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Payroll Taxes
Updated to reflect amended employee notification requirements, effective January 1, 2024.
Updated to reflect long-term part-time employee 401(k) plan rules, effective with plan year 2024; and SECURE 2.0 Act of 2022 amendments to 401(k) plans, effective for plan years beginning after December 31, 2023.
Updated to reflect Form DR 0995 regarding required employee tax credit notices.
Updated to include legal requirements pertaining to unemployment insurance notices.
Updated to clarify additional requirements regarding emails of notifications.
Updated to reflect FAQs clarifying the convenience-of-the-employer rule.
Updated to reflect an increase in the quarterly reporting penalty, effective November 1, 2023.
Updated to reflect information regarding 2023 information return reporting requirements.
Updated to reflect developments affecting year-end 2023 and 2024 payroll processes.
HR guidance on compliance with payroll taxes, including income taxes, Social Security and Medicare (FICA) taxes, and unemployment, disability and workers' compensation insurance taxes.