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FICA Tax
Florida does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.
Alaska does not have a state income tax. Therefore, there are no state income tax withholding requirements applicable to private employers.
Updated to reflect a forthcoming increase in the short-term-service nonresident withholding exemption threshold.
Updated to reflect information regarding the expiration of the overtime pay exemption, effective July 1, 2025.
Updated to reflect amended Metropolitan Commuter Transportation Mobility Tax rates, effective July 1, 2025.
Updated to reflect IRS Notice 2025-15 regarding requirements for furnishing employees with Forms 1095-C and 1095-B.
Updated to reflect the expiration and removal from this article of exemptions for nonresident disaster response employers and employees on December 31, 2024.
Updated to reflect amended nonresident compensation sourcing rules, effective January 1, 2025.
The maximum earnings subject to the Social Security payroll tax will increase from $168,600 to $176,100 for 2025.
Updated to reflect inflation-adjusted amounts, effective January 1, 2025.
HR and payroll considerations for employers regarding FICA tax laws. Support on following rules and regulations regarding this topic.