Topics

Payroll Taxes

New and Updated

  • Type:
    Employment Law Guide

    Depositing and Reporting Withheld Taxes: Maryland

    This guide provides compliance guidance for HR and payroll professionals in Maryland regarding income tax deposit thresholds, forms and due dates; electronic deposit requirements; annual reconciliation forms; Form W-2 filing requirements; and penalties for late filing or payment of taxes.

  • Type:
    Letters and Forms

    New York Amended Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return, Form NYS-45-X

    As mandated by the New York State Department of Taxation and Finance, covered employers must file Form NYS-45-X, Amended Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return, to amend a previously filed Form NYS-45, Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return.

  • Type:
    Letters and Forms

    Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return, Form NYS-45

    As mandated by the New York State Department of Taxation and Finance, covered employers must submit the Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return Form, NYS-45, at the end of each calendar quarter.

  • Type:
    Employment Law Guide

    Unemployment Insurance Tax (FUTA/SUTA): Arizona

    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 Arizona. 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.

  • Type:
    Legal Timetable

    Massachusetts Lowers 2016 Electronic Filing, Payment Threshold

  • Type:
    Employment Law Guide

    Withholding Taxes: Michigan

    This guide provides compliance guidance for HR and payroll professionals regarding Michigan income tax withholding on residents, nonresidents and expatriates; supplemental wage withholding; Form W-2 reporting; and recordkeeping.

  • Type:
    Employment Law Guide

    Depositing and Reporting Withheld Taxes: Utah

    This guide provides compliance guidance for HR and payroll professionals in Utah regarding income tax deposit thresholds, forms and due dates; electronic deposit requirements; annual reconciliation forms; Form W-2 filing requirements; and penalties for late filing or payment of taxes.

  • Type:
    How To

    How to Verify Social Security Numbers

    This How To details the steps an employer should follow to properly use the Social Security Number Verification Service (SSNVS) to ensure that employees' names and Social Security Numbers (SSNs) match.

  • Type:
    How To

    How to Handle Failed Employee Name/Social Security Number Verifications

    This How To will help employers expeditiously resolve discrepancies between an employee's name and Social Security Number prior to taking any adverse employment action.

  • Type:
    Employment Law Guide

    Unemployment Insurance Tax (FUTA/SUTA): South Dakota

    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 South Dakota. 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.