Payroll Taxes

New and Updated

• Type:

  Editor's Choice

  Coming Soon

  Updated to include information on the forthcoming How to Complete Form W-2.

• Type:

  Employment Law Guide

  Unemployment Insurance Tax: Maine

  Updated to reflect returned payment penalty, effective July 29, 2026. 

• Type:

  50-State Charts

  Unemployment and Disability Insurance Taxable Wage Bases by State

  Updated to reflect forthcoming increases in Iowa, Nevada and Wyoming.

• Type:

  50-State Charts

  Internal Revenue Code Conformity by State

  Updated to reflect changed IRC reference date in North Carolina, effective July 2, 2026. 

• Type:

  Editor's Choice

  July 1 Workplace Compliance Changes Employers Need to Know

  Updated to reflect amended Hawaii workers’ compensation treatment plan rules, Nebraska human trafficking training law, and amended Vermont cannabis possession limit.

• Type:

  Legal Timetable

  North Carolina Amends Payroll Semiweekly Filing and Deposit Due Dates

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: North Carolina

  Updated to reflect amended semiweekly filing and deposit due dates, effective July 2, 2026.

• Type:

  Employment Law Guide

  Taxation of Employee Compensation: Federal

  Updated to reflect increased business vehicle standard mileage rate, effective July 1, 2026.

• Type:

  Employment Law Guide

  New Hire Paperwork: Maine

  Updated to reflect notice requirements under the paid family and medical leave law, with contribution collections effective January 1, 2025. 

• Type:

  Employment Law Guide

  Unemployment Insurance Tax: South Carolina

  Updated to reflect amendments regarding penalties and experience rating, effective July 1, 2026.