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Payroll
Updated to reflect the repeal of the paid sick leave law and its removal from this article.
The OBBBA repeals taxes on tips and overtime, increases the maximum amount employees may exclude from taxable income for dependent care benefits, and makes other key payroll changes.
Updated to reflect latest developments.
Updated to reflect information regarding the expiration of the overtime pay exemption, effective July 1, 2025.
Updated to reflect amended wage payment penalty provisions, effective May 29, 2025.
HR and legal considerations for employers regarding payroll.