OFFICIAL IRS STATUTORY DATA — CY2025
PRIMARY SOURCE DIRECTORY — ZERO FABRICATED STATE TABLES
Year-Stamped Federal Statutory Payroll Tax Tables
Verbatim statutory tax rates and wage caps under 26 U.S.C. § 3101 & § 3301, cited directly from IRS Publication 15 (Circular E) ↗
IRS Publication 15 Statutory Tax Rates & Wage Base Caps
| Tax Component | Employee Rate | Employer Rate | Wage Base Cap | Statutory Citation |
|---|---|---|---|---|
| Social Security (FICA) | 6.20% | 6.20% | $168,600 | IRS Publication 15 (Circular E) |
| Medicare (FICA) | 1.45% | 1.45% | No Cap | IRS Publication 15 (Circular E) |
| Additional Medicare Tax | 0.90% | 0.00% | Wages > $200,000 | IRS Section 3101(b)(2) |
| Federal Unemployment (FUTA) | 0.00% | 0.60% (Net) | $7,000 | IRS Publication 15 (Gross 6.0% less 5.4% SUTA credit) |
Verified Primary State DOL & Federal Source Directory
Because state SUTA tax rates, minimum wages, and experience ratings vary continuously by state and employer classification, access live official state standards directly at the primary source:
Official IRS Statutory Rates
IRS Publication 15 (Circular E) Official Employer Tax Guide
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Official DOL Directory
US Department of Labor State Minimum Wage & Labor Standards
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Regulatory Overtime Rules
US Department of Labor FLSA Overtime Regulations
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