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2018 Social Security and State Disability Insurance rate changes

Dec 15, 2017

2018 Social Security

For 2018, the social security wage base increases to $128,400 for a maximum tax of $7,960.80 for both employees and employers. The FICA tax rate is still 6.2% for both employees and employers. As in prior years, there is no limit to the wages subject to the Medicare tax; therefore all wages are still subject to the 1.45% tax. Wages paid in excess of $200,000 will be subject to an extra 0.9% Medicare tax that will only be withheld from the employees' wages. Pacific will not pay the extra Medicare tax. Please refer to for additional Medicare tax information. 

2018 State Disability Insurance

Beginning Jan. 1, 2018, the taxable wage base will increase to $114,967 of your calendar year earnings. The Plan withholding rate will be 1.0%, therefore, the maximum annual Plan contribution will increase to $1,149.67. 

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