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:
| Calendar year | Wage limitation |
|---|---|
| 1951-54 | $3,600 |
| 1955-58 | 4,200 |
| 1959-65 | 4,800 |
| 1966-67 | 6,600 |
| 1968-71 | 7,800 |
| 1972 | 9,000 |
| 1973 | 10,800 |
| 1974 | 13,200 |
| 1975 | 14,100 |
| 1976 | 15,300 |
| 1977 | 16,500 |
| 1978 | 17,700 |
| 1979 | 22,900 |
| 1980 | 25,900 |
| 1981 | 29,700 |
| 1982 | 32,400 |
| 1983 | 35,700 |
| 1984 | 37,800 |
| 1985 | 39,600 |
| 1986 | 42,000 |
| 1987 | 43,800 |
| 1988 | 45,000 |
| 1989 | 48,000 |
| 1990 | 51,300 |
| 1991 | 53,400 |
| 1992 | 55,500 |
[52 FR 8249, Mar. 17, 1987, as amended at 57 FR 44098, Sept. 24, 1992]