Quick Reference

All Items: Payroll

Social Security and Medicare Tax Rates and Benefit Amounts

Updated to reflect the 2020 FICA tax rates and benefit amounts.
Annual Retirement Plan COLAs and Fringe Benefit Limitations

Updated to reflect inflation-adjustments to health savings account contribution limits for 2020.
Federal Payroll Tax and Information Return Filing Requirements

This Quick Reference chart summarizes the requirements for an employer to properly complete and timely file federal payroll tax and information returns on a quarterly or annual basis with the Internal Revenue Service and the Social Security Administration, and provide copies of these returns to the appropriate recipients.
ACA Information-Reporting Requirements

Updated to reflect the extended deadline for providing 2018 employee statements.
Tax Reform Law - Comparison of Pre- and Post-Reform Provisions Affecting Employers

Updated to reflect new information regarding moving expense reimbursements, and meal and entertainment expenses, effective January 1, 2018.

About This Category

Key facts for employers and HR relating to payroll.

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