Payroll Tables - The Payroll Department

2025 Payroll-Related Rate Tables:

Employer Taxes

Title	How Much?	Wage Limit
FICA – Medicare	1.45%	Unlimited
FICA – Social Security (OASDI)	6.20%	$176,100.00 per employee
FUTA (Federal Unemployment)	0.6%	$7,000.00 per employee
SUTA (CO State Unemployment)	Company Specific	$27,200.00 per employee

Employee Taxes

Title	How Much?	Wage Limit
FICA – Medicare	1.45%	Unlimited
FICA – Medicare	Additional .9%	if $200k or more
FICA – Social Security (OASDI)	6.20%	$172,100.00
Federal Withholding	based on W4
State Withholding	based on W4

Minimum Wage Info

State	Min Wage	Min Wage w/ Tip Credit
Colorado	$14.81	$11.79
New Mexico	$12.00	$7.25
Federal	$7.25	$2.13
All Other States: http://www.dol.gov/whd/minwage/america.htm#Colorado

Deferred Compensation Info

	Max EE Contribution (Per Year)	Catch Up (EE’s Over 50)
401(k), SEP, 403(b)	$23,000.00	$7,500.00
Simple IRA	$16,000.00	$3,500.00

Mileage

Health Savings Account	Federal Mileage Rate	Flexible Spending Account Maximums
H.S.A. Single	$0.67 per mile	$4,150
H.S.A. Family	$0.67 per mile	$8,300
H.S.A. Catch-Up (55+)	$0.67 per mile	$1,000
F.S.A.	$0.67 per mile	$3,200

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