Topics >
Payroll >
Payroll Taxes
Updated to reflect a forthcoming increase in Wyoming.
Updated to include information on forthcoming Handbook Template updates in the California supplement.
Updated to reflect various forthcoming (for 2025) inflation-adjusted amounts under IRS Rev. Proc. 2024-40.
The maximum earnings subject to the Social Security payroll tax will increase from $168,600 to $176,100 for 2025.
Updated to reflect inflation-adjusted amounts, effective January 1, 2025.
Updated to reflect a lower electronic filing threshold in Mississippi, effective September 11, 2024.
Updated to reflect a lower information return electronic filing threshold, effective September 11, 2024.
Updated to reflect amendments to the overtime pay exemption, effective October 1, 2024.
HR guidance on compliance with payroll taxes, including income taxes, Social Security and Medicare (FICA) taxes, and unemployment, disability and workers' compensation insurance taxes.