Payroll

New and Updated

• Type:

  Employment Law Guide

  Payment of Wages: New York

  Updated to reflect increased state paid family leave contribution rates, effective January 1, 2026.

• Type:

  Employment Law Guide

  Payment of Wages: Delaware

  Updated to reflect amended paid family and medical rules regarding the calculation of contributions and quarterly reporting, effective December 11, 2025.

• Type:

  50-State Charts

  Form W-2 Electronic Filing Requirements by State

  Updated to reflect changed requirements in Arkansas, Hawaii and Louisiana, effective January 1, 2026.

• Type:

  Legal Timetable

  Louisiana Expands Withholding Tax Electronic Filing and Payment Requirements

• Type:

  Legal Timetable

  Louisiana Expands Electronic Filing Requirement for Annual Withholding Reconciliation Return

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Louisiana

  Updated to reflect expanded electronic filing and payment requirements and related penalties, effective January 1, 2026, and forthcoming Form L-3 electronic filing requirements.

• Type:

  50-State Charts

  Internal Revenue Code Conformity by State

  Updated to reflect OBBBA related nonconformity exceptions in the District of Columbia.

• Type:

  Employment Law Guide

  Withholding Taxes: Pennsylvania

  Updated to reflect information regarding the Working Pennsylvanians Tax Credit. 

• Type:

  Employment Law Guide

  Payment of Wages: Massachusetts

  Updated to reflect a clarification regarding the definition of wages.

• Type:

  Checklists

  Payroll Practices and Procedures Checklist

  Updated to reflect further information regarding tip and overtime pay reporting under the OBBBA.