Payroll

New and Updated

• Type:

  Employment Law Guide

  Payment of Wages: Vermont

  Updated to reflect a change in the launch date of the VT Saves retirement program, effective March 1, 2025.

• Type:

  50-State Charts

  Mandated Individual Retirement Account Programs by State and Municipality

  Updated to reflect the launch of the Vermont retirement savings program.

• Type:

  Legal Timetable

  New York Amends Manual Worker Pay Frequency Damages Provision

• Type:

  Employment Law Guide

  Payment of Wages: New York

  Updated to reflect amended pay frequency damages provisions regarding manual workers, effective May 9, 2025.

• Type:

  Employment Law Guide

  Withholding Taxes: New York

  Updated to reflect forthcoming amendments to the Metropolitan Commuter Transportation Mobility Tax rates.

• Type:

  Employment Law Guide

  Payment of Wages: Maryland

  Updated to reflect a delay in the implementation date of forthcoming paid family and medical leave law contributions.

• Type:

  Quick Reference

  Annual Retirement Plan COLAs and Fringe Benefit Limitations

  Updated to reflect forthcoming 2026 inflation-adjusted amounts for health savings accounts under IRS Rev. Proc. 2025-19. 

• Type:

  50-State Charts

  Taxation of Supplemental Wages by State

  Updated to reflect a reduced rate in Idaho, effective retroactive to January 1, 2025.

• Type:

  50-State Charts

  Final Wage Payment Requirements by State and Municipality

  Updated to reflect the Missouri paid sick leave law, effective May 1, 2025.

• Type:

  Employment Law Guide

  Payment of Wages: Missouri

  Updated to reflect the state paid sick leave law, effective May 1, 2025.