FICA
Social Security Tax is 6.2% on income up to $132,900 up from $ 128,400
Medicare Tax unlimited 1.45% to Unlimited
High Deductible Health Plans
Minimum Annual Deductible (Individual/Family) $1,350 / $2,700
Maximum Out-of-Pocket Limit (Individual/Family) $6,750 / $13,500
Health Savings Accounts
Individual / Family $3,500 / $7,000
Catch-up Contribution $1,000
ACA Plan Limits
Out-of-Pocket Limits Individua; / Family $7,900 / $15,800
Flexible Spending Accounts
Health Care Flexible Spending Account Maximums $2,700
Dependent Care Spending Account Maximum $5,000
Mileage & Transportation
Standard Mileage Rates
58 cents per mile for business miles driven
20 cents per mile for medical or moving purposes
14 cents per mile driven in service of charitable organizations
Parking (monthly) $265
Mass Transit Passes (monthly) $265
Compensation
Compensation Limit $280,000
Highly Compensated Employee Salary Amount $125,000
Annual Compensation for Key Employee $180,000
Defined Benefit Plan Limit $225,000
Defined Contribution Plan Limit $56,000
Retirement Plans
401(k) $19,000
401(k) Catch-up $6,000
403(b) $19,000
457(b)(2) and 124(c)(1) $19,000
457(b) Catch-up $6,000
IRA Limit $6,000/$7,000 for age 50+
Simple IRA Limit $13,000/$3,000 Catch-Up
Employee Benefit Advisors provides employee benefits, tax-advantaged healthcare, compliance guidance for ACA and Health & Welfare DOL Audits, and PEO Advisory & Consulting Services.
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