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Payroll
Updated to reflect increased state paid family leave contribution rates, effective January 1, 2026.
Updated to reflect amended paid family and medical rules regarding the calculation of contributions and quarterly reporting, effective December 11, 2025.
Updated to reflect amended Colorado heat illness prevention requirements, expanded Louisiana payroll tax filing and payment requirements, and New Mexico kin care leave regulations.
Updated to reflect final rules clarifying status changes regarding paid family and medical leave premium liability, and final rules that amend and add provisions regarding the Washington Cares Fund, effective January 1, 2026.
Updated to reflect changed requirements in Arkansas, Hawaii and Louisiana, effective January 1, 2026.
Updated to reflect expanded electronic filing and payment requirements and related penalties, effective January 1, 2026, and forthcoming Form L-3 electronic filing requirements.
Updated to reflect reduced rates in Iowa, Nebraska and South Carolina, effective January 1, 2026.
Updated to reflect OBBBA related nonconformity exceptions in the District of Columbia.
HR and legal considerations for employers regarding payroll.