This guide provides HR and payroll professionals with compliance guidance regarding the test for employee state unemployment insurance (SUI) tax coverage and what constitutes SUI taxable wages in Vermont. It covers topics such as the taxable wage base, contribution rates, experience rating methods, SUTA dumping prevention, voluntary contributions, joint or combined accounts, quarterly reporting requirements, penalties for late filing, benefit overpayments, multiple worksite reporting and recordkeeping requirements.
As mandated by the Vermont Department of Taxes, employers with withholding accounts must submit Vermont Form WHT-436, Quarterly Withholding Reconciliation.
As mandated by the Illinois Department of Revenue, covered employers must provide employees with the Illinois Employee's Withholding Allowance Certificate, Form IL-W-4.
An employer may use this form to request an employee's consent to allow the employer to claim a refund of overwithheld FICA (Social Security and Medicare) taxes due to an overpayment of wages to the employee.
This How To will help an employer properly recoup overpaid wages from an employee in compliance with federal and state law and the employer's policies.
HR guidance on compliance with payroll taxes, including income taxes, Social Security and Medicare (FICA) taxes, and unemployment, disability and workers' compensation insurance taxes.