Payroll

New and Updated

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Iowa

  Updated to reflect the repeal of the annual reconciliation return filing requirement, and information regarding information return filing penalties, effective March 29, 2023.

• Type:

  50-State Charts

  Annual Reconciliation Return Forms and Deadlines by State

  Updated to reflect repealed requirement to file annual Form W-3ME, Reconciliation of Maine Income Tax Withheld, effective retroactively for tax periods beginning on or after January 1, 2024.

• Date:

  March 17, 2023

  Type:

  Commentary and Insights

  On-Demand Pay: Benefits, Challenges and Next Steps

  This article provides key insights on on-demand pay, including the benefits, challenges and next steps for employers considering offering this employee benefit.

• Date:

  March 1, 2023

  Type:

  Benchmarking and Surveys

  Retirement Benefits 2023: Survey Report

  In this report, we discuss common retirement benefits, as well as the resources employers offer to promote financial wellness among their employees.

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Louisiana

  Updated to reflect the opening of the application period for the Fresh Start Proper Worker Classification Initiative, effective January 1, 2023.

• Type:

  Legal Timetable

  IRS Final Regulations Lowering Electronic Filing Threshold for Information Returns Takes Effect

• Type:

  Legal Timetable

  New Jersey Temporary Workers' Bill of Rights Main Requirements Take Effect

• Type:

  Legal Timetable

  Denver, Colorado, Wage Theft Ordinance Takes Effect

• Type:

  Legal Timetable

  Mountain View, California, Wage Theft Ordinance Takes Effect

• Type:

  Letters and Forms

  Inform Current Employees About the New Form W-4 Letter

  Updated to reflect revised Form W-4, effective January 1, 2023.