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.
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.
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.
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.
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.
HR guidance on compliance with payroll taxes, including income taxes, Social Security and Medicare (FICA) taxes, and unemployment, disability and workers' compensation insurance taxes.