Indiana Payroll · Flat 3.00% + County Tax · IRS Publication 15-T
Indiana Paycheck Calculator 2025
Estimate your Indiana take-home pay for hourly or salaried work. Indiana withholds a flat 3.00% state income tax for 2025 after WH-4 exemptions, plus a county income tax that applies to the same base, so both taxes fall together. All 92 counties are built in. No employee unemployment tax. Uses 2025 IRS Publication 15-T rates.
Pay Details
Check this on Form W-4 if you hold two jobs or your spouse also works. It switches to the higher federal Step 2 withholding schedule.
Pre-Tax Deductions (Optional)
Traditional elective deferral. Lowers federal, Indiana state, and county tax.
Cafeteria-plan medical premiums. Lowers federal, Indiana, county, and FICA wages.
Federal W-4 Adjustments (Optional)
Annual federal dependent credit total (e.g. $2,000 per child under 17)
Federal Step 4c additional withholding per paycheck
Indiana Withholding (Form WH-4)
$1,000 each. Yourself, spouse, dependents, plus any age-65/blind exemptions.
$1,500 each additional dependent / first-time dependent.
$3,000 each qualifying adopted child. Leave 0 if none.
Optional additional Indiana amount requested on Form WH-4.
Indiana County Income Tax
Indiana withholds county tax at your county-of-residence rate as of January 1. Rates effective Jan 1, 2026 (Departmental Notice #1).
Auto-filled from the county above. Override it for a nonresident work-county rate or a mid-year change. Leave 0 for a reciprocity worker with no Indiana county.
Indiana state tax is a flat 3.00% for 2025 after WH-4 exemptions, with no standard deduction. The county tax applies to the same exemption-reduced base. Indiana has no employee-paid unemployment tax and no state disability deduction.
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full Indiana payroll picture, including the county tax mechanics, employer unemployment tax, Form WH-4, and filing frequencies? Read the Indiana Payroll Taxes guide.
Indiana Payroll Taxes Guide →Short Answer
This Indiana paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), Medicare (1.45%), Indiana income tax withheld at a flat 3.00% for 2025 after WH-4 exemptions with no standard deduction, and your county income tax applied to that same exemption-reduced base. For a single filer earning $65,000 per year paid biweekly, claiming one personal exemption and living in Marion County (Indianapolis, 2.02%), gross pay is $2,500.00 per period, the Indiana state line is $73.85, the Marion County line is $49.72, and net take-home is approximately $1,957.72. Because the county tax shares the state's base, a traditional 401(k) deferral lowers both Indiana lines at once. Indiana has no employee unemployment contribution, but every one of the 92 counties levies a local income tax.
Key Takeaways
- Indiana withholds a flat 3.00% state income tax for 2025. There is no standard deduction inside the formula, so before exemptions the effective state rate is exactly 3.00%.
- Every one of the 92 counties levies its own income tax, withheld on the same wages as the state tax. Rates for 2026 run from 0.5% (Porter) to 3.00% (Randolph); Marion (Indianapolis) is 2.02%.
- Your county rate is set by where you live on January 1, not where you work. Move counties mid-year and your rate holds until the next January 1.
- WH-4 exemptions are the only reduction: $1,000 per personal exemption (line 5), $1,500 per dependent (lines 6-7), and $3,000 per adopted child (line 8).
- A traditional 401(k) deferral cuts BOTH the state and county tax, because Indiana starts from federal income and the county rides on the same base. A $7,800 deferral in Marion County saves about $392 a year across both lines. This is unlike Michigan, where a city tax on the full wage does not fall.
- Indiana has no employee-paid unemployment tax and no state disability deduction. Unemployment insurance is funded entirely by employers through the Department of Workforce Development.
- The rate is stepping down: 3.05% for 2024, 3.00% for 2025, 2.95% for 2026, and 2.90% for 2027. Supplemental wages use the same flat state rate.
2025 Indiana Paycheck Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $176,100 (2025) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000. |
| Indiana Income Tax | 3.00% flat (2025) | No cap | Applied after WH-4 exemptions. No standard deduction. 3.05% for 2024, 2.95% for 2026. |
| Indiana County Tax | 0.5% to 3.00% | No cap | All 92 counties. Same base as state tax. Residence-based on Jan 1. |
| WH-4 Personal Exemption | $1,000 each | Reduces taxable wages | Line 5. Yourself, spouse, dependents, age-65/blind. |
| WH-4 Dependent Exemption | $1,500 each | Reduces taxable wages | Lines 6-7. Additional / first-time dependent. |
| WH-4 Adopted-Child Exemption | $3,000 each | Reduces taxable wages | Line 8. Qualifying adopted child. |
| IN Unemployment (employee) | None | — | Indiana UI is employer-funded only (DWD). No employee deduction. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Which Wages Indiana Taxes
Indiana income tax begins with your federal adjusted gross income, so the wages Indiana withholds on are the same wages that are subject to federal income tax withholding. The key structural point is that the county tax uses that same reduced base, so both Indiana taxes move together:
- Federal taxable wages = gross − Section 125 medical − 401(k) elective deferral.
- Indiana state AND county base = the same federal base, then reduced by the WH-4 exemptions ($1,000 personal, $1,500 dependent, $3,000 adopted). Both the 3.00% state rate and your county rate apply to this one number. There is no separate Indiana standard deduction.
- FICA wages (Social Security, Medicare) = gross − Section 125 medical. The 401(k) deferral does not reduce FICA.
Because Indiana starts from federal income and the county tax shares the state base, a traditional deferral lowers the federal line, the state line, and the county line, which is why the calculator shows a combined Indiana saving whenever you enter a 401(k) amount. This differs from a Michigan-style city tax, which rides on the full Medicare wage and does not fall when you defer.
Social Security Tax
Social Security is 6.2% of annualized FICA wages up to the $176,100 wage base for 2025. The per-period amount is the annualized Social Security tax divided by pay periods. This calculator does not track year-to-date cumulative wages, so for workers approaching the wage base, actual withholding will stop mid-year once the limit is reached.
Medicare Tax
Standard Medicare is 1.45% on all FICA wages. The calculator adds the 0.9% Additional Medicare Tax on annualized FICA wages above $200,000, matching the employer withholding rule in IRS Topic 560: withholding starts once wages exceed $200,000 in a calendar year regardless of filing status. Final liability on Form 8959 uses filing-status thresholds ($200,000 single/HOH, $250,000 MFJ, $125,000 MFS).
Federal Income Tax Withholding
The calculator follows IRS Publication 15-T Worksheet 1A (Percentage Method for Automated Payroll Systems) for 2025:
- Annualize the per-period gross pay (multiply by pay periods per year).
- Subtract annualized Section 125 medical premiums and 401(k) elective deferrals to get federal taxable wages.
- Add Step 4a other income; subtract Step 4b additional deductions.
- Subtract the line 1g allowance: $12,900 for married filing jointly or $8,600 otherwise. If the W-4 Step 2 box is checked, subtract $0 instead. The result is the Adjusted Annual Wage Amount.
- Apply the Annual Percentage Method table for the W-4 filing status - the STANDARD schedule, or the Step 2 Checkbox schedule when the Step 2 box is checked - then divide the tentative annual withholding by pay periods.
- Subtract Step 3 dependent credits divided by pay periods, then add Step 4c extra withholding.
Indiana State and County Income Tax (Departmental Notice #1 Method)
Indiana follows the method in the Indiana Department of Revenue's Departmental Notice #1. The employer subtracts the WH-4 exemption amounts, prorated to the pay period, then applies both the flat state rate and the county rate to the same remainder:
exemptions = ($1,000 × personal) + ($1,500 × dependent) + ($3,000 × adopted)
taxable = annual wages − exemptions
state tax = 3.00% × taxable county tax = county rate × taxable
Departmental Notice #1 works its own example this way: a weekly wage of $800 with $326.92 of prorated exemptions leaves $473.08 of taxable income, on which the state tax is $473.08 × the rate and the county tax is $473.08 × the county rate, both from the identical base. This calculator reproduces that shared-base method, using the 3.00% state rate for 2025. There is no separate Indiana standard deduction, so the WH-4 exemptions are the only reduction, and any extra Indiana withholding you requested on Form WH-4 is added on top.
The Indiana County Tax
All 92 Indiana counties levy a local income tax. Withholding is based on your county of residence as of January 1 of the year; if you live out of state on January 1 but your principal place of work is an Indiana county, the work-county rate applies instead. Because the county tax uses the same exemption-reduced base as the state tax, there is no separate county allowance to compute. Select your county above and the calculator fills its 2026 rate, which you can override for a nonresident work-county rate or a mid-year situation.
No Indiana Employee Unemployment Tax
Indiana collects no employee unemployment contribution; the entire cost of Indiana unemployment insurance falls on employers through the Department of Workforce Development (DWD). Indiana also has no state disability insurance or paid-family-leave payroll deduction. That leaves an Indiana paycheck with federal taxes, the flat 3.00% state tax, and the county income tax, plus FICA.
Indiana County Income Tax Rates (Effective Jan 1, 2026)
All 92 Indiana counties, from Departmental Notice #1. Withholding uses your county of residence as of January 1. These rates are added to the flat 3.00% (2025) or 2.95% (2026) state tax on the same base.
| County | Rate | County | Rate |
|---|---|---|---|
| Adams | 1.6% | Lawrence | 1.75% |
| Allen | 1.59% | Madison | 2.25% |
| Bartholomew | 1.75% | Marion | 2.02% |
| Benton | 1.79% | Marshall | 1.25% |
| Blackford | 2.5% | Martin | 2.5% |
| Boone | 1.7% | Miami | 2.54% |
| Brown | 2.5234% | Monroe | 2.14% |
| Carroll | 2.4733% | Montgomery | 2.65% |
| Cass | 2.95% | Morgan | 2.72% |
| Clark | 2% | Newton | 1% |
| Clay | 2.35% | Noble | 1.75% |
| Clinton | 2.65% | Ohio | 2% |
| Crawford | 1.65% | Orange | 1.75% |
| Daviess | 1.5% | Owen | 2.5% |
| Dearborn | 1.4% | Parke | 2.65% |
| Decatur | 2.45% | Perry | 1.4% |
| DeKalb | 2.13% | Pike | 1.2% |
| Delaware | 1.5% | Porter | 0.5% |
| Dubois | 1.2% | Posey | 1.45% |
| Elkhart | 2% | Pulaski | 2.85% |
| Fayette | 2.82% | Putnam | 2.3% |
| Floyd | 1.89% | Randolph | 3% |
| Fountain | 2.1% | Ripley | 2.38% |
| Franklin | 1.7% | Rush | 2.15% |
| Fulton | 2.88% | St. Joseph | 1.75% |
| Gibson | 1.3% | Scott | 2.16% |
| Grant | 2.75% | Shelby | 1.7% |
| Greene | 2.35% | Spencer | 0.8% |
| Hamilton | 1.1% | Starke | 1.71% |
| Hancock | 1.94% | Steuben | 1.99% |
| Harrison | 1% | Sullivan | 1.7% |
| Hendricks | 1.7% | Switzerland | 1.45% |
| Henry | 2.02% | Tippecanoe | 1.28% |
| Howard | 2.35% | Tipton | 2.6% |
| Huntington | 1.95% | Union | 2.75% |
| Jackson | 2.1% | Vanderburgh | 1.25% |
| Jasper | 2.864% | Vermillion | 1.5% |
| Jay | 2.5% | Vigo | 2% |
| Jefferson | 1.03% | Wabash | 2.9% |
| Jennings | 2.5% | Warren | 2.12% |
| Johnson | 1.4% | Warrick | 1% |
| Knox | 1.7% | Washington | 2% |
| Kosciusko | 1% | Wayne | 1.25% |
| LaGrange | 1.65% | Wells | 2.1% |
| Lake | 1.5% | White | 2.32% |
| LaPorte | 1.45% | Whitley | 1.6829% |
Real-World Paycheck Scenarios
Scenario 1: Salaried Single Filer in Marion County
Devin earns $65,000 per year in Indianapolis, paid biweekly, filing single with a standard federal W-4 and claiming one personal exemption on Form WH-4. He lives in Marion County, so his county rate is 2.02%. He has no 401(k) deferral and no cafeteria-plan premiums. His biweekly gross is $65,000 ÷ 26 = $2,500.00.
Indiana detail: Devin's annual wages of $65,000 are reduced by one $1,000 personal exemption to $64,000, the shared Indiana base. The state tax is $64,000 × 3.00% = $1,920.00 annual, divided by 26 = $73.85 per period. The Marion County tax is the same $64,000 × 2.02% = $1,292.80 annual, divided by 26 = $49.72. His combined Indiana rate is about 4.90% of gross. A worker in low-rate Porter County (0.5%) would pay only about $12.31 of county tax instead, while a resident of top-rate Randolph County (3.00%) would pay about $73.85, on the same salary.
Scenario 2: The 401(k) Deferral That Cuts State AND County Tax
Renee earns $85,000 per year in Indianapolis, paid biweekly, filing single with one WH-4 personal exemption, and lives in Marion County (2.02%). She defers $300 per period to a traditional 401(k) ($7,800 per year). The deferral lowers her federal, Indiana state, and Indiana county wages all to $76,200 before the exemption, because the county rides on the same base as the state.
Renee's Indiana state tax of $87.92 comes from ($77,200 − $1,000) × 3.00% ÷ 26, and her county tax of $59.20 from that same $76,200 × 2.02% ÷ 26. If she stopped the deferral, her state tax would rise to about $96.92 and her county tax to about $65.26, so the $7,800 deferral saves her $7,800 × 3.00% = $234 of state tax and $7,800 × 2.02% = $157.56 of county tax, about $392 a year combined. Her Social Security and Medicare stay on the full $85,000 because a 401(k) deferral never reduces FICA. See the Pension and Annuity Income Tax Guide for how distributions are treated at the back end.
Practitioner Insight
The Indiana detail that trips people up is the county rule, not the flat state rate. The 3.00% state line is simple. What surprises workers is that the county tax is set by where they lived on January 1, not where they work now, and it holds for the whole year. Someone who moves from low-rate Porter County to high-rate Marion County in February keeps the Porter rate until the next January, and vice versa. Payroll gets the WH-4 county wrong more often than it gets the rate wrong.
The second recurring item is the shared base. Because both the state and the county tax come off the same exemption-reduced wages, a client who bumps their 401(k) sees both Indiana lines drop, not just the state line. We show savers the combined number, because in a 2%-plus county the county piece of the deferral saving is almost as large as the state piece. This is the opposite of a Michigan or Ohio city tax, which sits on the full wage and does not move.
Third is reciprocity for border workers. A Kentucky, Michigan, Ohio, Pennsylvania, or Wisconsin resident who works in Indiana files Form WH-47 and pays no Indiana state tax, but if their principal Indiana work county is fixed on January 1, they can still owe Indiana county tax. We see confused Louisville-area and Cincinnati-area commuters who expected a fully Indiana-free check and found a county line on it.
When This Calculator Gives a Less Accurate Estimate
- Wrong county on file: The calculator uses the county rate you select. If your employer keyed a different county on your WH-4, or you moved and did not update it, your actual county line will differ. The controlling county is where you lived on January 1.
- Nonresident work county: If you live outside Indiana on January 1 but work in an Indiana county, override the rate field with that work county's rate. A reciprocity-state resident may owe county tax but no state tax; set the state situation accordingly.
- Reciprocity residents: A resident of Kentucky, Michigan, Ohio, Pennsylvania, or Wisconsin who files Form WH-47 pays no Indiana state income tax, though Indiana county tax can still apply. This calculator assumes Indiana resident withholding unless you zero the relevant lines.
- Very low earners with several exemptions: Once your WH-4 exemptions exceed annual wages, both the Indiana state and county lines are zero. The calculator floors them at zero, which is correct.
- Roth 401(k) contributions: A Roth deferral is a post-tax deduction. It reduces neither federal nor Indiana taxable wages. Do not enter it in the 401(k) field, which models traditional pre-tax deferrals only.
- Year-to-date tracking and variable hours: The calculator annualizes a single consistent pay period. Social Security stops mid-year at the wage base, overtime and seasonal hours vary, and bonuses use supplemental federal withholding rules.
Frequently Asked Questions
What is the Indiana state income tax withholding rate for 2025?
Indiana withholds state income tax at a flat 3.00% for 2025. Employers apply 3.00% to wages after subtracting the WH-4 exemptions ($1,000 per personal exemption, $1,500 per dependent exemption, and $3,000 per adopted-child exemption), prorated to the pay period. Indiana has no standard deduction inside the withholding formula. The rate is stepping down under a 2023 law: it was 3.05% for 2024, is 3.00% for 2025, drops to 2.95% for 2026, and reaches 2.90% for 2027 and after. Source: Indiana Department of Revenue, Departmental Notice #1.
Does Indiana have a county income tax?
Yes. All 92 Indiana counties levy a local income tax, and it is withheld on the same wages as the state tax. Your county is determined by where you live on January 1 of the year, not where you work. If you live outside Indiana on January 1 but your principal place of work is an Indiana county, you use that work county's rate instead. County rates for 2026 range from 0.5% in Porter County to 3.00% in Randolph County, with Marion County (Indianapolis) at 2.02%. The county tax applies to wages after the same WH-4 exemptions used for the state tax, so both taxes share one base. Source: Indiana Department of Revenue, Departmental Notice #1.
How much are Indiana WH-4 exemptions worth?
Form WH-4 gives Indiana employees three exemption tiers. Each personal exemption on line 5 removes $1,000 of annual wages. Each additional dependent exemption on lines 6 and 7 removes $1,500. Each adopted-child dependent exemption on line 8 removes $3,000. The employer prorates the total to your pay period and subtracts it before applying both the 3.00% state rate and your county rate. Indiana does not layer a separate standard deduction on top; the WH-4 exemptions are the only reduction. If you do not file a Form WH-4, the employer withholds with zero exemptions. Source: Indiana Department of Revenue, Departmental Notice #1.
Does a 401(k) contribution reduce Indiana state and county tax?
Yes, both. Indiana income tax starts from your federal adjusted gross income, and a traditional 401(k) or 403(b) elective deferral is already excluded from federal taxable wages, so it is excluded from the Indiana base too. Because the county tax rides on that same exemption-reduced base, a deferral lowers the state tax AND the county tax. A worker in Marion County deferring $7,800 to a traditional 401(k) saves about $234 of state tax plus about $158 of county tax, roughly $392 a year combined. This is different from Michigan, where a city tax rides on the full Medicare wage and does not fall when you defer. The deferral does not reduce Social Security and Medicare wages.
Do Indiana employees pay state unemployment tax?
No. Indiana unemployment insurance is funded entirely by employer contributions to the Department of Workforce Development (DWD). Employees pay nothing toward Indiana unemployment, so there is no employee unemployment line on an Indiana paycheck. Employers pay on the first $9,500 of each worker's wages at an experience-rated or new-employer rate. Indiana also has no state disability insurance or paid-family-leave payroll tax deducted from wages. Source: Indiana Department of Workforce Development.
Is the Indiana county tax based on where I live or where I work?
Where you live. Both your county of residence and your county of principal work are fixed on January 1 of the year. If you are an Indiana resident on January 1, the employer withholds county tax at your county-of-residence rate for the whole year, even if you work in a different county. If you live out of state on January 1 but your principal place of work is an Indiana county, the employer uses that work county's rate. Moving to a new Indiana county mid-year does not change your county rate until the next January 1. Source: Indiana Department of Revenue, Departmental Notice #1.
Which Indiana county has the highest and lowest income tax?
For 2026, Randolph County is 3.00% and Cass County is 2.95% at the top of the range, while Porter County is the lowest at 0.5%. Marion County (Indianapolis) is 2.02%, Allen County (Fort Wayne) is 1.59%, Lake County (Gary and Hammond) is 1.5%, Hamilton County (Carmel and Fishers) is 1.1%, and St. Joseph County (South Bend) is 1.75%. Because the county tax is added to the flat 3.00% state tax on the same base, a high-county resident can pay a combined Indiana rate near or above 5.9%. Source: Indiana Department of Revenue, Departmental Notice #1 (county rates effective January 1, 2026).
Does Indiana tax health insurance premiums paid through a cafeteria plan?
No. Employer-sponsored medical premiums paid through an IRC Section 125 cafeteria plan are excluded from federal taxable wages, and because Indiana income tax begins with federal adjusted gross income, they are excluded from the Indiana base as well. Section 125 medical premiums also reduce Social Security and Medicare wages. Both a traditional 401(k) deferral and a Section 125 medical premium reduce the Indiana state and county taxable base.
Does Indiana have reciprocity with other states?
Yes. Indiana has reciprocal income tax agreements with Kentucky, Michigan, Ohio, Pennsylvania, and Wisconsin. A resident of one of those states who works in Indiana can file Form WH-47 so the employer does not withhold Indiana state income tax. Reciprocity covers the state income tax only. A nonresident whose principal place of work is an Indiana county on January 1 can still owe Indiana county tax at that county's rate, so a reciprocity worker may see a county line even with no state line. Source: Indiana Department of Revenue.
How does an Indiana paycheck compare to other states?
At the same gross salary, an Indiana worker takes home less than a worker in Texas or Florida, which levy no state income tax, because Indiana adds the flat 3.00% state line plus a county tax. Compared with a graduated high-tax state like California or New York, Indiana is simpler because the state rate never rises with earnings. Indiana's 3.00% state rate is lower than Illinois's 4.95%, Michigan's 4.25%, or Ohio's graduated rate, but the mandatory county tax, which every Indiana resident pays, closes much of that gap. Compare directly with the Illinois, Ohio, Michigan, North Carolina, and Georgia calculators.
Why does my actual Indiana paycheck differ from this estimate?
This calculator estimates standard federal withholding, FICA, the flat 3.00% Indiana state withholding after WH-4 exemptions, and the county tax at the rate for the county you select. Actual paychecks also reflect post-tax deductions such as Roth 401(k) contributions and garnishments, year-to-date cumulative Social Security tracking, your exact county-of-residence rate on January 1, employer-specific payroll adjustments, mid-year WH-4 changes, and any additional Indiana withholding you requested. The calculator assumes consistent pay each period and does not track cumulative wages across the year.
What To Do Next
Start by confirming three Indiana-specific lines on your most recent pay stub. First, check the state line: it should equal about 3.00% of your wages after the WH-4 exemptions, with no standard deduction. Second, check the county line: it should equal your county-of-residence rate times the same base as the state tax. Third, confirm the county on file matches where you lived on January 1, since that is what controls the rate for the whole year.
If the county or the exemption count is wrong, the fix is a new Form WH-4 submitted to your employer. If you are a Kentucky, Michigan, Ohio, Pennsylvania, or Wisconsin resident who commutes into Indiana, ask about Form WH-47 for the state-tax reciprocity exemption, and expect a county line to remain.
For the full Indiana employer picture, including the county tax, the state unemployment wage base, and filing frequencies, read the Indiana Payroll Taxes guide. To understand how withholding connects to your year-end liability, see How Payroll Taxes Work and W-4 Withholding Explained. To decode every line on the stub itself, use How to Read a Pay Stub. If you also have self-employment income, the 1099 Tax Calculator estimates the federal side including self-employment tax.
Sources & Editorial Disclosure
- Indiana Department of Revenue, Departmental Notice #1 (effective Jan 1, 2026) (state rate 2.95% for 2026; withholding method; WH-4 exemption amounts $1,000 / $1,500 / $3,000; county tax on the same base; residence-on-Jan-1 rule; all 92 county rates)
- Indiana Department of Revenue, Rates, Fees & Penalties (state adjusted gross income tax rate schedule: 3.05% for 2024, 3.00% for 2025, 2.95% for 2026, 2.90% for 2027)
- Indiana Department of Workforce Development (employer-funded unemployment insurance; $9,500 wage base; no employee contribution)
- IRS Publication 15-T (2025), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- IRS Topic 560, Additional Medicare Tax
- Social Security Administration, 2025 Wage Base ($176,100)
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS or the State of Indiana. For informational purposes only.