Official references

Sources

This tool is built from public IRS and SSA employer payroll tax references.

Official sources

IRS Publication 15, Employer's Tax Guide
IRS Publication 15-T, Federal Income Tax Withholding Methods
IRS Topic 751, Social Security and Medicare withholding rates
IRS Topic 759, FUTA tax
SSA current taxable earnings maximum
U.S. Department of Labor unemployment insurance tax topic

Editorial policy

We aim to keep federal defaults current, but payroll rules change. Always verify state rules and filing requirements with official agencies or a qualified provider.