Practice questions, flashcards, calculators, and a payroll reference tool — all in one place.
We'll remind you before your trial ends, alert you when rates update, and time your study reminders around your exam date. No credit card required.
Forgot password?
By starting a trial you agree to our Terms of Service and Privacy Policy.
Enter your email and we’ll send you a reset link.
| Federal Employment Taxes — 2026 | |
| Social Security wage base | $184,500 |
| Social Security rate (EE + ER) | 6.2% each |
| Medicare rate (EE + ER) | 1.45% each |
| Additional Medicare (EE only) | 0.9% over $200K |
| FUTA gross rate / wage base | 6.0% / $7,000 |
| FUTA net rate (after 5.4% credit) | 0.6% |
| Supplemental optional flat rate | 22% |
| Mandatory flat rate (over $1M) | 37% |
| Retirement Plans — 2026 | |
| 401(k) / 403(b) deferral limit | $24,500 |
| Catch-up (age 50–59, 64+) | $8,000 |
| Super catch-up (age 60–63) | $11,250 |
| Annual additions limit | $72,000 |
| Annual compensation limit | $360,000 |
| Flexible Benefits — 2026 | |
| Health FSA limit | $3,400 |
| Dependent care FSA limit | $7,500 (OBBBA) |
| HSA — self-only | $4,400 |
| HSA — family | $8,750 |
| HSA catch-up (age 55+) | $1,000 |
| State Disability Insurance — 2026 (CA, NJ, NY, RI, HI, PA only — ask the AI for other state income tax rates) | |
| California SDI | 1.3% — no wage cap |
| New Jersey TDI (EE) | 0.28% up to $161,400 |
| New Jersey SUI (EE) | 0.425% up to $42,300 |
| New York SDI (EE) | ~0.511% up to $72,860 |
| Rhode Island TDI (EE) | ~1.3% up to $87,000 |
| Hawaii TDI (EE) | ~0.5% up to $73,484 |
| Pennsylvania EE UC | 0.06% up to $10,000 |
| Other Key Limits — 2026 | |
| Business mileage rate | $0.725/mile |
| FLSA exempt salary threshold | $684/week (verify) |
| Federal minimum wage | $7.25/hour |
| GTL exclusion limit | $50,000 |
| Adoption assistance exclusion | $17,670 |
| Qualified transportation (parking) | $340/month |
| Qualified transportation (transit) | $340/month |
| Non-employee comp threshold (1099-NEC) | $600 |
PrepToPay AI is a payroll study and reference assistant.
Built to help you prep for the FPC and CPP exams and look up payroll rules on the job — not to replace official PayrollOrg materials, IRS guidance, or your organization's payroll policies. Always verify rates and regulations before processing.
Help us improve the question bank.
Thanks, we'll review it.