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Payroll Taxes

​​​​​​​2023 Tax Rates 

The tax rates for Tax Schedule II are as follows:​


​Taxable minimum rate:​​


​Taxable maximum rate:
​Taxable base tax rate: ​2.1% (new employer rate)
​Special payroll tax offset:
​0.12% (0.0012) for 1st quarter
​0.09% (0.0009) for 2nd quarter
​0.09% (0.0009) for 3rd quarter
​0.09% (0.0009) for 4th quarter
 The taxable wage base for 2023 is $50,900

Filing Due Dates

​​​Contributions Unit

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