8.12.25 United States 2026 Statutory Table
Statutory itemCurrent 2026 figure in the payroll engineEquation used by payrollOperational rule used in Eprecus FICA Social SecurityEmployee 6.20%; Employer 6.20%; annual wage base USD 184,500; annual employee cap USD 11,439; annual employer cap USD 11,439min(current taxable wages, remaining annual wage base) 6.20%The engine tracks year-to-date wages and contributions so Social Security stops once the wage base has been exhausted. FICA MedicareEmployee 1.45%; Employer 1.45%gross pay 1.45%Standard Medicare applies to all covered wages and is shown in statutory totals for both employee and employer portions. Additional MedicareEmployee-only 0.90% above USD 200,000 annual gross, or above USD 250,000 for Married Filing Jointlymax(0, wages above threshold) 0.90%The payroll engine resolves filing status first, then applies the extra 0.90% only to the portion above the threshold. Federal Income Tax WithholdingUses the current IRS withholding tables and standard deductions for the employee's filing status. 2026 standard deductions in the payroll pack: Single USD 16,550; Married Filing Jointly USD 33,100; Head of Household USD 24,800Annualize taxable wages, apply current IRS withholding table logic for the employee's filing status and W-4 data, then convert back to the payroll frequencyEprecus ERP uses filing-status-specific withholding logic because U.S. payroll is not reliably governed by one flat formula. This reduces manual override risk and keeps W-4-driven withholding closer to the employee's declared tax profile. State Income TaxTenant-configured; may use progressive state brackets or a flat state rate and thresholdBracket mode: annualize pay and apply configured state bracketsFlat mode: max(0, gross pay (annual threshold pay frequency)) state rateBecause state tax differs by tenant and state, clerks must confirm the active state tax configuration in Payroll Setup > Variables. Local Income TaxTenant-configured where usedBracket mode: annualize pay and apply configured local bracketsFlat mode: max(0, gross pay (annual threshold pay frequency)) local rateLocal tax is not universal. It appears only where the tenant has loaded a local tax configuration. FUTA and SUTAEmployer-only figures are tenant-configured if enabledmin(current gross, remaining annual wage base) configured employer rateThe shared engine supports FUTA and SUTA, but the current figure depends on the tenant's configured wage base and rate.