Topics >
Payroll >
Payroll Taxes
Updated to reflect latest developments.
Updated to reflect an increase in the short-term-service nonresident withholding exemption threshold, effective January 1, 2026.
Updated to reflect amendments regarding nonresident exemptions in Alabama and Louisiana, effective January 1, 2026.
Updated to reflect exemptions for nonresident short-term service employees and nonresident disaster response employees, effective January 1, 2026.
Updated to reflect changed requirements in Arkansas, Hawaii and Louisiana, effective January 1, 2026.
Updated to reflect forthcoming Form L-3 electronic filing requirements.
HR guidance on compliance with payroll taxes, including income taxes, Social Security and Medicare (FICA) taxes, and unemployment, disability and workers' compensation insurance taxes.