Payroll

Type:: 50-State Charts

Taxation of Key Fringe and Retirement Benefits by State

The following chart compares state vs federal tax treatment of common employer-provided fringe benefits, including group-term life insurance, moving expense reimbursements, educational assistance under IRC § 127, and retirement benefits under IRC § 401(k) plans and IRC § 125 Cafeteria plans.

Type:: Editor's Choice

New Year, New Compliance Requirements: See What's in Store for Employers in 2026

More than 145 federal, state and local employment law requirements take effect on or around January 1, 2026, covering topics such as minimum wage, paid and unpaid leave, benefits, discrimination, payroll and more. Now is the time to review these developments and ensure your organization is ready to comply.

Date:: November 20, 2025
Type:: Commentary and Insights

Managing Extra Pay Periods Caused by the Calendar

HR and Payroll departments play a crucial role in forecasting and managing extra pay periods caused by the calendar. While they are a natural occurrence, failure to plan for them can lead to a surprising increase in payroll costs. Early preparation is essential to manage the financial impact and ensure smooth operations for all stakeholders.