Taxable Wage Base Example - Introduction

The taxable wage base is the same for all employers in the state and does not change during a calendar year. Below is an example of taxable wage calculations based on the 2007 taxable wage base of $11,000.

Calculating Total, Excess, and Taxable Wages -- Quarter by Quarter

This example uses a fictitious company X, which has two employees, John Smith and Jane Doe. The employees' earnings in each quarter in the year are:

The following text follows the company through the entire year, calculating the total, excess, and taxable wages for each quarter.

[ Forward to the First Quarter ]