Unemployment Taxes

New and Updated

• Type:

  50-State Charts

  Taxation of Key Fringe and Retirement Benefits by State

  The following chart compares state vs federal tax treatment of common employer-provided fringe benefits, including group-term life insurance, moving expense reimbursements, educational assistance under IRC § 127, and retirement benefits under IRC § 401(k) plans and IRC § 125 Cafeteria plans.

• Type:

  Editor's Choice

  Coming Soon

  Updated to include information on the forthcoming Nondisclosure Agreement Restrictions by State chart.

• Type:

  Checklists

  Payroll Practices and Procedures Checklist

  Updated to reflect developments affecting year-end 2025 and 2026 payroll processes.

• Type:

  50-State Charts

  Unemployment and Disability Insurance Taxable Wage Bases by State

  Updated to reflect forthcoming wage base changes in several states.

• Type:

  Legal Timetable

  Illinois Toughens Penalties for Failing to File New Hire or Monthly Unemployment Insurance Wage Reports

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Illinois

  Updated to reflect forthcoming employer injunctions for failure to file monthly wage reports.

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Arkansas

  Updated to reflect amended law regarding the test used to determine employment classification for unemployment tax coverage purposes, effective August 4, 2025.

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Virginia

  Updated to reflect amendments regarding benefit overpayment information requests, effective July 1, 2025.

• Type:

  Legal Timetable

  Arkansas Amends Quarterly Unemployment Tax Wage Reporting Requirements

• Type:

  Legal Timetable

  Iowa Amends Definition of SUI Taxable Wages