Indexed limits and rates.

Federal Supplemental Wage Withholding Rate

The IRS flat rate used to withhold federal income tax from severance pay and other supplemental wages.

Social Security Wage Base

The annual indexed cap on wages subject to Social Security payroll tax — affects FICA withholding on severance.

State Supplemental Wage Withholding Rates

Per-state flat rates for withholding state income tax from severance pay, where states publish a separate supplemental rate.

Maximum Unemployment Insurance Benefit by State

Per-state maximum weekly UI benefit — the statutory ceiling on unemployment payments for laid-off workers.

401(k) Contribution Limits

Annual IRS limits on 401(k) contributions, including catch-up rules that become especially relevant during a layoff.

IRA Contribution Limits

Annual IRS limits on traditional and Roth IRA contributions — contribution windows and Roth conversion opportunities matter most right after a layoff.

HSA Contribution Limits

Annual IRS limits on Health Savings Account contributions — stays open and contributable through COBRA if your plan qualifies.

COBRA Premium Rules

Federal rules on continuing employer health coverage after a layoff: 102% premium cap, 60-day election window, and coverage durations.

Federal Poverty Level

Annual HHS guidelines that determine ACA Marketplace subsidy eligibility — laid-off workers often qualify for substantial premium tax credits.

ACA Premium Tax Credit Thresholds

Income thresholds for ACA Marketplace premium tax credits — the key calculation for laid-off workers weighing COBRA against a Marketplace plan.