Quick Payroll Facts


Columbus Area Chapter

TYPE

2004

 2005

2006

2007 2008  2009 2010
Annual Member Dues

$35

$35

$50

$50

$50

$50

$60

Member Meeting Registration

$15

$15

$15

$15

$15

$20

$20

Guest Meeting Registration

$25

$25

$25

$25

$25

$30

$30




Flat Tax Withholding Rates

TYPE

2004

2005

2006 

 2007 

2008 

2009 

2010
Federal Supplemental Wages

25.0%

25.0%

25.0%

25.0%

25.0%

25.0%

25.0%

Back-Up Withholding

28.0%

28.0%

28.0%

28.0%

28.0%

28.0%

28.0%

State of Ohio Supplemental Wages

3.5%

3.5%

3.5%

3.5%

3.5%

3.5%

3.5%



Federal Mileage Reimbursement Rates

TYPE

2004

2005

2006

2007

2008

2009

2010

Business        

$0.375

$0.405

$0.445

$0.485

$0.505

$0.55  $0.50
Relocation

$0.14

$0.15

$0.445

$0.20

$0.19

$0.24  $0.165
Charitable

$0.14

$0.14

$0.148

$0.14

$0.14

$0.14  $0.14


Salary Deferral Limits (Regular)

TYPE

2004

2005

2006

2007

2008

2009

2010

401(k), 403(b)

$13,000

$14,000

$15,000

$15,500

$15,500

$16,500

$16,500

SIMPLE Plans

$9,000

$10,000

$10,000

$10,000

$10,000

$10,000

$10,000

457 State & Local Government, Tax-exempt

$13,000

$14,000

$15,000

$15,500

$15,500

$16,500

$16,500


Social Security (OASDI) and Medicare Taxes (HI) 

Year

Type

Wage Limit

Rate

Tax Limit

2004

OASDI

$87,900

6.20%

$5,449.80

2004

HI

No limit

1.45%

No limit

2005

OASDI

$90,000

6.20%

$5,580.00

2005

HI

No limit

1.45%

No limit

2006

OASDI

$94,200

6.20%

$5,840.40

2006

HI

No limit

1.45%

No limit

2007

OASDI

$97,500

6.20%

$6,045.00

2007

HI

No limit

1.45%

No limit

2008

OASDI

$102,000

6.20%

$6,324.00

2008

HI

No limit

1.45%

No limit

2009

OASDI

$106,800

6.20%

$6,621.60

2009

HI

No limit

1.45%

No limit

2010

OASDI

$106,800

6.20%

$6,621.60

2010

HI

No limit

1.45%

No limit

Click here for our Library which contains tax forms,
tax publications, and other resources


 

 •  
PO Box 26894  •      •  Columbus, OH  43226-0894        •  admin@apacolumbus.org  


The Columbus Area Chapter is affiliated with the American Payroll Institute, Inc. (dba American Payroll Associatiion) but is an autonomous and independent organization.  American Payroll Institute, Inc. is not responsible for the liabilities, statements, or activities of any of its affiliated chapters.