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Payroll
Updated title for style, and updated statement and guidance for style and to address employee notice requirements and the interaction with PTO and paid sick leave.
Updated statement for style and updated guidance to include information on the work location requirement and benefits for unemployed individuals.
Updated to reflect new hire notice requirements under Baltimore’s pregnancy accommodation law, effective January 10, 2026.
Updated to reflect OBBBA related nonconformity exceptions in Iowa.
Update to reflect a reduced rate in Kentucky, effective January 1, 2026.
Updated to reflect amended Oregon paid family and medical leave rules and amended Pittsburgh, Pennsylvania, paid sick leave guidance.
Updated to reflect increased taxable wage bases in Montana, New Mexico, New York and North Dakota, effective January 1, 2026.
Updated to reflect information regarding a delay in implementation of new federal tax withholding and reporting requirements for PFML benefits, effective January 1, 2026.
Updated to reflect the extension of transition guidance regarding paid family and medical leave reporting rules; information regarding Trump Accounts under the OBBBA; and Roth catch-up contributions rules under 401(k) plans, effective January 1, 2026.
Updated to reflect the business vehicle standard mileage rate, the fixed and variable rate mileage allowance, and the company fleet average value, effective January 1, 2026.
HR and legal considerations for employers regarding payroll.