Payroll

New and Updated

• Type:

  Editor's Choice

  The Trump Administration: The First 100 Days and Beyond

  Updated to reflect Executive Order seeking to eliminate disparate impact liability under Title VII of the Civil Rights Act.

• Type:

  Legal Timetable

  New Mexico Payroll Tax Depositing and Filing Changes Take Effect

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: New Mexico

  Updated to reflect forthcoming deposit and filing changes, effective July 1, 2025.

• 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. 

• Type:

  Employment Law Guide

  Payment of Wages: Maine

  Updated to reflect a Paid Family and Medical Leave Program FAQ clarifying the definition of covered wages for premium calculation purposes.

• Type:

  50-State Charts

  Form W-2 Electronic Filing Requirements by State

  Updated to reflect changed electronic filing thresholds in Arkansas, effective January 1, 2025, and New Mexico, effective July 1, 2025.

• Type:

  Legal Timetable

  Iowa Amends Definition of SUI Taxable Wages

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Iowa

  Updated to reflect amended definition of SUI taxable wages, effective March 28, 2025.

• Type:

  Legal Timetable

  Arizona Increases Wage Claim Limitation Amount