2009 Payroll Tax Rate Info

1. 2009 Tax Information
Blazej Accounting
www.BlazejAccounting.com
1425 Market Boulevard, Suite 330 - #130
Roswell, Georgia 30076
Office: 404.933.9234
Fax: 678.559.0684

2. 2009 Tax Information
Federal Rates and Limits
FICA
Catch-Up Contribution Limits -
Social Security (OASDI) Wage Base $106,800
Individuals who will be at least age 50 by the end of the
Medicare (HI) Wage Base No Limit year can make catch-up contributions.
Social Security (OASDI) Percentage 6.20% 401(k) Plans $5,500
Medicare (HI) Percentage 1.45% SIMPLE Plans $2,500
Maximum Social Security (OASDI) Withholding $6,621.60
Maximum Medicare (HI) Withholding No Limit Federal Minimum
Wage
Maximum Amount of Earnings to Still Receive Full Benefits Under Full
Retirement Age $14,160 (increasing to $7.25 - July 24,
$6.55 2009).
Amount of AGI Causing SS Benefits to be Taxable (85%)
FLSA employers are required to follow federal minimum
Married/Filing Jointly $44,000 wage rules when the state minimum wage is less than the
Single $34,000 federal minimum wage.
Retirement Contributions
Maximum Elective Deferral to 401(k) and 403(b) $16,500 Mileage Rates
Maximum Elective Deferral to SIMPLE IRA Plans $11,500 Business 0.55 ¢/mile
Maximum Annual Contribution to Defined Contribution Plans $49,000 Medical 0.24 ¢/mile
The lesser Moving 0.24 ¢/mile
of 25% of Charitable 0.14 ¢/mile
W-2 or
Maximum Annual Contribution to Keogh or SEP-IRA $49,000
Maximum Annual Compensation Taken into Account for Contributions $245,000
Threshold Amount for Definition of Highly Compensated Employees $110,000
Blazej & Associates
www.BlazejAccounting.com
Threshold Amount for Definition current only as thethe date of publication. This publication in engaged in renderingaccurate and authoritative
Publication Date: December 15, 2008. This material is of Key Employee in Top-Heavy Plans
information in regard to the subject matter covered. It is furnished with
of
understanding that the publisher is not
$160,000 or other
is designed to provide
legal, accounting,
professional services. If legal advice or other expert services are required, the services of a competent professional should be sought.

3. 2009 Tax Information
State Rates and Limits *Rates vary by industry. **Rate range includes Negative and Positive Fund Employers. ***Rates include surcharges.
****Special rules apply to minimum wage standards for this state. Please refer to state laws.
Region: West
State Withholding State Unemployment State Unemployment State Unemployment State Minimum State Minimum
Taxable Wage Base
Tax Rate % Limit Rate Range New Business Rate Wage Wage with Tips
(Rates do not include surcharges unless noted.)
Alaska N/A $32,700 1.0%-5.4% 2.46% $7.15 $7.15
Arizona 10%-37% of Fed $7,000 0.02%-5.4% 2.00% $7.25 $4.25
California 1.0%-10.3% $7,000 1.5%-6.2% 3.40% $8.00 N/A
Colorado 4.63% $10,000 0%-5.4% 1.70% $7.28 $4.26
Hawaii 1.4%-7.6% $13,000 0%-5.4%** 1.70% $7.25 $7.00
Idaho 1.6%-7.8% $33,200 0.262%-5.4%** 1.00% $6.55 $3.35
Montana 1.8%-6.6% $25,100 0%-6.12%** 1.0%-3.0%* $6.90**** N/A
Nevada N/A $26,600 0.25%-5.4% 2.95% $6.85**** $6.85****
New Mexico 1.7%-4.9% $20,900 0.03%-5.4% 2.00% $7.50 $2.13
Oregon 5.0%-9.0% $31,300 0.9%-5.4% 2.40% $8.40 N/A
Utah 1.3%-5.0% $27,800 0.2%-9.2% 1.2%-9.2% $6.55 $2.13
Washington N/A $35,700 0.35%-6.0% 1.0%-5.4% $8.55 N/A
Wyoming N/A $21,500 0.30%-9.10% 1.60%-2.27%*, *** $5.15 $2.13
Blazej & Associates
www.BlazejAccounting.com
Publication Date: December 15, 2008. This material is current only as of the date of publication. This publication is designed to provide accurate and authoritative
information in regard to the subject matter covered. It is furnished with the understanding that the publisher is not in engaged in rendering legal, accounting, or other
professional services. If legal advice or other expert services are required, the services of a competent professional should be sought.

4. 2009 Tax Information
State Rates and Limits *Rates vary by industry. **Rate range includes Negative and Positive Fund Employers. ***Rates include surcharges.
****Special rules apply to minimum wage standards for this state. Please refer to state laws.
Region: Northeast
State State State
State Withholding Unemployment Unemployment Unemployment State Minimum State Minimum
Taxable Wage Base
Tax Rate % Limit Rate Range New Business Rate Wage Wage with Tips
(Rates do not include surcharges unless noted.)
Connecticut 3.0%-5.0% $15,000 1.4%-6.3% 3.00% $8.00 $5.52
Maine 2.0%-8.5% $12,000 0.44%-5.4% 1.57% $7.25 $3.63
Massachusetts 5.30% $14,000 1.26%-12.27%** 2.83% New ER $8.00 $2.63
6.99% Construction
New Hampshire N/A $8,000 0%-6.5%** 1.50% $7.25 $3.27
New Jersey 1.5%-9.9% $28,900 0.18%-5.28%** 2.68% $7.15 $2.13
New York 4.0%-7.35% $8,500 1.1%-9.5% 4.10% $7.15 $4.60
Pennsylvania 3.07% $8,000 1.837%-13.1576% 3.7030% New ER $7.15 $2.83
10.2626%
Construction
Rhode Island 3.75%-9.9% $18,000 1.69%-9.76% 2.36% $7.40 $2.89
Vermont 3.6%-9.5% $8,000 1.1%-7.7% 1.0%-5.4%* $8.06**** $3.91****
Washington N/A $35,700 0.35%-6.0% 1.0%-5.4% $8.55 N/A
Blazej & Associates
www.BlazejAccounting.com
Publication Date: December 15, 2008. This material is current only as of the date of publication. This publication is designed to provide accurate and authoritative
information in regard to the subject matter covered. It is furnished with the understanding that the publisher is not in engaged in rendering legal, accounting, or other
professional services. If legal advice or other expert services are required, the services of a competent professional should be sought.

5. 2009 Tax Information
State Rates and Limits *Rates vary by industry. **Rate range includes Negative and Positive Fund Employers. ***Rates include surcharges.
****Special rules apply to minimum wage standards for this state. Please refer to state laws.
Region: Mid-Atlantic
State Withholding State Unemployment State Unemployment State Unemployment State Minimum State Minimum
Taxable Wage Base
Tax Rate % Limit Rate Range New Business Rate Wage Wage with Tips
(Rates do not include surcharges unless noted.)
Delaware 2.2%-5.95% $10,500 0.3%-8.2% 2.5% New ER $7.15 $2.23
4.7% Construction
District of Columbia 4.0%-8.5% $9,000 1.3%-6.6% 2.70% $7.55 $2.77
2.2% In-State New
Maryland 4.75%-6.25% $8,500 0.6%-9.0% ER $6.55 $3.28
4.5% Out-of-State
New ER
New Jersey 1.5%-9.9% $28,900 0.18%-5.28%** 2.68% $7.15 $2.13
New York 4.0%-7.35% $8,500 1.1%-9.5% 4.10% $7.15 $4.60
Blazej & Associates
www.BlazejAccounting.com
Publication Date: December 15, 2008. This material is current only as of the date of publication. This publication is designed to provide accurate and authoritative
information in regard to the subject matter covered. It is furnished with the understanding that the publisher is not in engaged in rendering legal, accounting, or other
professional services. If legal advice or other expert services are required, the services of a competent professional should be sought.

6. 2009 Tax Information
State Rates and Limits *Rates vary by industry. **Rate range includes Negative and Positive Fund Employers. ***Rates include surcharges.
****Special rules apply to minimum wage standards for this state. Please refer to state laws.
Region: Mid-Atlantic (Continued)
State Withholding State Unemployment State Unemployment State Unemployment State Minimum State Minimum
Taxable Wage Base
Tax Rate % Limit Rate Range New Business Rate Wage Wage with Tips
(Rates do not include surcharges unless noted.)
Pennsylvania 3.07% $8,000 1.837%-13.1576% 3.7030% New ER $7.15 $2.83
10.2626%
Construction
2.58% In-State New
Virginia 2.0%-5.75% $8,000 0.18%-6.28% ER $6.55**** $2.13****
6.28% Out-of-State
Contractor
2.7% In-State New
West Virginia 3.0%-6.5% $8,000 1.5%-8.5%** ER $7.25**** $5.80****
Blazej & Associates
www.BlazejAccounting.com
Publication Date: December 15, 2008. This material is current only as of the date of publication. This publication is designed to provide accurate and authoritative
information in regard to the subject matter covered. It is furnished with the understanding that the publisher is not in engaged in rendering legal, accounting, or other
professional services. If legal advice or other expert services are required, the services of a competent professional should be sought.

7. 2009 Tax Information
State Rates and Limits *Rates vary by industry. **Rate range includes Negative and Positive Fund Employers. ***Rates include surcharges.
****Special rules apply to minimum wage standards for this state. Please refer to state laws.
Region: Mid-West
State
State Withholding State Unemployment Unemployment State Unemployment State Minimum State Minimum
Taxable Wage Base
Tax Rate % Limit Rate Range New Business Rate Wage Wage with Tips
(Rates do not include surcharges unless noted.)
Illinois 3.00% $12,300 0.6%-6.8% 3.1% New ER $7.75**** $4.65****
3.4% Construction***
Indiana 3.40% $7,000 1.1%-5.6%** 2.70% $6.55**** $2.13****
Iowa 0.36%-8.98% $23,700 0%-8.0% 1.0% New ER $7.25 $4.35
8.0% Construction
Kansas 3.5%-6.45% $8,000 0%-7.4%** 4.0% New ER $2.65 $1.59
6.0% Construction
Michigan 4.35% $9,000 0.06%-11.05% 2.7% New ER $7.40**** $2.65****
8.3% Construction
Blazej & Associates
www.BlazejAccounting.com
Publication Date: December 15, 2008. This material is current only as of the date of publication. This publication is designed to provide accurate and authoritative
information in regard to the subject matter covered. It is furnished with the understanding that the publisher is not in engaged in rendering legal, accounting, or other
professional services. If legal advice or other expert services are required, the services of a competent professional should be sought.

8. State Rates and Limits 2009 Tax Information
*Rates vary by industry. **Rate range includes Negative and Positive Fund Employers. ***Rates include surcharges.
****Special rules apply to minimum wage standards for this state. Please refer to state laws.
Region: Mid-West (Continued)
State Withholding State Unemployment State Unemployment State Unemployment State Minimum State Minimum
Tax Rate % Taxable Wage Base Limit Rate Range New Business Rate Wage Wage with Tips
(Rates do not include surcharges unless
noted.)
Minnesota 5.35%-7.85% $26,000 0.4%-9.3% 1.94% New ER $6.15**** $6.15****
8.40% Construction
Missouri 1.5%-6.0% $12,500 0%-6.0% 3.51% New ER $7.05 $3.53
3.539% Construction
Nebraska 2.35%-6.95% $9,000 0%-5.4% 1.29% New ER $6.55**** $2.13****
5.4% Construction
North Dakota 2.1%-5.54% $23,700 0.2%-9.86%** 1.17%-6.26% New ER $6.55 $4.39
9.86% Construction**
Ohio 0.638%-6.379% $9,000 0.7%-9.4% 2.7% New ER $7.30 $3.65
5.8% Construction
South Dakota N/A $9,500 0%-8.5% 1.0%-1.2% New ER $6.55 $2.13
3.0%-6.0%
Construction
Wisconsin 4.6%-6.75% $12,000 0.05%-9.80% 3.25%-6.6% $6.50**** $2.33*****
Blazej & Associates
www.BlazejAccounting.com
Publication Date: December 15, 2008. This material is current only as of the date of publication. This publication is designed to provide accurate and authoritative
information in regard to the subject matter covered. It is furnished with the understanding that the publisher is not in engaged in rendering legal, accounting, or other
professional services. If legal advice or other expert services are required, the services of a competent professional should be sought.

9. 2009 Tax Information
State Rates and Limits *Rates vary by industry. **Rate range includes Negative and Positive Fund Employers. ***Rates include surcharges.
****Special rules apply to minimum wage standards for this state. Please refer to state laws.
Region: South
State
State Withholding State Unemployment Unemployment State Unemployment State Minimum State Minimum
Tax Rate % Taxable Wage Base Limit Rate Range New Business Rate Wage Wage with Tips
(Rates do not include surcharges unless noted.)
Alabama 2.0%-5.0% $8,000 0.6%-6.2% 2.70% N/A N/A
Arkansas 1.0%-7.0% $10,000 0.9%-10.8% 3.70% $6.25***** $2.63*****
Florida N/A $7,000 0.1%-5.4% 2.70% $7.21 $4.19
Georgia 1.0%-6.0% $8,500 0.03%-5.4%** 2.62% $5.15***** $2.13*****
Kentucky 2.0%-6.0% $8,000 1.0%-10.0% 2.7% New ER $6.55 $2.13
10.0% Construction
Louisiana 2.0%-6.0% $7,000 0.10%-6.2% 1.15%-2.67% N/A N/A
Mississippi 3.0%-5.0% $7,000 0.7%-5.4% 2.70% N/A N/A
North Carolina 6.0%-7.75% $19,300 0%-6.84%** 1.20% $6.55 $2.13
Oklahoma 0.5%-5.5% $14,200 0.1%-5.5% 1.20% $6.55***** $3.28*****
South Carolina 2.0%-7.0% $7,000 1.24%-6.10% 3.34% N/A N/A
Tennessee N/A $7,000 0.3%-10.0% 1.5%-6.0%* N/A N/A
Texas N/A $9,000 0.26%-6.26% 2.70%*** $6.55 $2.13
Blazej & Associates
www.BlazejAccounting.com
Publication Date: December 15, 2008. This material is current only as of the date of publication. This publication is designed to provide accurate and authoritative
information in regard to the subject matter covered. It is furnished with the understanding that the publisher is not in engaged in rendering legal, accounting, or other
professional services. If legal advice or other expert services are required, the services of a competent professional should be sought.