Payroll

New and Updated

• Type:

  Employment Law Guide

  Payment of Wages: Minnesota

  Updated to reflect a delay in implementation of the Secure Choice Retirement Program.

• Date:

  October 14, 2024

  Type:

  News

  Social Security Payroll Tax Wage Cap Going Up 4.4%

  The maximum earnings subject to the Social Security payroll tax will increase from $168,600 to $176,100 for 2025.

• Type:

  Employment Law Guide

  Payment of Wages: New York

  Updated to reflect forthcoming increases in the state paid family leave contribution rates. 

• Type:

  Quick Reference

  Social Security and Medicare Tax Rates and Benefit Amounts

  Updated to reflect inflation-adjusted amounts, effective January 1, 2025. 

• Type:

  50-State Charts

  Form W-2 Electronic Filing Requirements by State

  Updated to reflect a lower electronic filing threshold in Mississippi, effective September 11, 2024.

• Type:

  Legal Timetable

  Mississippi Lowers Forms W-2 and 1099 Electronic Filing Threshold

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Mississippi

  Updated to reflect a lower information return electronic filing threshold, effective September 11, 2024.

• Type:

  Employment Law Guide

  Withholding Taxes: Alabama

  Updated to reflect amendments to the overtime pay exemption, effective October 1, 2024.

• Type:

  Legal Timetable

  Colorado Amends Quarterly Unemployment Tax Wage Reporting Requirements

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Colorado

  Updated to reflect amended quarterly reporting requirements, effective September 30, 2024.