Payroll

New and Updated

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Massachusetts

  This guide provides HR and payroll professionals with compliance guidance regarding the test for employee state unemployment insurance (SUI) tax coverage and what constitutes SUI taxable wages in Massachusetts. 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. Also covered are employer medical assistance contributions.

• Type:

  How To

  How to Pay an Employee's Final Wages

  This How To maps out the steps an employer should follow in order to properly pay an employee who has separated, or has been involuntary terminated, from employment.

• Type:

  How To

  How to Withhold on Supplemental Wages Over $1 Million

  This How To shows employers how to withhold on supplemental wages over $1 million.

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA): Federal

  This guide provides HR and payroll professionals with compliance guidance regarding the Federal Unemployment Tax Act (FUTA), including which employers and employees are covered, the FUTA tax rate and wage base, and when and how employers must report and deposit FUTA taxes.

• Type:

  Handbook Templates

  Discussion of Wages Handbook Statement: California

  California employers seeking to emphasize compliance with, and educate their workforces about this law, should consider including this model policy statement in their handbook.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Vermont

  This guide provides compliance guidance for HR and payroll professionals in Vermont 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:

  Employment Law Guide

  Involuntary and Voluntary Pay Deductions: Connecticut

  This guide provides compliance guidance for HR and payroll professionals in Connecticut regarding withholding for child support and creditor garnishment orders, tax levies and voluntary wage assignments.

• Type:

  Legal Timetable

  Illinois Revises Unclaimed Wages Reporting Requirements

• Type:

  Posters and Notices

  New York City Fast Food Deductions Notice Poster

  As mandated by the New York City Department of Consumer Affairs, New York City fast food employers subject to the New York City Fast Food Deductions Law must post the New York City Fast Food Deductions Notice Poster.

• Type:

  Letters and Forms

  California Report of Independent Contractors, DE 542

  As mandated by the California Employment Development Department, covered employers must use the California Report of Independent Contractors, DE 542.