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Payroll Taxes
Updated to reflect new hire notice requirements under Baltimore’s pregnancy accommodation law, effective January 10, 2026.
Updated to reflect OBBBA related nonconformity exceptions in Iowa.
Update to reflect a reduced rate in Kentucky, effective January 1, 2026.
Updated to reflect amended Oregon paid family and medical leave rules and amended Pittsburgh, Pennsylvania, paid sick leave guidance.
Updated to reflect increased taxable wage bases in Montana, New Mexico, New York and North Dakota, effective January 1, 2026.
Updated to reflect the extension of transition guidance regarding paid family and medical leave reporting rules; information regarding Trump Accounts under the OBBBA; and Roth catch-up contributions rules under 401(k) plans, effective January 1, 2026.
Updated to reflect the business vehicle standard mileage rate, the fixed and variable rate mileage allowance, and the company fleet average value, effective January 1, 2026.
Updated to reflect changed quarterly and monthly deposit thresholds, effective January 1, 2026.
Updated to reflect IRS transition guidance for reporting tips and overtime on 2025 Forms W-2; the increased Form 1099 series nonemployee payment reportable amount, effective January 1, 2026; and the inflation-adjusted information return-related penalty amounts, effective January 1, 2026.
Updated to reflect the 2026 Form W-4.
HR guidance on compliance with payroll taxes, including income taxes, Social Security and Medicare (FICA) taxes, and unemployment, disability and workers' compensation insurance taxes.