Unemployment Taxes

New and Updated

• Type:

  Checklists

  Payroll Practices and Procedures Checklist

  Updated to reflect IRS Notice 2025-15 regarding requirements for furnishing employees with Forms 1095-C and 1095-B.

• Type:

  Legal Timetable

  Ohio Permits Unemployment Insurance Common Paymaster Reporting

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA); Workers' Compensation Payroll Tax: Ohio

  Updated to reflect a rule permitting common paymaster reporting, effective January 1, 2025.

• Type:

  50-State Charts

  Unemployment and Disability Insurance Taxable Wage Bases by State

  Updated to reflect taxable wage base changes in Hawaii, Idaho, Kentucky, Michigan, New Mexico and West Virginia, effective January 1, 2025.

• Type:

  Employment Law Guide

  Unemployment and Temporary Disability Insurance Taxes (FUTA/SUTA/TDI); Temporary Caregiver Insurance (TCI): Rhode Island

  Updated to reflect the amended temporary caregiver insurance (paid family leave) wage replacement benefit period, effective January 1, 2025.

• Type:

  Legal Timetable

  Colorado Amends Quarterly Unemployment Tax Wage Reporting Requirements

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Colorado

  Updated to reflect amended quarterly reporting requirements, effective September 30, 2024.

• Type:

  Legal Timetable

  Delaware Amends Unemployment Insurance Experience Rating Method

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Delaware

  Updated to reflect a forthcoming change in the experience rating method.

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA); Workers' Compensation Payroll Assessment: Washington

  Updated to reflect amendments regarding voluntary contributions, effective June 5, 2024.