Payroll

New and Updated

• Type:

  50-State Charts

  Taxation of Supplemental Wages by State

  Updated to reflect a reduced rate in Indiana, effective January 1, 2025.

• Type:

  50-State Charts

  Final Wage Payment Requirements by State and Municipality

  Updated to reflect the forthcoming Alaska paid sick leave law.

• Type:

  Employment Law Guide

  Payment of Wages: Nebraska

  Updated to reflect forthcoming pay statement sick time requirements.

• Type:

  Employment Law Guide

  Payment of Wages: Alaska

  Updated to reflect the forthcoming paid sick leave law.

• Type:

  Employment Law Guide

  New Hire Paperwork: Nebraska

  Updated to include new hire notice requirements under the forthcoming paid sick leave law.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Federal

  Updated to reflect amended requirements regarding reporting and furnishing of Forms 1095-C, and IRS Revenue Ruling 2025-4 guidance regarding the tax treatment of state paid family and medical leave, effective January 1, 2025.

• Type:

  Legal Timetable

  Ohio Permits Unemployment Insurance Common Paymaster Reporting

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA); Workers' Compensation Payroll Tax: Ohio

  Updated to reflect a rule permitting common paymaster reporting, effective January 1, 2025.

• Type:

  Legal Timetable

  Ohio Pay Statement Requirements Take Effect

• Type:

  Employment Law Guide

  Payment of Wages: Ohio

  Updated to reflect the forthcoming pay statement law.