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Federal

Alabama State Facts

Alabama Effective 1/1/2021   Federal Effective 7/24/2009

Alabama Department of Labor Webpage

Alabama Final Paycheck Law
Fired: No law exists.
Quit: No law exists.
Alabama Direct Deposit Law
Force Direct Deposit: Private Sector: Yes. Public Sector: No.
Alabama Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Maximum Tip Credit $4.25
Alabama State Income Tax
Wage Withholding Tables
Alabama Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021) $8,000
Employee 2022 Deduction None
Employer 2022 Tax Rates(Includes 0.2% fund-stabilization surtax) 0.65 - 6.8%
Standard 2022 New Employer Rate(Includes 0.2% fund-stabilization surtax) 2.70%

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Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Alaska State Facts

Alaska Effective 1/1/2021   Federal Effective 7/24/2009

Alaska Department of Labor Webpage

Alaska Final Paycheck Law
Fired: The final paycheck is due within 3 working days after termination (not counting weekends, holidays and the actual day the employee was terminated).
Quit: The final paycheck is due on the next regular payday that is at least 3 days after the employer receives notice of the employee’s resignation.
Alaska Direct Deposit Law
Force Direct Deposit: No
Alaska Minimum Wage
Minimum Wage $10.34
Minimum Cash Wage(Tipped Employee) $10.34
Youth Minimum Wage $7.25
Alaska State Income Tax
Wage Withholding None
Alaska Unemployment Insurance
Maximum 2022 Taxable Earnings(Increased from $43,600 in 2021) $45,2000
Employee 2022 Deduction(Unchanged from 0.50% in 2021) 0.56%
Employer 2022 Tax Rates 1.0 - 5.4%
Standard 2022 New Employer Rate 2.44%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Arizona State Facts

Arizona Effective 1/1/2022   Federal Effective 7/24/2009

Arizona Department of Labor Webpage

Arizona Final Paycheck Law
Fired: The final paycheck is due on the earlier of: Within 7 working days of the date of termination; or the end of the next regular pay period.
Quit: When an employee quits, the employee must be paid in the usual manner all wages due the employee no later than the regular payday for the pay period during which the termination occurred. If requested by the employee, such wages must be paid by mail.
Arizona Direct Deposit Law
Force Direct Deposit: Yes
Arizona Minimum Wage
Minimum Wage $12.80
Minimum Cash Wage(Tipped Employee) $9.80
Arizona State Income Tax
% of AZ Gross Taxable Wages No Provision
Arizona Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021) $7,000
Employee 2022 Deduction None
Employer 2022 Tax Rates 0.08 - 20.93%
Standard 2022 New Employer Rate 2.00%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Arkansas State Facts

Arkansas Effective 1/1/2021   Federal Effective 7/24/2009

Arkansas Department of Labor Webpage

Arkansas Final Paycheck Law
Within 7 working days.
The final paycheck is due on the next regularly scheduled payday.
Arkansas Direct Deposit Law
Force Direct Deposit: No
Arkansas Minimum Wage
Minimum Wage $11.00
Minimum Cash Wage(Tipped Employee) $2.63
Maximum Tip Credit $8.37
Arkansas State Income Tax
Wage Withholding Tables
Arkansas Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021) $10,000
Employee 2022 Deduction None
Employer 2022 Tax Rates(Includes 0.2% fund-stabilization surtax) 0.3 - 14.2%
Standard 2022 New Employer Rate(Includes 0.2% fund-stabilization surtax) 3.10%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

California State Facts

California Effective 1/1/2022   Federal Effective 7/24/2009

California Department of Labor Webpage

California Final Paycheck Law
Fired: If an employee is involuntarily terminated, the final paycheck (including accrued vacation) is due immediately at the time of termination.
Quit: If the employee quits with at least 72 hours' notice, and quits on the day given in the notice, the final paycheck (including accrued vacation) must be provided at the time of quitting. If the employee quits with less than 72 hours' notice, the final paycheck (including accrued vacation) must be made within 72 hours of quitting. The employee may request that his or her final wage payment be mailed to a designated address (for this purpose, the date of mailing is considered the date of payment).
California Direct Deposit Law
Force Direct Deposit: No
California Minimum Wage
Minimum Wage $15.00*
Minimum Cash Wage(Tipped Employee) $15.00*
California State Income Tax
Wage Withholding Tables
California Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021) $7,000
Employee 2022 Deduction None
Employer 2022 Tax Rates(Plus 0.1% employment training tax assessed on most employers) 1.5 - 6.2%
Standard 2022 New Employer Rate(Plus 0.1% employment training tax) 3.40%

*For employers with 26 or more employees. For employers with 25 or fewer employees, the minimum wage and minimum cash wage (tipped employee) is $14.00 an hour effective 1/1/21. California does not have a tip credit.

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Colorado State Facts

Colorado Effective 1/1/2022   Federal Effective 7/24/2009

Colorado Department of Labor Webpage

Colorado Final Paycheck Law
Fired: The final paycheck is due immediately, unless the employer’s accounting unit is not regularly scheduled to be operational on the day of termination, in which case the employee must be paid no later than 6 hours after the start of the accounting department’s next regular workday. If the accounting unit is located off the work site, the paycheck must be paid no later than 24 hours after the start of the accounting unit's next regular workday.
Quit: The final paycheck is due on the next regular payday.
Colorado Direct Deposit Law
Force Direct Deposit: No
Colorado Minimum Wage
Minimum Wage $12.56
Minimum Cash Wage(Tipped Employee) $9.54
Youth Minimum Wage $10.68
Colorado State Income Tax
Wage Withholding Tables
Colorado Unemployment Insurance
Maximum 2022 Taxable Earnings(Increased from $13,600 in 2021) $17,000
Employee 2022 Deduction None
Employer 2022 Tax Rates 0.75 - 10.39%
Standard 2022 New Employer Rate 1.70%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Connecticut State Facts

Connecticut Effective 8/1/2021   Federal Effective 7/24/2009

Connecticut Department of Labor Webpage

Connecticut Final Paycheck Law
Fired: The final paycheck is due no later than the business day following the day of discharge.
Quit: The final paycheck is due no later than the next regular payday, either through the regular payment channels or by mail.
Connecticut Direct Deposit Law
Force Direct Deposit: No
Connecticut Minimum Wage
Minimum Wage $13.00
Minimum Cash Wage(Tipped Employee) $12.65
Minimum Cash Wage(Tipped Bartenders Only) $8.23
Youth Minimum Wage $11.05
Connecticut State Income Tax
Wage Withholding Wage%
Connecticut Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021) $15,000
Employee 2022 Deduction None
Employer 2022 Tax Rates(Includes 1.4% fund solvency surtax) 1.9 - 6.8%
Standard 2022 New Employer Rate 3.00%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Delaware State Facts

Delaware Effective 10/1/2022   Federal Effective 7/24/2009

Delaware Department of Labor Webpage

Delaware Final Paycheck Law
Fired: The final paycheck is due on the next regularly scheduled payday.
Quit: The final paycheck is due on the next regularly scheduled payday.
Delaware Direct Deposit Law
Force Direct Deposit: No
Delaware Minimum Wage
Minimum Wage $10.50
Minimum Cash Wage(Tipped Employee) $2.23
Delaware State Income Tax
Wage Withholding Tables
Delaware Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021) $16,500
Employee 2022 Deduction None
Employer 2022 Tax Rates(Includes 0.2% supplemental assessment rate) 0.3 - 8.2%
Standard 2022 New Employer Rate 1.50%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

District of Columbia State Facts

District of Columbia Effective 1/1/2022   Federal Effective 7/24/2009

District of Columbia Department of Labor Webpage

District of Columbia Final Paycheck Law
Fired: Next business day.
Quit: Whichever is first: within 7 days or next payday.
District of Columbia Direct Deposit Law
Force Direct Deposit: No
District of Columbia Minimum Wage
Minimum Wage $15.20
Minimum Cash Wage(Tipped Employee) $5.05
Youth Minimum Wage $4.25 for the first 90 calendar days. $7.25 after 90 calendar days.
District of Columbia State Income Tax
Wage Withholding Tables
District of Columbia Unemployment Insurance
Maximum 2022 Taxable Earnings (Unchanged from 2021) $9,000
Employee 2022 Deduction None
Employer 2021 Tax Rates (Plus 0.2% administrative funding assessment) 1.6 - 7.0%
Standard 2021 New Employer Rates (Plus 0.2% administrative funding assessment) 2.70%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Florida State Facts

Florida Effective 9/30/2021   Federal Effective 7/24/2009

Florida Department of Labor Webpage

Florida Final Paycheck Law
Fired: No law exists.
Quit: No law exists.
Florida Direct Deposit Law
Force Direct Deposit: No
Florida Minimum Wage
Minimum Wage $10.00
Minimum Cash Wage(Tipped Employee) $6.98
Youth Minimum Wage $4.25*
Florida State Income Tax
Wage Withholding Tables
Florida Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021) $7,000
Employee 2022 Deduction None
Employer 2022 Tax Rates 0.1 - 5.4%
Standard 2022 New Employer Rate 2.70%

*Employees under the age of 20 may be paid a minimum wage of $4.25 per hour during the first 90 consecutive calendar days after their initial employment.

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Georgia State Facts

Georgia Effective 9/1/1997   Federal Effective 7/24/2009

Georgia Department of Labor Webpage

Georgia Final Paycheck Law
Fired: Georgia law does not address final paycheck requirements.
Quit: Georgia law does not address final paycheck requirements.
Georgia Direct Deposit Law
Force Direct Deposit: No
Georgia Minimum Wage
Minimum Wage $5.15
Minimum Cash Wage(Tipped Employee) No Minimum
Georgia State Income Tax
Wage Withholding Tables
Georgia Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021) $9,000
Employee 2022 Deduction None
Employer 2022 Tax Rates(Includes 0.06% administrative assessment except lowest and highest rates) 0.04 - 8.1%
Standard 2022 New Employer Rate(Includes 0.06% administrative assessment) 2.70%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Hawaii State Facts

Hawaii Effective 1/1/2018   Federal Effective 7/24/2009

Hawaii Department of Labor Webpage

Hawaii Final Paycheck Law
Fired: The final paycheck is due at the time of discharge, or the next working day if the discharge occurs at a time and under conditions which prevent an employer from making immediate payment.
Quit: The final paycheck is due at the time of quitting (if the employee gives at least one pay period’s notice). Otherwise, the final paycheck is due no later than the next regular payday.
Hawaii Direct Deposit Law
Force Direct Deposit: No
Hawaii Minimum Wage
Minimum Wage $10.10
Minimum Cash Wage(Tipped Employee) $9.35
Hawaii State Income Tax
Wage Withholding Tables
Hawaii Unemployment Insurance
Maximum 2022 Taxable Earnings(Increased from $1,102.90 in 2021) $51,600

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Idaho State Facts

Idaho Effective 7/24/2009   Federal Effective 7/24/2009

Idaho Department of Labor Webpage

Idaho Final Paycheck Law
Fired: The final paycheck is due within 48 hours of receipt of an employee’s written request (weekends and holidays excluded); or the sooner of the next payday or within 10 business days of separation. Note: The state Department of Labor may, upon application showing good and sufficient reasons, grant an employer a temporary extension.
Quit: The final paycheck is due within 48 hours of receipt of an employee’s written request (weekends and holidays excluded); or the sooner of the next payday or within 10 business days of separation. Note: The state Department of Labor may, upon application showing good and sufficient reasons, grant an employer a temporary extension.
Idaho Direct Deposit Law
Force Direct Deposit: No
Idaho Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $3.35
Youth Minimum Wage $4.25
Idaho State Income Tax
Wage Withholding Tables
Idaho Unemployment Insurance
Maximum 2022 Taxable Earnings(Increased from $43,000 in 2021) $46,500
Employee 2022 Deduction None
Employer 2022 Tax Rates(Includes variable-rate Workforce Development tax) 0.252 - 5.4%
Standard 2022 New Employer Rate(Includes 0.03% Workforce Development tax) 1.00%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Illinois State Facts

Illinois Effective 7/1/2021   Federal Effective 7/24/2009

Illinois Department of Labor Webpage

Illinois Final Paycheck Law
Fired: The final paycheck is due at the time of separation, if possible, but in no case later than the next regularly scheduled payday. When an employee requests in writing that his or her final compensation be paid by check and mailed, the employer must comply with this request. Note: Commissions due at the time of termination of a contract between a sales representative and principal must be paid within 13 days of termination. Commissions that become due after termination must be paid within 13 days of the date they become due.
Quit:
Illinois Direct Deposit Law
Force Direct Deposit: No
Illinois Minimum Wage
Minimum Wage $11.00
Minimum Cash Wage(Tipped Employee) $6.60
Youth Minimum Wage $11.00
Illinois State Income Tax
Wage Withholding 4.95%
Illinois Unemployment Insurance
Maximum 2022 Taxable Earnings(no change from 2021) $12,960
Employee 2022 Deduction None
Employer 2022 Tax Rates(Includes 0.525% fund-building surtax) 1.25 - 8.15%
Standard 2022 New Employer Rate(Includes 0.525% fund-building surtax) $4.05

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Indiana State Facts

Indiana Effective 7/24/2009   Federal Effective 7/24/2009

Indiana Department of Labor Webpage

Indiana Final Paycheck Law
Fired: The final paycheck is due on the next regularly scheduled payday.
Quit: The final paycheck is due on the next regularly scheduled payday. If an employee quits and the employee's whereabouts or address are not known to the employer, the employer need not pay the employee until ten business days have elapsed after the employee has made a demand for the wages due the employee; or the employee has furnished the employer with the employee's address where the wages may be sent or forwarded.
Indiana Direct Deposit Law
Force Direct Deposit: Yes
Indiana Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
Indiana State Income Tax
Wage Withholding Tables
Indiana Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged 2021) $9,500
Employee 2022 Deduction None
Employer 2022 Tax Rates 0.5 - 7.4%
Standard 2022 New Employer Rate 1.60% or 2.50%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Iowa State Facts

Iowa Effective 1/1/2008   Federal Effective 7/24/2009

Iowa Department of Labor Webpage

Iowa Final Paycheck Law
Fired: The final paycheck is due not later than the next regularly scheduled payday.
Quit: The final paycheck is due not later than the next regularly scheduled payday.
Iowa Direct Deposit Law
Force Direct Deposit: Generally, yes. However, employers may not force direct deposit on employees hired before July 1, 2005. If the cost of establishing and maintaining a bank account results in the employee's earnings being less than minimum wage, then employers may not require direct deposit.
Iowa Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $4.35
Iowa State Income Tax
Wage Withholding Tables
Iowa Unemployment Insurance
Maximum 2022 Taxable Earnings(Increased from $32,400 in 2021) $34,800
Employee 2022 Deduction None
Employer 2022 Tax Rates 0.0 - 7.5%
Standard 2022 New Employer Rate 1.00%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Kansas State Facts

Kansas Effective 1/1/2010   Federal Effective 7/24/2009

Kansas Department of Labor Webpage

Kansas Final Paycheck Law
Fired: The final paycheck is due no later than the next regular payday. Note: Upon providing written notice and an explanation, an employer may deduct a portion of an employee’s final wages for certain purposes, including a deduction to recover the employer’s unreturned property provided to the employee in the course of the employer’s business. Such deductions cannot reduce wages below the minimum wage.
Quit: The final paycheck is due no later than the next regular payday. Note: Upon providing written notice and an explanation, an employer may deduct a portion of an employee’s final wages for certain purposes, including a deduction to recover the employer’s unreturned property provided to the employee in the course of the employer’s business. Such deductions cannot reduce wages below the minimum wage.
Kansas Direct Deposit Law
Force Direct Deposit: No
Kansas Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Kansas State Income Tax
Wage Withholding Tables
Kansas Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021) $14,000
Employee 2022 Deduction None
Employer 2022 Tax Rates(Includes solvency adjustment rate of 0.00 in 2022) 0.2 - 7.6%
Standard 2022 New Employer Rate 2.70%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Kentucky State Facts

Kentucky Effective 7/1/2009   Federal Effective 7/24/2009

Kentucky Department of Labor Webpage

Kentucky Final Paycheck Law
Fired: The final paycheck is due on the next regularly scheduled payday.
Quit: The final paycheck is due on the next regularly scheduled payday. If an employee quits and the employee's whereabouts or address are not known to the employer, the employer need not pay the employee until ten business days have elapsed after the employee has made a demand for the wages due the employee;  or the employee has furnished the employer with the employee's address where the wages may be sent or forwarded.
Kentucky Direct Deposit Law
Force Direct Deposit: Yes
Kentucky Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Kentucky State Income Tax
Wage Withholding 5.00%
Kentucky Unemployment Insurance
Maximum 2022 Taxable Earnings(Increased from $10,800 in 2020) $11,100
Employee 2022 Deduction None
Employer 2022 Tax Rates 0.50 - 9.50%
Standard 2022 New Employer Rate 2.70%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Louisiana State Facts

Louisiana Effective 7/24/2009   Federal Effective 7/24/2009

Louisiana Department of Labor Webpage

Louisiana Final Paycheck Law
Fired: The final paycheck is due on the earlier of: On or before the next regular payday; or 15 days following the date of discharge.
Quit: The final paycheck is due on the earlier of: On or before the next regular payday; or 15 days following the date of resignation.
Louisiana Direct Deposit Law
Force Direct Deposit: Yes
Louisiana Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
Louisiana State Income Tax
Wage Withholding Tables
Louisiana Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021) $7,700
Employee 2022 Deduction None
Employer 2022 Tax Rates(Does not include social charge assessments - Non-Charge (4.87%), Incumbent Worker Training (10.15%), or Integrity (2.47%)) 0.09 - 6.20%
Standard 2022 New Employer Rate 1.16 - 2.89%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Maine State Facts

Maine Effective 1/1/2022   Federal Effective 7/24/2009

Maine Department of Labor Webpage

Maine Final Paycheck Law
Fired: Whichever is first: the next scheduled payday or within 2 weeks of a demand from the employee.
Quit: Whichever is first: the next scheduled payday or within 2 weeks of a demand from the employee.
Maine Direct Deposit Law
Force Direct Deposit: Yes
Maine Minimum Wage
Minimum Wage $12.75
Minimum Cash Wage(Tipped Employee) $6.38
Maine State Income Tax
Wage Withholding Tables
Maine Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021) $12,000
Employee 2022 Deduction None
Employer 2022 Tax Rates(Includes 0.07% CSFF and 0.14% UPAF) 0.53 - 6.16%
Standard 2022 New Employer Rate(Includes 0.07% CSSF and 0.14% UPAF) 2.24%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Maryland State Facts

Maryland Effective 1/1/2022   Federal Effective 7/24/2009

Maryland Department of Labor Webpage

Maryland Final Paycheck Law
Fired: The final paycheck is due on or before the next payday.
Quit: The final paycheck is due on or before the next payday.
Maryland Direct Deposit Law
Force Direct Deposit: No
Maryland Minimum Wage
Minimum Wage $12.50
Minimum Cash Wage(Tipped Employee) $3.63
Youth Minimum Wage $10.63
Maryland State Income Tax
Wage Withholding Tables
Maryland Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021) $8,500
Employee 2022 Deduction None
Employer 2022 Tax Rates 1.0 - 10.50%
Standard 2022 New Employer Rate 2.30%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Massachusetts State Facts

Massachusetts Effective 1/1/2022   Federal Effective 7/24/2009

Massachusetts Department of Labor Webpage

Massachusetts Final Paycheck Law
Fired: Immediately.
Quit: Whichever is next: paycheck or the Saturday that follows an employee's resignation.
Massachusetts Direct Deposit Law
Force Direct Deposit: Yes
Massachusetts Minimum Wage
Minimum Wage $14.25
Minimum Cash Wage(Tipped Employee) $6.15
Massachusetts State Income Tax
Wage Withholding Tables
Massachusetts Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021) $15,000
Employee 2022 Deduction None
Employer 2022 Tax Rates(Plus 0.59% solvency assessment, 0.056% workforce training fund, and a COVID-19 Recovery Assessment equal to 12.50% of Employer's UI Experience rate) 0.94 - 14.37%
Standard 2022 New Employer Rate(Plus 0.59% solvency assessment, 0.056% workforce training fund surcharge, a COVID-19 Recovery Assessment equal to 12.50% of Employer's UI Experience Rate) 2.42%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Michigan State Facts

Michigan Effective 1/1/2022   Federal Effective 7/24/2009

Michigan Department of Labor Webpage

Michigan Final Paycheck Law
Fired: As soon as possible, but no later than the next scheduled payday.
Quit: As soon as possible, but no later than the next scheduled payday.
Michigan Direct Deposit Law
Force Direct Deposit: Yes
Michigan Minimum Wage
Minimum Wage $9.87
Minimum Cash Wage(Tipped Employee) $3.75
Youth Minimum Wage $8.39
Michigan State Income Tax
Wage Withholding Tables
Michigan Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021) $9,500 Standard Wage Base
Employee 2022 Deduction None
Employer 2022 Tax Rates(Plus 1.16% obligation assessment rate) 0.06 - 10.30%
Standard 2022 New Employer Rate(Plus 1.16% obligation assessment rate) 2.70%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Minnesota State Facts

Minnesota Effective 1/1/2022   Federal Effective 7/24/2009

Minnesota Department of Labor Webpage

Minnesota Final Paycheck Law
Fired: The final paycheck is due immediately or within 24 hours of demand. Exceptions: If the discharged employee was entrusted with money or property during employment, the employer has an additional 10 calendar days after the date of separation to audit the accounts of the employee before the employee's wages are to be paid. If the employer terminates a commissioned salesperson, the employer must pay the salesperson's commissions earned through the last day of employment on demand no later than 3 working days after the salesperson's last day of work.
Quit: f an employee quits, the final paycheck is due within the next pay period that is more than five days after the employee quits. However, wages must be paid no later than 20 days after the employee quits. Exceptions: If a quitting employee was entrusted with money or property during employment, the employer has an additional 10 calendar days after the date of separation to audit the accounts of the employee before the employee's wages are to be paid. If a commissioned salesperson resigns giving at least 5 days' written notice, the employer must pay the salesperson's commissions earned through the last day of employment on demand no later than 3 working days after the last day of work. If the salesperson resigns without giving at least 5 days' written notice, the employer must pay the salesperson's commissions earned through the last day of employment on demand no later than 6 working days after the last day of work.
Minnesota Direct Deposit Law
Force Direct Deposit: Private sector: No. Public Sector: Yes.
Minnesota Minimum Wage - If annual gross volume of sales are $500,000 or more:
Minimum Wage $10.33
Minimum Cash Wage(Tipped Employee) $10.33
Youth Minimum Wage $8.42
Minnesota Minimum Wage - If annual gross volume of sales are less than $500,000:
Minimum Wage $8.42
Minimum Cash Wage(Tipped Employee) $8.42
Youth Minimum Wage $8.42
Minnesota State Income Tax
Wage Withholding Tables
Minnesota Unemployment Insurance
Maximum 2022 Taxable Earnings(Increased from $35,000 in 2021) $38,000
Employee 2022 Deduction None
Employer 2022 Tax Rates(Includes 0.5% base rate) 0.05 - 8.9%
Standard 2022 New Employer Rate(Plus 0.5% base rate) Industry Average

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Mississippi State Facts

Mississippi Effective 7/24/2009   Federal Effective 7/24/2009

Mississippi Department of Labor Webpage

Mississippi Final Paycheck Law
Fired: No law exists.
Quit: No law exists.
Mississippi Direct Deposit Law
Force Direct Deposit: Yes
Mississippi Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
Mississippi State Income Tax
Wage Withholding Tables
Mississippi Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021) $14,000
Employee 2022 Deduction None
Employer 2021 Tax Rates(Includes 0.2% workforce investment and training contribution rate) 0.2 - 5.6%
Standard 2021 New Employer Rate(New employers pay 1.2% in 1st year, 1.3% in 2nd year and 1.4% in 3rd year; includes 0.2% workforce investment and training contribution rate) 1.2- 1.4%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Missouri State Facts

Missouri Effective 1/1/2022   Federal Effective 7/24/2009

Missouri Department of Labor Webpage

Missouri Final Paycheck Law
Fired: Immediately
Quit: Immediately
Missouri Direct Deposit Law
Force Direct Deposit: Yes
Missouri Minimum Wage
Minimum Wage $11.15
Minimum Cash Wage(Tipped Employee) $5.58
Missouri State Income Tax
Wage Withholding Tables
Missouri Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021) $11,000
Employee 2022 Deduction None
Employer 2022 Tax Rates 0.0 - 9.00%
Standard 2022 New Employer Rate 2.38%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Montana State Facts

Montana Effective 1/1/2022   Federal Effective 7/24/2009

Montana Department of Labor Webpage

Montana Final Paycheck Law
Fired: The final paycheck is generally due immediately upon separation unless the employer has a written personnel policy that extends the time for payment of final wages to the employee’s next regular payday for the period or to within 15 days from the separation, whichever occurs first. Note: When an employee is discharged by reason of an allegation of theft of property or funds connected to the employee's work, the employer may withhold from the employee's final paycheck an amount sufficient to cover the value of the theft if certain requirements are met.
Quit: The final paycheck is due on the earlier to occur of: The next regular payday; or 15 days from the date of separation from employment.
Montana Direct Deposit Law
Force Direct Deposit: No
Montana Minimum Wage- Annual Sales exceed $110,000
Minimum Wage $9.20
Minimum Cash Wage(Tipped Employee) $9.20
Montana Minimum Wage- Annual Sales are $110,000 or less
Minimum Wage $4.00
Minimum Cash Wage(Tipped Employee) $4.00
Montana State Income Tax
Wage Withholding Tables
Montana Unemployment Insurance
Maximum 2022 Taxable Earnings(Increased from $35,300 in 2021) $38,100
Employee 2022 Deduction None
Employer 2022 Tax Rates(Plus 0.13% or 0.18% administrative fund tax) 0.00 - 6.12%
Standard 2022 New Employer Rate(Plus 0.18% administrative fund tax) 1.00 - 2.30%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Nebraska State Facts

Nebraska Effective 1/1/2016   Federal Effective 7/24/2009

Nebraska Department of Labor Webpage

Nebraska Final Paycheck Law
Fired: The final paycheck is generally due on the sooner of: The next regular payday; or Within 2 weeks of termination. Note: Special rules may apply to employees who receive commission.
Quit: The final paycheck is generally due on the sooner of: The next regular payday; or Within 2 weeks of termination. Note: Special rules may apply to employees who receive commission.
Nebraska Direct Deposit Law
Force Direct Deposit: Yes
Nebraska Minimum Wage
Minimum Wage $9.00
Minimum Cash Wage(Tipped Employee) $2.13
Nebraska State Income Tax
Wage Withholding Tables
Nebraska Unemployment Insurance
Maximum 2022 Taxable Earnings Category 1 - 19 $9,000
Employee 2022 Deduction None
Employer 2022 Tax Rates 0.75 - 10.39%
Standard 2022 New Employer Rate 1.70%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Nevada State Facts

Nevada Effective 7/1/2021   Federal Effective 7/24/2009

Nevada Department of Labor Webpage

Nevada Final Paycheck Law
Fired: Final wages become due immediately. If an employer fails to pay the wages or compensation of a discharged employee within three days after the wages or compensation of the discharged employee become due, the wages or compensation of the employee will continue at the same rate from the day the employee was discharged until paid or for 30 days, whichever is less.
Quit: The final paycheck is due on the earlier to occur of: The next scheduled payday; or within 7 days. If an employer fails to pay the wages or compensation due to an employee who resigns or quits on the day the wages or compensation is due to that employee, the wages or compensation of the employee will continue at the same rate from the day the employee resigned or quit until paid for 30 days, whichever is less.
Nevada Direct Deposit Law
Force Direct Deposit: No
Nevada Minimum Wage
Minimum Wage $9.75
Minimum Cash Wage(Tipped Employee) $9.75
Nevada State Income Tax
Wage Withholding None
Nevada Unemployment Insurance
Maximum 2022 Taxable Earnings(Increased from $33,400 in 2021) $36,600
Employee 2022 Deduction None
Employer 2022 Tax Rates(Includes 0.05% Career Enhancement Program fee) 0.30 - 5.4%
Standard 2022 New Employer Rate(Includes 0.05% Career Enhancement Program fee) 3.00%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

New Hampshire State Facts

New Hampshire Effective 9/1/2008   Federal Effective 7/24/2009

New Hampshire Department of Labor Webpage

New Hampshire Final Paycheck Law
Fired: The final paycheck is generally due within 72 hours of the time of termination. If an employee is laid off, the final paycheck must be paid by the next regular payday.
Quit: The final paycheck is generally due no later than the next regular payday, except that if the employee gives at least one pay period's notice of his or her intention to quit, the employer must pay all wages earned by the employee within 72 hours.
New Hampshire Direct Deposit Law
Force Direct Deposit: No
New Hampshire Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $3.26
New Hampshire State Income Tax
Wage Withholding None
New Hampshire Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021) $14,000
Employee 2022 Deduction None
Employer 2022 Tax Rates(Includes variable administrative contribution assessment, up to 0.4%, fund balance reduction, inverse rate surcharge and emergency power surcharge, which are determined quarterly) 0.05 - 8.5%
Standard New Employer Tax Rate Eff 1Q2022 (Includes variable administrative contribution assessment, up to 0.4%, fund balance reduction, inverse rate surcharge and emergency power surcharge, which are determined quarterly) 2.70%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

New Jersey State Facts

New Jersey Effective 1/1/2022   Federal Effective 7/24/2009

New Jersey Department of Labor Webpage

New Jersey Final Paycheck Law
Fired: The final paycheck is due by the next regular payday.
Quit: The final paycheck is due by the next regular payday.
New Jersey Direct Deposit Law
Force Direct Deposit: No
New Jersey Minimum Wage
Minimum Wage $13.00
Minimum Cash Wage(Tipped Employee) $5.13
New Jersey State Income Tax
Wage Withholding Tables
New Jersey Unemployment Insurance
Maximum 2022 Taxable Earnings(Increased from $36,200 in 2021) $39,800
Employee 2022 Deduction (0.3825%-UI + 0.0425%-Workforce Dev/Supplemental Workforce) 0.425%
Maximum 2022 Employee Deduction %152.24
Employer FY2022 Tax Rates (Includes Workforce Dev/Supplemental Workforce) 0.5 - 5.8%
Standard FY2022 New Employer Rate (2.6825%-UI + 0.1175%-Workforce Dev/Supplemental Workforce) 2.80%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

New Mexico State Facts

New Mexico Effective 1/1/2022   Federal Effective 7/24/2009

New Mexico Department of Labor Webpage

New Mexico Final Paycheck Law
Fired: Unpaid wages, if a fixed and definite amount (not based on a task, piece, commission basis or other method of calculation), become due immediately on demand and must be paid within 5 days of discharge. In all other cases, the payment of wages must be made within 10 days of discharge.
Quit: If an employee (not having a written contract for a definite period) quits, the final paycheck is due at the next succeeding payday.
New Mexico Direct Deposit Law
Force Direct Deposit: No
New Mexico Minimum Wage
Minimum Wage $11.50
Minimum Cash Wage(Tipped Employee) $2.80
New Mexico State Income Tax
Wage Withholding Tables
New Mexico Unemployment Insurance
Maximum 2022 Taxable Earnings(Increased from $27,000 in 2021) $28,700
Employee 2022 Deduction None
Employer 2022 Tax Rates 0.33 - 6.4%
Standard 2022 New Employer Rate 1.08% or Industry Average, whichever is higher

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

New York State Facts

New York Effective 12/31/2021   Federal Effective 7/24/2009

New York Department of Labor Webpage

New York Final Paycheck Law
Fired: The final paycheck is due by the next regular payday. If the employee so requests, the wages must be mailed.
Quit: The final paycheck is due by the next regular payday. If the employee so requests, the wages must be mailed.
New York Direct Deposit Law
Force Direct Deposit: No
New York Minimum Wage
Minimum Wage $13.20
Minimum Cash Wage(Tipped Food Service Worker) $8.80
New York State Income Tax
Wage Withholding Tables
New York Unemployment Insurance
Maximum 2022 Taxable Earnings(Increased from $11,800 in 2021) $12,000
Employee 2022 Deduction None
Employer 2022 Tax Rates(Includes 0.075% Re-employment Service Fund rate) 2.1 - 9.9%
Standard 2022 New Employer Rate(Includes 0.075% Re-employment Service Fund rate) 4.10%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

North Carolina State Facts

North Carolina Effective 7/24/2009   Federal Effective 7/24/2009

North Carolina Department of Labor Webpage

North Carolina Final Paycheck Law
Fired: The final paycheck is due on or before the next regular payday. Wages based on bonuses, commissions or other forms of calculation must be paid on the first regular payday after the amount becomes calculable.
Quit: The final paycheck is due on or before the next regular payday. Wages based on bonuses, commissions or other forms of calculation must be paid on the first regular payday after the amount becomes calculable.
North Carolina Direct Deposit Law
Force Direct Deposit: Yes
North Carolina Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
North Carolina State Income Tax
Wage Withholding Tables
North Carolina Unemployment Insurance
Maximum 2022 Taxable Earnings(Increased from $26,000 in 2021) $28,000
Employee 2022 Deduction None
Employer 2022 Tax Rates 0.06 - 5.76%
Standard 2022 New Employer Rate 1.00%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

North Dakota State Facts

North Dakota Effective 7/24/2009   Federal Effective 7/24/2009

North Dakota Department of Labor Webpage

North Dakota Final Paycheck Law
Fired: The final paycheck is due on or before the next regular payday. Wages based on bonuses, commissions or other forms of calculation must be paid on the first regular payday after the amount becomes calculable.
Quit: The final paycheck is due on or before the next regular payday. Wages based on bonuses, commissions or other forms of calculation must be paid on the first regular payday after the amount becomes calculable.
North Dakota Direct Deposit Law
Force Direct Deposit: Yes
North Dakota Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $4.86
North Dakota State Income Tax
Wage Withholding Tables
North Dakota Unemployment Insurance
Maximum 2022 Taxable Earnings(Decreased from $38,500 in 2021) $38,500
Employee 2022 Deduction None
Employer 2022 Tax Rates 0.08% - 9.69%
Standard 2022 New Employer Rate 1.02%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Ohio State Facts

Ohio Effective 1/1/2022   Federal Effective 7/24/2009

Ohio Department of Labor Webpage

Ohio Final Paycheck Law
Fired: Whichever is first: the next scheduled payday or within 15 days.
Quit: Whichever is first: the next scheduled payday or within 15 days.s
Ohio Direct Deposit Law
Force Direct Deposit: Yes
Ohio Minimum Wage - Annual Sales exceed $323,000
Minimum Wage $9.30
Minimum Cash Wage(Tipped Employee) $4.65
Youth Minimum Wage $8.80
Ohio Minimum Wage - Annual Sales $323,000 or less
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $7.25
Ohio State Income Tax
Wage Withholding Tables
Ohio Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021) $9,000
Employee 2022 Deduction None
Employer 2022 Tax Rates 0.3 - 9.7%
Standard 2022 New Employer Rate 2.70%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Oklahoma State Facts

Oklahoma Effective 7/24/2009   Federal Effective 7/24/2009

Oklahoma Department of Labor Webpage

Oklahoma Final Paycheck Law
Fired: The final paycheck is due on the next regular payday, unless provided otherwise by a collective bargaining agreement.
Quit: The final paycheck is due on the next regular payday, unless provided otherwise by a collective bargaining agreement.
Oklahoma Direct Deposit Law
Force Direct Deposit: Yes
Oklahoma Minimum Wage - Employers with 10 or more full-time employees at any one location or employers with annual gross sales over $100,000 irrespective of number of full-time employees
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $3.63
Youth Minimum Wage $4.25
Oklahoma Minimum Wage - All other employees
Minimum Wage $2.00
Minimum Cash Wage(Tipped Employee) $1.00
Youth Minimum Wage $1.00
Oklahoma State Income Tax
Wage Withholding Tables
Oklahoma Unemployment Insurance
Maximum 2022 Taxable Earnings(Increased from $24,600 in 2021) $24,800
Employee 2022 Deduction None
Employer 2022 Tax Rates 0.3 - 7.5%
Standard 2022 New Employer Rate 1.50%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Oregon State Facts

Oregon Effective 7/1/2022   Federal Effective 7/24/2009

Oregon Department of Labor Webpage

Oregon Final Paycheck Law
Fired: The final paycheck is due by the end of the first business day after termination.
Quit: If an employee provides 48 hours' or more notice, the final paycheck is due on the final day of work, unless the final day falls on a weekend or holiday, in which case the check is due on the next business day. If an employee quits with fewer than 48 hours' notice, the final check is due within 5 days, excluding weekends and holidays, or the next regular payday, whichever occurs first.
Oregon Direct Deposit Law
Force Direct Deposit: No
Oregon Minimum Wage
Minimum Wage $12.75
Minimum Cash Wage(Tipped Employee) $12.75
Oregon State Income Tax
Wage Withholding Tables
Oregon Unemployment Insurance
Maximum 2022 Taxable Earnings(Increased from $43,800 in 2021) $47,700
Employee 2022 Deduction None
Employer 2022 Tax Rates(Includes special payroll tax offset: 0.9% for all quarters) 0.9 - 5.4%
Standard 2022 New Employer Rate 2.40%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Pennsylvania State Facts

Pennsylvania Effective 7/24/2009   Federal Effective 7/24/2009

Pennsylvania Department of Labor Webpage

Pennsylvania Final Paycheck Law
Fired: The final paycheck is due no later than the next regular payday.
Quit: The final paycheck is due no later than the next regular payday.
Pennsylvania Direct Deposit Law
Force Direct Deposit: Yes
Pennsylvania Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.83
Pennsylvania State Income Tax
Wage Withholding 3.07%
Pennsylvania Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021) $10,000
Employee Deduction(Wages paid x 0.06%) Unlimited
Employer 2022 Tax Rates(Includes 5.4% surcharge, 0.00% interest tax factor and 0.50% additional contribution tax) 1.2905 - 9.9333%
Standard 2022 New Employer Rate(Includes 5.4% surcharge) 3.6890%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Rhode Island State Facts

Rhode Island Effective 1/1/2022   Federal Effective 7/24/2009

Rhode Island Department of Labor Webpage

Rhode Island Final Paycheck Law
Fired: The final paycheck is generally due on the next regular payday. If the termination is due to the liquidating of the business, merger of the business, disposing of the business, or removing the business out of state, all wages become immediately due and payable within 24 hours of the time of separation.
Quit: The final paycheck is due on the next regular payday.
Rhode Island Direct Deposit Law
Force Direct Deposit: No
Rhode Island Minimum Wage
Minimum Wage $12.25
Minimum Cash Wage(Tipped Employee) $3.89
Youth Minimum Wage Various rates
Rhode Island State Income Tax
Wage Withholding Tables
Rhode Island Unemployment Insurance
Maximum 2022 Taxable Earnings (Unchanged from 2021) $24,600 Tier I Employers
Maximum 2022 Taxable Earnings (Unchanged from 2021) $26,100 Tier II Employers
Employee 2022 Deduction None
Employer 2022 Tax Rates 1.2 - 9.8%
Standard 2022 New Employer Rate (Includes 0.21% Job Development Assessment) 1.19%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

South Carolina State Facts

South Carolina Effective 7/24/2009   Federal Effective 7/24/2009

Department of Labor Webpage

South Carolina Final Paycheck Law
Fired: Within 48 hours or next scheduled payday.
Quit: Within 48 hours or next scheduled payday.
South Carolina Direct Deposit Law
Force Direct Deposit: No
South Carolina Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
South Carolina State Income Tax
Wage Withholding Tables
South Carolina Unemployment Insurance
Maximum 2022 Taxable Earnings (Unchanged from 2021) $14,000
Employee 2022 Deduction None
Employer 2022 Tax Rates (Includes 0.0% solvency surcharge and 0.06% contingency assessment) 0.06 - 5.46%
Standard 2022 New Employer Rate (Includes solvency surcharge and 0.06% contingency assessment) 0.55%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

South Dakota State Facts

South Dakota Effective 1/1/2022   Federal Effective 7/24/2009

South Dakota Department of Labor Webpage

South Dakota Final Paycheck Law
Fired: The final paycheck is due on the next regular payday. Note: The employer may hold back the final paycheck until the employee returns any property that belongs to the employer.
Quit: The final paycheck is generally due on the next regular payday, for employees that do not have a written contract for a definite period. Note: The employer may hold back the final paycheck until the employee returns any property that belongs to the employer.
South Dakota Direct Deposit Law
Force Direct Deposit: Yes
South Dakota Minimum Wage
Minimum Wage $9.95
Minimum Cash Wage(Tipped Employee) $4.98
Youth Minimum Wage $9.95
South Dakota State Income Tax
Wage Withholding None
South Dakota Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021) $15,000
Employee 2022 Deduction None
Employer 2022 Tax Rates(Plus investment fee) 0.0 - 9.35%
Standard 2022 New Employer Rate(Plus 0.55% investment fee) 1.2% - 1st year; 1.0% - 2nd & 3rd years

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Tennessee State Facts

Tennessee Effective 7/24/2009   Federal Effective 7/24/2009

Tennessee Department of Labor Webpage

Tennessee Final Paycheck Law
Fired: The final paycheck is due no later than the next regular payday, not to exceed 21 days from the date of discharge.
Quit: The final paycheck is due no later than the next regular payday, not to exceed 21 days from the date of voluntary leaving.
Tennessee Direct Deposit Law
Force Direct Deposit: Yes
Tennessee Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
Tennessee State Income Tax
Wage Withholding None
Tennessee Unemployment Insurance
Maximum 2021 Taxable Earnings(Unchanged from 2020) $7,000
Employee 2021 Deduction None
Employer 2021 Tax Rates(Effective 1/1/21 - 6/30/21) 0.01 - 10.0%
Standard FY2021 New Employer Rate 2.70%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Texas State Facts

Texas Effective 7/24/2009   Federal Effective 7/24/2009

Texas Department of Labor Webpage

Texas Final Paycheck Law
Fired: The final paycheck – including payouts of accrued leave if promised in a written policy or agreement – is due within 6 days of termination.
Quit: The final paycheck – including payouts of accrued leave if promised in a written policy or agreement – is due on the next regularly scheduled payday following the effective date of resignation.", "minwage_laws
Texas Direct Deposit Law
Force Direct Deposit: Yes
Texas Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
Texas State Income Tax
Wage Withholding None
Texas Unemployment Insurance
Maximum 2022 Taxable Earnings (Unchanged from 2021) $9,000
Employee 2022 Deduction None
Employer 2022 Tax Rates 0.31 - 6.31%
Standard 2022 New Employer Rate 2.70%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Utah State Facts

Utah Effective 7/24/2009   Federal Effective 7/24/2009

Utah Department of Labor Webpage

Utah Final Paycheck Law
Fired: The final paycheck is generally due within 24 hours of separation. An employer satisfies such requirement if: The employer mails the wages to the employee, and the envelope that contains the wages is postmarked with a date that is no more than one day after the day on which the employer separates the employee from payroll; or within 24 hours after the employer separates the employee from payroll, the employer: Initiates a direct deposit of the wages into the employee's account; or hand delivers the wages to the employee. Note: For a sales agent employed in whole or in part on a commission basis who has custody of the employer's accounts, money, or goods, the state final paycheck law (summarized above) does not apply to the commission-based portion of the sales agent's earnings if the net amount due the agent is determined only after an audit or verification of sales, accounts, funds, or stocks.
Quit: The final paycheck is generally due on the next regular payday. Note: For a sales agent employed in whole or in part on a commission basis who has custody of the employer's accounts, money, or goods, the state final paycheck law (summarized above) does not apply to the commission-based portion of the sales agent's earnings if the net amount due the agent is determined only after an audit or verification of sales, accounts, funds, or stocks.
Utah Direct Deposit Law
Force Direct Deposit: Yes
Utah Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
Utah State Income Tax
Wage Withholding Tables
Utah Unemployment Insurance
Maximum 2022 Taxable Earnings (Increased from $38,900 in 2021) $41,600
Employee 2022 Deduction None
Employer 2022 Tax Rates(Includes 0.003% social cost factor and 1.15% reserve factor) 0.3 - 7.3%
Standard 2022 New Employer Rate Industry Average

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Vermont State Facts

Vermont Effective 1/1/2022   Federal Effective 7/24/2009

Vermont Department of Labor Webpage

Vermont Final Paycheck Law
Fired: The final paycheck is due within 72 hours of discharge
Quit: The final paycheck is due on the last regular payday, or if there is no regular payday, on the following Friday.
Vermont Direct Deposit Law
Force Direct Deposit: No
Vermont Minimum Wage
Minimum Wage $12.55
Minimum Cash Wage(Tipped Employee) $6.28
Vermont State Income Tax
Wage Withholding Tables
Vermont Unemployment Insurance
Maximum 2022 Taxable Earnings (increased from $14,100 in 2021) $15,500
Employee 2022 Deduction None
Employer FY2022 Tax Rates 0.8 - 6.5%
Standard FY2022 New Employer Rate 1.00%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Virginia State Facts

Virginia Effective 1/1/2022   Federal Effective 7/24/2009

Virginia Department of Labor Webpage

Virginia Final Paycheck Law
Fired: The final paycheck is due on or before the next regular payday.
Quit: The final paycheck is due on or before the next regular payday.
Virginia Direct Deposit Law
Force Direct Deposit: No
Virginia Minimum Wage
Minimum Wage $11.00
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
Virginia State Income Tax
Wage Withholding Tables
Virginia Unemployment Insurance
Maximum 2021 Taxable Earnings (Unchanged from 2020) $8,000
Employee 2022 Deduction None
Employer 2021 Tax Rates(Includes 0.20% fund building charge and 0.03% pool cost charge) 0.33 - 6.43%
Standard 2021 New Employer Rate (Includes 0.20% fund building charge) 2.73%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Washington State Facts

Washington Effective 1/1/2022   Federal Effective 7/24/2009

Washington Department of Labor Webpage

Washington Final Paycheck Law
Fired: The final paycheck is due on the next regularly scheduled payday.
Quit: The final paycheck is due on the next regularly scheduled payday.
Washington Direct Deposit Law
Force Direct Deposit: Yes
Washington Minimum Wage
Minimum Wage $14.49
Minimum Cash Wage(Tipped Employee) $14.49
Youth Minimum Wage (Employees who are 14 or 15 years old may be paid 85% of the adult minimum wage) $12.32
Washington State Income Tax
Wage Withholding None
Washington Unemployment Insurance
Maximum 2022 Taxable Earnings (Increased from $56,00 in 2021) $62,500
Employee 2022 Deduction None
Employer 2022 Tax Rates (Includes employment administrative fund and social cost surtaxes) 0.33 - 6.02%
Standard 2022 New Employer Rate Industry Average

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

West Virginia State Facts

West Virginia Effective 1/1/2016   Federal Effective 7/24/2009

West Virginia Department of Labor Webpage

West Virginia Final Paycheck Law
Fired: If an employee is terminated, the employer must pay his or her final wages due for work performed prior to the separation on or before the next regular payday on which the wages would otherwise be due and payable. When work of any employee is suspended as a result of a labor dispute, or when an employee for any reason whatsoever is laid off, the employer must pay in full to the employee not later than the next regular payday – either through the regular pay channels or by mail if requested by the employee – wages earned at the time of suspension or layoff.
Quit: If an employee quits or resigns, the employer must pay his or her final wages due for work performed prior to the separation on or before the next regular payday on which the wages would otherwise be due and payable.
West Virginia Direct Deposit Law
Force Direct Deposit: Employers subject to the WPCA: No. State Institutions of Higher ED: Yes
West Virginia Minimum Wage
Minimum Wage $8.75
Minimum Cash Wage(Tipped Employee) $2.62
Youth Minimum Wage $6.40
West Virginia State Income Tax
Wage Withholding Tables
West Virginia Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021) $12,000
Employee 2022 Deduction None
Employer 2022 Tax Rates 1.5 - 8.5%
Standard 2022 New Employer Rate 2.70%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Wisconsin State Facts

Wisconsin Effective 1/1/2022   Federal Effective 7/24/2009

Wisconsin Department of Labor Webpage

Wisconsin Final Paycheck Law
Fired: The final paycheck is generally due on the earlier of: The next day on which the employee regularly would have been paid under the employer's established payroll schedule; or within one month. Note: Different rules may apply to certain sales agents employed on a commission basis.
Quit: Next scheduled payday.
Wisconsin Direct Deposit Law
Force Direct Deposit: Yes
Wisconsin Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.33
Youth Minimum Wage $5.90
Wisconsin State Income Tax
Wage Withholding Tables
Wisconsin Unemployment Insurance
Maximum 2022 Taxable Earnings (Unchanged from 2021) $14,000
Employee 2022 Deduction None
Employer 2022 Tax Rates(plus solvency surtax of 0.00% - 1.30%) 0.0 - 12.0%
Standard 2022 New Employer Rate 2.50 - 3.25%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Wyoming State Facts

Wyoming Effective 1/1/2022   Federal Effective 7/24/2009

Wyoming Department of Labor Webpage

Wyoming Final Paycheck Law
Fired: The final paycheck is due no later than the employer's usual practice on regularly scheduled payroll dates (i.e., the employee must be paid as scheduled for regular payroll) or at a time specified under the terms of a collective bargaining agreement between the employer and the employee.
Quit: The final paycheck is due no later than the employer's usual practice on regularly scheduled payroll dates (i.e., the employee must be paid as scheduled for regular payroll) or at a time specified under the terms of a collective bargaining agreement between the employer and the employee.
Wyoming Direct Deposit Law
Force Direct Deposit: No
Wyoming Minimum Wage
Minimum Wage $5.15
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
Wyoming State Income Tax
Wage Withholding None
Wyoming Unemployment Insurance
Maximum 2022 Taxable Earnings (Increase from $27,300 in 2021) $27,700
Employee 2022 Deduction None
Employer 2021 Tax Rates (Includes 0.13% INEFF/NC adjustment factor and 0.09% Employment Support Fund factor) 0.18 - 8.72%
Standard 2021 New Employer Rates (Includes 0.13% INEFF/NC adjustment factor and 0.09% Employment Support Fund factor) 1.22 - 8.72%

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500

Federal Tax Facts

Federal Minimum Wage Effective 7/24/2009

Federal Minimum Wage
Minimum Wage $7.25
Minimum Cash Wage(Tipped Employee) $2.13
Youth Minimum Wage $4.25
FICA (Medicare)
Maximum Taxable Earnings No Limit
Employee / Employer Tax Rate (Unchanged from 2019) 1.45%
Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) 0.90%
FICA (Social Security)
Maximum Taxable Earnings (Increased from $142,800 in 2021 $147,000
Employee / Employer Tax Rate(Unchanged from 2021) 6.20%
FUTA (Employer-Paid)
Maximum Taxable Earnings $7,000
Health Savings Accounts
Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) $3,650
Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) $7,300
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) $1,000
Pension Plans
Contribution Limit - 401(k) & 403(b) plans(Increased from $19,500 in 2021) $20,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) $6,500