Payments made by an employer to you as an employee in a calendar year that are more than the annual wage limitation are not wages. The annual wage limitation is: ------------------------------------------------------------------------
Wage
Calendar year limitation------------------------------------------------------------------------1951-54.................................................... $3,6001955-58.................................................... 4,2001959-65.................................................... 4,8001966-67.................................................... 6,6001968-71.................................................... 7,8001972....................................................... 9,0001973....................................................... 10,8001974....................................................... 13,2001975....................................................... 14,1001976....................................................... 15,3001977....................................................... 16,5001978....................................................... 17,7001979....................................................... 22,9001980....................................................... 25,9001981....................................................... 29,7001982....................................................... 32,4001983....................................................... 35,7001984....................................................... 37,8001985....................................................... 39,6001986....................................................... 42,0001987....................................................... 43,8001988....................................................... 45,0001989....................................................... 48,0001990....................................................... 51,3001991....................................................... 53,400
1992....................................................... 55,500------------------------------------------------------------------------ [52 FR 8249, Mar. 17, 1987, as amended at 57 FR 44098, Sept. 24, 1992]