2019 LIMIT / WAGE BASE WORKSHEET - harperspayroll.com

1 2019 LIMIT / WAGE BASE WORKSHEET . FEDERAL INFORMATION Transportation Benefits UI State Wage Base (cont). Minimum Wage $ Qualified Parking $265 Minnesota $34,000. Federal Contracts Minimum Wage $ Transit Pass $265 Mississippi $14,000. Maximum Tip Credit $ Per Diem Rate High Cost $287 Missouri $12,000. Per Diem Rate Low Cost $195 Montana $33,000. Social Security Wage Base $132,900 Nebraska $9,000. Social Security Rate (EE & ER) Annual 401K Plan Limits Nevada $31,200. Medicare Wage Base No LIMIT No LIMIT 401k Elective Deferrals $19,000 New Hampshire $14,000. Medicare Rate (EE & ER) Defined Contribution $56,000 New Jersey $34,400.

2 Medicare Rate > $200,000 (EE Only) Compensation $280,000 New Mexico $24,800. Catch-Up Contributions $6,000 New York $11,400. FICA THRESHOLD Highly Compensated Employees $125,000 North Carolina $24,300. Election Workers $1,800 North Dakota $36,400. Domestic Employees $2,100 Non-401k Related Limits Ohio $9,500. 403(b)/457 Elective Deferrals $19,000 Oklahoma $18,100. FUTA Wage Base $7,000 SIMPLE Employee Deferrals $13,000 Oregon $40,600. FUTA Effective Rate* SIMPLE Catch-Up Deferrals $3,000 Pennsylvania $10,000. *FUTA Rate unless credit reduction SEP Minimum Compensation $600 Puerto Rico $7,000.

3 SEP Compensation $280,000 Rhode Island* $23,600. Foreign Earned Income Exclusion $105,900 South Carolina $14,000. Adoption Assistance $14,080 UI State Wage Base WageBase South Dakota $15,000. FSA Contribution LIMIT Medical $2,700 Alabama $8,000 Tennessee $7,000. Dependent Care Assistance $5,000 Alaska $39,900 Texas $9,000. Arizona $7,000 Utah $35,300. HSA Contribution LIMIT Employee and Arkansas $10,000 Vermont $15,600. Individual $3, California $7,000 Virgin Islands $26,500. Family $7, Colorado $13,100 Virginia $8,000. Catch-Up (age 55 or older) $1,000 Connecticut $15,000 Washington $49,800.

4 Delaware $16,500 West Virginia $12,000. HDHP Min Ded/Max Out-of-Pocket District of Columbia $9,000 Wisconsin $14,000. Individual $1,350 / $6,750 Florida $7,000 Wyoming $25,400. Family $2,700 / $13,500 Georgia $9,500 *RI highest UI tax rate group is $25,100. Hawaii $46,800. Medical Savings Account (MSA) Idaho $40,000 Legal Banking Holidays Single Illinois $12,960 New Year's Day Tuesday 01/01/2019. Deductible $2,350 - $3,500 Indiana $9,500 Martin Luther King Jr Monday 01/21/2019. Max Out-of-Pocket Expense $4,650 Iowa $30,600 Presidents Day Monday 02/18/2019. Family Kansas $14,000 Memorial Day Monday 05/27/2019.

5 Deductible $4,650 - $7,000 Kentucky $10,500 Independence Day Thursday 07/04/2019. Max Out-of-Pocket Expense $8,550 Louisiana $7,700 Labor Day Monday 09/02/2019. Maine $12,000 Columbus Day Monday 10/14/2019. Mileage Rates Maryland $8,500 Veteran's Day Monday 11/11/2019. Standard Business $ Massachusetts $15,000 Thanksgiving Day Thursday 11/28/2019. Moving (Military Expense Only) $ Michigan* $9,000 Christmas Day Wednesday 12/25/2019. Charitable $ *MI - delinquent employers $9,500. Revision 2/20/19. DISCLAIMER: This information is intended to be guidelines only and not to be considered advice and believe to be accurate as of revision date.

6 Please note that not all states follow Federal rules and regulations.