Tax & Compliance Center

Every table the calculator uses, with its tax year, effective dates, source document, rule version and verification status. Nothing marked as an estimate is presented as an authoritative rate.

Federal withholding

fed-2024.1

IRS Publication 15-T (2024)

Social Security wage base

$168,600.00

6.20% employee and employer

401(k) elective deferral

$23,000.00

Catch-up 50+: $7,500.00

States verified

20 of 51

29 still need an official table loaded

Federal income tax withholding — percentage method (annual)

IRS Publication 15-T, Worksheet 1A, for automated payroll systems.

Verified

Step 1g adjustment: $12,900.00 married filing jointly · $8,600.00 otherwise

Standard schedule — Step 2 box not checked

Annual wages at leastBut less thanBase taxPlus rate on excess
$0.00$6,000.00$0.000.00%
$6,000.00$17,600.00$0.0010.00%
$17,600.00$53,150.00$1,160.0012.00%
$53,150.00$106,525.00$5,426.0022.00%
$106,525.00$197,950.00$17,168.5024.00%
$197,950.00$249,725.00$39,110.5032.00%
$249,725.00$615,350.00$55,678.5035.00%
$615,350.00and over$183,647.2537.00%

Form W-4 Step 2 checkbox schedule

Annual wages at leastBut less thanBase taxPlus rate on excess
$0.00$7,300.00$0.000.00%
$7,300.00$13,100.00$0.0010.00%
$13,100.00$30,875.00$580.0012.00%
$30,875.00$57,563.00$2,713.0022.00%
$57,563.00$103,275.00$8,584.2524.00%
$103,275.00$129,163.00$19,555.2532.00%
$129,163.00$311,975.00$27,839.2535.00%
$311,975.00and over$91,823.6337.00%
Supplemental wages
22.00% flat; 37.00% on supplemental wages above $1,000,000.00
Pre-2020 W-4 allowance
$4,300.00 per allowance
Tax year
2024
Rule version
fed-2024.1
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
IRS Publication 15-T (2024), Worksheet 1A and the Percentage Method Tables for Automated Payroll Systems (annual)
Notes
Includes the published Form W-4 Step 2 checkbox schedules, the $12,900 / $8,600 Step 1g standard adjustment and the $4,300 pre-2020 W-4 allowance value.

FICA, Additional Medicare and FUTA

Verified
TaxEmployeeEmployerWage base / threshold
Social Security (OASDI)6.20%6.20%$168,600.00
Medicare1.45%1.45%No wage cap
Additional Medicare0.90%over $200,000.00
FUTA (net of state credit)0.60%$7,000.00
Tax year
2024
Rule version
fica-2024.1
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
SSA Contribution and Benefit Base 2024 ($168,600); IRS Publication 15 (Circular E) 2024 — FICA, Additional Medicare and FUTA
Notes
FUTA shown at the 0.6% net rate (6.0% gross less the 5.4% state credit) on the first $7,000.

Contribution limits

Verified
401(k)/403(b) elective deferral
$23,000.00
Age 50+ catch-up
$7,500.00
HSA — self only
$4,150.00
HSA — family
$8,300.00
Tax year
2024
Rule version
limits-2024.1
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
IRS Notice 2023-75 (2024 retirement limits); Revenue Procedure 2023-23 (2024 HSA limits)

State withholding — 2024

Open a state to see its brackets or flat rate, deductions, unemployment and disability assessments, and the document each figure came from.

ALAlabamaNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
al-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Alabama. Load the state's official withholding tables before relying on a Alabama figure.
AKAlaskaNo state income tax on wagesVerified
Employer unemployment
2.30% on first $51,700.00 (employer-specific)
Tax year
2024
Rule version
ak-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
State does not impose a personal income tax on wages.
AZArizonaFlat 2.50%Verified
Supplemental rate
2.50%
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
az-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
Arizona Form A-4 (2024) — 2.5% flat individual income tax rate
ARArkansasNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
ar-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Arkansas. Load the state's official withholding tables before relying on a Arkansas figure.
CACaliforniaGraduated — 10 bracketsVerified
Annual wages at leastBut less thanBase taxPlus rate on excess
$0.00$10,412.00$0.001.10%
$10,412.00$24,684.00$114.532.20%
$24,684.00$38,959.00$428.514.40%
$38,959.00$54,081.00$1,056.616.60%
$54,081.00$68,350.00$2,054.668.80%
$68,350.00$349,137.00$3,310.3310.23%
$349,137.00$418,961.00$32,034.8411.33%
$418,961.00$698,271.00$39,945.9012.43%
$698,271.00$1,000,000.00$74,664.1313.53%
$1,000,000.00and over$115,488.0614.63%
Standard deduction
$5,363.00
Supplemental rate
6.60%
Employer unemployment
3.40% on first $7,000.00 (employer-specific)
CA SDI
1.10% — no wage cap
CA ETT (employer)
0.10% up to $7,000.00
Tax year
2024
Rule version
ca-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
California EDD 2024 Withholding Schedules — Method B, Table 5 annual tax rate table (single / dual income married), Table 3 standard deduction
Notes
Uses the single / dual-income-married annual schedule and the $5,363 annual standard deduction. The Table 1 low income exemption and Table 4 allowance credits are not applied.
COColoradoFlat 4.40%Verified
Supplemental rate
4.40%
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
co-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
Colorado DR 1098 Withholding Worksheet (2024) — 4.40% flat rate
CTConnecticutNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
ct-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Connecticut. Load the state's official withholding tables before relying on a Connecticut figure.
DEDelawareNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
de-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Delaware. Load the state's official withholding tables before relying on a Delaware figure.
DCDistrict of ColumbiaNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
dc-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for District of Columbia. Load the state's official withholding tables before relying on a District of Columbia figure.
FLFloridaNo state income tax on wagesVerified
Employer unemployment
2.70% on first $7,000.00 (employer-specific)
Tax year
2024
Rule version
fl-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
State does not impose a personal income tax on wages.
GAGeorgiaNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
ga-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Georgia. Load the state's official withholding tables before relying on a Georgia figure.
HIHawaiiNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
hi-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Hawaii. Load the state's official withholding tables before relying on a Hawaii figure.
IDIdahoFlat 5.70%Verified
Supplemental rate
5.70%
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
id-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
Idaho State Tax Commission Guide to Income Tax Withholding (2024) — 5.695% flat rate
ILIllinoisFlat 4.95%Verified
Personal exemption
$2,775.00
Supplemental rate
4.95%
Employer unemployment
3.10% on first $13,590.00 (employer-specific)
Tax year
2024
Rule version
il-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
Illinois Booklet IL-700-T (2024) — 4.95% flat rate, $2,775 exemption allowance
INIndianaFlat 3.05%Verified
Supplemental rate
3.05%
Employer unemployment
2.50% on first $9,500.00 (employer-specific)
Tax year
2024
Rule version
in-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
Indiana Departmental Notice #1 (2024) — 3.05% state rate; county rates are additional and not modeled
IAIowaNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
ia-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Iowa. Load the state's official withholding tables before relying on a Iowa figure.
KSKansasNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
ks-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Kansas. Load the state's official withholding tables before relying on a Kansas figure.
KYKentuckyFlat 4.00%Verified
Supplemental rate
4.00%
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
ky-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
Kentucky DOR 2024 Withholding Tax Formula — 4.0% flat rate
LALouisianaNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
la-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Louisiana. Load the state's official withholding tables before relying on a Louisiana figure.
MEMaineNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
me-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Maine. Load the state's official withholding tables before relying on a Maine figure.
MDMarylandNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
md-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Maryland. Load the state's official withholding tables before relying on a Maryland figure.
MAMassachusettsNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
ma-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Massachusetts. Load the state's official withholding tables before relying on a Massachusetts figure.
MIMichiganFlat 4.25%Verified
Personal exemption
$5,600.00
Supplemental rate
4.25%
Employer unemployment
2.70% on first $9,500.00 (employer-specific)
Tax year
2024
Rule version
mi-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
Michigan Treasury 2024 Withholding Guide — 4.25% rate, $5,600 personal exemption
MNMinnesotaNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
mn-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Minnesota. Load the state's official withholding tables before relying on a Minnesota figure.
MSMississippiNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
ms-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Mississippi. Load the state's official withholding tables before relying on a Mississippi figure.
MOMissouriNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
mo-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Missouri. Load the state's official withholding tables before relying on a Missouri figure.
MTMontanaNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
mt-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Montana. Load the state's official withholding tables before relying on a Montana figure.
NENebraskaNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
ne-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Nebraska. Load the state's official withholding tables before relying on a Nebraska figure.
NVNevadaNo state income tax on wagesVerified
Employer unemployment
3.00% on first $41,800.00 (employer-specific)
Tax year
2024
Rule version
nv-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
State does not impose a personal income tax on wages.
NHNew HampshireNo state income tax on wagesVerified
Employer unemployment
2.70% on first $14,000.00 (employer-specific)
Tax year
2024
Rule version
nh-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
State does not impose a personal income tax on wages.
NJNew JerseyGraduated — 7 bracketsEstimate — unverified
Annual wages at leastBut less thanBase taxPlus rate on excess
$0.00$20,000.00$0.001.50%
$20,000.00$35,000.00$300.002.00%
$35,000.00$40,000.00$600.003.90%
$40,000.00$75,000.00$795.001.61%
$75,000.00$500,000.00$1,358.502.45%
$500,000.00$1,000,000.00$11,772.006.00%
$1,000,000.00and over$41,772.006.37%
Supplemental rate
6.37%
Employer unemployment
2.80% on first $42,300.00 (employer-specific)
NJ SDI
0.00% up to $161,400.00
NJ FLI
0.09% up to $161,400.00
Tax year
2024
Rule version
nj-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
Structure follows NJ-WT Rate Table A. 2024 amounts are NOT verified against the published table.
NMNew MexicoNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
nm-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for New Mexico. Load the state's official withholding tables before relying on a New Mexico figure.
NYNew YorkGraduated — 7 bracketsEstimate — unverified
Annual wages at leastBut less thanBase taxPlus rate on excess
$0.00$8,500.00$0.004.00%
$8,500.00$11,700.00$340.004.50%
$11,700.00$13,900.00$484.005.25%
$13,900.00$80,650.00$599.505.50%
$80,650.00$215,400.00$4,271.006.00%
$215,400.00$1,077,550.00$12,356.006.85%
$1,077,550.00and over$71,413.009.65%
Standard deduction
$8,000.00
Supplemental rate
11.00%
Employer unemployment
4.10% on first $12,300.00 (employer-specific)
NY PFL
0.37% up to $89,343.00
Tax year
2024
Rule version
ny-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
Structure follows NYS Publication NYS-50-T-NYS exact calculation method. 2024 amounts are NOT verified against the published table.
NCNorth CarolinaFlat 4.50%Verified
Supplemental rate
4.50%
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
nc-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
North Carolina NC-30 (2024) — 4.5% flat rate
NDNorth DakotaNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
nd-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for North Dakota. Load the state's official withholding tables before relying on a North Dakota figure.
OHOhioNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
oh-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Ohio. Load the state's official withholding tables before relying on a Ohio figure.
OKOklahomaNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
ok-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Oklahoma. Load the state's official withholding tables before relying on a Oklahoma figure.
OROregonNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
or-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Oregon. Load the state's official withholding tables before relying on a Oregon figure.
PAPennsylvaniaFlat 3.07%Verified
Supplemental rate
3.07%
Employer unemployment
3.82% on first $10,000.00 (employer-specific)
PA UC (employee)
0.07% — no wage cap
Tax year
2024
Rule version
pa-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
Pennsylvania DOR — 3.07% flat personal income tax on compensation (2024)
RIRhode IslandNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
ri-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Rhode Island. Load the state's official withholding tables before relying on a Rhode Island figure.
SCSouth CarolinaNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
sc-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for South Carolina. Load the state's official withholding tables before relying on a South Carolina figure.
SDSouth DakotaNo state income tax on wagesVerified
Employer unemployment
1.20% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
sd-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
State does not impose a personal income tax on wages.
TNTennesseeNo state income tax on wagesVerified
Employer unemployment
2.70% on first $7,000.00 (employer-specific)
Tax year
2024
Rule version
tn-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
State does not impose a personal income tax on wages.
TXTexasNo state income tax on wagesVerified
Employer unemployment
2.70% on first $9,000.00 (employer-specific)
Tax year
2024
Rule version
tx-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
State does not impose a personal income tax on wages.
UTUtahFlat 4.65%Verified
Supplemental rate
4.65%
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
ut-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
Utah Publication 14 (2024) — 4.65% flat rate
VTVermontNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
vt-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Vermont. Load the state's official withholding tables before relying on a Vermont figure.
VAVirginiaNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
va-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Virginia. Load the state's official withholding tables before relying on a Virginia figure.
WAWashingtonNo state income tax on wagesVerified
Employer unemployment
1.30% on first $72,800.00 (employer-specific)
Tax year
2024
Rule version
wa-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
State does not impose a personal income tax on wages.
WVWest VirginiaNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
wv-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for West Virginia. Load the state's official withholding tables before relying on a West Virginia figure.
WIWisconsinNo rule loadedNeeds review
Employer unemployment
2.70% on first $15,000.00 (employer-specific)
Tax year
2024
Rule version
wi-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
No 2024 withholding rule loaded for Wisconsin. Load the state's official withholding tables before relying on a Wisconsin figure.
WYWyomingNo state income tax on wagesVerified
Employer unemployment
1.80% on first $32,400.00 (employer-specific)
Tax year
2024
Rule version
wy-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
State does not impose a personal income tax on wages.

Local and municipal wage taxes — 2024

New York City resident income taxresidence based3.78%Estimate — unverified
Tax year
2024
Rule version
nyc-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
NYC resident withholding — structure per NYS-50-T-NYC. Rate unverified for 2024.
Philadelphia City Wage Taxboth based3.75%Verified
Tax year
2024
Rule version
philadelphia-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
City of Philadelphia — 3.75% resident wage tax rate effective July 1, 2023 through the 2024 tax year
Columbus, OH municipal income taxwork based2.50%Verified
Tax year
2024
Rule version
columbus oh-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
2024-01-01
Source
City of Columbus, Ohio — 2.5% municipal income tax on wages earned in the city (2024)
San Francisco employer expense taxwork based0.00%Estimate — unverified
Employer rate
0.38%
Tax year
2024
Rule version
san francisco-2024.0
Effective
2024-01-01 – 2024-12-31
Last verified
Source
Employer-side payroll expense tax — rate unverified.

PayExact does not file or remit taxes. Withholding tables are transcribed from the published federal, state and local guidance named above; confirm the current table with the issuing authority before relying on a figure for a live payroll.