PrepToPay

Payroll Certification Prep

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The most current prep library on the market. Full D1–D7 coverage, 1,225+ KSA-mapped questions, 2026 OBBBA and SECURE 2.0 §603 baked in.

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OBBBA, SECURE 2.0, IRS-current figures

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PrepToPay is an independent exam preparation service not affiliated with, endorsed by, or sponsored by PayrollOrg (American Payroll Association). FPC® and CPP® are registered trademarks of PayrollOrg. Use of these marks is for descriptive purposes only. Study questions are written for exam preparation purposes based on publicly available KSA frameworks and do not guarantee exam success or reflect official exam content.
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CCPA disposable earnings are calculated after legally required deductions only. Health insurance, 401(k), and union dues do NOT reduce disposable earnings for garnishment purposes.

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Q1 of 10

Domain I — Core Payroll Concepts

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TAP TO REVEAL ANSWER

What is the 2025 Social Security wage base?

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K1301 · Domain 1

$184,500. Both employee and employer pay 6.2% on wages up to this amount. Medicare has no wage base limit — 1.45% applies to all wages.

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🆕

What's New for 2026

Major payroll changes that take effect this tax year

▾

OBBBA · Box 12 Code TT — Qualified Overtime

Employers must report the 0.5× FLSA overtime premium portion (not the full 1.5×) in Box 12 Code TT on 2026 W-2s. Read more →

OBBBA · Box 12 Code TP — Qualified Tips

Cash tips reported by employees in qualified tipped occupations go in Box 12 Code TP. Service charges are NOT qualified tips. Box 14b reports the Treasury Tipped Occupation Code (TTOC) per TD 10044.

OBBBA · Dependent Care FSA — $7,500 cap

DCFSA limit raised from $5,000 to $7,500 (single/MFJ) starting 2026. Read more →

SECURE 2.0 · Enhanced Catch-Up (Ages 60–63)

Workers ages 60 to 63 can defer up to $11,250 in catch-up contributions to 401(k)/403(b)/457(b) plans — on top of the regular $24,500 deferral. Read more →

Social Security wage base — $184,500

Up from $176,100 in 2025 (4.77% increase). Max employee OASDI tax: $11,439. Medicare 1.45% remains uncapped; Additional 0.9% applies above $200K.

Standard mileage rate — 72.5 cents/mile

IRS business mileage rate for 2026. Use this for accountable-plan reimbursements; anything above is taxable wages.

🏛️

State Office Directory

Employer payroll contacts, portals, and source links

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Official agency links. Verify before live payroll use.

💵

2026 Payroll Rate Card

Current rates from IRS, SSA, and DOL — sources listed below table. PrepToPay is independent and not affiliated with any government agency.

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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

Official sources for the rates above

Social Security wage base — SSA Contribution & Benefit Base
FICA, FUTA, withholding, supplemental rates — IRS Publication 15 (Circular E)
Fringe benefits (GTL, transportation, adoption) — IRS Publication 15-B
401(k), catch-up, SECURE 2.0 limits — IRS Retirement Topics — Catch-Up Contributions
HSA contribution limits — IRS Publication 969
FLSA exempt salary threshold & federal minimum wage — DOL Wage & Hour Division
Standard mileage rate — IRS Standard Mileage Rates

State disability and unemployment rates: published by each state agency (CA EDD, NJ DOL, NY DOL, RI DLT, HI DLIR, PA DLI).

PrepToPay is an independent study product. PrepToPay is not a government entity and is not affiliated with, endorsed by, or sponsored by the Internal Revenue Service, the Social Security Administration, the U.S. Department of Labor, or any other federal, state, or local government agency.

🧮

Gross-Up Calculator

Net to gross — full tax stack with auto bracket

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        Select tax year → FIT brackets and SS wage base auto-load. State dropdown auto-fills SDI and SUI.
      

Tax Year

Desired Net Amount ($)

Payment Type

Filing Status (for bracket lookup)

YTD Wages (before this payment) ($)

Federal Income Tax Rate

State

State Income Tax Rate (%) auto-filled, editable

Local / City Tax (%)

Local Tax Rate (%) — Manual Entry

Local Tax Rate (%) auto-filled, editable

Social Security

Additional Medicare Tax (0.9%)

SDI — State Disability Insurance (%) auto-filled by state

Employee SUI — State Unemployment (%) NJ, PA, AK only

Pre-Tax Deduction Type

Pre-Tax Deduction Amount ($)

Post-Tax Deductions ($) Roth 401k, wage assignments, union dues

Gross Payment Required

$0.00

        State rates shown are top marginal or flat withholding rates for 2025. Verify with your state agency before use in live payroll.
      

⚖️

Garnishment Calculator

Disposable earnings & withholding limits

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Pay Period

Gross Wages ($)

Mandatory Deductions ($)

Garnishment Type

Maximum Withholding

$0.00

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Deposit Schedule Lookup

Monthly, semi-weekly, or next-day?

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Lookback Period Tax Liability ($)

Any single-day liability reach $100K+?

Deposit Schedule

Monthly

📅

Compliance Calendar

Key filing deadlines — 2025/2026

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Jan 15

Monthly Deposit Due (Dec payroll)

Monthly depositors — deposit December employment taxes

Jan 31

W-2 / W-3 to Employees & SSA

Also: 1099-NEC to recipients and IRS; 940 filing; 941 Q4 filing

Feb 15

W-4 Exempt Status Expires

Employees claiming exempt must re-file or employer withholds at single/no adjustments

Feb 28

Paper 1099s to IRS

Paper filing deadline for 1099 series (electronic filers: March 31)

Mar 31

Electronic 1099s to IRS

Electronic filing deadline for 1099 series including 1099-NEC, 1099-MISC

Apr 30

Form 941 Q1 Filing

Quarterly payroll tax return for Jan–Mar 2026 wages

Jul 31

Form 941 Q2 Filing

Quarterly payroll tax return for Apr–Jun 2026 wages

Oct 31

Form 941 Q3 Filing

Quarterly payroll tax return for Jul–Sep 2026 wages

Jan 31 '27

2026 W-2s / 941 Q4 / 940

Annual filings for 2026 tax year

📋

Form Quick Reference

What each form is and when it's due

▾

Form W-4 — Employee's Withholding Certificate

Completed by employee at hire and when withholding changes. No submission to IRS unless IRS requests it. Exempt status expires Feb 15 annually.

AT HIRE

Form I-9 — Employment Eligibility Verification

Must be completed within 3 business days of hire. Section 1 by employee on day 1; Section 2 by employer by day 3. Retain 3 years after hire or 1 year after termination, whichever is later.

AT HIRE

Form 941 — Employer's Quarterly Federal Tax Return

Reports federal income tax, Social Security, and Medicare taxes withheld from employee wages plus employer share. Due last day of month following quarter end.

QUARTERLY

Form 940 — Employer's Annual FUTA Tax Return

Reports FUTA liability for the year. Due January 31. If all deposits made on time, extension to February 10.

ANNUAL

Form W-2 — Wage and Tax Statement

Reports employee wages and withholding for the year. Must be furnished to employees by January 31. Copy A to SSA also by January 31.

ANNUAL

Form W-3 — Transmittal of Wage and Tax Statements

Summary transmittal sent with Copy A of all W-2s to SSA. Due January 31. Not required for electronic filers (replaced by EFW2 file format).

ANNUAL

Form 1099-NEC — Nonemployee Compensation

Report payments of $600+ to independent contractors. Due to recipients and IRS by January 31. No automatic extension for NEC box.

ANNUAL

Form SS-8 — Worker Classification Determination

Either employer or worker can file to request IRS determination of worker classification (employee vs. independent contractor). Takes 6+ months for response.

AS NEEDED

🔗

Quick Links to Gov Sources

Bookmarks for the .gov pages working pros visit most

▾

IRS Publication 15 — Employer's Tax Guide →

The canonical reference for federal income tax withholding, FICA, and deposit rules.

IRS Publication 15-T — Withholding Methods →

Wage-bracket and percentage-method withholding tables for the current year.

IRS Publication 15-B — Fringe Benefits →

Tax treatment of fringe benefits — §125, §132, §137, GTL, transit, more.

SSA Social Security Wage Base History →

Current and historical OASDI wage base figures.

DOL FLSA Overtime & Salary Threshold →

White-collar exemption salary basis test, current threshold, and litigation status.

DOL CCPA Garnishment Limits →

Federal consumer-debt garnishment caps (25% of disposable, 30× FMW floor).

EFTPS — Federal Tax Deposits →

The portal for all federal employment-tax deposits since 2011.

IRS Tipped Occupation List (TTOC) →

Final list of qualified tipped occupations and Treasury Tipped Occupation Codes for Box 14b.

📖

Concepts Library

Deep-dive articles on payroll topics — opens in new tab

▾

2026 Payroll Figures Quick Reference →

Federal limits, rates, and thresholds for the current tax year — concise summary.

W-2 Box 12 Codes Explained →

What each Code means, how it interacts with Box 1/3/5, and the new OBBBA Codes TT and TP for 2026.

Additional Medicare Tax — Employer Withholding →

The 0.9% surtax on wages over $200K — when to start withholding, employee-only mechanics, Form 8959 reconciliation.

SECURE 2.0 Enhanced Catch-Up (Age 60–63) →

The $11,250 super catch-up for ages 60–63, eligibility rules, and how it stacks with regular catch-up.

FLSA White-Collar Exemption Tests →

Salary basis, salary level, and duties tests for executive, administrative, and professional exemptions.

OBBBA Dependent Care FSA Cap Increase →

DCAP limit raised to $7,500 starting 2026 — what's eligible, how it interacts with the federal child care tax credit.

BROWSE ALL CONCEPTS (preptopay.com) →

All rates reflect federal law as of January 1, 2026. Verify current rates at IRS.gov before use in actual payroll processing.

Concepts Library

Deep-dive articles on payroll topics — read inside the app.

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Source: preptopay.com

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💡 Why practitioners keep PrepToPay after passing

The rate card, calculators, and compliance calendar are genuinely useful on the job — not just for studying. Most subscribers keep their account active long after their exam.

PrepToPay is an independent exam preparation service. PrepToPay is not affiliated with, endorsed by, or sponsored by PayrollOrg (American Payroll Association). FPC® and CPP® are registered trademarks of PayrollOrg. Use of these marks is for descriptive purposes only.
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