Payroll

New and Updated

• Type:

  Employment Law Guide

  Unemployment and Disability Insurance Taxes (FUTA/SUTA/SDI): California

  Updated to reflect the elimination of the state disability insurance taxable wage base, effective January 1, 2024.

• Type:

  Employment Law Guide

  Withholding Taxes: California

  Updated to reflect amended employee notification requirements, effective January 1, 2024.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Federal

  Updated to reflect long-term part-time employee 401(k) plan rules, effective with plan year 2024; and SECURE 2.0 Act of 2022 amendments to 401(k) plans, effective for plan years beginning after December 31, 2023.

• Type:

  Legal Timetable

  Chicago, Illinois, Paid Leave and Paid Sick and Safe Leave Ordinance Final Pay Provision for Medium Size Employers Takes Effect

  Updated to reflect a delay in the effective date.

• Date:

  December 5, 2023

  Type:

  Editor's Choice

  HR Priorities for 2024

  From the evolving nature of artificial intelligence to possible legislation relating to leave and immigration, HR must be proactive and determine how to approach its priorities going into 2024. This resource addresses the top priorities for HR for the coming year.

• Type:

  Employment Law Guide

  Withholding Taxes: Colorado

  Updated to reflect Form DR 0995 regarding required employee tax credit notices.

• Type:

  Legal Timetable

  California Repeals Option to Deliver Unemployment Insurance and Payroll Tax Benefits Notices Via Email

  Updated to include legal requirements pertaining to unemployment insurance notices.

• Type:

  Legal Timetable

  California H-2A Agricultural Visa Employers Must Use State Wage Theft Notice Template

• Type:

  Legal Timetable

  California Wage Theft Notice Amendments Take Effect

• Type:

  Legal Timetable

  California Expands Payroll Tax Benefit Worker Notification Requirements

  Updated to clarify additional requirements regarding emails of notifications.