US employment tax rates and limits for 2025

In our 2025 edition of US employment tax rates and limits you will find, as of March 25, 2025, the following:

  • Social Security wage base for 2025
  • Qualified pension plan limits for 2024 and 2025
  • Health Savings Account limits for 2024 and 2025
  • Fringe-benefit inflation adjustments and Form W-2 penalties for 2025
  • Federal mileage rates and luxury vehicle limit for 2025
  • Per diem rates under high-low substantiation method for 2025
  • 2023 and 2024 FUTA credit reduction
  • State unemployment insurance wage bases and tax rates for 2025
  • Disability and paid family leave insurance wage base and rates for 2025
  • Federal income tax withholding for 2025
  • State income tax withholding tables, supplemental withholding and highest withholding tax rates for 2025

See also our previous year publications: 

US employment tax rates and limits for 2024
US employment tax rates and limits for 2023
US employment tax rates and limits for 2022
US employment tax rates and limits for 2021

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