Payroll

New and Updated

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Federal

  Updated to reflect information regarding the Voluntary Disclosure Program for Erroneous ERC Claims; and final regulations clarifying the safe harbor for de minimis information return filing errors, effective December 19, 2023.

• Type:

  Legal Timetable

  Idaho Lowers Information Return Electronic Filing Threshold

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Idaho

  Updated to reflect a lower information return electronic filing threshold, effective January 1, 2024.

• Type:

  Employment Law Guide

  Taxation of Employee Compensation: Illinois

  Updated to reflect the Transportation Benefits Program Act, effective January 1, 2024.

• Type:

  Employment Law Guide

  Payment of Wages: Oregon

  Updated to reflect a change in the unclaimed wages abandonment period, effective January 1, 2024.

• Type:

  Employment Law Guide

  New Hire Reporting: Illinois

  Updated to reflect the requirement to report newly hired independent contractors, effective January 1, 2024.

• Type:

  Employment Law Guide

  New Hire Reporting: Oregon

  Updated to reflect independent contractor reporting requirements, effective January 1, 2024.

• Type:

  Employment Law Guide

  Withholding Taxes: Montana

  Updated to reflect an exemption for nonresident short-term-service employees, effective January 1, 2024.

• Type:

  Employment Law Guide

  Withholding Taxes: Indiana

  Updated to reflect an exemption for short-term-service employees, effective January 1, 2024.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Arkansas

  Updated to reflect a reduction in the Form W-2 electronic filing threshold, effective January 1, 2024.