Payroll Taxes

New and Updated

• Type:

  FAQs

  If an overpaid employee does not pay the employer back in the same year, should the employer give the employee a new Form W-2 showing less wages and taxes for that year?

• Type:

  FAQs

  What action should an employer take if an overpaid employee refuses to consent to the employer's request to seek a refund of the overpaid FICA taxes?

• Type:

  FAQs

  What action should an employer take if a request for consent to file a refund claim for overpaid FICA taxes sent to a former employee's last known address is returned as undeliverable?

• Type:

  Legal Timetable

  Oregon Requires EITC Notices

• Type:

  Legal Timetable

  North Dakota Requires Electronic Unemployment Reporting and Deposits

• Type:

  Legal Timetable

  Alabama Applies Bad Check Penalty to Rejected Electronic Payments of Withheld Taxes

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Virginia

  Updated to reflect latest developments.

• Type:

  Legal Timetable

  Hawaii Requires Quarterly Filing of Withholding Returns

• Type:

  Legal Timetable

  Illinois Phases in Payroll Deduction IRAs

• Type:

  Legal Timetable

  California Mandatory State Retirement Program Law Takes Effect