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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