDD) $106,762.00
2017.4.3 (01/08/2018) 01/01/2018 Ohio - OH Green Township-Cheviot-Western Ridge Joint Economic Development District (JEDD) $112,708.00
2017.4.3 (01/08/2018) 01/01/2018 Oregon - OR Lane Lane transit tax 0.73%
2017.4.3 (01/08/2018) 01/01/2018 Oregon - OR Trimet TriMet excise tax 0.7537%
2017.4.3 (01/08/2018) 01/01/2018 Rhode Island - RI Unemployment wage base $23,000.00
2017.4.3 (01/08/2018) 01/01/2018 California - CA Income tax tables Details
2017.4.2 (12/29/2017) 01/01/2018 Florida - FL Minimum wage rate for tipped wage verification $8.25
2017.4.2 (12/29/2017) 01/01/2018 California - CA City of Oakland Minimum wage rate for tipped wage verification $13.23
2017.4.2 (12/29/2017) 01/01/2019 New Mexico - NM City of Las Cruces Minimum wage rate for tipped wage verification $10.10
2017.4.2 (12/29/2017) 01/01/2018 New Mexico - NM City of Las Cruces Minimum wage rate for tipped wage verification $9.20
2017.4.2 (12/29/2017) 01/01/2018 West Virginia - WV Charleston City tax 3.00%
2017.4.2 (12/29/2017) 01/01/2018 Ohio - OH South Charleston City tax 1.25% (credit of 100%, credit limit of 1.25%)
2017.4.2 (12/29/2017) 01/01/2018 Ohio - OH Mount Vernon City tax 2.00%
2017.4.2 (12/29/2017) 01/01/2018 Ohio - OH Monroe City tax 2.00% (credit of 100%, credit limit of 2.00%)
2017.4.2 (12/29/2017) 01/01/2018 Ohio - OH Akron City tax 2.50% (credit of 100%, credit limit of 2.50%)
2017.4.2 (12/29/2017) 01/01/2018 New York - NY Yonkers Income tax tables Details
2017.4.2 (12/29/2017) 01/01/2018 New York - NY New York Income tax tables Details
2017.4.2 (12/29/2017) 01/01/2018 Kentucky - KY Murray Occupational license fee 1.00%
2017.4.2 (12/29/2017) 01/01/2018 Ohio - OH Unemployment wage base $9.500.00
2017.4.2 (12/29/2017) 01/01/2018 New York - NY Income tax tables Details
2017.4.2 (12/29/2017) 01/01/2018 Missouri - MO Unemployment wage base $12,500.00
2017.4.2 (12/29/2017) 01/01/2018 Minnesota - MN Income tax tables Details
2017.4.2 (12/29/2017) 01/01/2018 Massachusetts - MA ER medical assistance contribution 0.51% (Default Rate)
2017.4.2 (12/29/2017) 01/01/2018 Maine - ME Income tax tables Details
2017.4.2 (12/29/2017) 01/01/2018 Missouri - MO Minimum wage rate for tipped wage verification $7.85
2017.4.2 (12/29/2017) 07/01/2018 Maryland - MD Montgomery County Minimum wage rate for tipped wage verification $12.00
2017.4.2 (12/29/2017) 01/01/2018 New Mexico - NM Albuquerque Minimum wage rate for tipped wage verification $8.95
2017.4.2 (12/29/2017) 01/01/2018 Colorado - CO Minimum wage rate for tipped wage verification $10.20
2017.4.2 (12/29/2017) 01/01/2018 Ohio - OH Minimum wage rate for tipped wage verification $8.30
2017.4.2 (12/29/2017) 01/01/2018 New Jersey - NJ Minimum wage rate for tipped wage verification $8.60
2017.4.2 (12/29/2017) 01/01/2018 South Dakota - SD Minimum wage rate for tipped wage verification $8.85
2017.4.2 (12/29/2017) 01/01/2019 California - CA Santa Clara Minimum wage rate for tipped wage verification $15.00
2017.4.2 (12/29/2017) 01/01/2018 California - CA Santa Clara Minimum wage rate for tipped wage verification $13.00
2017.4.2 (12/29/2017) 07/01/2022 Minnesota - MN Minneapolis Minimum wage rate for tipped wage verification $15.00
2017.4.2 (12/29/2017) 07/01/2021 Minnesota - MN Minneapolis Minimum wage rate for tipped wage verification $14.25
2017.4.2 (12/29/2017) 07/01/2020 Minnesota - MN Minneapolis Minimum wage rate for tipped wage verification $13.25
2017.4.2 (12/29/2017) 07/01/2019 Minnesota - MN Minneapolis Minimum wage rate for tipped wage verification $12.25
2017.4.2 (12/29/2017) 07/01/2018 Minnesota - MN Minneapolis Minimum wage rate for tipped wage verification $11.25
2017.4.2 (12/29/2017) 01/01/2018 Minnesota - MN Minneapolis Minimum wage rate for tipped wage verification $10.00
2017.4.2 (12/29/2017) 01/01/2018 Hawaii - HI SDI wage base $1,068.62 (Weekly)
2017.4.2 (12/29/2017) 01/01/2018 California - CA State disability insurance 1.00%
2017.4.2 (12/29/2017) 01/01/2018 Federal RRTA Tier I Tax Wage Base $128,400.00
2017.4.2 (12/29/2017) 07/01/2018 Kentucky - KY Wilder Wage base $128,400.00
2017.4.2 (12/29/2017) 01/01/2018 Ohio - OH Lakemore City tax 2.50% (credit of 100%, credit limit of 2.50%)
2017.4.2 (12/29/2017) 01/01/2018 California - CA SDI wage base $114,967.00
2017.4.2 (12/29/2017) 01/01/2018 Idaho - ID Unemployment wage base $38,200.00
2017.4.2 (12/29/2017) 01/01/2018 Oregon - OR Unemployment wage base $39,300.00
2017.4.2 (12/29/2017) 01/01/2018 Utah - UT Unemployment wage base $34,300.00
2017.4.2 (12/29/2017) 01/01/2018 Federal FICA wage base $128,400.00
2017.4.2 (12/29/2017) 01/01/2018 Kentucky - KY Kenton County Wage base $128,400.00
2017.4.2 (12/29/2017) 01/01/2018 Kentucky - KY Simpson County Wage base $128,400.00
2017.4.2 (12/29/2017) 01/01/2018 Kentucky - KY Alexandria Wage base $128,400.00
2017.4.2 (12/29/2017) 01/01/2018 Kentucky - KY Cold Spring Wage base $128,400.00
2017.4.2 (12/29/2017) 01/01/2018 Kentucky - KY Covington Wage base $128,400.00
2017.4.2 (12/29/2017) 01/01/2018 Kentucky - KY Crestview Hills Wage base $128,400.00
2017.4.2 (12/29/2017) 01/01/2018 Kentucky - KY Florence Wage base $128,400.00
2017.4.2 (12/29/2017) 01/01/2018 Kentucky - KY Fort Wright Wage base $128,400.00
2017.4.2 (12/29/2017) 01/01/2018 Kentucky - KY Newport Wage base $128,400.00
2017.3.3 (12/01/2017) 10/01/2017 Kentucky - KY Olive Hill Occupational license fee 1.50%
2017.3.3 (12/01/2017) 01/01/2018 Maryland - MD Cecil County tax 3.00%
2017.3.3 (12/01/2017) 01/01/2018 New Jersey - NJ Family leave insurance 0.09%
2017.3.3 (12/01/2017) 01/01/2018 Pennsylvania - PA SUI 0.06%
2017.3.3 (12/01/2017) 01/01/2018 New York - NY Reemployment fund tax $11,100.00
2017.3.3 (12/01/2017) 01/01/2018 Delaware - DE Training Tax 0.095% (Wage Base $16,500.00)
2017.3.3 (12/01/2017) 01/01/2018 Delaware - DE Unemployment wage base $16,500.00
2017.3.3 (12/01/2017) 01/01/2018 Vermont - VT Unemployment wage base $17,600.00
2017.3.3 (12/01/2017) 01/01/2018 Oklahoma - OK Unemployment wage base $17,600.00
2017.3.3 (12/01/2017) 01/01/2013 Alabama - AL Income tax tables Details
2017.3.3 (12/01/2017) 01/01/2018 New Jersey - NJ State disability insurance 0.19%
2017.3.3 (12/01/2017) 01/01/2018 Colorado - CO Unemployment wage base $12,600.00
2017.3.3 (12/01/2017) 01/01/2018 North Carolina - NC Unemployment wage base $23,500.00
2017.3.3 (12/01/2017) 01/01/2018 New York - NY Unemployment wage base $11,100.00
2017.3.3 (12/01/2017) 01/01/2018 Pennsylvania - PA Unemployment wage base $10,000.00
2017.3.3 (12/01/2017) 01/01/2018 New Mexico - NM Unemployment wage base $24,200.00
2017.3.2 (10/24/2017) 01/01/2017 Ohio - OH Lebanon City tax 1.00% (credit of 100%, credit limit of 0.50%)
2017.3.2 (10/24/2017) 01/01/2017 Ohio - OH Ashland City tax 2.0% (credit of 66.67%, credit limit of 2.0%)
2017.3.2 (10/24/2017) 10/01/2017 Kentucky - KY Garrand Occupational license fee 2.0%
2017.3.2 (10/24/2017) 10/01/2017 Indiana - IN Allen County tax 1.48%
2017.3.2 (10/24/2017) 10/01/2017 Indiana - IN Clinton County tax 2.25%
2017.3.2 (10/24/2017) 10/01/2017 Indiana - IN Fountain County tax 2.1%
2017.3.2 (10/24/2017) 10/01/2017 Indiana - IN LaGrange County tax 1.65%
2017.3.2 (10/24/2017) 10/01/2017 Indiana - IN Marion County tax 2.02%
2017.3.2 (10/24/2017) 10/01/2017 Indiana - IN Sullivan County tax 0.6%
2017.3.2 (10/24/2017) 10/01/2017 Indiana - IN Vermillion County tax 1.5%
2017.3.2 (10/24/2017) 01/01/2017 California - CA San Francisco Payroll expense tax 0.711%
2017.3.0 (09/25/2017) 08/01/2017 Kentucky - KY Lancaster Occupational license fee 0.50%
2017.3.0 (09/25/2017) 01/01/2018 South Carolina - SC Income tax tables Details
2017.3.0 (09/25/2017) 01/01/2018 New Jersey - NJ FLI Wage Base $33,700.00
2017.3.0 (09/25/2017) 01/01/2018 New Jersey - NJ SDI wage base $33,700.00
2017.3.0 (09/25/2017) 01/01/2018 New Jersey - NJ Unemployment wage base $33,700.00

See also: Accounting CS user bulletins

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