Payroll

New and Updated

• Type:

  Employment Law Guide

  Withholding Taxes: Federal

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

• Type:

  Legal Timetable

  Nebraska Unemployment Insurance Experience-Rated Employers May Pay Additional Fee

• Type:

  Employment Law Guide

  Payment of Wages: Maryland

  Updated to reflect final rules implementing forthcoming paid family and medical leave law contributions.

• Type:

  Employment Law Guide

  New Hire Paperwork: Maryland

  Updated to clarify when employer notice requirements begin under the forthcoming paid family and medical leave law.

• Type:

  How To

  How to Withhold Using the Cumulative Wages Method

  Updated to reflect tax year 2026 withholding tables.

• Type:

  How To

  How to Withhold Using the Average Estimated Wages Method

  Updated to reflect tax year 2026 withholding tables.

• Type:

  How To

  How to Handle Extra Pay Periods Caused by the Calendar

  Updated to reflect tax year 2026 withholding tables. 

• Type:

  Legal Timetable

  Indiana Clarifies Unemployment Tax Determination of Taxable Wages and Expands Quarterly Reporting Requirements

• Type:

  Legal Timetable

  Washington Amends Wage Payment Penalties

• Type:

  Legal Timetable

  Washington Enacts Waiver of Unemployment Tax Reporting Penalties for Minor Errors