US
United States: Payroll & Employment Facts
Verified statutory employment facts for United States, each with its official source and the date it applies from. This is our reference record. For provider choice and hiring advice, see the United States employer-of-record guide and the United States country hub.
What is the minimum wage in United States?
| National minimum wage |
$7.25 / hour
|
|---|---|
| Next review date |
Not available
|
What employer social contributions apply in United States?
Rates are a percentage of gross wage, applied up to the annual contribution ceiling.
| Employer social security rate |
6.20%
|
|---|---|
| Pension |
Not available
|
| Healthcare |
1.45%
|
| Federal Unemployment Tax Act (FUTA) |
0.60%
|
| Annual contribution ceiling |
177,300 USD
|
| Total employer burden |
7.65%
|
What notice and leave rules apply in United States?
Statutory minimum notice the employer must give, by completed length of service.
| Statutory notice |
No statutory minimum notice period; United States employment is at-will. Notice, where given, is set by contract or policy.
|
|---|
| Payment in lieu of notice (PILON) |
Not permitted
|
|---|---|
| Minimum annual leave |
0 days
|
| Annual leave includes public holidays |
No
|
| Public holidays per year |
11 days
|
Is 13th-month pay required in United States?
None of the following are mandated by statute; they may still arise from a contract or collective agreement.
| Thirteenth-month pay required |
No
|
|---|---|
| Profit sharing required |
No
|
| Holiday bonus required |
No
|
How is severance calculated in United States?
| Statutory severance |
There is no federal statutory severance pay requirement in the United States; any severance is by contract or employer policy.
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