Payroll Taxes

New and Updated

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Arkansas

  Updated to reflect amended quarterly reporting requirements, effective June 12, 2025.

• Type:

  50-State Charts

  Internal Revenue Code Conformity by State

  Updated to reflect a changed IRC reference date in Hawaii.

• Type:

  Legal Timetable

  Alabama Short-Term Service and Disaster Response Employee Income Tax Exemptions Take Effect

• Type:

  50-State Charts

  Income Tax Withholding Requirements by State

  Updated to reflect forthcoming short-term service and disaster response employee exemptions in Alabama.

• Type:

  50-State Charts

  Income Tax Withholding Reciprocal Agreements and Other Exemptions by State

  Updated to reflect forthcoming short-term service and disaster response employee exemptions in Alabama.

• Type:

  Quick Reference

  Annual Retirement Plan COLAs and Fringe Benefit Limitations

  Updated to reflect forthcoming 2026 inflation-adjusted amounts for health savings accounts under IRS Rev. Proc. 2025-19. 

• Type:

  Legal Timetable

  New Mexico Payroll Tax Depositing and Filing Changes Take Effect

• Type:

  Legal Timetable

  Arkansas Lowers Form W-2 Electronic Filing Threshold

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Arkansas

  Updated to reflect lowered Form W-2 electronic filing threshold, effective January 1, 2025. 

• Type:

  Legal Timetable

  Iowa Amends Definition of SUI Taxable Wages