Payroll

New and Updated

• Type:

  Employment Law Guide

  Payment of Wages: Colorado

  Updated to reflect a forthcoming penalty increase for agricultural employers.

• Type:

  50-State Charts

  Business Expense Reimbursement Requirements by State and Municipality

  Updated to reflect amendments expanding Utah’s restrictions on charging employees for certain medical examinations, effective May 6, 2026.

• Type:

  Legal Timetable

  Maine Unemployment Tax Returned Payment Penalty Takes Effect

  Updated to reflect a change in the effective date.

• Type:

  Employment Law Guide

  Taxation of Employee Compensation: Federal

  Updated to reflect information regarding a sample IRS educational assistance program and related FAQs.

• Type:

  Legal Timetable

  Virginia Paid Family and Medical Leave Contribution Collections Begin

• Type:

  50-State Charts

  Taxation of Supplemental Wages by State

  Updated to reflect amended rates in West Virginia, effective retroactive to January 1, 2026.

• Type:

  50-State Charts

  Final Wage Payment Requirements by State and Municipality

  Updated to reflect latest developments.

• Type:

  50-State Charts

  Pay Frequency and Lag Time Requirements by State and Municipality

  Updated to reflect forthcoming requirements regarding piece rate and commissioned employees in Tennessee.

• Type:

  Legal Timetable

  Tennessee Amends Pay Frequency, Final Pay Requirements for Piece Rate and Commissioned Employees

• Type:

  Employment Law Guide

  Payment of Wages: Tennessee

  Updated to reflect forthcoming pay frequency and final pay amendments regarding piece rate and commissioned employees.