Payroll Limitation Guide for Owners and Officers
Edition Date: 1/19/2021
Payroll Limitation Guide for Owners and Officers
State
Alabama Alaska Arizona
Policy Effective As of Date
3/1/2020
Executive Officer Annual Minimum
$46,800
1/1/2021 1/1/2021
$26,000 $59,800
Executive Officer Annual Maximum
Partner
Annual
Limitation
LLC Member Annual Limitation
Sole Proprietor Annual Limitation
$187,200
$109,200 $234,000
Minimum: Maximum:
$46,400
$34,800 $7,200
$58,663
Minimum: Maximum:
Minimum: Maximum:
$46,400 $187,200
$34,800 $7,200 Minimum:
$58,663 Maximum:
$46,400
$34,800 $7,200
$58,663
Arkansas California
7/1/2020 1/1/2020
$44,200 $54,600
Colorado
1/1/2021
Flat: $61,400
Flat:
Connecticut
1/1/2021
$70,200
Delaware
12/1/2020
$58,292
Dist of Columbia 11/1/2020
Florida
1/1/2021 Construction:
All Other:
$80,600 $26,000 Construction:
$49,400 All Other:
Georgia
Hawaii Idaho
Illinois Indiana
Iowa
Kansas Kentucky Louisiana
Maine Maryland
3/1/2021
1/1/2021 1/1/2021
1/1/2021 1/1/2021
1/1/2021
1/1/2021 1/1/2021 5/1/2020
4/1/2020 1/1/2021
$57,200
$49,400
$41,600
$59,800 $41,600
$23,400
$46,800 $46,800 $46,800
$44,200 $57,200
$171,600 $139,100
$61,400 $140,400
$234,000 $317,200 $145,600 $150,800
$223,600
$192,400 $171,600
$234,000 $197,600
$192,400
$192,400 $187,200 $145,600
$176,800 $223,600
$43,500 Minimum: $54,600 Maximum: $139,100
Flat: Minimum: Maximum:
$43,500 $54,600 $139,100
Flat:
$61,400
Flat: $61,400
$71,400 Single member treated as sole
proprietors. Multi member
subject to officer min/max.
Minimum: Maximum:
$58,292 Minimum: $58,292 $58 Maximum: $234,000
$79,800
Flat: $79,800
$50,500 Construction
$23,400/
Min/Max
$48,800
All Other: LLC members are
included at the executive officer
min/max
$56,000 Minimum: $56,000 Maximum: $223,600
$48,100
$13,000
$60,400 Minimum: $41,600 Maximum: $197,600
Minimum: Maximum: Minimum: Maximum:
Flat: Minimum: Maximum:
$49,400 $192,400
$41,600 $171,600
$60,400 $41,600 $197,600
Minimum: Maximum:
$23,400 $192,400
$47,600 $46,300 $47,700
Minimum: Maximum:
Flat: Flat: Minimum: Maximum:
$23,400 $192,400
$47,600 $46,300 $46,800 $145,600
$44,600 Flat: $56,200
Flat: $44,600 Flat: $56,200
$43,500 Minimum: $54,600 Maximum: $139,100
Flat: $61,400 $71,400
Minimum: Maximum:
$58,292 $234,000
$79,800 $50,500
$56,000
$48,100
$13,000
$60,400 Minimum: $41,600 Maximum: $197,600
Minimum: Maximum:
$23,400 $192,400
$47,600 $46,300 $47,700
$44,600 Flat: $56,200
Massachusetts 10/1/2020
Michigan
1/1/2021
$11,960 $26,998
$59,280 $109,200
$54,200 $21,300
Minnesota
Mississippi Missouri Montana
Nebraska Nevada
1/1/2021
3/1/2020 1/1/2021 7/1/2020
2/1/2021 9/1/2020
$59,488
$39,000 Flat: $45,100
$10,400
$46,800 $6,000
$237,952 Minimum: $59,488 Maximum: $237,952
$130,000
$38,600
Flat:
$45,100
Flat: $45,100
$66,196 Minimum: $10,800
Maximum: $66,196
$182,000
$45,900
$36,000
$15,600
New Hampshire 1/1/2021
$28,600
$234,000
$29,200
New Jersey New Mexico
1/1/2021 1/1/2021
$34,320 $46,800
$137,280 $182,000
Minimum: $34,320 Maximum: $137,280
$45,900
New York
10/1/2020
North Carolina
Oklahoma Oregon Pennsylvania
Rhode Island
4/1/2021
1/1/2021 1/1/2021 4/1/2020
8/1/2020
$39,000
$49,400 $46,800 $57,200 $56,212
$52,000
$118,300 (Construction)$75,409
$98,800 $187,200 $228,800 $140,400
$213,200
Minimum: Maximum:
$39,000 $118,300 ($75,409)
$50,400
$46,700
$56,900 Minimum: $56,212 Maximum: $140,400
Not Covered
South Carolina South Dakota
4/1/2020 7/1/2020
$20,800 $44,200
$176,800 $73,320
$44,000 $43,100
Tennessee
Construction:
3/1/2020
All Other:
$26,000 Construction: $26,000 All Other:
$73,200 $73,320
Construction Min/Max All Other
$26,000 $73,400
$49,900
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:
Construction Min/Max All Other
$54,200 $26,998 $109,200 $59,488 $237,952
$38,600 $45,100 $10,400 $66,196
$45,900
$6,000 $36,000 $28,600 $234,000 $34,320 $137,280
$41,600 $176,800
$39,000 $118,300 ($75,409)
$50,400
$46,700
$56,900 $56,212 $140,400
$52,000 $213,200
$44,000 $44,200 $73,320
$26,000 $73,400
$49,900
$54,200 $21,300
Minimum: $59,488 Maximum: $237,952
Flat: Minimum: Maximum:
$38,600 $45,100 $10,800 $66,196
$45,900 $15,600
$29,200
Minimum: $34,320 Maximum: $137,280
$45,900
Minimum: Maximum:
$39,000 $118,300 ($75,409)
$50,400
$46,700
$56,900 Minimum: $56,212 Maximum: $140,400
Not Covered
$44,000 $43,100
Construction Min/Max All Other
$26,000 $73,400
$49,900
The information provided is proprietary and confidential and should not be distributed to third parties.
Edition Date: 1/19/2021
Payroll Limitation Guide for Owners and Officers
Texas
Utah Vermont
Virginia West Virginia Wisconsin
7/1/2020
1/1/2021 4/1/2021
4/1/2020 11/1/2020 10/1/2020
$7,800
$49,400 $23,400
$28,600 $46,800 $16,380
$62,400
$197,600 $192,400
$114,400 $182,000
$82,004
$65,400
$49,600 $24,300
$57,300 $46,000 $54,652
Minimum: Maximum:
Flat: Minimum: Maximum:
Flat: Flat: Flat:
$7,800 $62,400 $49,600 $23,400 $192,400 $57,300 $46,000 $54,652
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.
$65,400
$49,600 $24,300
$57,300 $46,000 $54,562
The information provided is proprietary and confidential and should not be distributed to third parties.
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