Payroll Taxes

New and Updated

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Federal

  Updated to reflect amended requirements regarding reporting and furnishing of Forms 1095-C, and IRS Revenue Ruling 2025-4 guidance regarding the tax treatment of state paid family and medical leave, effective January 1, 2025.

• Type:

  Legal Timetable

  Ohio Permits Unemployment Insurance Common Paymaster Reporting

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA); Workers' Compensation Payroll Tax: Ohio

  Updated to reflect a rule permitting common paymaster reporting, effective January 1, 2025.

• Type:

  50-State Charts

  Unemployment and Disability Insurance Taxable Wage Bases by State

  Updated to reflect taxable wage base changes in Hawaii, Idaho, Kentucky, Michigan, New Mexico and West Virginia, effective January 1, 2025.

• Type:

  Editor's Choice

  January 1, 2025: Employers, Act Now Before New Compliance Requirements Take Effect

  Updated to include New York Equal Rights Amendment and law regarding digital replica usage in employment agreements.

• Type:

  Employment Law Guide

  New Hire Paperwork: Maine

  Updated to reflect notice requirements under the paid family and medical leave law, with contribution collections effective January 1, 2025.

• Type:

  Employment Law Guide

  Withholding Taxes: Kentucky

  Updated to reflect the expiration and removal from this article of exemptions for nonresident disaster response employers and employees on December 31, 2024.

• Type:

  Legal Timetable

  IRS Increases Business Vehicle Standard Mileage Rate, Lowers Valuation Limitation

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Delaware

  Updated to reflect inflation adjusted deposit thresholds, effective January 1, 2025. 

• Type:

  Employment Law Guide

  Withholding Taxes: Nebraska

  Updated to reflect amended nonresident compensation sourcing rules, effective January 1, 2025.