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Payroll Taxes
Updated to reflect amended law regarding the test used to determine employment classification for unemployment tax coverage purposes, effective August 4, 2025.
Updated to reflect a forthcoming reduction in the electronic filing threshold in Hawaii.
Updated to reflect a forthcoming reduction in the Form W-2 and HW-2 electronic filing threshold.
Updated to reflect the effect of the One Big Beautiful Bill Act on ERC claims made on Form 941-X.
Updated to reflect the effect of the One Big Beautiful Bill Act on ERC claims and tax assessments.
Updated to reflect a forthcoming increase in the Form 1099 series nonemployee payment reportable amount.
Updated to reflect information regarding telehealth services, and forthcoming changes regarding direct primary care arrangements and the tax free limit on dependent care assistance benefits under the One Big Beautiful Bill Act.
Updated to reflect information regarding taxation of benefits such as qualified transportation fringe benefits, qualified moving expense reimbursements, and educational assistance under the One Big Beautiful Bill Act.
HR guidance on compliance with payroll taxes, including income taxes, Social Security and Medicare (FICA) taxes, and unemployment, disability and workers' compensation insurance taxes.