Topics

FICA Tax

New and Updated

  • Type:
    Quick Reference

    Claiming Pandemic-Related Payroll Tax Credits on Form 941-X

    Updated to reflect the effect of the One Big Beautiful Bill Act on ERC claims made on Form 941-X.

  • Type:
    Checklists

    Coronavirus (COVID-19): Claim the Employee Retention Credit (ERC) Checklist

    Updated to reflect the effect of the One Big Beautiful Bill Act on ERC claims and tax assessments.

  • Type:
    Employment Law Guide

    Withholding Taxes: Federal

    Updated to reflect information regarding the One Big Beautiful Bill Act, including forthcoming changes to the tax-free limit for dependent care assistance benefits and the reportable and backup withholding amount relevant to independent contractors. 

  • Type:
    Employment Law Guide

    Withholding Taxes: Wyoming

    Wyoming does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.

  • Type:
    Employment Law Guide

    Withholding Taxes: Washington

    Washington does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.

  • Type:
    Employment Law Guide

    Withholding Taxes: Texas

    Texas does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.

  • Type:
    Employment Law Guide

    Withholding Taxes: Tennessee

    Tennessee does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.

  • Type:
    Employment Law Guide

    Withholding Taxes: South Dakota

    South Dakota does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.

  • Type:
    Employment Law Guide

    Withholding Taxes: New Hampshire

    New Hampshire does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.

  • Type:
    Employment Law Guide

    Withholding Taxes: Nevada

    Nevada does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.

About This Topic

HR and payroll considerations for employers regarding FICA tax laws. Support on following rules and regulations regarding this topic.