Payroll

New and Updated

• Type:

  Editor's Choice

  Coming Soon

  Updated to include information on the forthcoming Artificial Intelligence (AI) Laws by State and Municipality chart.

• Type:

  Employment Law Guide

  Payment of Wages: Illinois

  Updated to reflect amended rules implementing wage payment and final pay provisions of the Cook County, Illinois, Paid Leave Ordinance, effective October 24, 2024.

• Type:

  50-State Charts

  Taxation of Supplemental Wages by State

  Updated to reflect a forthcoming rate reduction in Iowa.

• Type:

  50-State Charts

  Income Tax Withholding Requirements by State

  This chart summarizes requirements regarding which state's income tax an employer must withhold from the pay of resident and nonresident employees no matter where they perform work, even if remotely.

• Type:

  Handbook Templates

  Temporary Disability Insurance Program and Leave Handbook Statement: Rhode Island

  Rhode Island employers with one or more employees should consider including this statement in their handbook to educate employees, including supervisors, about the availability of temporary disability insurance and to demonstrate compliance with Rhode Island's Temporary Disability Insurance Act.

• Type:

  Handbook Templates

  Temporary Disability Insurance Program Handbook Statement: California

  California employers with one or more employees should consider including this statement in their handbook to educate employees, including supervisors, about the availability of temporary disability insurance and to demonstrate compliance with California's State Disability Insurance law.

• Type:

  Handbook Templates

  Temporary Disability Insurance Program Handbook Statement: Hawaii

  Hawaii employers with one or more employees should consider including this statement in their handbook to educate employees, including supervisors, about the availability of temporary disability insurance and to demonstrate compliance with Hawaii's Temporary Disability Insurance law.

• Date:

  November 5, 2024

  Type:

  News

  401(k) Maximum Going Up to $23,500 Next Year

  The IRS has released its 2025 cost-of-living adjustments (COLAs) to benefits and contributions to qualified retirement and deferred contribution plans.

• Type:

  Quick Reference

  Annual Retirement Plan COLAs and Fringe Benefit Limitations

  Updated to reflect inflation-adjusted amounts relating to retirement plans and IRAs under IRS Notice 2024-80, effective January 1, 2025. 

• Type:

  50-State Charts

  Unemployment and Disability Insurance Taxable Wage Bases by State

  Updated to reflect a forthcoming increase in Wyoming.