As 2014 comes to an end and 2015 beginning, there are a few changes in store for employers and employees. The base earnings for Federal Insurance Contributions Act (FICA) and State Disability Insurance (SDI) are going up. You can see the changes on the chart below. Employees will see a slight increase in their pay checks in 2015 as the SDI rate is going from 1% to .9%. The contribution for 401K has also increased to $18,000 for 2015 with the catch up contribution going to $6,000. This is a great time to think of saving plans for your future.