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FICA Tax

New and Updated

  • Type:
    Employment Law Guide

    Withholding Taxes: Washington

    Enhanced to include information regarding the employer-only Seattle Payroll Expense Tax.

  • 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.

  • Type:
    Employment Law Guide

    Withholding Taxes: Florida

    Florida 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: Alaska

    Alaska 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 York

    Updated to reflect amended Metropolitan Commuter Transportation Mobility Tax rates, effective July 1, 2025.

  • Type:
    Employment Law Guide

    Withholding Taxes: Kentucky

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

About This Topic

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