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Payroll Taxes
Updated to reflect forthcoming 2026 inflation-adjusted amounts for health savings accounts under IRS Rev. Proc. 2025-19.
Updated to reflect a reduced rate in Idaho, effective retroactive to January 1, 2025.
Updated to reflect forthcoming deposit and filing changes, effective July 1, 2025.
Updated to reflect lowered Form W-2 electronic filing threshold, effective January 1, 2025.
Updated to reflect changed electronic filing thresholds in Arkansas, effective January 1, 2025, and New Mexico, effective July 1, 2025.
Updated to reflect amended definition of SUI taxable wages, effective March 28, 2025.
Updated to reflect a changed IRC reference date in Kentucky.
HR guidance on compliance with payroll taxes, including income taxes, Social Security and Medicare (FICA) taxes, and unemployment, disability and workers' compensation insurance taxes.