Circular 25-1862

FYI – Summary of 2025 Legislative Session
Learn More 


Effective 1/1/26

COMING SOON: Decimal Extension

Learn More


Effective 3/1/25

Construction Worker Misclassification New 14 Element Test
Learn More


Chat with us using the box on the lower right-hand side of your screen

Still have questions?

Minimum / Maximum Payroll
  • MINIMUM: $71,344
  • MAXIMUM: $285,376

  • Minimum Annual Remuneration for Spouse, Parent or Child:

    $21,424

  • Split Point:

    $18,000

  • Ex Mod Eligibility Threshold Less than 2 years:

    $14,500

  • Ex Mod Eligibility Threshold More than 2 years:

    $7,250


Note: Effective 1/1/2025

PRIOR YEAR'S MINIMUM AND MAXIMUM PAYROLLS CAN BE FOUND IN THE GENERAL SECTION OF OUR FAQ PAGE.