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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% |
Pressroom
Journey Payroll & HR Inks NIL Deal With David Roddy
Journey Payroll & HR is proud to announce a partnership with star basketball player, David Roddy. The onset goal of the partnership is to help increase awareness of our services, support a local . . .
Lina Freed becoming an Owner and President of Payroll Operations!
Lina has mastered the dynamic duo of working hard and smart. In the payroll world, deadlines are real, and accuracy is imperative. Lina has earned a reputation for her willingness to turn on . . .
Sonni Leatherwood becoming an owner of Journey Payroll & HR in Beaverton, OR!
Sonni is a self-described Oregonian. Her payroll career started in bookkeeping, as she reconciled transactions for a handful of different companies. While she was overseeing a group of more than 20 people, a . . .
Chris Augusto to Join Journey Payroll & HR as Chief Marketing Officer!
Journey is excited to welcome Journey’s new CMO Chris Augusto! Chris is a Colorado native, born and raised just outside Denver. He earned his marketing degree from Colorado State University, and currently lives . . .
Darcey Dearden, becoming an owner of Journey Payroll & HR’s newest location in Beaverton, OR!
Darcey Dearden began her payroll career right out of high school, manually processing payroll for several small businesses. Before long, she was working for Paychex in SoCal, where she spent 12 years with . . .
Journey Forward into 2020
Please click here to RSVP: JourneyPayroll.com/2019event Journey in Colorado announces upcoming annual motivational and educational event, Journey Forward into 2020! Journey Payroll & HR, a full-service payroll and tax management company, is announcing . . .
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 |