Payroll

New and Updated

• Type:

  Employment Law Guide

  Payment of Wages: Delaware

  Updated to reflect amended paid family and medical leave final rules regarding contributions and waivers, effective August 11, 2025.

• Type:

  Legal Timetable

  Delaware Paid Family and Medical Leave Rules Amended Regarding Contributions and Coverage Changes

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Arkansas

  Updated to reflect amended law regarding the test used to determine employment classification for unemployment tax coverage purposes, effective August 4, 2025.

• Type:

  50-State Charts

  Form W-2 Electronic Filing Requirements by State

  Updated to reflect a forthcoming reduction in the electronic filing threshold in Hawaii.

• Type:

  Legal Timetable

  Hawaii Lowers Form W-2 and HW-2 Electronic Filing Threshold

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Hawaii

  Updated to reflect a forthcoming reduction in the Form W-2 and HW-2 electronic filing threshold.

• Type:

  Quick Reference

  Claiming Pandemic-Related Payroll Tax Credits on Form 941-X

  Updated to reflect the effect of the One Big Beautiful Bill Act on ERC claims made on Form 941-X.

• Type:

  Checklists

  Coronavirus (COVID-19): Claim the Employee Retention Credit (ERC) Checklist

  Updated to reflect the effect of the One Big Beautiful Bill Act on ERC claims and tax assessments.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Federal

  Updated to reflect a forthcoming increase in the Form 1099 series nonemployee payment reportable amount.

• Type:

  Legal Timetable

  One Big Beautiful Bill Act Provision Regarding Qualifying Direct Primary Care Arrangements Takes Effect