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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 2025 is $48,900.00

Employee 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr Total
John
Excess Wages
$11,750.00
$0.00
$11,750.00
$0.00
$11,750.00
$0.00
$11,750.00
$0.00
$47,000.00
$0.00
Mary
Excess Wages
$23,500.00
$0.00
$23,500.00
$0.00
$23,500.00
$21,600.00
$23,500.00
$23,500.00
$94,000.00
$45,100.00
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 $36,250.00 $36,250.00 $36,250.00 $36,250.00 $145,000.00
Excess Wages $0.00 $0.00 $21,600.00 $23,500.00 $45,100.00
Taxable Wages $36,250.00 $36,250.00 $14,650.00 $12,750.00 $99,900.00

* Contributions (taxes) are not paid on wages in excess of $48,900.00 for each employee.