Payroll

New and Updated

• Type:

  Legal Timetable

  Hawaii Lowers Form W-2 and HW-2 Electronic Filing Threshold

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Hawaii

  Updated to reflect a forthcoming reduction in the Form W-2 and HW-2 electronic filing threshold.

• Type:

  Quick Reference

  Claiming Pandemic-Related Payroll Tax Credits on Form 941-X

  Updated to reflect the effect of the One Big Beautiful Bill Act on ERC claims made on Form 941-X.

• Type:

  Checklists

  Coronavirus (COVID-19): Claim the Employee Retention Credit (ERC) Checklist

  Updated to reflect the effect of the One Big Beautiful Bill Act on ERC claims and tax assessments.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Federal

  Updated to reflect a forthcoming increase in the Form 1099 series nonemployee payment reportable amount.

• Type:

  Legal Timetable

  One Big Beautiful Bill Act Provision Regarding Qualifying Direct Primary Care Arrangements Takes Effect

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Federal

  Updated to reflect information regarding telehealth services, and forthcoming changes regarding direct primary care arrangements and the tax free limit on dependent care assistance benefits under the One Big Beautiful Bill Act. 

• Type:

  Legal Timetable

  One Big Beautiful Bill Act Increases Tax-Free Dependent Care Assistance Limit and Independent Contractor Reportable and Backup Withholding Amount

• Type:

  Employment Law Guide

  Withholding Taxes: Federal

  Updated to reflect information regarding the One Big Beautiful Bill Act, including forthcoming changes to the tax-free limit for dependent care assistance benefits and the reportable and backup withholding amount relevant to independent contractors. 

• Type:

  Employment Law Guide

  Separation From Employment: Arkansas

  Updated to reflect amendments regarding employer disclosure of sexual harassment allegations against an employee, effective August 4, 2025.