Be sure to check out our HR at Work Job Aid, Compensation and Benefits by the Numbers -2018 Changes. The job aid is a one-page reference tool that lists and compares all the limits, thresholds, and other compensation and benefits requirements for 2018 and 2017, including Massachusetts and federal minimum wage requirements, Social Security and Medicare tax rates, Health Savings Accounts, high deductible plans, Affordable Care Act, flexible spending accounts, commuter benefits, adoption assistance programs, and retirement plans.