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- Type:
- Employment Law Guide
Updated to reflect Jersey City and Newark local multistate employer payroll tax exemption, effective January 20, 2026.
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- Type:
- Editor's Choice
This resource provides guidance on key employer payroll and HR compliance requirements and considerations under the One Big Beautiful Bill Act (OBBBA). It focuses on new requirements for reporting qualified tips and overtime pay and for the administration of new Trump accounts, important changes regarding various employer-provided benefits, and the status of Employee Retention Credit claims and refunds. Suggestions are also provided on how to communicate some of these changes to employees without crossing the line of giving legal advice.
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- Type:
- Employment Law Guide
Updated to reflect information regarding the One Big Beautiful Bill Act, including increases in the tax-free limit for dependent care assistance benefits and the reportable and backup withholding amount for independent contractors, effective January 1, 2026.
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- Type:
- Employment Law Guide
Updated to reflect an increase in the short-term-service nonresident withholding exemption threshold, effective January 1, 2026.
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- Type:
- Employment Law Guide
Updated to reflect exemptions for nonresident short-term service employees and nonresident disaster response employees, effective January 1, 2026.
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- Type:
- Employment Law Guide
Updated to reflect information regarding the Working Pennsylvanians Tax Credit.
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- Type:
- Checklists
Updated to reflect information regarding tip and overtime pay reporting under the OBBBA.
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- Type:
- 50-State Charts
The following chart compares state vs federal tax treatment of common employer-provided fringe benefits, including group-term life insurance, moving expense reimbursements, educational assistance under IRC § 127, and retirement benefits under IRC § 401(k) plans and IRC § 125 Cafeteria plans.
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- Type:
- Checklists
Updated to reflect IRS FAQs addressing Employee Retention Credits under compliance provisions of the OBBBA.
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- Type:
- Quick Reference
Updated to reflect inflation-adjusted amounts, effective January 1, 2026.