2015 Tax Reference Guide
FICA – Employee Social Security Rate
FICA – Employer Social Security Rate
FICA – Social Security Wage Limit
FICA – Medicare Rate – No Limit
Additional Medicare Tax Rate on Income Over $200,000
2015
2014
6.2%
6.2%
$118,500
1.45%
.9%
6.2%
6.2%
$117,000
1.45%
.9%
Federal Unemployment Tax Rate (6.0% less credit of 5.4%)
Federal Unemployment Wage Limit
State Unemployment Wage Limit:
Illinois State Unemployment Wage Limit
Michigan State Unemployment Wage Limit
Minnesota State Unemployment Wage Limit
Wisconsin State Unemployment Wage Limit
.6%
$7,000
.6%
$7,000
$12,960
$9,500
$30,000
$14,000
$12,960
$9,500
$29,000
$14,000
Annual Federal Personal Exemption (subject to phaseout)
$4,000
$3,950
$18,000
$6,000
$17,500
$5,500
$12,500
$3,000
$12,000
$2,500
$5,500
$1,000
$5,500
$1,000
Flexible Spending Accounts (Health): Maximum contribution per employer plan
$2,550
$2,500
Health Savings Accounts:
Maximum Contribution – Individual
Maximum Contribution – Family
Catch-up Contribution (Age 55 or older)
$3,350
$6,650
$1,000
$3,300
$6,550
$1,000
Retirement Plan Deferrals (Taxable: FICA, FUTA, SUTA; Exempt: FWH, SWH):
401(k) and 403(b) Plan Limit
401(k) Catch-up Contribution (Age 50 or older)
SIMPLE Contribution Limit
SIMPLE Catch-up Contribution (Age 50 or older)
IRA Contribution Limit
IRA Catch-up Contribution (Age 50 or older)
Section 125 Cafeteria Plan (Taxable: none; Exempt: FICA, FWH, SWH, FUTA, SUTA; Individual states may
vary in their taxation of SUTA wages relating to cafeteria plans)
Personal Use of Company-Provided Vehicle (Taxable: FICA, FWH, SWH, FUTA, SUTA):
Standard IRS Mileage Rate
Medical IRS Mileage Rate
Moving IRS Mileage Rate
Charitable IRS Mileage Rate
Individual states may vary in taxation of SUTA wages for the following:
Group Term Life Insurance Over $50,000 of Coverage (Taxable: FICA, FWH, SWH; Exempt: FUTA, SUTA)
Third-Party Sick Pay: This may vary depending on agreement with third party (Taxable: FICA [first six
months of disability], FWH, SWH, FUTA, SUTA)
Disability insurance premiums paid by company (optional taxable fringe benefit) (Taxable: FICA,
FWH, SWH, FUTA, SUTA)
NOTE: S-corporation greater-than-2% shareholders, as well as their spouse/children, are not eligible to
participate in a Section 125 plan and do not qualify for group term life insurance exclusion.
© Wipfli LLP
$.575/mile
$.23/mile
$.23/mile
$.14/mile
$.56/mile
$.235/mile
$.235/mile
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Tongan Oral Genealogy Project Tongan Version Interview with Ilaisa

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