Unemployment Taxes

New and Updated

• 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:

  50-State Charts

  Unemployment and Disability Insurance Taxable Wage Bases by State

  Updated to reflect forthcoming wage base increases in New Jersey.

• 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

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Iowa

  Updated to reflect amended definition of SUI taxable wages, effective March 28, 2025.

• 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:

  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.