Payroll Limitation Guide for Owners and Officers
Edition Date: 2/25/2022
Payroll Limitation Guide for Owners and Officers
State
Alabama Alaska Arizona
Policy Effective As of Date
3/1/2022
Executive Officer Annual Minimum
$52,000
1/1/2022 1/1/2022
$28,600 $59,800
Executive Officer Annual Maximum
Partner
Annual
Limitation
LLC Member Annual Limitation
Sole Proprietor Annual Limitation
$202,800
$114,400 $239,200
Minimum: Maximum:
$51,800
$36,000 $7,200
$60,364
Minimum: Maximum:
Minimum: Maximum:
$52,000 $202,800
$36,000 $7,200 Minimum:
$60,364 Maximum:
$51,200
$36,000 $7,200
$60,364
Arkansas California
7/1/2021 9/1/2021
$44,200 $55,900
Colorado
1/1/2022
Flat: $66,200
Flat:
Connecticut
1/1/2022
$75,400
Delaware
12/1/2021
$62,244
Dist of Columbia 11/1/2021
Florida
1/1/2022 Construction:
All Other:
$80,600 $26,000 Construction:
$52,000 All Other:
Georgia
Hawaii Idaho
Illinois Indiana
Iowa
Kansas Kentucky Louisiana
Maine Maryland
3/1/2022
1/1/2022
1/1/2022
1/1/2022 1/1/2022
1/1/2022
1/1/2022 1/1/2022 5/1/2021
4/1/2022 1/1/2022
$59,800
$46,800
$44,200
$62,400 $44,200
$26,000
$52,000 $46,800 $49,500
$52,000 $54,600
$182,000 $144,300
$66,200 $150,800
$249,600 $322,400 $145,600 $156,000
$239,300
$187,200 $176,800
$249,600 $208,000
$208,000
$202,800 $192,400 $145,600
$202,800 $218,400
Minimum: Maximum:
Flat: Minimum: Maximum:
Minimum: Maximum: Minimum: Maximum:
Flat:
$45,000 $55,900 $144,300
Flat: Minimum: Maximum:
$45,000 $55,900 $144,300
$66,200
Flat: $66,200
$75,200 Single member treated as sole
proprietors. Multi member
subject to officer min/max.
$62,244 Minimum: $62,244
$249,600 Maximum: $249,600
$80,800
Flat: $80,800
$52,000 Construction
Min/Max
$26,000/ $50,000
All Other: LLC members are
included at the executive officer
min/max
$59,700 Minimum: $59,800 Maximum: $239,300
$47,400
$21,900
$62,900 $44,200 $208,000
Minimum: Maximum: Minimum: Maximum:
Flat: Minimum: Maximum:
$46,800 $187,200
$44,200 $176,800
$62,900 $44,200 $208,000
$26,000 $208,000
$51,100 $47,700 $48,900
Minimum: Maximum:
Flat: Flat: Minimum: Maximum:
$26,000 $208,000
$51,100 $47,700 $49,500 $145,600
$51,200 $54,600
Flat: $51,200 Flat: $54,600
$45,000 Minimum: $55,900 Maximum: $144,300
Flat: $66,200 $75,200
Minimum: Maximum:
$62,244 $249,600
$80,800 $52,000
$59,700
$47,400
$21,900
$62,900 Minimum: $44,200 Maximum: $208,000
Minimum: Maximum:
$26,000 $208,000
$51,100 $47,700 $48,900
$51,200 Flat: $54,600
Massachusetts 10/1/2021
Michigan
1/1/2022
Minnesota
1/1/2022
Mississippi Missouri Montana
3/1/2022 1/1/2022 7/1/2021
Nebraska Nevada
2/1/2022 3/1/2022
New Hampshire 1/1/2022
New Jersey
1/1/2022
New Mexico New York
1/1/2022 10/1/2021
North Carolina
Oklahoma Oregon Pennsylvania
4/1/2022
1/1/2022 1/1/2022 4/1/2022
Rhode Island
South Carolina South Dakota
8/1/2021
4/1/2022 7/1/2021
$14,040 $28,184
$64,064
$41,600 Flat: $48,200
$10,400
$46,800 $6,000
$28,600 $39,520
$49,400 $42,900
$52,000 $46,800 $65,000 $58,760
$54,600
$23,400 $44,200
$70,200 $114,400
$61,700 $22,200
$256,256 Minimum: $64,064 Maximum: $256,256
$135,200
$40,800
Flat:
$48,200
Flat: $48,200
$66,196 Minimum: $10,800
Maximum: $66,196
$192,400 $36,000
$47,500 $3,600
$260,000
$29,200
$158,600 $197,600
Minimum: Maximum:
$34,320 $137,280
$49,100
$127,400 (Construction) $82,918
$104,000
$192,400 $260,000 $148,200
$218,400
Minimum: Maximum:
$42,900 $127,400 ($82,918)
$52,100
$48,000
$64,900 Minimum: $58,760 Maximum: $148,200
Not Covered
$187,200 $176,800
$47,000 $44,600
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 $28,184 $114,400 $64,064 $256,256
$40,800 $48,200 $10,400 $66,196
$47,500
$6,000 $36,000 $28,600 $260,000 $34,320 $137,280
$49,400 $197,600
$42,900 $127,400 ($82,918)
$52,100
$48,000
$64,900 $58,760 $148,200
$54,600 $218,400
$47,000 $44,200 $176,800
$61,700 $22,200
Minimum: $64,064 Maximum: $256,256
Flat: Minimum: Maximum:
$40,800 $48,200 $10,800 $66,196
$47,500 $3,600
$29,200
Minimum: $34,320 Maximum: $137,280
$49,100
Minimum: $42,900 Maximum: $127,400
($82,918) $52,100
$48,000
$64,900 Minimum: $58,760 Maximum: $148,200
Not Covered
$47,000 $44,600
The information provided is proprietary and confidential and should not be distributed to third parties.
Edition Date: 2/25/2022
Payroll Limitation Guide for Owners and Officers
Tennessee
Texas
Utah Vermont
Virginia West Virginia Wisconsin
Construction:
3/1/2022
All Other:
7/1/2021
$28,600 Construction:
$54,600 All Other: $7,800
1/1/2022 4/1/2022
$54,600 $26,000
4/1/2022 11/1/2021 10/1/2021
$31,200 $46,800 $17,056
$81,120
$218,400 $62,400
Construction Min/Max All Other
$218,400 $213,000
$124,800 $192,400
$85,332
$28,600 $81,000
$55,100 $65,400
$54,000 $26,700
$62,100 $47,700 $56,888
Construction Min/Max All Other
Minimum: Maximum:
Flat: Minimum: Maximum:
Flat: Flat: Flat:
$28,600 $81,000
$55,100
$7,800 $62,400 $54,000 $26,000 $213,000 $62,100 $47,700 $56,888
Construction Min/Max All Other
$28,600 $81,000
$55,100 $65,400
$54,000 $26,700
$62,100 $47,700 $56,888
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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