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| Federal Employment Taxes — 2026 | |
| Social Security wage base | $184,500 |
| Social Security rate (EE + ER) | 6.2% each |
| Medicare rate (EE + ER) | 1.45% each |
| Additional Medicare (EE only) | 0.9% over $200K |
| FUTA gross rate / wage base | 6.0% / $7,000 |
| FUTA net rate (after 5.4% credit) | 0.6% |
| Supplemental optional flat rate | 22% |
| Mandatory flat rate (over $1M) | 37% |
| Retirement Plans — 2026 | |
| 401(k) / 403(b) deferral limit | $24,500 |
| Catch-up (age 50–59, 64+) | $8,000 |
| Super catch-up (age 60–63) | $11,250 |
| Annual additions limit | $72,000 |
| Annual compensation limit | $360,000 |
| Flexible Benefits — 2026 | |
| Health FSA limit | $3,400 |
| Dependent care FSA limit | $7,500 (OBBBA) |
| HSA — self-only | $4,400 |
| HSA — family | $8,750 |
| HSA catch-up (age 55+) | $1,000 |
| State Disability Insurance — 2026 (CA, NJ, NY, RI, HI, PA only — ask the AI for other state income tax rates) | |
| California SDI | 1.3% — no wage cap |
| New Jersey TDI (EE) | 0.28% up to $161,400 |
| New Jersey SUI (EE) | 0.425% up to $42,300 |
| New York SDI (EE) | ~0.511% up to $72,860 |
| Rhode Island TDI (EE) | ~1.3% up to $87,000 |
| Hawaii TDI (EE) | ~0.5% up to $73,484 |
| Pennsylvania EE UC | 0.06% up to $10,000 |
| Other Key Limits — 2026 | |
| Business mileage rate | $0.725/mile |
| FLSA exempt salary threshold | $684/week (verify) |
| Federal minimum wage | $7.25/hour |
| GTL exclusion limit | $50,000 |
| Adoption assistance exclusion | $17,670 |
| Qualified transportation (parking) | $340/month |
| Qualified transportation (transit) | $340/month |
| Non-employee comp threshold (1099-NEC) | $600 |