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  2. Employer Obligations for the Additional Medicare Tax - SHRM

    www.shrm.org/.../employer-obligations-additional-medicare-tax

    Employers are responsible for withholding and reporting the 0.9% Additional Medicare Tax, which became effective in 2013. ... each pay a Medicare tax, at a rate of 1.45 percent, on the entire ...

  3. 2019 Payroll Taxes Will Hit Higher Incomes - SHRM

    www.shrm.org/topics-tools/news/benefits-compensation/2019-payroll-taxes-will...

    The article below was updated on Dec. 18, 2018. Starting Jan. 1, 2019, the maximum earnings that will be subject to the Social Security payroll tax will increase by $4,500 to $132,900—up from ...

  4. 2020 Payroll Taxes Will Hit Higher Incomes - SHRM

    www.shrm.org/topics-tools/news/benefits-compensation/2020-payroll-taxes-will...

    The article below was last revised on Nov. 7, 2019. S tarting Jan. 1, 2020, the maximum earnings subject to the Social Security payroll tax will increase by $4,800 to $137,700 —up from the ...

  5. 2021 Wage Cap Rises for Social Security Payroll Taxes - SHRM

    www.shrm.org/topics-tools/news/benefits-compensation/2021-wage-cap-rises...

    Wages subject to Social Security FICA taxes will go to $142,800 from $137,700. S tarting Jan. 1, 2021, the maximum earnings subject to the Social Security payroll tax will increase by $5,100 to ...

  6. 2023 Social Security Tax Limit Increase - SHRM

    www.shrm.org/mena/topics-tools/news/benefits-compensation/2023-social-security...

    S tarting Jan. 1, 2023, the maximum earnings subject to the Social Security payroll tax will increase by nearly 9 percent to $160,200—up from the $147,000 maximum for 2022, the Social Security ...

  7. 2022 Wage Cap Jumps to $147,000 for Social Security Payroll Taxes...

    www.shrm.org/topics-tools/news/benefits-compensation/2022-wage-cap-jumps-to...

    i Reuse Permissions. . Starting Jan. 1, 2022, the maximum earnings subject to the Social Security payroll tax will increase by $4,200 to $147,000 —up from the $142,800 maximum for 2021, the ...

  8. Expert Q&A: Medicare's 6-Month Lookback for HSA Contributions -...

    www.shrm.org/topics-tools/news/benefits-compensation/expert-qa-medicares-6...

    An authority on health savings accounts (HSAs) advises HR teams to inform employees over age 65 that if they contribute to an HSA during the six-month period before enrolling in Medicare they can ...

  9. 2023 Medicare Part D Coverage Notices Due Before Oct. 15 - SHRM

    www.shrm.org/topics-tools/news/benefits-compensation/2023-medicare-part-d...

    As the enrollment period runs from Oct. 15 to Dec. 7, the final day to provide this notice is Oct. 14. (In years in which Oct. 14 falls on a weekend, unlike this year, the due date would be the ...

  10. IRS Boosts Standard Mileage Rate for 2023 - SHRM

    www.shrm.org/.../news/benefits-compensation/irs-boosts-standard-mileage-rate-2023

    The IRS has announced that the 2023 business standard mileage rate is increasing to 65.5 cents, up 3 cents from the 2022 midyear adjustment of 62.5 cents. The change took effect Jan. 1.

  11. IRS Guidance Clarifies Taxability of Dependent Care FSAs ...

    www.shrm.org/topics-tools/news/benefits-compensation/irs-guidance-clarifies...

    The IRS clarified that it won't tax dependent care flexible spending account funds for 2021 and 2022 that COVID-19 relief provisions allowed to be carried over from year to year, or that are used ...