Total Taxable Wages

Taxable wages are the Gross wages of each employee minus excess wages for the same employee.

Excess wages are the amount of wages paid during this quarter that are over the base for this calendar year.

The current wage base is $9,500 per employee per calendar year.  Prior to 2011, the wage base was $7,000.

If an employee met or exceeded wage base in a prior calendar quarter this calendar year, all wages are excess wages in this quarter.  Taxable wages are zero.

To get total taxable wages, add the taxable wages together for all reported workers for this quarter.