Payroll

New and Updated

• Type:

  Editor's Choice

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

  Updated to reflect amended Colorado heat illness prevention requirements, expanded Louisiana payroll tax filing and payment requirements, and New Mexico kin care leave regulations.

• Type:

  Employment Law Guide

  Payment of Wages: Washington

  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.

• Type:

  50-State Charts

  Form W-2 Electronic Filing Requirements by State

  Updated to reflect changed requirements in Arkansas, Hawaii and Louisiana, effective January 1, 2026.

• Type:

  Legal Timetable

  Louisiana Expands Withholding Tax Electronic Filing and Payment Requirements

• Type:

  Legal Timetable

  Louisiana Expands Electronic Filing Requirement for Annual Withholding Reconciliation Return

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Louisiana

  Updated to reflect expanded electronic filing and payment requirements and related penalties, effective January 1, 2026, and forthcoming Form L-3 electronic filing requirements.

• Type:

  50-State Charts

  Taxation of Supplemental Wages by State

  Updated to reflect reduced rates in Iowa, Nebraska and South Carolina, effective January 1, 2026. 

• Type:

  50-State Charts

  Internal Revenue Code Conformity by State

  Updated to reflect OBBBA related nonconformity exceptions in the District of Columbia.

• Type:

  Employment Law Guide

  Withholding Taxes: Pennsylvania

  Updated to reflect information regarding the Working Pennsylvanians Tax Credit. 

• Type:

  Employment Law Guide

  Payment of Wages: Massachusetts

  Updated to reflect a clarification regarding the definition of wages.