Payroll

New and Updated

• Date:

  April 15, 2025

  Type:

  Commentary and Insights

  Ask Our Experts: Getting Voluntary Terminations Right

  Ask Our Experts answered several questions about managing nuances of voluntary terminations.

• Type:

  Editor's Choice

  The Trump Administration: Tracking the First 100 Days

  Updated to reflect court action again preventing a quorum at the NLRB.

• Type:

  Employment Law Guide

  Payment of Wages: Ohio

  Updated to reflect pay statement requirements, effective April 8, 2025.

• Type:

  50-State Charts

  Internal Revenue Code Conformity by State

  Updated to reflect a changed IRC reference date in Kentucky.

• Type:

  50-State Charts

  Pay Statement and Pay Rate Notification Requirements by State and Municipality

  Updated to reflect Ohio pay statement requirements, effective April 8, 2025.

• 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.