{ "name": "Runwayze Startup Employer Tax Rates", "title": "Startup Employer Tax Rates", "url": "https://runwayze.com/datasets/startup-employer-tax-rates/", "csv": "https://runwayze.com/datasets/startup-employer-tax-rates.csv", "markdown": "https://runwayze.com/datasets/startup-employer-tax-rates/index.md", "computed_at": "2026-10-18", "license": "https://runwayze.com/terms", "headline": "The Startup Employer Tax Rates carries 10 published figures read from 8 sources' own pages, from 250 to 500,000 USD, read 17 October 2026.", "quotes": [ "The Startup Employer Tax Rates carries 10 published figures read from 8 sources' own pages, from 250 to 500,000 USD, read 17 October 2026.", "8 of the 15 named sources read in full publish a figure; 7 publish none, read 17 October 2026.", "Startup Employer Tax Rates, figure social-security-rate-each-side: median 6.20 percent across 3 sources, read 17 October 2026.", "Startup Employer Tax Rates, figure medicare-rate-each-side: median 1.45 percent across 2 sources, read 17 October 2026.", "Startup Employer Tax Rates, figure social-security-wage-base: median 184,500 USD across 1 source, read 17 October 2026.", "Startup Employer Tax Rates, figure FUTA-general-test-quarterly-wages: median 1,500 USD across 1 source, read 17 October 2026.", "Startup Employer Tax Rates, figure FUTA-rate: median 6 percent across 1 source, read 17 October 2026.", "Startup Employer Tax Rates, figure FUTA-wage-base: median 7,000 USD across 1 source, read 17 October 2026.", "Startup Employer Tax Rates, figure FUTA-rate-after-maximum-state-credit: median 0.60 percent across 1 source, read 17 October 2026.", "Startup Employer Tax Rates, figure additional-medicare-rate: median 0.90 percent across 1 source, read 17 October 2026.", "Startup Employer Tax Rates, figure additional-medicare-threshold: median 200,000 USD across 1 source, read 17 October 2026.", "Startup Employer Tax Rates, figure delaware-franchise-minimum-tax: median 17,500 USD across 1 source, read 17 October 2026.", "Startup Employer Tax Rates, figure delaware-foreign-corporation-annual-report-fee: median 250 USD across 1 source, read 17 October 2026.", "Startup Employer Tax Rates, figure delaware-franchise-maximum-tax: median 200,000 USD across 1 source, read 17 October 2026.", "Startup Employer Tax Rates, figure delaware-assumed-par-value-rate-per-million: median 400 USD across 1 source, read 17 October 2026.", "Startup Employer Tax Rates, figure qualified-small-business-payroll-tax-credit-cap: median 500,000 USD across 1 source, read 17 October 2026.", "Startup Employer Tax Rates, figure form-944-annual-liability-threshold: median 1,000 USD across 1 source, read 17 October 2026." ], "citation": "\"Runwayze Startup Employer Tax Rates\", updated 2026-10-18, https://runwayze.com/datasets/startup-employer-tax-rates/.", "changed_since": null, "national": { "unit": "USD", "n": 10, "median": 12250, "min": 250, "max": 500000, "p25": 850, "p75": 200000, "mean": 111215, "units": { "%": 8, "USD": 10 }, "published_sources": 8, "named_sources": 15, "read_sources": 15, "not_published": 7, "published_share": 0.533 }, "by_axis": { "figure": { "social-security-rate-each-side": { "%": { "n": 3, "median": 6.2, "min": 6.2, "max": 6.2, "p25": 6.2, "p75": 6.2, "mean": 6.2 } }, "medicare-rate-each-side": { "%": { "n": 2, "median": 1.45, "min": 1.45, "max": 1.45, "p25": null, "p75": null, "mean": 1.45 } }, "social-security-wage-base": { "USD": { "n": 1, "median": 184500, "min": 184500, "max": 184500, "p25": 184500, "p75": 184500, "mean": 184500 } }, "FUTA-general-test-quarterly-wages": { "USD": { "n": 1, "median": 1500, "min": 1500, "max": 1500, "p25": 1500, "p75": 1500, "mean": 1500 } }, "FUTA-rate": { "%": { "n": 1, "median": 6, "min": 6, "max": 6, "p25": 6, "p75": 6, "mean": 6 } }, "FUTA-wage-base": { "USD": { "n": 1, "median": 7000, "min": 7000, "max": 7000, "p25": 7000, "p75": 7000, "mean": 7000 } }, "FUTA-rate-after-maximum-state-credit": { "%": { "n": 1, "median": 0.6, "min": 0.6, "max": 0.6, "p25": 0.6, "p75": 0.6, "mean": 0.6 } }, "additional-medicare-rate": { "%": { "n": 1, "median": 0.9, "min": 0.9, "max": 0.9, "p25": 0.9, "p75": 0.9, "mean": 0.9 } }, "additional-medicare-threshold": { "USD": { "n": 1, "median": 200000, "min": 200000, "max": 200000, "p25": 200000, "p75": 200000, "mean": 200000 } }, "delaware-franchise-minimum-tax": { "USD": { "n": 1, "median": 17500, "min": 17500, "max": 17500, "p25": 17500, "p75": 17500, "mean": 17500 } }, "delaware-foreign-corporation-annual-report-fee": { "USD": { "n": 1, "median": 250, "min": 250, "max": 250, "p25": 250, "p75": 250, "mean": 250 } }, "delaware-franchise-maximum-tax": { "USD": { "n": 1, "median": 200000, "min": 200000, "max": 200000, "p25": 200000, "p75": 200000, "mean": 200000 } }, "delaware-assumed-par-value-rate-per-million": { "USD": { "n": 1, "median": 400, "min": 400, "max": 400, "p25": 400, "p75": 400, "mean": 400 } }, "qualified-small-business-payroll-tax-credit-cap": { "USD": { "n": 1, "median": 500000, "min": 500000, "max": 500000, "p25": 500000, "p75": 500000, "mean": 500000 } }, "form-944-annual-liability-threshold": { "USD": { "n": 1, "median": 1000, "min": 1000, "max": 1000, "p25": 1000, "p75": 1000, "mean": 1000 } } } }, "rows": [ { "source": "Social Security Administration, Contribution and benefit base", "url": "https://www.ssa.gov/oact/cola/cbb.html", "figure": "6.2 percent", "value": 6.2, "unit": "%", "vat": null, "axis": { "figure": "social-security-rate-each-side" }, "retrieved_at": "2026-10-17", "quote": "The OASDI tax rate for wages paid in 2026 is set by statute at 6.2 percent for employees and employers, each.", "source_class": "primary-government", "text_sha256": "e48cd4740d45eb3e003c39662a4acdfbda9d8e720c3efef1e55d8360df9295e6" }, { "source": "Social Security Administration, Contribution and benefit base", "url": "https://www.ssa.gov/oact/cola/cbb.html", "figure": "1.45 percent", "value": 1.45, "unit": "%", "vat": null, "axis": { "figure": "medicare-rate-each-side" }, "retrieved_at": "2026-10-17", "quote": "Tax rates under the HI program are 1.45 percent for employees and employers, each, and 2.90 percent for self-employed persons.", "source_class": "primary-government", "text_sha256": "e48cd4740d45eb3e003c39662a4acdfbda9d8e720c3efef1e55d8360df9295e6" }, { "source": "IRS, Publication 15 (Circular E), Employer's Tax Guide", "url": "https://www.irs.gov/publications/p15", "figure": "6.2%", "value": 6.2, "unit": "%", "vat": null, "axis": { "figure": "social-security-rate-each-side" }, "retrieved_at": "2026-10-17", "quote": "The rate of social security tax on taxable wages is 6.2% each for the employer and employee.", "source_class": "primary-government", "text_sha256": "c26c69e6270e6c896549ae4a44a3c2b93d9c415af7e2f8af114ec691ea215880" }, { "source": "IRS, Publication 15 (Circular E), Employer's Tax Guide", "url": "https://www.irs.gov/publications/p15", "figure": "$184,500.", "value": 184500, "unit": "USD", "vat": null, "axis": { "figure": "social-security-wage-base" }, "retrieved_at": "2026-10-17", "quote": "The social security wage base limit is $184,500.The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2025.", "source_class": "primary-government", "text_sha256": "c26c69e6270e6c896549ae4a44a3c2b93d9c415af7e2f8af114ec691ea215880" }, { "source": "IRS, Topic no. 759, Form 940 and FUTA", "url": "https://www.irs.gov/taxtopics/tc759", "figure": "$1,500 ", "value": 1500, "unit": "USD", "vat": null, "axis": { "figure": "FUTA-general-test-quarterly-wages" }, "retrieved_at": "2026-10-11", "quote": "Under the general test, you're subject to FUTA tax on the wages you pay employees who aren't household or agricultural employees and must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return for 2025 if: You paid wages of $1,500 or more to employees in any calendar quarter during 2024 or 2025, or", "source_class": "primary-government", "text_sha256": "3098091105e68cd9dad2d744b2d083bbbb7796f22db5ec8a07ec2b6d843a7913" }, { "source": "IRS, Topic no. 759, Form 940 and FUTA", "url": "https://www.irs.gov/taxtopics/tc759", "figure": "6.0%", "value": 6, "unit": "%", "vat": null, "axis": { "figure": "FUTA-rate" }, "retrieved_at": "2026-10-11", "quote": "FUTA tax rate: The FUTA tax rate is 6.0%.", "source_class": "primary-government", "text_sha256": "3098091105e68cd9dad2d744b2d083bbbb7796f22db5ec8a07ec2b6d843a7913" }, { "source": "IRS, Topic no. 759, Form 940 and FUTA", "url": "https://www.irs.gov/taxtopics/tc759", "figure": "$7,000 ", "value": 7000, "unit": "USD", "vat": null, "axis": { "figure": "FUTA-wage-base" }, "retrieved_at": "2026-10-11", "quote": "FUTA tax rate: The FUTA tax rate is 6.0%. The tax applies to the first $7,000 you paid to each employee as wages during the year.", "source_class": "primary-government", "text_sha256": "3098091105e68cd9dad2d744b2d083bbbb7796f22db5ec8a07ec2b6d843a7913" }, { "source": "IRS, Topic no. 759, Form 940 and FUTA", "url": "https://www.irs.gov/taxtopics/tc759", "figure": "0.6%", "value": 0.6, "unit": "%", "vat": null, "axis": { "figure": "FUTA-rate-after-maximum-state-credit" }, "retrieved_at": "2026-10-11", "quote": "If you're entitled to the maximum 5.4% credit, the FUTA tax rate after credit is 0.6%.", "source_class": "primary-government", "text_sha256": "3098091105e68cd9dad2d744b2d083bbbb7796f22db5ec8a07ec2b6d843a7913" }, { "source": "IRS, Topic no. 751, Social Security and Medicare withholding rates", "url": "https://www.irs.gov/taxtopics/tc751", "figure": "6.2%", "value": 6.2, "unit": "%", "vat": null, "axis": { "figure": "social-security-rate-each-side" }, "retrieved_at": "2026-10-17", "quote": "The current tax rate for Social Security is 6.2% for the employer and 6.2% for the employee, or 12.4% total.", "source_class": "primary-government", "text_sha256": "8219b77af1c55afa1ae6d8ebdcc751b5cb34c4c6c322737d8834bb8f5d310bd3" }, { "source": "IRS, Topic no. 751, Social Security and Medicare withholding rates", "url": "https://www.irs.gov/taxtopics/tc751", "figure": "1.45%", "value": 1.45, "unit": "%", "vat": null, "axis": { "figure": "medicare-rate-each-side" }, "retrieved_at": "2026-10-17", "quote": "The current rate for Medicare is 1.45% for the employer and 1.45% for the employee, or 2.9% total.", "source_class": "primary-government", "text_sha256": "8219b77af1c55afa1ae6d8ebdcc751b5cb34c4c6c322737d8834bb8f5d310bd3" }, { "source": "IRS, Topic no. 751, Social Security and Medicare withholding rates", "url": "https://www.irs.gov/taxtopics/tc751", "figure": "0.9%", "value": 0.9, "unit": "%", "vat": null, "axis": { "figure": "additional-medicare-rate" }, "retrieved_at": "2026-10-17", "quote": "Additional Medicare tax applies to an individual's Medicare wages that exceed a threshold amount based on the taxpayer's filing status. Employers are responsible for withholding the 0.9% Additional Medicare tax on an individual's wages paid in excess of $200,000 in a calendar year, without regard to filing status.", "source_class": "primary-government", "text_sha256": "8219b77af1c55afa1ae6d8ebdcc751b5cb34c4c6c322737d8834bb8f5d310bd3" }, { "source": "IRS, Topic no. 751, Social Security and Medicare withholding rates", "url": "https://www.irs.gov/taxtopics/tc751", "figure": "$200,000 ", "value": 200000, "unit": "USD", "vat": null, "axis": { "figure": "additional-medicare-threshold" }, "retrieved_at": "2026-10-17", "quote": "An employer is required to begin withholding Additional Medicare tax in the pay period in which it pays wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year.", "source_class": "primary-government", "text_sha256": "8219b77af1c55afa1ae6d8ebdcc751b5cb34c4c6c322737d8834bb8f5d310bd3" }, { "source": "Delaware Division of Corporations, Pay taxes / annual report", "url": "https://corp.delaware.gov/paytaxes/", "figure": "$175.00, ", "value": 17500, "unit": "USD", "vat": null, "axis": { "figure": "delaware-franchise-minimum-tax" }, "retrieved_at": "2026-10-12", "quote": "The minimum tax is currently $175.00, using the Authorized Shares Method and the Minimum Tax using the Assumed Par Value Capital Method is $400.00 with a maximum tax of $200,000.00 for both methods unless it has been identified as a Large Corporate Filer", "source_class": "primary-government", "text_sha256": "8d1d89f451805a82a496ded6ecec293a7adeb498ff7e58c6c8a432f8ba95b036" }, { "source": "Delaware Division of Corporations, Pay taxes / annual report", "url": "https://corp.delaware.gov/paytaxes/", "figure": "$250.00 ", "value": 250, "unit": "USD", "vat": null, "axis": { "figure": "delaware-foreign-corporation-annual-report-fee" }, "retrieved_at": "2026-10-12", "quote": "A $250.00 filing fee is required to be paid.", "source_class": "primary-government", "text_sha256": "8d1d89f451805a82a496ded6ecec293a7adeb498ff7e58c6c8a432f8ba95b036" }, { "source": "Delaware Division of Corporations, How to calculate franchise taxes", "url": "https://corp.delaware.gov/frtaxcalc/", "figure": "$200,000.00", "value": 200000, "unit": "USD", "vat": null, "axis": { "figure": "delaware-franchise-maximum-tax" }, "retrieved_at": "2026-10-17", "quote": "maximum annual tax is $200,000.00", "source_class": "primary-government", "text_sha256": "fc3d9ad86ee677018b21196c81bdd7a57714334a40b762333afc47007a1553d9" }, { "source": "Delaware Division of Corporations, How to calculate franchise taxes", "url": "https://corp.delaware.gov/frtaxcalc/", "figure": "$400.00 ", "value": 400, "unit": "USD", "vat": null, "axis": { "figure": "delaware-assumed-par-value-rate-per-million" }, "retrieved_at": "2026-10-17", "quote": "The tax rate under this method is $400.00 per million or portion of a million.", "source_class": "primary-government", "text_sha256": "fc3d9ad86ee677018b21196c81bdd7a57714334a40b762333afc47007a1553d9" }, { "source": "IRS, Instructions for Form 6765", "url": "https://www.irs.gov/instructions/i6765", "figure": "$500,000, ", "value": 500000, "unit": "USD", "vat": null, "axis": { "figure": "qualified-small-business-payroll-tax-credit-cap" }, "retrieved_at": "2026-10-03", "quote": "The payroll tax credit election is an annual election made by a qualified small business specifying the amount of research credit, not to exceed $500,000, that may be used against the employer portion of social security liability.", "source_class": "primary-government", "text_sha256": "f869c44734527179f9c7757d093fd157a10c62c9da3bf58248e0469dccb1d0a7" }, { "source": "IRS, Employment tax due dates", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/employment-tax-due-dates", "figure": "$1,000 ", "value": 1000, "unit": "USD", "vat": null, "axis": { "figure": "form-944-annual-liability-threshold" }, "retrieved_at": "2026-10-17", "quote": "Small employers (those with annual employment tax liabilities of $1,000 or less) may file Form 944, Employer's Annual Federal Tax Return, if approved by the IRS, and agricultural employers file Form 943, Employer's Annual Tax Return for Agricultural Employees.", "source_class": "primary-government", "text_sha256": "aad491ff964781c9687016fe6a6d99cfbfac8994d592306b967bbe081389deed" } ], "not_published": [ { "source": "IRS, Qualified small business payroll tax credit for increasing research activities", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/qualified-small-business-payroll-tax-credit-for-increasing-research-activities", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "IRS, Research credit against payroll tax for small businesses", "url": "https://www.irs.gov/credits-deductions/research-credit-against-payroll-tax-for-small-businesses", "retrieved_at": "2026-10-10", "reason": "read in full and no accepted figure on the page" }, { "source": "IRS, Instructions for Form 8974", "url": "https://www.irs.gov/instructions/i8974", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "IRS, About Form 941", "url": "https://www.irs.gov/forms-pubs/about-form-941", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "IRS, Estimated taxes", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes", "retrieved_at": "2026-09-26", "reason": "read in full and no accepted figure on the page" }, { "source": "US Department of Labor ETA, Significant provisions of state UI laws", "url": "https://oui.doleta.gov/unemploy/statelaws.asp", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" }, { "source": "US Department of Labor, State minimum wage laws", "url": "https://www.dol.gov/agencies/whd/minimum-wage/state", "retrieved_at": "2026-10-01", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.irs.gov/taxtopics/tc751", "label": "IRS, Topic no. 751, Social Security and Medicare withholding rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/taxtopics/tc759", "label": "IRS, Topic no. 759, Form 940 and FUTA", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/publications/p15", "label": "IRS, Publication 15 (Circular E), Employer's Tax Guide", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ssa.gov/oact/cola/cbb.html", "label": "Social Security Administration, Contribution and benefit base", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/businesses/small-businesses-self-employed/qualified-small-business-payroll-tax-credit-for-increasing-research-activities", "label": "IRS, Qualified small business payroll tax credit for increasing research activities", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/credits-deductions/research-credit-against-payroll-tax-for-small-businesses", "label": "IRS, Research credit against payroll tax for small businesses", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/instructions/i6765", "label": "IRS, Instructions for Form 6765", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/instructions/i8974", "label": "IRS, Instructions for Form 8974", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/forms-pubs/about-form-941", "label": "IRS, About Form 941", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/businesses/small-businesses-self-employed/employment-tax-due-dates", "label": "IRS, Employment tax due dates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes", "label": "IRS, Estimated taxes", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://corp.delaware.gov/frtaxcalc/", "label": "Delaware Division of Corporations, How to calculate franchise taxes", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://corp.delaware.gov/paytaxes/", "label": "Delaware Division of Corporations, Pay taxes / annual report", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://oui.doleta.gov/unemploy/statelaws.asp", "label": "US Department of Labor ETA, Significant provisions of state UI laws", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.dol.gov/agencies/whd/minimum-wage/state", "label": "US Department of Labor, State minimum wage laws", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 8 of the 15 named sources that could be read published a usable figure; 7 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in USD (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 10 figures, never sentences; 42 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per figure per year, each quoted from the authority that sets it - social security 6.2% each side to the year's wage base, Medicare 1.45% each side with the additional-rate threshold, FUTA 6.0% on the first $7,000 less the state credit, the state UI wage base per state, the Delaware franchise tax under both methods, and the qualified-small-business payroll offset. The derivation is the EMPLOYER LOAD: total statutory cost on one payroll dollar at a given salary and state, the point in the year each cap is reached, and the offset a pre-revenue startup can set against it - the number the burn calculator multiplies by.", "embed": "

250 to 500,000 USD

10 published figures, Startup Employer Tax Rates, across 8 sources, read 17 October 2026

Source: Runwayze Startup Employer Tax Rates
" }