Payroll Taxes

New and Updated

• Type:

  50-State Charts

  Internal Revenue Code Conformity by State

  Updated to reflect a changed IRC reference date in Maine.

• Type:

  Editor's Choice

  Find Out Your July 1 Workplace Compliance Requirements Before It's Too Late

  Updated to include Rhode Island hairstyle discrimination ban; and to remove California reproductive health benefits amendments due to a change in implementation to January 1, 2026.

• Type:

  50-State Charts

  Unemployment and Disability Insurance Taxable Wage Bases by State

  Updated to reflect a forthcoming wage base change in Iowa.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Alabama

  Updated to reflect information regarding the expiration of the overtime pay exemption, effective July 1, 2025.

• Type:

  Employment Law Guide

  Withholding Taxes: Alabama

  Updated to reflect information regarding the expiration of the overtime pay exemption, effective July 1, 2025.

• Type:

  Employment Law Guide

  Withholding Taxes: New York

  Updated to reflect amended Metropolitan Commuter Transportation Mobility Tax rates, effective July 1, 2025.

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Virginia

  Updated to reflect amendments regarding benefit overpayment information requests, effective July 1, 2025.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: New Mexico

  Updated to reflect changes to income tax deposit and filing requirements and the Form W-2 electronic filing threshold, effective July 1, 2025.

• Type:

  50-State Charts

  Taxation of Supplemental Wages by State

  Updated to reflect a reduced rate in Georgia, effective July 1, 2025.

• Type:

  50-State Charts

  Form W-2 Electronic Filing Requirements by State

  Updated to reflect a changed electronic filing threshold in New Mexico, effective July 1, 2025.