Payroll Limitation Guide for Owners and Officers

Edition Date: 8/31/2021

Payroll Limitation Guide for Owners and Officers

State

Alabama Alaska Arizona

Policy Effective As of Date

3/1/2021

Executive Officer Annual Minimum

$46,800

1/1/2021 1/1/2021

$26,000 $59,800

Executive Officer Annual Maximum

Partner

Annual

Limitation

LLC Member Annual Limitation

Sole Proprietor Annual Limitation

$192,400

$109,200 $234,000 Minimum:

Maximum:

$47,800

$34,800 $7,200

$58,663

Minimum: Maximum:

Minimum: Maximum:

$48,600 $192,400

$34,800 $7,200 Minimum:

$58,663 Maximum:

$47,800

$34,800 $7,200

$58,663

Arkansas California

7/1/2021 9/1/2021

$44,200 $55,900

Colorado

1/1/2021

Flat: $61,400

Flat:

Connecticut

1/1/2021

$70,200

Delaware

12/1/2020

$58,292

Dist of Columbia 11/1/2021

Florida

1/1/2021 Construction:

All Other:

$80,600 $26,000 Construction:

$49,400 All Other:

Georgia

Hawaii Idaho

Illinois Indiana

Iowa

Kansas Kentucky Louisiana

Maine Maryland

3/1/2021

1/1/2021 1/1/2021

1/1/2021 1/1/2021

1/1/2021

1/1/2021 1/1/2021 5/1/2021

4/1/2021 1/1/2021

$57,200

$49,400 $41,600

$59,800 $41,600

$23,400

$46,800 $46,800 $49,500

$48,600 $57,200

$182,000

$45,000

$144,300 Minimum: $55,900

Maximum: $144,300

Flat: Minimum: Maximum:

$45,000

$45,000

$55,900 Minimum: $55,900

$144,300 Maximum: $144,300

$61,400 $140,400

Flat:

$61,400

Flat: $61,400

$71,400 Single member treated as sole

proprietors. Multi member

subject to officer min/max.

Flat: $61,400 $71,400

$234,000

$322,400 $145,600

Minimum: Maximum:

$150,800

$223,600

$58,292 Minimum: $58,292

$58 Maximum: $234,000

$80,800

Flat: $80,800

$50,500 Construction

Min/Max

$23,400/ $48,800

All Other: LLC members are

included at the executive officer

min/max

$56,000 Minimum: $56,000 Maximum: $223,600

Minimum: Maximum:

$58,292 $234,000

$80,800 $50,500

$56,000

$192,400

$48,100

$171,600

$13,000

$234,000

$60,400

$197,600 Minimum: $41,600

Maximum: $197,600

Minimum: Maximum: Minimum: Maximum:

Flat: Minimum: Maximum:

$49,400 $192,400

$41,600 $171,600

$60,400 $41,600 $197,600

$48,100

$13,000

$60,400 Minimum: $41,600 Maximum: $197,600

$192,400

$192,400 $187,200 $145,600

Minimum: Maximum:

$23,400 $192,400

$47,600 $46,300 $48,900

Minimum: Maximum:

Flat: Flat: Minimum: Maximum:

$23,400 $192,400

$47,600 $46,300 $49,500 $145,600

Minimum: $23,400 Maximum: $192,400

$47,600 $46,300 $48,900

$187,200 $223,600

$46,200 Flat: $56,200

Flat: $46,200 Flat: $56,200

$46,200 Flat: $56,200

Massachusetts 10/1/2020

Michigan

1/1/2021

Minnesota

1/1/2021

Mississippi Missouri Montana

3/1/2021 1/1/2021 7/1/2021

Nebraska Nevada

2/1/2021 3/1/2021

New Hampshire 1/1/2021

New Jersey

1/1/2021

New Mexico New York

1/1/2021 10/1/2021

North Carolina

Oklahoma Oregon Pennsylvania

4/1/2021

1/1/2021 1/1/2021 4/1/2021

Rhode Island

South Carolina South Dakota

8/1/2021

4/1/2021 7/1/2021

$11,960 $26,998

$59,488

$39,000 Flat: $45,100

$10,400

$46,800 $6,000

$28,600 $34,320

$46,800 $42,900

$49,400 $46,800 $57,200 $56,212

$54,600 $23,400 $44,200

$59,280 $109,200

$54,200 $21,300

$237,952 Minimum: $59,488 Maximum: $237,952

$130,000

$39,400

Flat:

$45,100

Flat: $45,100

$66,196 Minimum: $10,800

Maximum: $66,196

$182,000 $36,300

$45,900 $3,600

$234,000

$29,200

$137,280 $182,000

Minimum: Maximum:

$34,320 $137,280

$45,900

$127,400 (Construction) $82,918

$98,800 $187,200 $228,800 $140,400

$218,400

Minimum: $42,900 Maximum: $127,400

($82,918) $50,400

$46,700

$56,900 Minimum: $56,212 Maximum: $140,400

Not Covered

$182,000 $176,800

$45,100 $44,600

Flat: Minimum: Maximum: Minimum: Maximum:

Flat: Flat: Minimum: Maximum:

Flat: Minimum: Maximum: Minimum: Maximum: Minimum: Maximum: Minimum: Maximum: Minimum: Maximum:

Flat:

Flat:

Flat: Minimum: Maximum: Minimum: Maximum:

Flat: Minimum: Maximum:

$54,200 $26,998 $109,200 $59,488 $237,952

$39,400 $45,100 $10,400 $66,196

$45,900

$6,000 $36,000 $28,600 $234,000 $34,320 $137,280

$41,600 $176,800

$42,900 $127,400 ($82,918)

$50,400

$46,700

$56,900 $56,212 $140,400

$54,600 $218,400

$45,100 $44,200 $176,800

$54,200 $21,300

Minimum: $59,488 Maximum: $237,952

Flat: Minimum: Maximum:

$39,400 $45,100 $10,800 $66,196

$45,900 $3,600

$29,200

Minimum: $34,320 Maximum: $137,280

$45,900

Minimum: $42,900 Maximum: $127,400

($82,918) $50,400

$46,700

$56,900 Minimum: $56,212 Maximum: $140,400

Not Covered

$45,100 $44,600

The information provided is proprietary and confidential and should not be distributed to third parties.

Edition Date: 8/31/2021

Payroll Limitation Guide for Owners and Officers

Tennessee

Texas

Utah Vermont

Virginia West Virginia Wisconsin

Construction:

3/1/2021

All Other:

7/1/2021

$26,000 Construction: $52,000 All Other:

$7,800

1/1/2021 4/1/2021

$49,400 $23,400

4/1/2021 11/1/2020 10/1/2021

$28,600 $46,800 $17,056

$75,920

$208,000 $62,400

Construction Min/Max All Other

$197,600 $192,400

$119,600 $182,000

$85,332

$26,000 $76,000

$51,700 $65,400

$49,600 $24,300

$59,100 $46,000 $56,888

Construction Min/Max All Other

Minimum: Maximum:

Flat: Minimum: Maximum:

Flat: Flat: Flat:

$26,000 $76,000

$51,700

$7,800 $62,400 $49,600 $23,400 $192,400 $59,100 $46,000 $56,888

Construction Min/Max All Other

$26,000 $76,000

$51,700 $65,400

$49,600 $24,300

$59,100 $46,000 $56,888

Refer to state Workers Compensation laws and administrative regulations for complete details on statutory provisions regarding determination of payroll for executive officers, partners, sole proprietors, members/managers of limited liability companies or other individuals. Annualized figures may be subject to weekly or monthly minimums or maximums.

The information provided is proprietary and confidential and should not be distributed to third parties.

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