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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 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 changed quarterly and monthly deposit thresholds, effective January 1, 2026.
Updated to reflect the 2026 Form W-4.
Updated to reflect information regarding the One Big Beautiful Bill Act, including increases in the tax-free limit for dependent care assistance benefits and the reportable and backup withholding amount for independent contractors, effective January 1, 2026.
Updated to reflect increased reporting threshold for Forms 1099-MISC and 1099-NEC, effective January 1, 2026.
HR guidance on compliance with payroll taxes, including income taxes, Social Security and Medicare (FICA) taxes, and unemployment, disability and workers' compensation insurance taxes.