Payroll Limitation Guide for Owners and Officers

Edition Date: 12/28/2022

Payroll Limitation Guide for Owners and Officers

State

Alabama Alaska Arizona

Policy Effective As of Date

3/1/2023

Executive Officer Annual Minimum

$54,600

1/1/2023 1/1/2023

$31,200 $62,400

Executive Officer Annual Maximum

Partner

Annual

Limitation

LLC Member Annual Limitation

Sole Proprietor Annual Limitation

$213,200

$119,600 $249,600

Minimum: Maximum:

$53,400

$38,800 $7,200

$61,932

Minimum: Maximum:

Minimum: Maximum:

$53,400 $213,200

$38,800 $7,200 Minimum:

$61,932 Maximum:

$53,400

$38,800 $7,200

$61,932

Arkansas California

7/1/2022 9/1/2022

$49,400 $57,200

Colorado

1/1/2023

Flat: $70,200

Flat:

Connecticut

1/1/2022

$75,400

Delaware

12/1/2022

Dist of Columbia 11/1/2022

Florida

1/1/2023 Construction:

All Other:

$64,168

$85,800 $28,600 Construction: $57,200 All Other:

Georgia

Hawaii Idaho

Illinois Indiana

Iowa

Kansas Kentucky Louisiana

Maine Maryland

3/1/2022

1/1/2023 1/1/2023

1/1/2023 1/1/2023

1/1/2023

1/1/2023 1/1/2023 5/1/2022

4/1/2022 1/1/2023

$59,800

$52,000 $46,800

$67,600 $46,800

$26,000

$52,000 $52,000 $52,000

$52,000 $70,200

$192,400 $149,500

$70,200 $150,800

$257,400 $338,000 $145,600 $171,600

$239,300

$208,000 $187,200

$270,400 $223,600

$218,400

$213,200 $202,800 $156,000

$202,800 $280,800

Minimum: Maximum:

Flat: Minimum: Maximum:

Minimum: Maximum: Minimum: Maximum:

Flat:

$48,400 $57,200 $149,500

Flat: Minimum: Maximum:

$48,400 $57,200 $149,500

$70,200 $75,200

Flat: $70,200

Single member treated as sole proprietors. Multi member subject to officer min/max.

$64,168 Minimum: $64,168

$257,400 Maximum: $257,400

$84,800

Flat: $84,800

$57,100 Construction

$28,000/

Min/Max

$50,000

All Other: LLC members are

included at the executive officer

min/max

$59,700 Minimum: $59,800 Maximum: $239,300

$51,600

$23,600

$67,600 $46,800 $223,600

Minimum: Maximum: Minimum: Maximum:

Flat: Minimum: Maximum:

$52,000 $208,000

$46,800 $187,200

$67,700 $46,800 $223,600

$26,000 $218,400

$53,000 $50,800 $51,500

Minimum: Maximum:

Flat: Flat: Minimum: Maximum:

$26,000 $218,400

$53,000 $50,800 $52,000 $156,000

$51,200 $6,600

Flat: $51,200 Flat: $69,600

$48,400 Minimum: $57,200 Maximum: $149,500

Flat: $70,200 $75,200

Minimum: Maximum:

$64,168 $257,400

$84,800 $57,100

$59,700

$51,600 $23,600

$67,700 Minimum: $46,800 Maximum: $223,600

Minimum: Maximum:

$26,000 $218,400

$53,000 $50,800 $51,500

$51,200 Flat: $69,600

Massachusetts Michigan

7/1/2022 1/1/2023

Minnesota

1/1/2023

Mississippi Missouri Montana

3/1/2023 1/1/2023 7/1/2022

Nebraska Nevada

2/1/2023 3/1/2022

New Hampshire New Jersey

1/1/2023 1/1/2023

New Mexico New York

1/1/2023 10/1/2022

North Carolina

Oklahoma Oregon Pennsylvania

Rhode Island

South Carolina South Dakota

4/1/2022

1/1/2023 1/1/2023 4/1/2022

8/1/2022

4/1/2022 7/1/2022

$14,040 $30,264

$66,924

$41,600 Flat: $51,700

$10,400

$46,800 $6,000

$36,400 $41,080

$52,000 $44,500

$52,000 $49,400 $70,200 $58,760

$59,800 $23,400 $49,400

$70,200 $119,600

$61,700 $23,900

$267,696 Minimum: $66,924 Maximum: $267,696

$135,200

$40,800

Flat:

$51,700

Flat: $51,700

$71,500 Minimum: $10,800

Maximum: $71,500

$192,400 $36,000

$47,500 $3,600

$286,000

$35,900

$163,800 $202,800

Minimum: Maximum:

$41,080 $163,800

$51,300

$127,400 (Construction) ($86,746)

$104,000

$197,600 $275,600 $148,200

$239,200

Minimum: Maximum:

$45,500 $127,400 ($86,746)

$52,100

$49,600

Minimum: Maximum:

$68,900 $58,760 $148,200

Not Covered

$187,200 $192,400

$47,000 $49,400

Flat: Minimum: Maximum: Minimum: Maximum:

Flat: Flat: Minimum: Maximum:

Flat:

Minimum: Maximum: Minimum: Maximum: Minimum: Maximum:

Minimum: Maximum: Minimum: Maximum:

Flat:

Flat:

Flat: Minimum: Maximum:

Minimum: Maximum:

Flat: Minimum: Maximum:

$61,700 $23,900 $119,600 $66,924 $267,696

$40,800 $51,700 $10,400 $71,500

$47,500

$6,000 $36,000 $36,400 $286,000 $41,080 $163,800

$52,000 $202,800

$45,500 $127,400 ($86,746)

$52,100

$49,600

$68,900 $58,760 $148,200

$59,800 $239,200

$47,000 $49,400 $192,400

$61,700 $23,900

Minimum: $66,924 Maximum: $267,696

Flat: Minimum: Maximum:

$40,800 $51,700 $10,800 $71,500

$47,500 $3,600

$35,900

Minimum: $41,080 Maximum: $163,800

$51,300

Minimum: $45,500 Maximum: $127,400

($86,746) $52,100 $49,600 $68,900

Minimum: $58,760 Maximum: $148,200

Not Covered

$47,000 $49,400

The information provided is proprietary and confidential and should not be distributed to third parties.

Edition Date: 12/28/2022

Payroll Limitation Guide for Owners and Officers

Tennessee

Texas

Utah Vermont

Virginia West Virginia Wisconsin

Construction:

3/1/2022

All Other:

10/1/2022

1/1/2023 4/1/2022

4/1/2022 11/1/2021 10/1/2022

$28,600 Construction:

$54,600 All Other: $7,800

$59,800 $26,000

$31,200 $46,800 $18,096

$81,120

$218,400 $62,400

Construction Min/Max All Other

$234,000 $213,000

$124,800 $192,400

$90,428

$28,600 $81,000

$55,100 $72,300

$58,800 $26,700

$62,100 $47,700 $60,268

Construction Min/Max All Other

Minimum: Maximum:

Flat: Minimum: Maximum:

Flat: Flat: Flat:

$28,600 $81,000

$55,100

$7,800 $62,400 $58,800 $26,000 $213,000 $62,100 $47,700 $60,268

Construction Min/Max All Other

$28,600 $81,000

$55,100 $72,300

$58,000 $26,700

$62,100 $47,700 $60,268

Refer to state Workers Compensation laws and administrative regulations for complete details on statutory provisions regarding determination of payroll for executive officers, partners, sole proprietors, members/managers of limited liability companies or other individuals. Annualized figures may be subject to weekly or monthly minimums or maximums.

The information provided is proprietary and confidential and should not be distributed to third parties.

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