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.

 ................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download