Payroll

New and Updated

• Type:

  50-State Charts

  Taxation of Supplemental Wages by State

  Updated to reflect a reduced rate in Georgia, effective July 1, 2025.

• Type:

  50-State Charts

  Form W-2 Electronic Filing Requirements by State

  Updated to reflect a changed electronic filing threshold in New Mexico, effective July 1, 2025.

• Type:

  50-State Charts

  Final Wage Payment Requirements by State and Municipality

  Updated to reflect the Alaska paid sick leave law, effective July 1, 2025.

• Type:

  Legal Timetable

  Hawaii Expands Wage Payment Law Penalties

• Type:

  Employment Law Guide

  Payment of Wages: Hawaii

  Updated to reflect amended wage payment penalty provisions, effective May 29, 2025.

• Type:

  50-State Charts

  Mandated Individual Retirement Account Programs by State and Municipality

  Updated to reflect the launch of the Nevada retirement savings program.

• Type:

  Handbook Templates

  Discussion of Wages Handbook Statement: Washington

  Updated guidance to reflect an amendment to Washington’s equal pay law that prohibits pay and opportunity discrimination based on membership in any protected class, effective July 1, 2025.

• Type:

  Legal Timetable

  Colorado Amends New Hire Reporting and Child Support Withholding Requirements

• Type:

  50-State Charts

  New Hire Reporting Requirements by State

  Updated to reflect amended reporting requirements in Colorado, effective May 31, 2025.

• Type:

  Employment Law Guide

  New Hire Reporting: Colorado

  Updated to reflect amended reporting requirements, effective May 31, 2025.