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:

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Calendar yearWage limitation
1951-54$3,600
1955-584,200
1959-654,800
1966-676,600
1968-717,800
19729,000
197310,800
197413,200
197514,100
197615,300
197716,500
197817,700
197922,900
198025,900
198129,700
198232,400
198335,700
198437,800
198539,600
198642,000
198743,800
198845,000
198948,000
199051,300
199153,400
199255,500
[52 FR 8249, Mar. 17, 1987, as amended at 57 FR 44098, Sept. 24, 1992]