Payroll

New and Updated

• Type:

  Checklists

  Payroll Practices and Procedures Checklist

  Updated to reflect IRS Notice 2025-15 regarding requirements for furnishing employees with Forms 1095-C and 1095-B.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Federal

  Updated to reflect IRS Notice 2025-15 regarding furnishing employees with Forms 1095-C and 1095-B.

• Type:

  Posters and Notices

  St. Paul, Minnesota, Workplace Notice Poster for Employers (for Wage Theft Ordinance Notice Purposes)

  As mandated by the St. Paul Department of Human Rights and Equal Economic Opportunity, employers covered by the St. Paul Wage Theft Ordinance must provide the St. Paul, Minnesota, Workplace Notice Poster.

• Type:

  50-State Charts

  Form W-2 Electronic Filing Requirements by State

  Updated to reflect a lowered electronic filing threshold in Alabama, effective March 17, 2025.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Alabama

  Updated to reflect a lowered information return electronic filing threshold, effective March 17, 2025.

• Type:

  Employment Law Guide

  Payment of Wages: Minnesota

  Updated to reflect a delay in implementation of the Secure Choice Retirement Program.

• Type:

  Editor's Choice

  The Trump Administration: Tracking the First 100 Days

  Updated to reflect the restoration of a quorum at the NLRB.

• Type:

  Employment Law Guide

  Taxation of Employee Compensation: Federal

  Updated to reflect decreased aircraft terminal charge and SIFL mileage rates, effective January 1, 2025, through June 30, 2025. 

• Type:

  50-State Charts

  Pay Statement and Pay Rate Notification Requirements by State and Municipality

  Updated to reflect final rules clarifying the City of St. Paul, Minnesota, Wage Theft Ordinance, effective February 14, 2025.

• Type:

  Employment Law Guide

  New Hire Paperwork: New York

  Updated to reflect an update to the effective date of the Retail Worker Safety Act.