2019 Payroll Tax Rates and New Wage Limits

The following are the changes in payroll taxes effective January 1, 2019: Employee Withholdings

Rate

Taxable Wage Base Per Person

Social Security

6.2%

Maximum wages: $132,900

Medicare

1.45%

No limit

Additional Medicare Tax

0.9%

Wages over $200,000

Federal Withholding

Use withholding tables in Publication 15 dated January, 2019

RI Withholding

Use withholding tables in RI Booklet dated January, 2019

TDI

1.1%

Maximum wages: $71,000

Employer Payroll Taxes

Social Security

6.2%

Maximum wages: $132,900

Medicare

1.45%

No limit

SUTA

Assigned rate*

Maximum wages: $23,600

New Employer Rate SUTA

1.46 %

Maximum wages: $23,600

JDF

0.21%

Maximum wages: $23,600

FUTA

0.6%

Maximum wages: $7,000