2009 Payroll Tax Rates and Wage Bases |
|
| 2008 | 2009 | ||
| FICA | |||
| Tax Rate - Employer | 6.20% | 6.20% | |
| Tax Rate - Employee | 6.20% | 6.20% | |
| Wage Base | $102,000 | $106,800 | |
MEDICARE |
|||
| Tax Rate - Employer | 1.45% | 1.45% | |
| Tax Rate - Employee | 1.45% | 1.45% | |
| Wage Base | (No Limit) | (No Limit) | |
F.U.T.A. |
|||
| Tax Rate - Employer | 0.8% | 0.8% | |
| Wage Base | $7,000 | $7,000 | |
STATE UNEMPLOYMENT INSURANCE -SUI |
|||
| California - Tax Base | $7,000 | $7,000 | |
| Oregon - Tax Base | $30,200 | $31,300 | |
| California and Oregon employer rates are individual experience rates | |||
| Washington - Tax Base | $34,000 | $35,700 | |
| Washington - Tax Rate | 1.15% | 1.0% | |
CALIFORNIA EMPLOYMENT - ETT |
|||
| Training Fund | $7,000 | $7,000 | |
| Tax Rate | 0.1% | 0.1% | |
OREGON TRI MET |
|||
| Tax Rate - Employer | 0.6618% | 0.6718% | |
| Wage Base | All Wages | All Wages | |
OREGON WORKERS' BENEFIT FUND ASSESSMENT RATE |
|||
| The rate of 2.8 cents per hour is the employer's and worker's rate combined. Employers pay at least half, 1.4 cents per hour of this assessment, and deduct no more than half from the workers' wages. | |||
| Tax Rate - Combined (per hour worked) | $0.028 | $0.028 | |
CALIFORNIA STATE DISABILITY - SDI |
|||
| Tax Rate - Employee | 0.80% | 1.10% | |
| Wage Base | $86,698 | $90,669 | |
401k Limit |
$15,500 | $16,500 | |
| Catch-up Contributions | $5,000 | $5,500 | |
IRS Mileage Rate |
$0.505 | $0.55 | |
| Effective 7-1-2008 | $0.585 | ||
