FICA Tax

New and Updated

• 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 latest developments.

• 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.

• Type:

  Employment Law Guide

  Withholding Taxes: Nebraska

  Updated to reflect amended nonresident compensation sourcing rules, effective January 1, 2025.

• Date:

  October 14, 2024

  Type:

  News

  Social Security Payroll Tax Wage Cap Going Up 4.4%

  The maximum earnings subject to the Social Security payroll tax will increase from $168,600 to $176,100 for 2025.

• Type:

  Employment Law Guide

  Withholding Taxes: Rhode Island

  Updated to reflect a tax exemption for nonresident disaster response workers and employers, effective June 24, 2024.

• Type:

  Employment Law Guide

  Withholding Taxes: Wisconsin

  Updated to reflect increased nonresident withholding threshold, effective March 23, 2024.

• Type:

  Employment Law Guide

  Withholding Taxes: Montana

  Updated to reflect an exemption for nonresident short-term-service employees, effective January 1, 2024.

• Type:

  Employment Law Guide

  Withholding Taxes: Indiana

  Updated to reflect an exemption for short-term-service employees, effective January 1, 2024.

• Type:

  Employment Law Guide

  Withholding Taxes: California

  Updated to reflect amended employee notification requirements, effective January 1, 2024.