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Payroll
Updated to reflect the repeal of the Bloomington, Minnesota, paid sick leave law, effective April 27, 2026, and it's removal from this resource.
Updated to reflect New Jersey amendment expanding coverage to employers with 10 or more employees.
Updated to reflect latest developments.
Updated to reflect final postmark date rules, effective December 24, 2025.
Updated title for style, and updated statement and guidance for style and to address employee notice requirements and the interaction with PTO and paid sick leave.
Updated statement for style and updated guidance to include information on the work location requirement and benefits for unemployed individuals.
Updated to reflect amended Oregon paid family and medical leave rules and amended Pittsburgh, Pennsylvania, paid sick leave guidance.
Updated to reflect increased taxable wage bases in Montana, New Mexico, New York and North Dakota, effective January 1, 2026.
Updated to reflect the extension of transition guidance regarding paid family and medical leave reporting rules; information regarding Trump Accounts under the OBBBA; and Roth catch-up contributions rules under 401(k) plans, effective January 1, 2026.
Updated to reflect changed quarterly and monthly deposit thresholds, effective January 1, 2026.
HR and legal considerations for employers regarding payroll.