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.

Tax Brackets and Rates

RateFor Unmarried Individuals, Taxable Income OverFor Married Individuals Filing Joint Returns, Taxable Income OverFor Heads of Households, Taxable Income Over
10%$0$0$0
12%$9,525$19,050$13,600
22%$38,700$77,400$51,800
24%$82,500$165,000$82,500
32%$157,500$315,000$157,500
35%$200,000$400,000$200,000
37%$500,000$600,000$500,000

Standard Deductions

The personal exemption for 2019 is eliminated.

Filing StatusDeduction Amount
Single$12,200
Married Filing Jointly$24,400
Head of Household$18,350

Alternative Minimum Tax Exemptions

Filing StatusExemption Amount
Unmarried Individuals$70,300
Married Filing Jointly$109,400

Alternative Minimum Tax Exemption Phaseout Thresholds

Filing StatusThreshold
Unmarried Individuals$500,000
Married Filing Jointly$1,000,000

Earned Income Tax Credit

Filing Status No ChildrenOne ChildTwo ChildrenThree or More Children
Single or Head of HouseholdIncome at Max Credit$6,800 $10,200$14,320$14,320
Maximum Credit$520$3,468$5,728$6,444
Phaseout Begins$8,510$18,700$18,700$18,700
Phaseout Ends (Credit Equals Zero)$15,310 $40,402$45,898$49,298
Married Filing JointlyIncome at Max Credit$6,800$10,200$14,320$14,320
Maximum Credit$520
$3,468$5,728$6,444
Phaseout Begins$14,200 $24,400$24,400$24,400
Phaseout Ends (Credit Equals Zero)$21,000$46,102$51,598 $54,998

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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