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Payroll Taxes
Updated to reflect increased aircraft terminal charge and SIFL mileage rates, effective July 1, 2025, through December 31, 2025.
Enhanced to include information on the One Big Beautiful Bill Act (OBBBA) and to improve comprehensiveness, organization and scope of coverage.
Updated to reflect forthcoming Transportation Benefits Program Act amendments regarding employee coverage and employer exemption.
Updated to reflect forthcoming employer injunctions for failure to file monthly wage reports.
Updated to reflect amended law regarding the test used to determine employment classification for unemployment tax coverage purposes, effective August 4, 2025.
Updated to reflect a forthcoming reduction in the electronic filing threshold in Hawaii.
Updated to reflect a forthcoming reduction in the Form W-2 and HW-2 electronic filing threshold.
HR guidance on compliance with payroll taxes, including income taxes, Social Security and Medicare (FICA) taxes, and unemployment, disability and workers' compensation insurance taxes.