Compensation and Benefits

New and Updated

• Type:

  50-State Charts

  Unemployment and Disability Insurance Taxable Wage Bases by State

  Updated to reflect a forthcoming wage base increase in Nevada.

• Type:

  Employment Law Guide

  Other Leaves: Montana

  Updated to reflect the emergency responder leave law, effective October 1, 2025.

• Type:

  50-State Charts

  Tax Treatment of Same-Sex Civil Union and Domestic Partnership Partner Benefits by State

  This chart has been updated to remove same-sex marriage information, as federal and state tax treatment is now aligned. The title now reflects its current focus on taxation of benefits for those in same-sex civil unions and domestic partnerships, which continues to vary by state.

• Type:

  50-State Charts

  Paid Family Leave Requirements by State and Municipality

  Updated to reflect forthcoming increases in the New York paid family leave contribution rate and maximum weekly benefit amount.

• Type:

  Legal Timetable

  Nebraska Marketplace Contractors Law Takes Effect

• Type:

  Employment Law Guide

  Workers' Compensation: District of Columbia

  Updated to reflect the forthcoming Parity in Workers' Compensation Recovery Amendment Act of 2025.

• Type:

  Checklists

  Effectively Manage Open Enrollment Checklist

  Updated to reflect current trends and best practices related to evaluating current benefit offerings, enhancing the communication strategy and engaging employees.

• Date:

  August 29, 2025

  Type:

  News

  New Illinois Laws Increase Employment Requirements

  Illinois has enacted several laws that impact the employment landscape, the majority of which will take effect at the beginning of 2026.

• Type:

  Legal Timetable

  Illinois Amends Employee and Employer Coverage Provisions of the Transportation Benefits Program Act

• Type:

  Employment Law Guide

  Taxation of Employee Compensation: Illinois

  Updated to reflect forthcoming Transportation Benefits Program Act amendments regarding employee coverage and employer exemption.