Payroll Taxes

New and Updated

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Federal

  Updated to reflect information regarding Form 1099 IRIS Transmitter Control Code (TCC) electronic filing applications.

• Type:

  Checklists

  Coronavirus (COVID-19): Claim the Employee Retention Credit (ERC) Checklist

  Updated to reflect information regarding extensions to appeal disallowed ERC claims.

• Type:

  Employment Law Guide

  Unemployment Insurance Tax: Washington

  Updated to reflect penalty waiver for inadvertent reporting errors, effective June 11, 2026. 

• Type:

  Quick Reference

  Annual Retirement Plan COLAs and Fringe Benefit Limitations

  Updated to reflect 2027 inflation-adjusted amounts for health savings accounts.

• Type:

  Legal Timetable

  South Carolina Amends Unemployment Tax Experience Rating Calculation for 2027

• Type:

  Legal Timetable

  South Carolina Amends Unemployment Tax Experience Rating Calculation for 2028

• Type:

  Legal Timetable

  South Carolina Amends Penalties for Quarterly Unemployment Tax Reporting Failures

• Type:

  Legal Timetable

  Georgia Automatic Repeal of Temporary Income Tax Exclusion for Overtime and Tips Takes Effect

• Type:

  Legal Timetable

  Georgia Enacts Temporary Income Tax Exclusion for Overtime and Tips

• Type:

  Employment Law Guide

  Withholding Taxes: Georgia

  Updated to reflect temporary exclusion for overtime and tips, effective January 1, 2026 through December 31, 2028.