2015 PAYROLL RATES AND LIMITS
Rate
Gross Wage Base
Maximum
Dollar Amount
Employee Withholding:
FICA/SS
6.20%
$
118,500
$
7,347.00
FICA/Medicare Portion
1.45%
no limit
no maximum
Additional Medicare Tax (HI)
0.90% ***
200,000
no maximum
SDI
0.90%
$
104,378
$
939.40
Employer Tax:
FICA/SS
6.20%
$
118,500
$
7,347.00
FICA/Medicare Portion
1.45%
no limit
no maximum
FUTA
0.60% *
$
7,000
$
42
SUI
**
$
7,000
**
ETT
0.10%
$
7,000
$
7
FUTA Deposit: You are required to make a quarterly deposit if the accumulated tax liability exceeds $500.
Minimum wage: California minimum wage is $9.00 per hour effective July 1, 2014.
Standard Mileage Rate for 2015 business is 57.5 cents per mile. The Standard Mileage Rate for 2014
is 56 cents per mile.
Self Employment Tax is currently 12.4 % for Social Security self-employment taxes on self-employment income
up to a maximum of $118,500 through December 31, 2015. Medicare self-employment tax is currently 2.9%
for all of 2015 with no maximum wage base. The Additional Medicare Tax also applies to self-employment income.
401(k): The 2015 limit for 401(k) pre-tax contributions and deferred compensation plans 403(b), 408(k)(6) and
457(b) is $18,000. Individuals who are age 50 or over at the end of the calendar year can make annual catch up
contributions of $6,000. The contribution limit for SIMPLE plans is $12,500 with a catch up amount of $3,000.
The annual compensation limit for plans 401(k), 403(b), 408(k)(3)(C)(7) and SIMPLE 408(p) is $265,000 for 2015.
* The 0.6% rate assumes eligibility for the maximum credit for amounts paid into state unemployment funds.
For 2015, many states have a reduction of the federal credit in place. For California employers in 2014,
there was a 1.2 % credit reduction. This is expected to increase for 2015. Credit reduction rates by state will be
included on Schedule A of Form 940 for 2015 once those forms are released.
** Determined on an individual basis.
*** For tax years beginning after December 31, 2012, an individual is liable for Additional Medicare Tax (HI) if
their wages, compensation, or self-employment income (together with that of their spouse if filing a joint return)
exceed the threshold amount for the individual's filing status:
Threshold Amount
Married filing jointly
$
250,000
Married filing separately
$
125,000
Single
$
200,000
Head of household (with qualifying person)
$
200,000
Qualifying widow(er) with dependent child
$
200,000
This means that the portion of wages received in excess the above amounts will be subject to a 2.35 %
(1.45 % + 0.9 %) employee portion of the Medicare tax, and a total Medicare rate (employer and
employee portions) of 3.8 %. Unlike the general 1.45 % Medicare tax on wages, the additional 0.9 %
tax is on the combined wages of the employee and the employee's spouse, in the case of a joint return.
575 Price Street, Suite 312, Pismo Beach, CA 93449 Phone: (805) 888-0200 Fax: (805) 888-0201
Employee or Independent Contractor?
To determine if a worker is an employee or independent contractor complete the IRS’ 20 Factors and the Additional
California Factors that follow this page and enter the results below. Please note that the Federal and State may not arrive at
the same determination. For example, a subcontractor may be an independent contractor according to the IRS’ 20 factors
but would not be considered an independent contractor if the answer to #7 on Additional California Factors is “no”.
For assistance in answering these questions or determining the results please contact any of the professionals at Caliber
Accounting & Tax, LLP.
The IRS’ 20 Factors
“No” answers on questions 1 through 14, 19, and 20 and “yes” answers on question 15 through 18 support
independent contractor status.
YES NO
1. Does the principal provide instructions to the worker about when, where, and how he or
she is to perform the work?
2. Does the principal provide training to the worker?
3. Are the services provided by the worker integrated into the principal’s business
operations?
4. Must the services be rendered personally by the worker?
5. Does the principal hire, supervise, and pay assistants to the worker?
6. Is there a continuing relationship between the principal and the worker?
7. Does the principal set the work hours and schedule?
8. Does the worker devote substantially full time to the business of the principal?
9. Is the work performed on the principal’s premises?
10. Is the worker required to perform the services in an order or sequence set by the
principal?
11. Is the worker required to submit oral or written reports to the principal?
12. Is the worker paid by the hour, week, or month?
13. Does the principal pay the business or traveling expenses of the worker?
14. Does the principal furnish significant tools, materials, and equipment?
15. Does the worker have a significant investment in facilities?
16. Can the worker realize a profit or loss as a result of his or her services?
17. Does the worker provide services for more than one firm at a time?
Page 2
YES NO
18. Does the worker make his or her services available to the general public?
19. Does the principal have the right to discharge the worker at will?
20. Can the worker terminate his or her relationship with the principal any time her or she
wishes without incurring liability to the principal?
Additional California Factors
“Yes” answers on questions 1 through 3 and “no” answers on questions 4 & 5 support independent contractor
status. Questions 6 & 7 MUST have “yes” answers to be an independent contractor.
YES NO
1. Is the worker engaged in a separately established occupation or business?
2. In this locality, is the work usually done under the direction of the principal without
supervision?
3. Is skill required in performing the services and accomplishing the desired results?
4. Does the principal have employees who do the same type of work?
5. Did the worker previously perform the same or similar services for the principal as an
employee?
6. Do the parties believe they are creating an independent contractor relationship?
7. Does the person have all required licenses (i.e., Contractor License) necessary to do the
work?
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