Payroll

New and Updated

• Type:

  50-State Charts

  Income Tax Withholding Requirements by State

  Updated to reflect forthcoming short-term service and disaster response employee exemptions in Alabama.

• Type:

  Legal Timetable

  Tennessee Removes Deceased Employee Wages Payout Limit

• Type:

  Employment Law Guide

  Payment of Wages: Tennessee

  Updated to reflect amended requirements regarding payment of deceased employee wages, effective April 10, 2025.

• 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:

  Legal Timetable

  New York Amends Manual Worker Pay Frequency Damages Provision

• 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:

  Legal Timetable

  New Mexico Payroll Tax Depositing and Filing Changes Take Effect

• Type:

  Legal Timetable

  Arkansas Lowers Form W-2 Electronic Filing Threshold

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Arkansas

  Updated to reflect lowered Form W-2 electronic filing threshold, effective January 1, 2025.