Fillable Printable Tax Rates, Wage Limits, And Value Of Meals And Lodging (De 3395)
Fillable Printable Tax Rates, Wage Limits, And Value Of Meals And Lodging (De 3395)
Tax Rates, Wage Limits, And Value Of Meals And Lodging (De 3395)
Tax Rates, Wage Limits, and Value of Meals and Lodging
YEAR
MAXIMUM
TAXABLE
WAG E BASE
UI DI
MAXIMUM
UI TAX %
Unrated Rated
ETT
%
SDI
TAX
%
DI ELECT.
COVERAGE
Qtrly.
Wages Tax %
VALUE OF MEALS
DAY
BR.
LU.
DI.
UNID.
2017
7,000
110,902
3.4
6.2
0.1
0.90
4.55
11.50
2.35
3.55
5.60
4.15
2016
7,000
106,742
3.4
6.2
0.1
0.90
4.67
11.40
2.35
3.50
5.55
4.10
2015
7,000
104,378
3.4
6.2
0.1
0.90
3.90
11.05
2.25
3.40
5.40
3.95
2014
7,000
101,636
3.4
6.2
0.1
1.00
*
3.67
10.90
2.25
3.35
5.30
3.90
2013
7,000
100,880
3.4
6.2
0.1
1.00
*
3.09
10.85
2.35
3.30
5.20
3.80
2012
7,000
95,585
3.4
6.2
0.1
1.00
*
3.05
10.55
2.30
3.20
5.05
3.65
2011
7,000
93,316
3.4
6.2
0.1
1.20
*
2.82
10.30
2.25
3.15
4.90
3.60
2010
7,000
93,316
3.4
6.2
0.1
1.10
*
2.57
10.35
2.25
3.15
4.95
3.60
* The DI Elective Coverage quarterly wages are the greater of $1,150, or
25 percent of the profit shown on the individual’s IRS Schedule SE, as reported
on or before April 15 of the preceding tax year (e.g., on the 2015 IRS schedule
for 2017).
NOTE:
Lodging: (66.67 percent of ordinary rental value, but not to exceed the
Maximum or be less than the Minimum listed under the Value of Lodging
table.) These values apply to non-maritime employees only.
VALUE OF LODGING
Year Max. Per Month Min. Per Week
2017
2016
2015
2014
2013
2012
2011
2010
$1387
$1332
$1287
$1255
$1224
$1206
$1193
$1190
$45.00
$43.20
$41.75
$40.70
$39.90
$39.10
$38.70
$38.60
DE 3395 Rev. 60 (1-17) (INTERNET) Page 1 of 1 CU
