Topics >
Payroll >
Payroll Taxes
Updated to reflect a reduced rate in Indiana, effective January 1, 2025.
Updated to include new hire notice requirements under the forthcoming paid sick leave law.
Updated to reflect amended requirements regarding reporting and furnishing of Forms 1095-C, and IRS Revenue Ruling 2025-4 guidance regarding the tax treatment of state paid family and medical leave, effective January 1, 2025.
Updated to reflect a rule permitting common paymaster reporting, effective January 1, 2025.
Updated to reflect taxable wage base changes in Hawaii, Idaho, Kentucky, Michigan, New Mexico and West Virginia, effective January 1, 2025.
Updated to include New York Equal Rights Amendment and law regarding digital replica usage in employment agreements.
Updated to reflect notice requirements under the paid family and medical leave law, with contribution collections effective January 1, 2025.
Updated to reflect the expiration of exemptions for nonresident disaster response employers and employees on December 31, 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.