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How to use this guide.
Use this 2026 guide to look up the wage, tax, and benefit rates that apply to your payroll. Each state page lists the minimum wage and tipped cash wage, state income tax withholding, unemployment insurance rates and wage base, and any state-specific notes. The federal section covers Social Security, Medicare, FUTA, and supplemental wage withholding rates, along with 2026 health savings account and retirement contribution limits. Confirm your state’s rates on its official government site, since some withholding tables are expected to change after IRS guidance. Share the guide with your accounting team so these rates are reflected in your payroll setup and budgeting.
