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State of the Payroll Address for Year 2017

  1. Social Security Tax:
    • Wage base: $127,200.00.
    • Rate: 6.2% for employees 6.2% for employers.
    • Maximum deduction: $7,886.40 ($127,200.00 x 6.2%).
    • If you reached the wage base threshold in 2016, this tax resumes with the first payroll in 2017; resulting in a change in the net of your payroll check from the last one in 2016 to the first one in 2017.
  2. Medicare Tax:
    • Wage base: No wage limit.
    • Rate: 1.45% for employees and 1.45% for employers
    • Wages paid in excess of $200,000 are subject to an additional .9% Medicare tax which is withheld from employees’ wages. Employers are not subject to the additional tax.
  3. Federal Tax Rates:
    • Tax bracket rates of 10%, 15%, 25%, 28%, 33%, 35%, and 39.6% remain in effect.
    • Personal exemption amount: $4,050.
    • 25% federal supplemental rate (for withholding on supplemental wages up to $1 million). Rate for supplemental withholding on wages over $1 million is 39.6%.
  4. State of Michigan Tax Rate:
    • Income tax withholding rate: 4.25%.
    • Personal exemption amount: $4,000.
  5. Form W-2:
    • The Form W-2 for 2016 will be distributed by January 31, 2017. The W-2’s for all employees (current and former) will be mailed to the employee’s home address.
    • Reminder, Form W-2 reports the cost of employer sponsored group health plan coverage (employee and employer paid health insurance and prescription drug insurance). This is displayed in Box 12 with Code DD; the amount is not taxable and is for informational purposes only.
  6. Requesting Duplicate 2016 Form W-2:
    • Beginning February 1, 2017, W-2 reprints are available upon completion of a "W2 Duplicate Request Form".
    • "W2 Duplicate Request Forms" are available on the Payroll Web site: http://www.ctlr.msu.edu/copayroll/.
    • Request forms may be submitted in person at the Payroll Office, Hannah Administration Building, 426 Auditorium Road Rm 350.
    • Request forms may be emailed to: payroll@ctlr.msu.edu.
    • Request forms may also be faxed to the Payroll Office at (517) 353-1675 or mailed per instructinos on the form.
    • Requests must include: name, last 3 digits ONLY of social security number, and mailing address.
    • Please specify if you would like the duplicate mailed or picked up.
    • All duplicate requests will be processed as soon as possible after receipt. Please allow five business days for request to be processed.
  7. Social Security card and payroll name match:
    • The name on your Social Security card and the Form W-2 must match in the following manner: first name, middle name or initial, and last name.
    • If you are currently using a name that does not match your Social Security Card due to marriage, divorce, citizenship change, or any other reason, you need to obtain a new card (with correct name) from the Social Security Administration (SSA). This can be done by mail using SSA’s SS-5 form available on its Web site at http://www.ssa.gov.
    • To correct your name on the payroll, provide a copy of your social security card to Human Resources or Payroll.
  8. Address verification:
    • Please verify/update your address using the EBS Portal. Please correct any errors as soon as possible.
  9. Form W-4:
    • If you were claiming exempt from federal withholding on your Form W-4 for 2016, this form expires January 1, 2017. You have a grace period until February 15, 2017 to submit the new 2017 form to the Payroll Office. If the new form is not received by that date, IRS regulations require the Payroll Office to change your allowances to “zero” and your filing status to “single” until a new form is received. Form W-4 may be obtained on our Web site or by contacting the Payroll Office.
    • Exempt status on Form MI-W4 (State of Michigan W-4) does not have an annual expiration date, you are responsible for filing a new form when your status changes. Form MI-W4 may be obtained on our Web site or by contacting the Payroll Office.

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