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FICA Tax
Updated to reflect IRS FAQs addressing Employee Retention Credits under compliance provisions of the OBBBA.
Updated to reflect inflation-adjusted amounts, effective January 1, 2026.
Updated to reflect the effect of the One Big Beautiful Bill Act on ERC claims made on Form 941-X.
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.
Wyoming does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.
Enhanced to include information regarding the employer-only Seattle Payroll Expense Tax.
Texas does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.
Tennessee does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.
South Dakota does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.
New Hampshire does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.
HR and payroll considerations for employers regarding FICA tax laws. Support on following rules and regulations regarding this topic.