---
title: "United States"
id: "16628"
type: "global-payroll"
slug: "united-states"
published_at: "2025-09-11T14:45:00+00:00"
modified_at: "2026-09-23T15:43:55+00:00"
url: "https://topsourceworldwide.com/global-payroll/united-states/"
markdown_url: "https://topsourceworldwide.com/global-payroll/united-states.md"
taxonomy_continent:
  - "North America"
---

# Payroll Services in the United States

Fully managed US payroll in every state you employ in – FICA, FUTA and state unemployment remitted on the deposit schedule the IRS has assigned you, withholding registered in each state and locality, the paid family leave layer handled where it applies, and the new 2026 Form W-2 boxes for qualified tips and overtime populated correctly, with a named specialist a phone call away.

[Get in touch](https://topsourceworldwide.com/contact-us/)

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## What US payroll actually involves

US payroll is not hard because the federal rules are complex. It is hard because there are fifty-four of everything else. One federal layer sets FICA, FUTA and income tax withholding on a deposit schedule derived from your own history. Underneath it, every state sets its own withholding rules, its own unemployment wage base – from $7,000 to $78,200 – and increasingly its own paid family leave contribution, and several states have local income taxes beneath that. Then 2026 added something new: the One Big Beautiful Bill Act’s tips and overtime deductions arrived with mandatory new Form W-2 boxes, and populating one of them requires your payroll system to separate the premium element of overtime from the rest. Statutory cost is genuinely low. Administrative surface area is not.

### New W-2 boxes are mandatory for 2026 wages

The One Big Beautiful Bill Act created deductions for qualified tips and qualified overtime, and from tax year 2026 employers must report them separately on Form W-2: box 12 code TP for cash tips, code TT for qualified overtime, code TA for Trump account contributions, and new box 14b for the Treasury Tipped Occupation Code. Separate reporting was optional for 2025. It is not optional now, and code TT needs the FLSA premium element alone.

### Every state is a separate registration

There is no national unemployment tax rate and no national income tax withholding beyond the federal layer. An employer must register for withholding and unemployment insurance in every state where an employee works, and the state unemployment wage base runs from $7,000 in California and Florida to $78,200 in Washington – an eleven-to-one spread. One remote hire in a new state is a new registration, not a payroll line.

### Your deposit schedule comes from your own history

Federal employment tax deposits are monthly or semi-weekly, and which applies is set by a lookback period rather than by choice. Accumulate $100,000 of liability in a deposit period and the next-day rule overrides both. Late deposits carry a graduated penalty of 2%, 5%, 10% or 15%, and unpaid trust fund taxes can be assessed personally against responsible individuals. We hold the calendar and reconcile before every deposit.

### Paid family leave is now a payroll tax in eighteen jurisdictions

State disability and paid family and medical leave contributions exist in California, New York, New Jersey, Rhode Island, Hawaii, Washington, Massachusetts, Connecticut, Oregon, Colorado, Delaware, Maine, Minnesota and DC, among others, each with its own rate, wage cap and employer-share threshold. Minnesota started on 1 January 2026, DC’s employer rate tripled to 0.75%, and Maryland is delayed to 2027. This layer changes every January.

### Statutory cost is low; benefits are where the money goes

US employer statutory cost is around 9% of salary at $50,000 and falls to about 6% at $300,000, because Social Security caps at $184,500 and unemployment bases cap far lower. That is low by international standards. What is not low is health insurance – voluntary in law, unavoidable in practice, and typically another 8% to 12% of payroll. A US employment budget built on statutory rates alone will be badly wrong.

## Our Partners Globally

## Calculate Your Employee Costs in the United States

Enter a gross annual salary to see the federal employer cost of a US employee – Social Security at 6.2% up to the 2026 taxable maximum of $184,500, Medicare at 1.45% with no ceiling, and FUTA at a net 0.6% on the first $7,000. This is the federal floor, not the whole cost: state unemployment insurance, workers’ compensation and the paid family leave contribution depend on the state and on your own claims history, and health insurance sits on top of all of it. The tables below give the state spread.

##### Employment Cost Calculator

*Indicative figures only and not definitive legal advice. Local regulations change frequently. [Consult an expert](/contact-us/)

##### United States

  Annually Monthly

|  | British Pound | United States |
| --- | --- | --- |
| Base Salary (per month) |  |  |
| Employer Contributions |  |  |
| Total Cost (Annual) |  |  |
| Total Cost (Monthly) |  |  |

Employer of Record services in [Learn more](#)
Payroll Outsourcing in [Learn more](#)

## Know your US hiring costs before you commit

Tell us the role, the salary and the state – we’ll send back the full US employer cost, the state unemployment and paid leave position included, within one business day.

[Get a Custom Payroll Quote](https://topsourceworldwide.com/contact-us/)

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> “Excellent service, especially from our account manager who has gone above and beyond to help us use the platform effectively. Our manager, significantly simplifies my workload. It is like having your own TopSource HR representative on your team.”

Chief Human Resources Officer,

> “TopSource has been our go-to resource for international hiring. They are responsive, thorough, respectful and knowledgeable. The Client Success team has provided us with the utmost customer service, and the more we use TopSource, the more, it gives us access to more resources and knowledge.”

Senior Manager, Human Resources ,

## Employer Costs in the United States Explained

US employer statutory payroll cost is roughly 9% of salary at $50,000 and falls to about 6% at $300,000 – low by international standards, and it falls because the ceilings bite. The federal layer is FICA at 7.65%: Social Security at 6.2% on wages up to the 2026 taxable maximum of $184,500, a cap of $11,439 per employee, plus Medicare at 1.45% with no ceiling. FUTA adds a net 0.6% on the first $7,000 – $42 a year – except in California, where an outstanding federal loan puts it at 2.1% or possibly 5.9%. On top sits state unemployment insurance, where the wage base varies eleven-fold between states, workers’ compensation, and a paid family leave contribution in around eighteen jurisdictions. One honest caveat: none of that includes health insurance, which is not a statutory payroll tax but typically adds another 8% to 12% of payroll and is the largest line in a real US employment budget. Here’s the breakdown.

#### The OBBBA tips and overtime changes, and what payroll must now do

The One Big Beautiful Bill Act, Public Law 119-21, was enacted on 4 July 2025 and created two new deductions for tax years 2025 through 2028. Qualified tips are deductible up to $25,000 a year, for employees in occupations that customarily and regularly received tips – a list of more than seventy occupations finalised on 10 April 2026 and organised by three-digit Treasury Tipped Occupation Codes. Qualified overtime compensation is deductible up to $12,500 for a single filer and $25,000 for a joint one. Both phase out above $150,000 of modified adjusted gross income for a single filer and $300,000 for a joint one.

The definition of qualified overtime is the part payroll teams most often get wrong. It is the premium element only – the excess over the regular rate required by section 7 of the Fair Labor Standards Act, which is the “half” in time-and-a-half, not the whole overtime payment. Overtime paid only because a state law requires it, contractual overtime and premium pay above the FLSA minimum all fall outside it. And the employee must be FLSA overtime-eligible, so exempt executive, administrative and professional staff are excluded entirely.

Neither deduction changed the withholding tables. The 2026 tables in Publication 15-T were updated for the permanent rate structure and the higher standard deduction, not for tips or overtime. An employee who wants the benefit during the year has to file an updated Form W-4; an employer must not adjust withholding unilaterally.

What did change is reporting, and it is mandatory for 2026 wages. Form W-2 gains box 12 code TP for total cash tips reported to the employer, code TT for total qualified overtime compensation, code TA for employer contributions under a section 128 Trump account program, and a new box 14b for the Treasury Tipped Occupation Code. Separate reporting was optional for tax year 2025 and the IRS accepted an unstructured disclosure. From 2026 the payroll system has to decompose overtime into regular-rate and premium components and carry an occupation code against every tipped employee. A system that cannot do the first cannot populate code TT.

#### FICA, and why the effective rate falls with salary

The employer’s Federal Insurance Contributions Act liability has two parts. Social Security is 6.2% on wages up to the 2026 taxable maximum of $184,500, a ceiling of $11,439 per employee, matched by the employee. Medicare is 1.45% each with no ceiling at all. On top, the Additional Medicare Tax of 0.9% applies to the employee only once wages pass $200,000 in a calendar year – there is no employer match, and the employer must start withholding at $200,000 regardless of the employee’s filing status, with any over- or under-withholding settled on the individual’s return.

Because Social Security caps and Medicare does not, the employer’s combined FICA rate falls from 7.65% on the first $184,500 to 1.45% on everything above it. Add the unemployment layer, which caps far lower still, and total employer statutory cost drops from roughly 9% of salary at $50,000 to about 6% at $300,000.

That is genuinely low by international standards – a comparable employee costs a Brazilian employer around 51% on top of salary and a Spanish one around 32%. The reason the United States does not feel cheap is that the statutory layer is not where the money goes. Employer-sponsored health insurance is not legally required for most purposes, but for any employer competing for staff it is unavoidable, and it typically adds another 8% to 12% of payroll, plus retirement plan matching and any state paid-leave contribution. A US employment budget built from statutory rates alone will understate the real cost by a wide margin, and that is the single most common error we see in foreign parents’ models.

#### Unemployment insurance: one federal layer, fifty-four state ones

Federal unemployment tax is 6.0% on the first $7,000 of each employee’s wages, reduced by a 5.4% credit for state unemployment taxes paid, giving a standard net rate of 0.6% – $42 per employee per year, reported annually on Form 940. The credit is reduced where a state has an outstanding federal loan. For 2025 that meant California at 1.2% and the US Virgin Islands at 4.5%.

For 2026 the position is not finally determined until after 10 November. The Virgin Islands repaid its loan on 30 April 2026, leaving California as the only jurisdiction with an outstanding advance – $18.9bn as at 21 August 2026. The potential reduction there is 1.5% with a benefit cost rate waiver, giving net FUTA of 2.1%, or 5.3% without one, giving 5.9%. It is worth knowing which of those is the base case: in 2025 both California and the Virgin Islands applied for that waiver and the Employment and Training Administration determined that each of them satisfied the statutory conditions, so no benefit cost rate add-on applied. Plan on 2.1% net FUTA in California – $147 per employee – and treat 5.9% as the tail risk rather than the even bet.

State unemployment insurance is where the real variation sits, and it is not a rate you can look up once. Each of the fifty states, the District of Columbia and the territories sets its own taxable wage base and its own rate schedule. The base runs from $7,000 in California, Florida, Louisiana and Puerto Rico up to $78,200 in Washington, with Hawaii at $64,500, Idaho at $58,300 and Oregon at $56,700 – an eleven-to-one spread that makes the state an employee sits in matter more than their salary. New employers pay a fixed statutory entry rate, typically 1% to 3.5% and higher in construction, for two or three years, after which the rate is recalculated annually from the employer’s own claims history within a schedule that also flexes with the state trust fund’s solvency. Rates reach above 12% in the widest state.

Unemployment insurance is employer-funded everywhere except Alaska, New Jersey and Pennsylvania, where employees contribute too. And workers’ compensation is a separate, wholly employer-funded, state-mandated insurance in every state except Texas, the only one where private coverage is optional – a Texas non-subscriber must notify the state and file annual reports, and gives up the exclusive-remedy defence in exchange, which exposes it to negligence claims.

#### State income tax, local tax and the paid leave layer

Eight states levy no individual income tax at all: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas and Wyoming. Everywhere else there is a state withholding obligation with its own tables, its own certificate and its own filing calendar. Several states then have local income taxes underneath – Pennsylvania’s local earned income tax, Ohio’s municipal taxes, New York City, Maryland’s county piggyback, and city or occupational levies in Missouri, Kentucky, Indiana, Alabama and Colorado. For a multi-state employer this is the layer that generates the most registrations and the most missed filings.

The fastest-moving layer is paid leave. Mandatory state disability or paid family and medical leave contributions now exist in around eighteen jurisdictions, each with its own rate, wage cap, employer-share threshold and start date. California’s SDI is 1.3% employee-funded on all wages with no ceiling. Washington’s PFML total premium rose to 1.13% for 2026, split roughly 71% employee and 29% employer, with employers under fifty exempt from the employer share, and Washington also runs the separate WA Cares long-term care premium at 0.58% of all wages. Massachusetts is 0.88% in total for employers with twenty-five or more covered individuals. Colorado’s FAMLI fell slightly to 0.88% split evenly, with employers of one to nine remitting only the employee half. Connecticut is 0.5% employee-funded. New York’s PFL is 0.432% employee-funded with an annual maximum of $411.91.

Three 2026 changes matter. Minnesota Paid Leave started on 1 January 2026, with premiums and benefits both live and the first premium payment due 30 April 2026; the employer pays at least half. The District of Columbia’s employer rate jumped from 0.26% to 0.75%. And Maryland’s FAMLI has been delayed again – payroll deductions now begin 1 January 2027 and benefits in 2028, so there is no Maryland obligation in 2026 at all. Rhode Island cut its TDI rate to 1.1% but raised the wage base to $100,000; Delaware’s benefits began in January and Maine’s in May.

#### Filing, the ACA mandate, and ending employment

Federal employment taxes are reported quarterly on Form 941 and annually on Form 940, and deposited either monthly or semi-weekly depending on a lookback period rather than on the employer’s preference. Accumulate $100,000 of undeposited liability and the next-business-day rule applies immediately, overriding whichever schedule you were on. Deposits go through EFTPS. Forms W-2 and W-3 are due to the Social Security Administration by 31 January, and the electronic filing threshold is ten returns of all types combined – low enough that almost every employer files electronically. New hires must be reported to the state within twenty days, and Form I-9 must be completed for every employee, with E-Verify mandatory for federal contractors and in a number of states.

The Affordable Care Act employer mandate applies to any employer averaging fifty or more full-time equivalent employees. It requires an offer of minimum essential coverage that is both affordable and of minimum value, tested against an affordability percentage that is reset annually, and it is enforced through two penalties under section 4980H – one for failing to offer coverage at all and a smaller one for offering coverage that is unaffordable or inadequate. Compliance is evidenced by Forms 1094-C and 1095-C. For a foreign parent hiring its first fifty US employees, this is the threshold that changes the nature of the obligation, and it is measured on full-time equivalents rather than headcount.

Employment in the United States is at will. There is no statutory notice period, no statutory severance and no general redundancy payment. What does exist is the WARN Act, which requires sixty days’ notice of a plant closing or mass layoff by employers with a hundred or more employees, plus a set of state mini-WARN acts with lower thresholds – New York’s applies at fifty employees. Final paycheck timing is set by state law and varies from immediately on termination to the next regular payday. And COBRA gives departing employees the right to continue group health coverage at their own cost, with notice obligations that sit on the employer.

One structural question worth settling early: PEO or payroll provider. A professional employer organisation becomes a co-employer and files under its own federal identification number, which simplifies multi-state registration but ties your workforce to their arrangement and their benefit plans. A managed payroll provider files under your own EIN and state accounts, which keeps the employment relationship and the plan choices with you. Neither is wrong; they are different structures, and moving between them mid-year creates wage base restart problems that are worth avoiding.

## US employer contribution rates, 2026

| Contribution | Employer | Employee | Applies to |
| --- | --- | --- | --- |
| Social Security (OASDI) | 6.2% | 6.2% | Wages to the 2026 taxable maximum of $184,500. Maximum $11,439 each |
| Medicare (HI) | 1.45% | 1.45% | All wages, no ceiling |
| Additional Medicare Tax | None — no employer match | 0.9% | Employee only, withheld on wages above $200,000 in a calendar year regardless of filing status |
| Total FICA | 7.65% to $184,500, then 1.45% | 7.65%, then 1.45%, then 2.35% above $200,000 | The reason employer cost falls as salary rises |
| FUTA | 0.6% net (6.0% less the 5.4% state credit) | — | First $7,000 of wages – $42 per employee. Form 940 annually |
| FUTA credit reduction | California: 1.5% potential for 2026 | — | Only California has an outstanding federal advance. Net 2.1%, or 5.9% without a benefit cost rate waiver. Not finally determined until after 10 November 2026 |
| State unemployment (SUTA) | State rate × state wage base | Employee share in AK, NJ and PA only | Wage bases from $7,000 (CA, FL, LA, PR) to $78,200 (WA). New employer rates typically 1%–3.5% |
| Workers’ compensation | By classification and experience rating | — | State-mandated, employer-funded. Optional for private employers in Texas only |
| State disability / PFML | 0% to about 0.44% employer share | 0.4% to 1.3% | Around eighteen jurisdictions. Minnesota new on 1 January 2026; DC rose to 0.75%; Maryland delayed to 2027 |
| Federal income tax | — | 10% to 37% across seven brackets | Withheld per Form W-4 and Publication 15-T. Rate structure made permanent by OBBBA |
| State income tax | — | 0% to about 13% | Eight states levy none. Local income taxes exist in PA, OH, NY, MD, MO, KY, IN, AL and CO |
| Federal minimum wage | $7.25 an hour | — | Unchanged since July 2009. Most states are higher and the state rate prevails |

### What changed for 2026: the OBBBA payroll items

| Item | 2026 position | What it means |
| --- | --- | --- |
| New W-2 box 12 code TP | Total cash tips reported to the employer | Mandatory for tax year 2026. Optional and unstructured for 2025 |
| New W-2 box 12 code TT | Total qualified overtime compensation | The FLSA premium element only – not total overtime pay. Payroll must decompose the two |
| New W-2 box 12 code TA | Employer contributions to a section 128 Trump account | Up to $2,500 a year, excluded from the employee’s income. Proposed regulations only, issued 11 August 2026 |
| New W-2 box 14b | Treasury Tipped Occupation Code | A three-digit code per tipped employee, from the list finalised 10 April 2026 |
| Qualified tips deduction | Up to $25,000 a year, 2025–2028 | Phases out above $150,000 single / $300,000 joint MAGI. Not reflected in withholding tables |
| Qualified overtime deduction | $12,500 single / $25,000 joint, 2025–2028 | Same phase-out. Employee must be FLSA overtime-eligible |
| Information reporting threshold | Raised from $600 to $2,000 | Applies to 1099-NEC and 1099-MISC, and to W-2 reporting of wages with no tax withheld. Indexed after 2026 |
| Moving expense exclusion | Eliminated | Except for the Armed Forces and the intelligence community |
| Deposit schedules | Monthly or semi-weekly, set by a lookback period | Plus the $100,000 next-day rule, which overrides both |
| Electronic filing threshold | 10 returns of all types combined | Effectively universal electronic filing |

### Employer statutory cost by state, 2026

| State | SUTA wage base | PFML employer share | $50,000 | $100,000 | $184,500 | $300,000 |
| --- | --- | --- | --- | --- | --- | --- |
| Florida | $7,000 | None | 9.0% | 8.8% | 8.7% | 6.2% |
| Texas | $9,000 | None | 9.1% | 8.8% | 8.7% | 6.2% |
| California | $7,000 | SDI employee-funded | 9.2% | 8.9% | 8.7% | 6.3% |
| New York | $13,000 | PFL employee-funded; DBL balance | 9.3% | 8.9% | 8.7% | 6.3% |
| Massachusetts | $15,000 | 0.42% (25+ covered) | 9.8% | 9.4% | 9.2% | 6.6% |
| Colorado | $28,000 | 0.44% | 10.5% | 9.7% | 9.4% | 6.7% |
| Oregon | $56,700 | 0.40% | 11.5% | 10.4% | 9.7% | 6.9% |
| Washington | $78,200 | 0.32% + WA Cares employee | 11.4% | 10.9% | 9.9% | 7.0% |

### Where the money actually goes

| Component | At $50,000 | At $100,000 | At $300,000 | Note |
| --- | --- | --- | --- | --- |
| FICA – Social Security | $3,100 | $6,200 | $11,439 | Caps at the $184,500 taxable maximum |
| FICA – Medicare | $725 | $1,450 | $4,350 | No ceiling |
| FUTA | $42 | $42 | $42 | 0.6% of the first $7,000. California: $147 |
| SUTA at 2.5% | $175 – $1,250 | $175 – $1,955 | $175 – $1,955 | The wage base is a ceiling, so below it the charge follows salary |
| Workers’ compensation at 0.89% | $445 | $890 | $2,670 | Clerical classification; high-hazard classes are ten times higher |
| Paid family leave employer share | $0 – $160 | $0 – $320 | $0 – $590 | Zero in most states, up to about 0.44% where it applies |
| Total statutory employer cost | ≈ $4,487 – $5,722 | ≈ $8,757 – $10,857 | ≈ $18,676 – $21,046 | 9.0%–11.4% at $50,000, 8.8%–10.9% at $100,000, 6.2%–7.0% at $300,000 |
| Health insurance (not statutory) | Typically 8% – 12% of payroll |  |  | Voluntary in law, unavoidable in practice. Excluded from every figure above |

The cost tables assume state unemployment at 2.5%, workers’ compensation at 0.89% for a clerical classification, and the paid family leave employer share where one applies. Ranges run from Florida at the low end to Washington at the high end. They include FICA and FUTA and exclude health insurance, retirement matching, and state and local income tax, which is withheld from the employee rather than paid by the employer. State unemployment rates are employer-specific: a new employer pays a fixed entry rate for two or three years, after which the rate is recalculated annually from its own claims history within a schedule that also flexes with the state trust fund’s solvency, and real rates run from about 0.06% to over 12% – that assumption is the one most likely to move your number. Workers’ compensation is set by occupational classification and experience rating, and clerical and high-hazard classes differ by an order of magnitude, so there is no usable national average. California’s figures include the 2.1% net FUTA rate arising from its outstanding federal advance; if the benefit cost rate waiver is refused, add a further $266 per employee. These are TopSource calculations from the verified 2026 rates, not published figures.

Rates, ceilings and thresholds shown are for the 2026 calendar year and were verified on 9 September 2026. Federal figures reset on 1 January; state unemployment rates are issued in the autumn for the following year; paid family leave rates change each January; state minimum wages change on 1 January and 1 July; and the FUTA credit reduction for 2026 is not determined until after 10 November 2026. This page is general information, not tax or legal advice.

[Get a Custom Payroll Quote](https://topsourceworldwide.com/contact-us/)

## How our US payroll service works

1. Map your setup

We confirm your federal employer identification number and deposit schedule, and then work state by state: which states your employees actually work in, whether each requires withholding registration, unemployment registration or both, whether a local income tax applies at city or county level, which paid family leave programme covers them and what the employer share is, and your workers’ compensation classification. Then two threshold questions – whether you are at or approaching fifty full-time equivalents for the ACA mandate, and whether a PEO or a direct-filing arrangement is the right structure. Remote hires are the recurring surprise: one employee in a new state is a new set of registrations.

2. Migrate or onboard

Employees are set up with Form W-4 and the state equivalent, Form I-9 completed within the statutory window, E-Verify where it applies, and new hire reporting filed within twenty days. We carry over year-to-date wages accurately, because every ceiling depends on them – Social Security at $184,500, each state’s unemployment base, the $200,000 Additional Medicare threshold, and each paid leave programme’s own cap. A wrong opening balance means a wrong ceiling for the rest of the year. For 2026 we also configure the new W-2 fields: separating the FLSA premium element of overtime, and assigning a Treasury Tipped Occupation Code to every tipped employee.

3. Run and review

Each pay period you receive a payroll report for approval before anything is paid – gross to net per employee, employer taxes itemised federal and by state, employees approaching a Social Security, unemployment or Additional Medicare threshold flagged, qualified tips and the overtime premium element accumulated separately for W-2 purposes, and variances explained. Nothing is paid, deposited or filed until you approve it.

4. Deposit, file and report

Federal deposits go through EFTPS on your assigned monthly or semi-weekly schedule, with the $100,000 next-day rule monitored in real time rather than discovered afterwards. Form 941 quarterly, Form 940 annually, state withholding and unemployment returns on each state’s own calendar, paid family leave premiums where they apply, and Forms W-2 and W-3 to the Social Security Administration by 31 January. Forms 1094-C and 1095-C where the ACA mandate applies.

5. Stay current

The federal layer resets on 1 January – the Social Security wage base, the brackets, the standard deduction. The state layer moves constantly: unemployment rates and wage bases in the autumn for the following year, paid leave rates each January, minimum wages on 1 January and 1 July, and FUTA credit reduction determined only after 10 November. We apply each change, reconcile the new W-2 fields, re-verify the figures on this page, and brief you on what is coming.

## Why TopSource for US Payroll

TopSource for payroll, Employer of Record or any other of our services represents a simpler, more reliable and transparent option.

We don’t hide fees or sneak price increases. We run US payroll in-house and file under your own EIN and state accounts rather than becoming a co-employer – the same team that files your 941 answers your calls. You get a named account manager, one consolidated monthly invoice covering salaries, taxes and fees, and one live Portico view of the United States beside every other country we run for you. Portico syncs with your time-tracking, leave and HR systems via API – set up by our onboarding team, not left to yours. GDPR, SOC 2 and ISO 27001 certified.

[Global Payroll](https://topsourceworldwide.com/global-payroll/)
[Get Started](https://topsourceworldwide.com/contact-us/)

## Other services Accelerating your growth in the United States and beyond

#### TopSource goes far beyond payroll, acting as your end-to-end partner in global workforce management. From Employer of Record (EOR) services and seamless entity setup to localized accountancy and fractional HR support, we cover every aspect of international employment.

### Global Employer of Record (EOR) services

With our Global EOR services, you can hire talent in any country without establishing a legal entity. We handle employment contracts, payroll, benefits, and compliance on your behalf, enabling fast, risk-free global expansion.

### Actionable HR Advisory

On demand access to our fractional and regional HR professionals who understand local laws, cultures, and best practices. Bespoke talent intelligence including salary, business and talent market benchmarking.

### Global entity management

Our global entity management team helps you establish and maintain your corporate entities worldwide. We ensure full compliance with local laws and regulations, streamline administrative processes, and minimize risk — so you can focus on growing your business.

### Accounting

We offer comprehensive accounting solutions tailored to meet your international needs. From bookkeeping and financial reporting to tax filings and audits, our services help you maintain transparency, accuracy, and compliance in every jurisdiction.

## Meet our experts for the United States

Whether you’re entering the market or scaling operations, our specialists provide the insight and guidance you need to succeed in one of the world’s most dynamic and regulated employment landscapes. With TopSource, you’re backed by real experts, every step of the way.

[Our People](https://topsourceworldwide.com/our-people/)

## Beyond a payroll service **A globalization accelerator**

A payroll platform for your employees is just the beginning. We are constantly evaluating your entire organisation to identify compliance issues and ways to accelerate your global growth.

- [Payroll platform](#)
- [Audit](#)
- [Intelligence](#)
- [Advisory](#)

##### Payroll platform

###### Global payroll simplified

Your intuitive hub for paying global teams. Simple, powerful, and designed to scale with you — no complexity, just clarity.

##### Audit

###### Eliminate barriers to growth

Avoid compliance issues across your global workforce and uncover opportunities to improve profitability. On a quarterly basis we’ll help you audit your global talent strategy to ensure it aligns with your business goals.

##### Intelligence

###### Build a data-driven talent strategy

Grow confidently and profitably with access to the latest TopSource insights & data on hiring markets, salary benchmarking & benefits.

##### Advisory

###### Expert guidance that turns complexity into clarity.

Whether you’re managing a global acquisition or entering a new market, you get clear guidance to navigate complex decisions, avoid delays, and accelerate your global expansion.

## US payroll FAQs

### What are employer payroll taxes in the United States?

US employer statutory payroll cost is roughly 9% of salary at $50,000 and about 6% at $300,000. The federal layer is FICA at 7.65% – Social Security at 6.2% on wages to $184,500 in 2026, plus Medicare at 1.45% with no ceiling – and FUTA at a net 0.6% on the first $7,000. On top sits state unemployment insurance, which varies enormously, workers’ compensation, and a paid family leave contribution in around eighteen jurisdictions. Health insurance is not a statutory payroll tax but typically adds another 8% to 12% of payroll in practice.

### What is the new W-2 reporting for tips and overtime in 2026?

From tax year 2026, employers must report qualified tips and qualified overtime separately on Form W-2: box 12 code TP for total cash tips reported to the employer, box 12 code TT for total qualified overtime compensation, box 12 code TA for employer contributions to a section 128 Trump account, and new box 14b for the Treasury Tipped Occupation Code. Separate reporting was optional for tax year 2025 and could be made in an unstructured way. Code TT requires the FLSA premium element of overtime only, not total overtime pay, so payroll systems must be able to decompose the two.

### What is the Social Security wage base for 2026?

The Social Security taxable maximum for 2026 is $184,500, up from $176,100 in 2025. At 6.2% that is a maximum contribution of $11,439 for the employer and the same for the employee. Medicare has no wage ceiling at 1.45% each, and an Additional Medicare Tax of 0.9% applies to the employee only on wages above $200,000, with no employer match.

### Does the no tax on overtime deduction change payroll withholding?

No. The deduction for qualified overtime compensation – up to $12,500 for a single filer and $25,000 for a joint one, for tax years 2025 through 2028 – is claimed on the employee’s annual return, and the 2026 withholding tables in Publication 15-T were not reduced for it. An employee who wants the benefit during the year must file an updated Form W-4. Employers should not adjust withholding unilaterally. Qualified overtime means the FLSA premium element only, and the employee must be FLSA overtime-eligible.

### Which states have a FUTA credit reduction in 2026?

California is the only jurisdiction with an outstanding federal unemployment advance as at September 2026, so it is the only one facing a 2026 FUTA credit reduction. The potential reduction is 1.5% with a benefit cost rate waiver, giving a net FUTA rate of 2.1%, or 5.3% without one, giving 5.9%. In 2025 California applied for that waiver and the Employment and Training Administration determined that it met the statutory conditions, so 2.1% is the base case rather than the optimistic one. The US Virgin Islands repaid its loan on 30 April 2026. The position is not finally determined until after 10 November 2026.

### How does state unemployment insurance work in the US?

State unemployment insurance is set separately by each of the fifty states, DC and the territories, each with its own taxable wage base and rate schedule. Wage bases for 2026 run from $7,000 in California, Florida, Louisiana and Puerto Rico to $78,200 in Washington. New employers pay a fixed entry rate, typically between 1% and 3.5% and higher in construction, and after two or three years the rate is recalculated annually from the employer’s own claims history. It is employer-funded everywhere except Alaska, New Jersey and Pennsylvania.

### Which states have a paid family leave payroll contribution?

Around eighteen jurisdictions have a mandatory state disability or paid family and medical leave payroll contribution in 2026, including California, New York, New Jersey, Rhode Island, Hawaii, Washington, Massachusetts, Connecticut, Oregon, Colorado, Delaware, Maine, Minnesota and the District of Columbia. Rates, wage caps and employer-share thresholds differ in every one. Minnesota Paid Leave began on 1 January 2026, DC’s employer rate rose from 0.26% to 0.75%, and Maryland’s programme has been delayed so that deductions begin in January 2027.

### What is the salary threshold for overtime exemption in 2026?

The 2024 Department of Labor rule that would have raised the salary threshold for the executive, administrative and professional exemptions was vacated nationwide in November 2024 in State of Texas v. Department of Labor, so the pre-2024 threshold remains the one in force. Employers who had already raised salaries in anticipation are not required to reverse them, and several states set their own higher thresholds that apply regardless of the federal position.

### Do we need a US entity to hire in the United States?

A US entity is not strictly required to have payroll obligations, but in practice one is needed to operate. An employer needs a federal employer identification number obtained on Form SS-4, and then registration for income tax withholding and unemployment insurance in every state where an employee performs work. A single remote employee can create a registration obligation, and in some states a nexus for other taxes. If you would rather not register, an Employer of Record engages the employee through an existing US entity, or a PEO acts as co-employer under its own filing numbers.

### Is there statutory severance or notice in the United States?

No. Employment in the United States is at will, with no statutory notice period, no statutory severance and no general redundancy payment. The main exception is the WARN Act, which requires sixty days’ notice of a plant closing or mass layoff by employers with a hundred or more employees, and a number of states have mini-WARN acts with lower thresholds – New York’s applies from fifty employees. Final paycheck timing is set by state law and ranges from immediately on termination to the next regular payday.

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