Payroll Taxes

New and Updated

• Type:

  Legal Timetable

  South Carolina Amends Unemployment Tax Experience Rating Calculation for 2027

• Type:

  Legal Timetable

  South Carolina Amends Unemployment Tax Experience Rating Calculation for 2028

• Type:

  Legal Timetable

  South Carolina Amends Penalties for Quarterly Unemployment Tax Reporting Failures

• Type:

  Legal Timetable

  Georgia Automatic Repeal of Temporary Income Tax Exclusion for Overtime and Tips Takes Effect

• Type:

  Legal Timetable

  Georgia Enacts Temporary Income Tax Exclusion for Overtime and Tips

• Type:

  Employment Law Guide

  Withholding Taxes: Georgia

  Updated to reflect temporary exclusion for overtime and tips, effective January 1, 2026 through December 31, 2028.

• Type:

  Legal Timetable

  Maine Unemployment Tax Returned Payment Penalty Takes Effect

  Updated to reflect a change in the effective date.

• Type:

  50-State Charts

  Taxation of Supplemental Wages by State

  Update to reflect reduced rate in Georgia, effective May 11, 2026, and Arkansas, effective June 1, 2026. 

• 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