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Calculating Excess Wages

Please see the following table for an example of how to calculate excess wages.

Excess Wage Base for 2019 is $35,300.00

Employee 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr Total
John
Excess Wages
$8,500.00
$0.00
$8,500.00
$0.00
$8,500.00
$0.00
$8,500.00
$0.00
$34,000.00
$0.00
Mary
Excess Wages
$17,000.00
$0.00
$17,000.00
$0.00
$17,000.00
$15,700.00
$17,000.00
$17,000.00
$68,000.00
$32,700.00
Sue
Excess Wages
$1,000.00
$0.00
$1,000.00
$0.00
$1,000.00
$0.00
$1,000.00
$0.00
$4,000.00
$0.00
Total Wages $26,500.00 $26,500.00 $26,500.00 $26,500.00 $106,000.00
Excess Wages $0.00 $0.00 $15,700.00 $17,000.00 $32,700.00
Taxable Wages $26,500.00 $26,500.00 $10,800.00 $9,500.00 $73,300.00

* Contributions (taxes) are not paid on wages in excess of $35,300.00 for each employee.