US employment tax rates and limits for 2023

In our 2023 edition of US employment tax rates and limits you will find, as of 25 November, 2023 the following:

  • Social Security wage base for 2023
  • Qualified pension plan limits for 2022 and 2023
  • Health Savings Account limits for 2022 and 2023
  • Fringe-benefit inflation adjustments and Form W-2 penalties for 2023
  • Federal mileage rates and luxury vehicle limit for 2023
  • Per diem rates under high-low substantiation method for 2023
  • 2021 and 2022 FUTA credit reduction
  • State unemployment insurance wage bases and tax rates for 2023
  • Disability and paid family leave insurance wage base and rates for 2023
  • Federal income tax withholding for 2023
  • State income tax withholding tables, supplemental withholding and highest withholding tax rates for 2023

See also our previous year publications: US employment tax rates and limits for 2022, US employment tax rates and limits for 2021, US employment tax rates and limits for 2020 and US employment tax rates and limits for 2019.

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