Payroll

New and Updated

• Type:

  How To

  How to Withhold Using the Cumulative Wages Method

  Updated to reflect the tax year 2025 withholding tables.

• Type:

  How To

  How to Withhold Using the Average Estimated Wages Method

  Updated to reflect the tax year 2025 withholding tables.

• Type:

  How To

  How to Use Form W-4 to Withhold Income Taxes From an Employee's Pay

  Updated to reflect the 2025 Form W-4.

• Type:

  How To

  How to Handle Extra Pay Periods Caused by the Calendar

  Updated to reflect tax year 2025 withholding tables. 

• Type:

  Legal Timetable

  Alabama Lowers Information Return Electronic Filing Threshold

• Type:

  Employment Law Guide

  New Hire Paperwork: Nebraska

  Updated to include new hire notice requirements under the paid sick leave law, effective September 15, 2025.

• Type:

  Legal Timetable

  Ohio Permits Unemployment Insurance Common Paymaster Reporting

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA); Workers' Compensation Payroll Tax: Ohio

  Updated to reflect a rule permitting common paymaster reporting, effective January 1, 2025.

• Type:

  Legal Timetable

  Ohio Pay Statement Requirements Take Effect

• Type:

  Editor's Choice

  HR Priorities for 2025

  HR must be proactive in how to approach its priorities going into 2025, providing high-impact solutions with limited resource across a broad range of challenges. This resource addresses the top priorities for HR for the coming year.