Commercial Regulation
United States Payroll
US payroll regulation covering Federal Income Tax (IRS Pub 15-T, all W-4 paths), FICA (Social Security + Medicare + Additional Medicare), FUTA/SUI, state income tax withholding (official methods of 41 income-tax states and DC, multi-state allocation), state programs (CA/NJ/HI/RI SDI, WA/CT/CO/OR/MA PFML, NY PFL, NJ FLI, PA UC), pre-tax deductions (401k/HSA/FSA, SECURE 2.0 §109/§603), FLSA overtime (FWW, day-rate, shift differentials, state daily OT for CA/NV/CO/AK, retro OT true-up), state supplemental withholding, minimum wage validation (federal/state/local, 6 cities), wage garnishments, and employer benefits. All pay frequencies (weekly, biweekly, semimonthly, monthly) with tax year, year-to-date limits, and reporting by pay date.
Calendar Year 2026
97 Tests
Weekly · Biweekly · Semimonthly · Monthly
W-2 · Form 941 · Form 940
66
Wage Types
7
Reports
15
Cases
97
Integration Tests
Regulation Overview
US.Payroll · 2026
Federal core + 5 data satellites + Consolidation layer
Federal Income Tax — IRS Pub 15-T (7 brackets)
Worksheet 1A line 1g (MFJ / other)$12,900 / $8,600
Pay periods per year (Table 3)Weekly 52 · Biweekly 26 · Semimonthly 24 · Monthly 12
Supplemental Flat / over $1 million22 % / 37 %
W-4 Steps 2–4c supportedAll paths implemented
Pay Frequency & Pay Date
Pay frequency from the payroll calendarWeek · BiWeek · SemiMonth · CalendarMonth
Tax year, YTD limits, wage basesBy pay date (26 CFR § 31.3402(a)-1(b))
Form 941 quarter · W-2 / Form 940 yearWages paid in the quarter / year
27 biweekly / 53 weekly pay datesAnnualized with Table 3 periods
FICA — Social Security & Medicare
Social Security EE / ER6.2 % / 6.2 %
SS Wage Base$184,500
Medicare EE / ER1.45 % / 1.45 %
Additional Medicare EE (> $200k)0.9 %
FUTA net rate / wage base0.6 % / $7,000
Pre-Tax Deductions (Three-Base Cascade)
401k annual / catch-up (age 50–59)$24,500 / $32,500
401k super catch-up (age 60–63, SECURE 2.0 §109)$35,750
Roth catch-up routing (§603, prior-yr FICA wages > $150k)Mandatory Roth if prior-year Box 3 > $150k
HSA self / family (HDHP)$4,400 / $8,750
FSA health (§125), per plan year$3,400
State Programs — WT 5600–5630
SDI — CA 1.3 % (no cap), NJ TDI 0.19 %, HI TDI 0.5 % (weekly cap), RI TDI 1.1 % — WT 5600State-specific rates / wage bases
PFML — WA 0.46 %, CT 0.5 %, CO 0.44 %, OR 0.6 %, MA 0.46 % — WT 5610PFMLRate / wage base
PFL — NY 0.432 %, NJ FLI 0.23 % — WT 5620PFLRate / wage base
PA UC 0.07 % (no cap) — WT 563043 P.S. §781.1
Work-state change within a pay periodWages split by working days
Certification Requirements
Required Registrations & Filing Certifications
Customer responsibility — Payroll Engine provides calculation results, not filing
Filing & Data Registrations
IRS — EIN (Employer Identification Number)Required for all federal payroll tax filings
EFTPS (Electronic Federal Tax Payment System)Enrollment required for federal payroll tax deposits
State SUI / SDI accountsSeparate unemployment insurance registration in each state where employees work
State income tax withholdingRegistration with each state's department of revenue / taxation
Payroll Engine computes federal and state income tax withholding. Employer registration with the IRS, EFTPS enrollment, and state-level registrations are mandatory and are the sole responsibility of the deploying entity.
Deployment & Compliance
Cross-State vs Multi-Country
Cross-State
- US.Payroll core regulation standalone
- 5 data satellites (Federal Tax, FICA, Garnishment, State, Local Tax)
- IRS Pub 15-T 7-bracket FIT with all W-4 paths
- Multi-state rules per state (reciprocity, resident rule, up to 3-state allocation)
- Weekly, biweekly, semimonthly and monthly payrolls in one tenant
- Ideal for US payroll bureaus, EOR providers, HCM vendors
Multi-Country
- 17 WTs 7000–7095 multi-country consolidation interface
- TotalGross · TaxEmployee · PreTaxDeductions · FICA · EmployerBurdens · NetPay · LaborCost
- Validated by Regulation.Consolidation Guards (8000–8030)
- Ideal for EOR providers with multi-country portfolios
Regulation Stack (6 layers, fixed)
L1US.Payrollcore payroll regulation
L2Data.Federal.Tax · Data.Federal.FICA · Data.Federal.GarnishmentFederal statutory values (IRS / SSA / DOL)
L3Data.StateState withholding methods (41 states + DC), multi-state rules, SUI, state programs, min wages
L4Data.Local.TaxLocal taxes (PA Act 32, Philadelphia, NYC, Yonkers, Columbus, IN counties)
L5Customer Data-Regulationoptional: company-specific overrides
L6Regulation.Consolidationcross-country reports (WT 7000–7095)
Cases & Reports
15 case definitions · 115 CaseFields · 7 statutory & compliance reports
Reports (7)
Payslip — Employee Pay StatementPDFPer payrun · Employee
W-2 — Wage and Tax StatementPDFAnnual · Employee / IRS
Form 941 — Quarterly Federal Tax ReturnPDFQuarterly by pay date · IRS
Form 940 — Annual FUTA ReturnPDFAnnual · IRS
State W-2 — State Wage & Tax StatementPDFAnnual · one per state
W-2 XML — EFW2/SSA Electronic FilingXMLAnnual · SSA / IRS
Form 941 XML — MeF Electronic FilingXMLQuarterly · IRS MeF