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- Type:
- Policies and Procedures
As recommended by the California Employment Development Department, employers can refer to guidance in various topic areas, including withholding taxes and unemployment insurance, in the California Employer's Guide, DE 44.
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- Type:
- Employment Law Guide
This guide provides compliance guidance for HR and payroll professionals in Kentucky regarding income tax deposit thresholds, forms and due dates; electronic deposit requirements; annual reconciliation forms; Form W-2 filing requirements; and penalties for late filing or payment of taxes.
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- Type:
- Employment Law Guide
Updated to reflect changed requirements for registered domestic partnerships, effective January 1, 2020.
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- Type:
- Legal Timetable
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- Type:
- Employment Law Guide
This guide provides HR and payroll professionals with compliance guidance regarding state unemployment and temporary disability (SUI/TDI) taxes in New Jersey. It covers topics such as the taxable wage base, contribution rates, experience rating methods, SUTA dumping prevention, voluntary contributions, joint or combined accounts, quarterly reporting requirements, penalties for late filing, benefit overpayments, multiple worksite reporting and recordkeeping requirements. This guide also provides guidance regarding employee pay deductions for state paid family leave insurance (FLI).
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- Type:
- Letters and Forms
As mandated by the IRS, payers must report certain payments made to nonemployees (e.g, independent contractors) on IRS Form 1099-NEC, Nonemployee Compensation.
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- Type:
- Employment Law Guide
Updated to reflect new Form DE W-4, effective January 1, 2020.
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- Type:
- Employment Law Guide
This guide provides compliance guidance for HR and payroll professionals regarding Idaho income tax withholding on residents, nonresidents and expatriates; supplemental wage withholding; Form W-2 reporting; and recordkeeping.
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- Type:
- Employment Law Guide
Updated to reflect changes related to Form W-4, effective January 1, 2020.
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- Type:
- Letters and Forms
As mandated by the State of California Employment Development Department, an employer must file the California Employee's Withholding Allowance Certificate, Form DE 4, under certain circumstances.