Download a PDF of Fast Facts for your Region

Although all Journey locations are locally owned and operated, we run payroll for all 50 states to accommodate our clients across the nation. Find federal rules for the categories listed below, and final paycheck, unemployment rates, links, and minimum wage per state on the interactive map.

Simply click your state to find the information. For wage withholding rates, unemployment rates, tipped minimum wage, and more, click your region’s Fast Facts PDF.

This information is provided as a starting point for your research and does not provide any legal, accounting, or financial advice.

Alabama

Alabama

Minimum Wage: N/A

Tipped: N/A

Direct Deposit

Can employer force direct deposit? Yes

Final Paycheck

If employee was fired: No law exists.
If employee quit: No law exists.
Alaska

Alaska

Minimum Wage: $10.19

Tipped: $10.19

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was fired: The final paycheck is due within 3 working days after termination (not counting weekends, holidays and the actual day the employee was terminated).
If employee 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.
Arizona

Arizona

Minimum Wage: $12.00

Tipped: $9.00

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was 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.
If employee 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.
Arkansas

Arkansas

Minimum Wage: $10.00*

Tipped: $2.63*
*Special rules may apply, please check your state's specific minimum wage laws

Direct Deposit

Can employer force direct deposit? Yes

Final Paycheck

If employee was fired: Within 7 working days.
If employee quit: The final paycheck is due on the next regularly scheduled payday.
California

California

Minimum Wage: $13.00 for employers with 26 or more employees, $12.00 for employers with 25 or less employees

Tipped: N/A

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was fired: If an employee is involuntarily terminated, the final paycheck (including accrued vacation) is due immediately at the time of termination.
If employee 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).
Colorado

Colorado

Minimum Wage: $12.00*

Tipped: $8.98*
*Special rules may apply, please check your state's specific minimum wage laws

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was 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.
If employee quit: The final paycheck is due on the next regular payday.
Connecticut

Connecticut

Minimum Wage: $11.00

Tipped: Varies by tipped employee

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was fired: The final paycheck is due no later than the business day following the day of discharge.
If employee quit: The final paycheck is due no later than the next regular payday, either through the regular payment channels or by mail.
Delaware

Delaware

Minimum Wage: $9.25

Tipped: $2.23

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was fired: The final paycheck is due on the next regularly scheduled payday.
If employee quit: The final paycheck is due on the next regularly scheduled payday.
District of Columbia

District of Columbia

Minimum Wage: $14.00

Tipped: $4.45

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was fired: The final paycheck is generally due on the next working day following discharge.

Note: In the instance of an employee who is responsible for monies belonging to the employer, the employer is allowed a period of 4 days from the date of discharge for the determination of the accuracy of the employee's accounts, at the end of which time all wages earned by the employee must be paid.
If employee quit: For employees not having a written contract of employment for a period in excess of 30 days, the final paycheck is generally due on the earlier of: The next regularly scheduled payday; or 7 days after resignation.

Note: In the instance of an employee who is responsible for monies belonging to the employer, the employer is allowed a period of 4 days from the date of resignation for the determination of the accuracy of the employee's accounts, at the end of which time all wages earned by the employee must be paid.
Florida

Florida

Minimum Wage: $8.56

Tipped: $5.54

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was fired: No law exists.
If employee quit: No law exists.
Georgia

Georgia

Minimum Wage: $5.15*

Tipped: $2.13*
*Special rules may apply, please check your state's specific minimum wage laws

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was fired: Georgia law does not address final paycheck requirements.
If employee quit: Georgia law does not address final paycheck requirements.
Hawaii

Hawaii

Minimum Wage: $10.10

Tipped: $9.35

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was 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.
If employee 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.
Idaho

Idaho

Minimum Wage: $7.25

Tipped: $3.35

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was 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.
If employee 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.
Illinois

Illinois

Minimum Wage: $9.25*

Tipped: $5.55*
*Special rules may apply, please check your state's specific minimum wage laws

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was 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.
If employee quit: 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.
Indiana

Indiana

Minimum Wage: $7.25*

Tipped: $2.13*
*Special rules may apply, please check your state's specific minimum wage laws

Direct Deposit

Can employer force direct deposit? Yes

Final Paycheck

If employee was fired: The final paycheck is due on the next regularly scheduled payday.
If employee 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.
Iowa

Iowa

Minimum Wage: $7.25

Tipped: $4.35

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was fired: The final paycheck is due not later than the next regularly scheduled payday.
If employee quit: The final paycheck is due not later than the next regularly scheduled payday.
Kansas

Kansas

Minimum Wage: $7.25

Tipped: $2.13*
*Special rules may apply, please check your state's specific minimum wage laws

Direct Deposit

Can employer force direct deposit? Yes

Final Paycheck

If employee was 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.
If employee 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.
Kentucky

Kentucky

Minimum Wage: $7.25

Tipped: $2.13

Direct Deposit

Can employer force direct deposit? Yes

Final Paycheck

If employee was fired: The final paycheck is due on the later to occur of:
  • The next regular payday; or
  • 14 days.
If employee quit: The final paycheck is due on the later to occur of:
  • The next regular payday; or
  • 14 days.
Louisiana

Louisiana

Minimum Wage: N/A

Tipped: N/A

Direct Deposit

Can employer force direct deposit? Yes

Final Paycheck

If employee was 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.
If employee 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.
Maine

Maine

Minimum Wage: $12.00

Tipped: $6.00

Direct Deposit

Can employer force direct deposit? Yes

Final Paycheck

If employee was fired: Whichever is first: the next scheduled payday or within 2 weeks of a demand from the employee.
If employee quit: Whichever is first: the next scheduled payday or within 2 weeks of a demand from the employee.
Maryland

Maryland

Minimum Wage: $11.00

Tipped: $3.63

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was fired: The final paycheck is due on or before the next payday.
If employee quit: The final paycheck is due on or before the next payday.
Massachusetts

Massachusetts

Direct Deposit

Can employer force direct deposit? Yes

Final Paycheck

If employee was fired: Immediately.
If employee quit: Whichever is next: paycheck or the Saturday that follows an employee's resignation.
Michigan

Michigan

Minimum Wage: $9.65

Tipped: $3.67

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was fired: The final paycheck is due on the regularly scheduled payday for the period in which the termination occurs.

Note: Special rules may apply to individuals working under contract or engaged in the hand harvesting of crops.
If employee quit: The final paycheck is due on the regularly scheduled payday for the period in which the separation occurs.

Note: Special rules may apply to individuals working under contract or engaged in the hand harvesting of crops.
Minnesota

Minnesota

Minimum Wage: $10.00 (large employer), $8.15 (all others)

Tipped: N/A

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was 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.
If employee quit: If 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.
Mississippi

Mississippi

Minimum Wage: N/A

Tipped: N/A

Direct Deposit

Can employer force direct deposit? Yes

Final Paycheck

If employee was fired: No law exists.
If employee quit: No law exists.
Missouri

Missouri

Minimum Wage: $9.45

Tipped: $4.725

Direct Deposit

Can employer force direct deposit? Yes

Final Paycheck

If employee was fired: The final paycheck is generally due on the day of discharge.

Exception: This requirement generally does not apply in the case of an employee whose remuneration is based primarily on commissions and whose duties include collection of accounts, care of a stock or merchandise and similar activities, and where an audit is necessary or customary in order to determine the net amount due.
If employee quit: Missouri law does not address final paycheck requirements if an employee quits.
Montana

Montana

Minimum Wage: $8.65

Tipped: N/A

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was 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.
If employee 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.
Nebraska

Nebraska

Minimum Wage: $9.00*

Tipped: $2.13*
*Special rules may apply, please check your state's specific minimum wage laws

Direct Deposit

Can employer force direct deposit? Yes

Final Paycheck

If employee was 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.
If employee 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.
Nevada

Nevada

Minimum Wage: $8.25*

Tipped: N/A
*Special rules may apply, please check your state's specific minimum wage laws

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was 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.
If employee 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.
New Hampshire

New Hampshire

Minimum Wage: $7.25

Tipped: $3.26

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was 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.
If employee 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 Jersey

New Jersey

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was fired: The final paycheck is due by the next regular payday.
If employee quit: The final paycheck is due by the next regular payday.
New Mexico

New Mexico

Minimum Wage: $9.00

Tipped: $2.35

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was 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.
If employee 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 York

New York

Minimum Wage: $11.80*

Tipped: Varies by tipped employee*
*Special rules may apply, please check your state's specific minimum wage laws

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was fired: The final paycheck is due by the next regular payday. If the employee so requests, the wages must be mailed.
If employee quit: The final paycheck is due by the next regular payday. If the employee so requests, the wages must be mailed.
North Carolina

North Carolina

Minimum Wage: $7.25

Tipped: $2.13

Direct Deposit

Can employer force direct deposit? Yes

Final Paycheck

If employee was 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.
If employee 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

North Dakota

Minimum Wage: $7.25

Tipped: $4.86

Direct Deposit

Can employer force direct deposit? Yes

Final Paycheck

If employee was fired: Whichever is first: the next scheduled payday or within 15 days.
If employee quit: The final paycheck is due on the next regular payday.
Ohio

Ohio

Minimum Wage: $8.70

Tipped: $4.35

Direct Deposit

Can employer force direct deposit? Yes

Final Paycheck

If employee was fired: Whichever is first: the next scheduled payday or within 15 days.
If employee quit: Whichever is first: the next scheduled payday or within 15 days.
Oklahoma

Oklahoma

Minimum Wage: $7.25*

Tipped: $2.13*
*Special rules may apply, please check your state's specific minimum wage laws

Direct Deposit

Can employer force direct deposit? Yes

Final Paycheck

If employee was fired: The final paycheck is due on the next regular payday, unless provided otherwise by a collective bargaining agreement.
If employee quit: The final paycheck is due on the next regular payday, unless provided otherwise by a collective bargaining agreement.
Oregon

Oregon

Minimum Wage: $11.25 standard, $12.50 metro, $11.00 non-urban

Tipped: N/A

Direct Deposit

Can employer force direct deposit? Yes

Final Paycheck

If employee was fired: The final paycheck is due by the end of the first business day after termination.
If employee 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.
Pennsylvania

Pennsylvania

Minimum Wage: $7.25

Tipped: $2.83

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was fired: The final paycheck is due no later than the next regular payday.
If employee quit: The final paycheck is due no later than the next regular payday.
Rhode Island

Rhode Island

Minimum Wage: $10.50

Tipped: $3.89

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was 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.
If employee quit: The final paycheck is due on the next regular payday.
South Carolina

South Carolina

Direct Deposit

Can employer force direct deposit? Yes

Final Paycheck

If employee was fired: The final paycheck is due:
  • Within 48 hours of the day of separation; or
  • The next regularly scheduled payday, not to exceed 30 days.
If employee quit: There is no law.
South Dakota

South Dakota

Minimum Wage: $9.30

Tipped: $4.65

Direct Deposit

Can employer force direct deposit? Yes

Final Paycheck

If employee was 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.
If employee 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.
Tennessee

Tennessee

Direct Deposit

Can employer force direct deposit? Yes

Final Paycheck

If employee was fired: The final paycheck is due no later than the next regular payday, not to exceed 21 days from the date of discharge.
If employee quit: The final paycheck is due no later than the next regular payday, not to exceed 21 days from the date of voluntary leaving.
Texas

Texas

Minimum Wage: $7.25

Tipped: $2.13

Direct Deposit

Can employer force direct deposit? Yes

Final Paycheck

If employee was fired: The final paycheck – including payouts of accrued leave if promised in a written policy or agreement – is due within 6 days of termination.
If employee 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.
Utah

Utah

Minimum Wage: $7.25

Tipped: $2.13

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was 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.
If employee 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.
Vermont

Vermont

Minimum Wage: $10.96

Tipped: $5.46

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was fired: The final paycheck is due within 72 hours of discharge.
If employee quit: The final paycheck is due on the last regular payday, or if there is no regular payday, on the following Friday.
Virginia

Virginia

Minimum Wage: $7.25*

Tipped: $2.13*
*Special rules may apply, please check your state's specific minimum wage laws

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was fired: The final paycheck is due on or before the next regular payday.
If employee quit: The final paycheck is due on or before the next regular payday.
Washington

Washington

Minimum Wage: $13.50

Tipped: N/A

Direct Deposit

Can employer force direct deposit? Yes

Final Paycheck

If employee was fired: The final paycheck is due on the next regularly scheduled payday.
If employee quit: The final paycheck is due on the next regularly scheduled payday.
West Virginia

West Virginia

Minimum Wage: $8.75

Tipped: $2.62*
*Special rules may apply, please check your state's specific minimum wage laws

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was 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.
If employee 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.
Wisconsin

Wisconsin

Minimum Wage: $7.25*

Tipped: $2.33*
*Special rules may apply, please check your state's specific minimum wage laws

Direct Deposit

Can employer force direct deposit? Yes

Final Paycheck

If employee was 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.
If employee quit: Next scheduled payday.
Wyoming

Wyoming

Minimum Wage: $5.15

Tipped: $2.13

Direct Deposit

Can employer force direct deposit? No

Final Paycheck

If employee was 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.
If 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.

Federal Rules

Minimum Wage
Minimum Wage$7.25
Tipped Minimum Wage$2.13
Employers are required to follow Federal minimum wage rules when State minimum wage is less than the Federal minimum wage.
FICA (Medicare)
Maximum Taxable EarningsNo Limit
Employee / Employer Tax Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000
(No Employer Match)
0.9%
FICA (Social Security)
Maximum Taxable Earnings
(Increased from $132,900 for 2019)
$137,700
Employee / Employer Tax Rate
(Results to $8,537.40 being the max able to be withheld)
6.2%
FUTA (Employer-Paid)
Maximum Taxable Earnings$7,000
Percent of Taxable Wages6.0%
Maximum Credit
(Results to a normal net tax of 0.6%)
5.4%
Supplemental Wage / Bonus Rates
Flat rate withholding method
(Unchanged from 2019)
22%
Pay over $1 million
(Unchanged from 2019)
37%
Health Savings Accounts
Self-Only Contribution Limit (Employee & Employer)
(Increased from $3,500 in 2019)
$3,550
Family Contribution Limit (Employee & Employer)
(Increased from $7,000 in 2019)
$7,100
Catch-up Contribution Limit (Employee & Employer)
(Unchanged from 2019)
$1,000
Retirement Plans
Contribution Limit – 401(k) & 403(b) plans
(Up from $19,000 in 2019)
$19,500
Catch-up Contribution Limit – 401(k) & 403(b) plans$6,500
Contribution Limit – Simple IRA
(Up from $13,000 in 2019)
$13,500
Catch-up Contribution Limit – Simple IRA
(Unchanged from 2019)
$3,000
Mileage Rates
Business57.5 cents/mile
Medical
17 cents/mile
Moving
17 cents/mile
Charitable
14 cents/mile