Topics

Payroll

New and Updated

  • Type:
    Policies and Procedures

    California Employer's Guide, DE 44

    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.

  • Type:
    Employment Law Guide

    Depositing and Reporting Withheld Taxes: Kentucky

    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.

  • Type:
    Legal Timetable

    California Eases Registered Domestic Partnership Requirements

  • Type:
    Employment Law Guide

    Unemployment Insurance Taxes (FUTA/SUTA), Family Leave and Temporary Disability Insurance (FLI/TDI) Taxes: New Jersey

    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).

  • Type:
    Letters and Forms

    IRS Form 1099-NEC, Nonemployee Compensation

    As mandated by the IRS, payers must report certain payments made to nonemployees (e.g, independent contractors) on IRS Form 1099-NEC, Nonemployee Compensation.

  • Type:
    Employment Law Guide

    Withholding Taxes: Delaware

    Updated to reflect new Form DE W-4, effective January 1, 2020.

  • Type:
    Employment Law Guide

    Withholding Taxes: Idaho

    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.

  • Type:
    Employment Law Guide

    New Hire Paperwork: Arizona

    Updated to reflect changes related to Form W-4, effective January 1, 2020.

  • Type:
    Letters and Forms

    California Employee's Withholding Allowance Certificate, Form DE 4

    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.

  • Type:
    Employment Law Guide

    Withholding Taxes: South Carolina

    This guide provides compliance guidance for HR and payroll professionals regarding South Carolina income tax withholding on residents, nonresidents and expatriates; supplemental wage withholding; Form W-2 reporting; and recordkeeping.

About This Topic

HR and legal considerations for employers regarding payroll.

Payroll: Key Items

Depositing and Reporting Withheld Taxes: Key items

FICA Tax: Key Items

Income Taxes: Key Items

Wage Payment: Key Items