Topics >
Payroll >
Payroll Taxes
Updated to reflect amended law regarding the test used to determine employment classification for unemployment tax coverage purposes, effective August 4, 2025.
Updated to reflect the effect of the One Big Beautiful Bill Act on ERC claims made on Form 941-X.
Wyoming does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.
Enhanced to include information regarding the employer-only Seattle Payroll Expense Tax.
Texas does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.
Tennessee does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.
HR guidance on compliance with payroll taxes, including income taxes, Social Security and Medicare (FICA) taxes, and unemployment, disability and workers' compensation insurance taxes.