Payroll Taxes

New and Updated

• Type:

  Employment Law Guide

  Taxation of Employee Compensation: Federal

  Updated to reflect information regarding a sample IRS educational assistance program and related FAQs.

• Type:

  50-State Charts

  Taxation of Supplemental Wages by State

  Updated to reflect amended rates in West Virginia, effective retroactive to January 1, 2026.

• Type:

  Employment Law Guide

  Unemployment Insurance Tax: Maine

  Updated to reflect forthcoming returned payment penalty.

• Type:

  Editor's Choice

  Payroll Compliance Under the One Big Beautiful Bill Act: What Employers Need to Get Right Starting in 2026

  Updated to reflect information regarding final regulations on employee tips under the OBBBA. 

• Type:

  Employment Law Guide

  Withholding Taxes: Federal

  Updated to reflect information regarding final regulations on employee tips under the OBBBA. 

• Type:

  Legal Timetable

  Nebraska Unemployment Insurance Experience-Rated Employers May Pay Additional Fee

• Type:

  50-State Charts

  Internal Revenue Code Conformity by State

  Updated to reflect changed IRC reference date in Maine.

• Type:

  Employment Law Guide

  New Hire Paperwork: Maryland

  Updated to clarify when employer notice requirements begin under the forthcoming paid family and medical leave law.

• Type:

  Employment Law Guide

  Unemployment Insurance Tax: Indiana

  Updated to reflect latest developments.

• Type:

  How To

  How to Withhold Using the Cumulative Wages Method

  Updated to reflect tax year 2026 withholding tables.