Payroll

New and Updated

• Type:

  Employment Law Guide

  Withholding Taxes: Georgia

  Updated to reflect temporary exclusion for overtime and tips, effective January 1, 2026 through December 31, 2028.

• Type:

  Legal Timetable

  Connecticut Requires Pay Code Information With Pay Statements

• Type:

  Employment Law Guide

  Payment of Wages: Connecticut

  Updated to reflect forthcoming amendments regarding pay statements and penalties.

• Date:

  May 12, 2026

  Type:

  News

  Connecticut Enacts Wide-Ranging Employment Bill

  Connecticut Gov. Ned Lamont signed into law a bill that will enhance pay transparency, strengthen lactation break protections and impose a number of other new requirements on employers.

• Type:

  50-State Charts

  Business Expense Reimbursement Requirements by State and Municipality

  Updated to reflect amendments expanding Utah’s restrictions on charging employees for certain medical examinations, effective May 6, 2026.

• Type:

  Legal Timetable

  Maine Unemployment Tax Returned Payment Penalty Takes Effect

  Updated to reflect a change in the effective date.

• Type:

  Legal Timetable

  Virginia Paid Family and Medical Leave Contribution Collections Begin

• Type:

  50-State Charts

  Taxation of Supplemental Wages by State

  Update to reflect reduced rate in Georgia, effective May 11, 2026, and Arkansas, effective June 1, 2026. 

• Type:

  Legal Timetable

  Tennessee Amends Pay Frequency, Final Pay Requirements for Piece Rate and Commissioned Employees

• Type:

  Editor's Choice

  Payroll Compliance Under the One Big Beautiful Bill Act: What Employers Need to Get Right Starting in 2026

  Updated to reflect information regarding final regulations on employee tips under the OBBBA.