Payroll

New and Updated

• Type:

  Legal Timetable

  Illinois Toughens Penalties for Failing to File New Hire or Monthly Unemployment Insurance Wage Reports

• Type:

  50-State Charts

  Permitted and Prohibited Pay Deductions by State and Municipality

  Updated to reflect forthcoming amendments to requirements in Oregon.

• Type:

  Legal Timetable

  Delaware Requires Compliance With Paid Family and Medical Leave Related Garnishment Notices

• Type:

  Employment Law Guide

  Involuntary and Voluntary Pay Deductions: Delaware

  Updated to reflect paid family and medical leave related garnishment requirements, effective July 30, 2025. 

• Type:

  Employment Law Guide

  Payment of Wages: Missouri

  Updated to reflect the repeal of the paid sick leave law and its removal from this article.

• Type:

  Legal Timetable

  Delaware Paid Family and Medical Leave Rules Amended Regarding Contributions and Coverage Changes

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Arkansas

  Updated to reflect amended law regarding the test used to determine employment classification for unemployment tax coverage purposes, effective August 4, 2025.

• Type:

  Legal Timetable

  Hawaii Lowers Form W-2 and HW-2 Electronic Filing Threshold

• Type:

  Quick Reference

  Claiming Pandemic-Related Payroll Tax Credits on Form 941-X

  Updated to reflect the effect of the One Big Beautiful Bill Act on ERC claims made on Form 941-X.

• Type:

  Legal Timetable

  One Big Beautiful Bill Act Provision Regarding Qualifying Direct Primary Care Arrangements Takes Effect