Payroll Taxes

New and Updated

• Type:

  50-State Charts

  Income Tax Withholding Reciprocal Agreements and Other Exemptions by State

  Updated to reflect the expiration of Kentucky exemptions for nonresident disaster response employers and employees on December 31, 2024, and their removal from this article.

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): District of Columbia

  Updated to reflect emergency amendment to the quarterly paid family and medical leave employer contribution rate, effective July 15, 2024.

• Date:

  July 1, 2024

  Type:

  Editor's Choice

  July 1, 2024: Are You Ready for These Employment Law Compliance Requirements?

  Updated to reflect Louisiana law allowing the permitless concealed carry of handguns.

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Kansas

  Updated to reflect changes to the voluntary contributions due date and the quarterly electronic reporting and payment threshold, effective July 1, 2024.

• Type:

  Legal Timetable

  Minnesota Quarterly Deposits of Premium Contributions for Paid Family and Medical Leave Benefits Begin

• Type:

  Legal Timetable

  Alabama Income Tax Exemption for Overtime Pay Expires

  Updated to reflect amendments to the law.

• Type:

  Legal Timetable

  Alabama Amends Overtime Pay Exemption

• Type:

  Legal Timetable

  Alabama Income Tax Exemption for Overtime Pay Takes Effect

  Updated to reflect amendments to the law.

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Maine

  Updated to reflect the repeal of the requirement to file annual Form W-3ME, Reconciliation of Maine Income Tax Withheld, for tax periods beginning on or after January 1, 2024. 

• Type:

  Legal Timetable

  Nebraska Amends Nonresident Compensation Sourcing Rules