United States

Labour, tax, social security & leave law — the exact verified parameters PayClics payroll runs on.

✓ Verified 2026-08 (2026 tax year; IRS Pub 15-T + official state publications)USD
Income tax
10% – 37% federal + state tax
Social Security (FICA)
6.2% + 6.2%
employee + employer · 2026 wage base $184,500
Medicare
1.45% + 1.45%
+0.9% employee surcharge above $200,000 · no wage cap
Unemployment (employer only)
FUTA 0.6% + state SUTA
FUTA on first $7,000 · SUTA wage base & rate vary by state
Annual leave
10 days
Sick leave
5 days
Working time
8 h/day · 40 h/week max
Weekend: Sunday + Saturday
Overtime
×1.5
normal day / rest day & holidays
Minimum wage
1,257 USD

The full verified breakdown is free for PayClics users

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This guide reflects the verified parameters PayClics payroll computes with, including their verification date. It is provided for information and is not legal advice.