US employment tax rates and limits for 2021

Get the essential federal and state employment tax rates and limits for 2021 in one place with our annual publication. 

In our 2021 edition of US employment tax rates and limits you will find, as of July 15, 2021, the following: 

  • Social Security wage base for 2021
  • Qualified pension plan limits for 2021
  • Health Savings Account limits for 2020 and 2021
  • Fringe-benefit inflation adjustments and Form W-2 penalties for 2021
  • Federal mileage rates and luxury vehicle limit for 2021
  • Per diem rates under high-low substantiation method for 2021
  • 2020 FUTA credit reduction
  • State unemployment insurance wage base limits for 2019 through 2021
  • Disability and paid family leave insurance wage base and rates for 2021
  • Federal income tax withholding for 2021
  • State income tax withholding tables, supplemental withholding and highest marginal tax rates for 2021

Note that federal and state rates and limits can change throughout the year. The amounts shown here were current as of July 15, 2021. Follow us throughout the year for updates.

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