Payroll Limitation Guide for Owners and Officers

Edition Date: 6/14/2019

Payroll Limitation Guide for Owners and Officers

State

Alabama Alaska Arizona

Policy Effective As of Date

3/1/2018

Executive Officer Annual Minimum

$44,200

1/1/2019 1/1/2019

$26,000 $57,200

Executive Officer Annual Maximum

Partner

Annual

Limitation

LLC Member Annual Limitation

Sole Proprietor Annual Limitation

$176,800

$43,800

$109,200 $228,800

$33,600 Minimum: $31,200 Maximum: $246,532

Minimum: Maximum:

Minimum: Maximum:

$44,200 $176,800

$33,600 $31,200 Minimum: $246,532 Maximum:

$43,800

$33,600 $31,200 $246,532

Arkansas California

7/1/2018 1/1/2019

$41,600 $52,000

Colorado

1/1/2019

Flat: $56,500

Flat:

Connecticut

1/1/2019

$67,600

Delaware

12/1/2018

Dist of Columbia 11/1/2018

Florida

1/1/2019 Construction:

All Other:

$55,640

$78,000 $23,400 Construction: $46,800 All Other:

Georgia

Hawaii Idaho

Illinois Indiana

Iowa

Kansas Kentucky Louisiana

Maine Maryland

3/1/2019

1/1/2019

1/1/2019

1/1/2019 1/1/2019

1/1/2019

1/1/2019 10/1/2018

5/1/2018

4/1/2018 1/1/2019

$52,000

$46,800

$39,000

$57,200 $39,000

$23,400

$44,200 $44,200 $44,200

$41,600 $57,200

$166,400 $133,900

$56,500 $135,200

$140,400 $312,000 $145,600 $145,600

$213,200

$182,000 $156,000

$228,800 $187,200

$182,000

$176,800 $176,800 $135,200

$166,400 $228,800

$41,100 Minimum: $52,000 Maximum: $133,900

Flat: $41,100 Minimum: $52,000 Maximum: $133,900

Flat:

$56,500

Flat: $56,500

$67,500 Single member treated as sole

proprietors. Multi member

subject to officer min/max.

Minimum: Maximum:

Minimum: Maximum:

$53,560 Minimum: $53,560

$133,900 Maximum: $133,900

$77,600

Flat: $77,600

$47,700

Construction Min/Max

$23,400/ $46,800

All Other: LLC members are

included at the executive

officer min/max

$52,800 Minimum: $52,000 Maximum: $213,200

$45,900

$13,000

$57,700 $39,000 $187,200

Minimum: Maximum: Minimum: Maximum:

Flat: Minimum: Maximum:

$46,800 $182,000

$39,000 $156,000

$57,700 $39,000 $187,200

Minimum: Maximum:

$23,400 $182,000

$44,700 $44,100 $45,200

Minimum: Maximum:

Flat: Flat: Minimum: Maximum:

$23,400 $182,000

$44,700 $44,100 $44,200 $135,200

$41,800 Flat: $56,900

Flat: $41,800 Flat: $56,900

$41,100 Minimum: $52,000 Maximum: $133,900

Flat: $56,500 $67,500

Minimum: Maximum:

$53,560 $133,900

$77,600 $47,700

$52,800

$45,900

$13,000

$57,700 Minimum: $39,000 Maximum: $187,200

Minimum: Maximum:

$23,400 $182,000

$44,700 $44,100 $45,200

$41,800 Flat: $56,900

Massachusetts 10/1/2018

Michigan

1/1/2019

Minnesota

1/1/2019

Mississippi Missouri Montana

3/1/2019 1/1/2019 7/1/2018

Nebraska Nevada

2/1/2019 7/1/1999

New Hampshire 1/1/2019

New Jersey

1/1/2019

New Mexico New York

1/1/2019 10/1/2018

North Carolina

Oklahoma Oregon Pennsylvania

Rhode Island

South Carolina South Dakota

4/1/2019

1/1/2019 1/1/2019 4/1/2019

8/1/2018

4/1/2019 7/1/2019

$11,400 $26,000

$56,004

$39,000 Flat: $42,300

$10,400

$44,200 $6,000

$28,600 $33,800

$41,600 $37,700

$46,800 $44,200 $52,000 $53,300

$52,000

$20,800 $41,600

$57,200 $104,000

$50,400 $20,500

$224,016 Minimum: $56,004 Maximum: $224,016

$124,800

$38,000

Flat:

$42,300

Flat: $42,300

$61,800 Minimum: $10,800

Maximum: $61,880

$171,600 $36,000

$43,200 $3,600

$218,400

$27,400

$134,680 $171,600

Minimum: Maximum:

$33,800 $134,680

$42,400

$111,800 (Construction)$72,860

$93,600

$182,000 $208,000 $132,600

$202,800

Minimum: Maximum:

$37,700 $106,600 ($72,860)

$46,900

$45,100

$52,400 Minimum: $53,300 Maximum: $132,000

Not Covered

$176,800 $166,400

$43,600 $41,800

Flat: Minimum: Maximum:

Minimum: Maximum:

$50,400 $26,000 $104,000

$56,004 $224,016

Flat: Flat: Minimum: Maximum:

$38,000 $42,300 $10,800 $61,880

Flat: Minimum: Maximum: Minimum: Maximum: Minimum: Maximum: Minimum: Maximum: Minimum: Maximum:

Flat:

$43,200

$6,000 $36,000 $28,600 $218,400 $33,800 $134,680

$41,600 $171,600

$37,700 $106,600 ($72,860)

$46,900

Flat: $45,100

Flat: $52,400 Minimum: $53,300 Maximum: $132,000

Minimum: Maximum:

Flat: Minimum: Maximum:

$52,000 $202,000

$43,600 $41,600 $166,400

$50,400 $20,500

Minimum: $56,004 Maximum: $224,016

Flat: Minimum: Maximum:

$38,000 $42,300 $10,800 $61,880

$43,200 $3,600

$27,400

Minimum: $33,800 Maximum: $134,680

$42,400

Minimum: $37,700 Maximum: $106,600

($72,860) $46,900

$45,100

$52,400 Minimum: $53,300 Maximum: $132,000

Not Covered

$43,600 $41,800

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

Edition Date: 6/14/2019

Payroll Limitation Guide for Owners and Officers

State

Alabama Tennessee

Texas

Utah Vermont

Virginia West Virginia Wisconsin

Policy Effective As of Date

Executive Officer Annual Minimum

Executive Officer Annual Maximum

3/1/2018 Construction: 3/1/2019

All Other:

$4243,2400 Construction: $49,400 All Other:

$$16796,18600 $192,400

10/1/2018

$7,800

$62,400

Partner

Annual

Limitation

Construction Min/Max All Other

$$4233,,84000/

$71,000

$48,300

$61,000

1/1/2019 4/1/2019

$46,800 $44,200

$182,000 $176,800

$45,700 $45,400

4/1/2019 11/1/2018 10/1/2018

$26,000 $41,600 $15,496

$114,400 $171,600

$77,532

$56,300 $42,800 $51,688

LLC Member Annual Limitation

Sole Proprietor Annual Limitation

Construction Min/Max All Other

Minimum: Maximum:

Flat: Minimum: Maximum:

Flat: Flat: Flat:

$23,400/ $71,000

$48,300

$7,800 $62,400 $45,700 $44,200 $176,800 $56,300 $42,800 $51,688

Construction Min/Max All Other

$$4233,,84000/

$71,000

$48,300 $61,000

$45,700 $45,400

$56,300 $42,800 $51,688

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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