FICA Tax

New and Updated

• Type:

  Quick Reference

  Social Security and Medicare Tax Rates and Benefit Amounts

  Updated to reflect inflation-adjusted amounts, effective January 1, 2026. 

• Type:

  Quick Reference

  Claiming Pandemic-Related Payroll Tax Credits on Form 941-X

  Updated to reflect the effect of the One Big Beautiful Bill Act on ERC claims made on Form 941-X.

• Type:

  Employment Law Guide

  Withholding Taxes: Wyoming

  Wyoming does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.

• Type:

  Employment Law Guide

  Withholding Taxes: Washington

  Updated to reflect latest developments.

• Type:

  Employment Law Guide

  Withholding Taxes: Texas

  Texas does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.

• Type:

  Employment Law Guide

  Withholding Taxes: Tennessee

  Tennessee does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.

• Type:

  Employment Law Guide

  Withholding Taxes: South Dakota

  South Dakota does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.

• Type:

  Employment Law Guide

  Withholding Taxes: New Hampshire

  New Hampshire does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.

• Type:

  Employment Law Guide

  Withholding Taxes: Nevada

  Nevada does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.

• Type:

  Employment Law Guide

  Withholding Taxes: Florida

  Florida does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.