Payroll Taxes

New and Updated

• Type:

  How To

  How to Withhold Using the Average Estimated Wages Method

  Updated to reflect tax year 2026 withholding tables.

• Type:

  Legal Timetable

  Indiana Clarifies Unemployment Tax Determination of Taxable Wages and Expands Quarterly Reporting Requirements

• Type:

  Legal Timetable

  Washington Enacts Waiver of Unemployment Tax Reporting Penalties for Minor Errors

• Type:

  Employment Law Guide

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

  Updated to reflect a forthcoming penalty waiver for inadvertent reporting errors.

• Date:

  March 16, 2026

  Type:

  News

  Lots of New Employment Laws Coming to Washington

  Washington Gov. Bob Ferguson has signed new laws involving employee microchips, domestic workers, wage-theft penalties and more.

• Type:

  Employment Law Guide

  Withholding Taxes: New Jersey

  Updated to reflect latest developments.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Federal

  Updated to reflect final postmark date rules, effective December 24, 2025.

• Date:

  January 8, 2026

  Type:

  Editor's Choice

  New Year, New Compliance Requirements: See What's in Store for Employers in 2026

  Updated to reflect amended Oregon paid family and medical leave rules and amended Pittsburgh, Pennsylvania, paid sick leave guidance.

• Type:

  50-State Charts

  Unemployment and Disability Insurance Taxable Wage Bases by State

  Updated to reflect increased taxable wage bases in Montana, New Mexico, New York and North Dakota, effective January 1, 2026. 

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Federal

  Updated to reflect the extension of transition guidance regarding paid family and medical leave reporting rules; information regarding Trump Accounts under the OBBBA; and Roth catch-up contributions rules under 401(k) plans, effective January 1, 2026.