Payroll

New and Updated

• Type:

  Quick Reference

  Annual Retirement Plan COLAs and Fringe Benefit Limitations

  Updated to reflect forthcoming 2026 inflation-adjusted amounts for health savings accounts under IRS Rev. Proc. 2025-19. 

• Type:

  50-State Charts

  Taxation of Supplemental Wages by State

  Updated to reflect a reduced rate in Idaho, effective retroactive to January 1, 2025.

• Type:

  50-State Charts

  Final Wage Payment Requirements by State and Municipality

  Updated to reflect the Missouri paid sick leave law, effective May 1, 2025.

• Type:

  Employment Law Guide

  Payment of Wages: Missouri

  Updated to reflect the state paid sick leave law, effective May 1, 2025.

• Type:

  Editor's Choice

  The Trump Administration: The First 100 Days and Beyond

  Updated to reflect Executive Order seeking to eliminate disparate impact liability under Title VII of the Civil Rights Act.

• Type:

  Legal Timetable

  New Mexico Payroll Tax Depositing and Filing Changes Take Effect

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: New Mexico

  Updated to reflect forthcoming deposit and filing changes, effective July 1, 2025.

• Type:

  Legal Timetable

  Arkansas Lowers Form W-2 Electronic Filing Threshold

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Arkansas

  Updated to reflect lowered Form W-2 electronic filing threshold, effective January 1, 2025. 

• Type:

  Employment Law Guide

  Payment of Wages: Maine

  Updated to reflect a Paid Family and Medical Leave Program FAQ clarifying the definition of covered wages for premium calculation purposes.