Payroll Taxes

New and Updated

• Type:

  Legal Timetable

  One Big Beautiful Bill Act Increases Tax-Free Dependent Care Assistance Limit and Independent Contractor Reportable and Backup Withholding Amount

• Type:

  Employment Law Guide

  Withholding Taxes: Federal

  Updated to reflect information regarding the One Big Beautiful Bill Act, including forthcoming changes to the tax-free limit for dependent care assistance benefits and the reportable and backup withholding amount relevant to independent contractors. 

• Type:

  50-State Charts

  Unemployment and Disability Insurance Taxable Wage Bases by State

  Updated to reflect forthcoming wage base increases in New Jersey.

• Type:

  Editor's Choice

  The Trump Administration: The First 100 Days and Beyond

  Updated to reflect information on President Trump's Artificial Intelligence Action Plan.

• Type:

  Employment Law Guide

  Withholding Taxes: Wyoming

  Wyoming does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.

• Type:

  Employment Law Guide

  Withholding Taxes: Washington

  Washington does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.

• Type:

  Employment Law Guide

  Withholding Taxes: Texas

  Texas does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.

• Type:

  Employment Law Guide

  Withholding Taxes: Tennessee

  Tennessee does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.

• Type:

  Employment Law Guide

  Withholding Taxes: South Dakota

  South Dakota does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.

• Type:

  Employment Law Guide

  Withholding Taxes: New Hampshire

  New Hampshire does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.