Payroll Taxes: Rates and Changes

Find out the latest on payroll tax rates and changes and how they may affect your business so you can maintain compliance.

Following is a list of scheduled pension plan and tax provision changes effective 2018. As additional changes are released, we will update this information. It is important to be familiar with changes in payroll taxes each year to accurately process payroll.

FUTA Credit Reductions

Updated 11/14/17
  • California – 2.1% FUTA credit reduction.
  • U.S. Virgin Islands – 2.1% FUTA credit reduction.

Tax Tables for 2019 Filing

Married Individuals Filing Jointly and Surviving Spouses

If Taxable Income Is:The Tax Is:
Not over $19,05010% of the taxable income
Over $19,050 but not over $77,400$1,905 plus 15% of the excess over $19,050
Over $77,400 but not over $156,150$10,657.50 plus 25% of the excess over $77,400
Over $156,150 but not over $237,950$30,345 plus 28% of the excess over $156,150
Over $237,950 but not over $424,950$53,249 plus 33% of the excess over $424,950
Over $424,950 but not over $480,050$114,959 plus 35% of the excess over $424,950
Over $480,050$134,244 plus $39.6% of the excess over $480,050

Heads of Households

If Taxable Income Is:The Tax Is:
Not over $13,60010% of the taxable income
Over $13,600 but not over $51,8501,360 plus 15% of the excess over $13,600
Over $51,850 but not over $133,850$7,097.50 plus 25% of the excess over $51,850
Over $133,850 but not over $216,700$27,597.50 plus 28% of the excess over $133,850
Over $216,700 but not over $424,950$50,795.50 plus 33% of the excess over $216,700
Over $424,950 but not over $453,350$119,518 plus 35% of the excess over $424,950
Over $453,350$129,458 plus $39.6% of the excess over $453,350

Unmarried Individuals

If Taxable Income Is:The Tax Is:
Not over $9,52510% of the taxable income
Over $9,525 but not over $38,700$952.50 plus 15% of the excess over $9,525
Over $38,700 but not over $93,700$5,328.75 plus 25% of the excess over $38,700
Over $93,700 but not over $195,450$19,078.75 plus 28% of the excess over $93,700
Over $195,450 but not over $424,950$47,568.75 plus 33% of the excess over $424,950
Over $424,950 but not over $426,700$123,303.75 plus 35% of the excess over $424,950
Over $426,700$123,916.25 plus $39.6% of the excess over $426,700

Married Individuals Filing Separately

If Taxable Income Is:The Tax Is:
Not over $9,52510% of the taxable income
Over $9,525 but not over $38,700$952.50 plus 15% of the excess over $9,525
Over $38,700 but not over $78,075$5,328.75 plus 25% of the excess over $38,700
Over $78,075 but not over $118,975$15,172.50 plus 28% of the excess over $78,075
Over $118,975 but not over $212,475$26,624.50 plus 33% of the excess over $118,975
Over $212,475 but not over $240,025$57,749.50 plus 35% of the excess over $212,475
Over $240,025$67,122 plus $39.6% of the excess over $240,025

Estates and Trusts

If Taxable Income Is:The Tax Is:
Not over $2,60015% of the taxable income
Over $2,600 but not over $6,100$390 plus 25% of the excess over $2,600
Over $6,100 but not over $9,300$1,265 plus 28% of the excess over $6,100
Over $9,300 but not over $12,700$2,161 plus 33% of the excess over $9,300
Over $12,700$3,283 plus 39.6% of the excess over $12,700

How APS Can Help

APS’s payroll tax compliance experts handle all of paperwork and filings for payroll taxes, keeping you in compliance:

  • Preparation of your quarterly tax payments and filings
  • System update of federal tax tables each year
  • Year-end payroll processing assistance

The information on this page is subject to change at any time based on tax regulation updates. To stay current on payroll processing issues and payroll tax news, subscribe to the APS Blog.

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