Payroll Taxes

New and Updated

• Type:

  Employment Law Guide

  New Hire Paperwork: Ohio

  This guide provides HR professionals with an overview of Ohio laws related to obtaining information from and providing information to new hires during the onboarding process.

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Wyoming

  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 Wyoming. 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:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Texas

  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 Texas. 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:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Mississippi

  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 Mississippi. 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:

  Employment Law Guide

  New Hire Paperwork: Kansas

  This guide provides HR professionals with an overview of Kansas laws related to obtaining information from and providing information to new hires during the onboarding process.

• Type:

  FAQs

  When should the value of side trips made for personal errands while using a company vehicle be included in an employee's taxable income?

• Type:

  Letters and Forms

  IRS Form 941, Employer's Quarterly Federal Tax Return, and Schedules B, D and R

  As mandated by the Internal Revenue Service, every employer that withholds more than $1,000 a year in federal income and FICA taxes from employees' pay files Form 941, Employer's Quarterly Federal Tax Return, on a quarterly basis.

• Type:

  Letters and Forms

  IRS Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements, and General Instructions

  As mandated by the Internal Revenue Service, all employers that pay at least $600 in cash or non-cash wages to employees during a year, and that withheld or would have withheld income and FICA taxes from employees' pay, must file Form W-2, Wage and Tax Statement, with the Social Security Administration on an annual basis.

• Type:

  Legal Timetable

  Idaho Withholding Tax Due Dates for Split-Monthly Filers to Change

• Type:

  Letters and Forms

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

  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 - Attachment, NYS-45-ATT.