Unemployment Taxes

New and Updated

• Type:

  Legal Timetable

  Virginia Amends Unemployment Tax Law

• Type:

  Policies and Procedures

  California Employer's Guide, DE 44

  As recommended by the California Employment Development Department, employers can refer to guidance in various topic areas, including withholding taxes and unemployment insurance, in the California Employer's Guide, DE 44.

• Type:

  Employment Law Guide

  Unemployment Insurance Taxes (FUTA/SUTA), Family Leave and Temporary Disability Insurance (FLI/TDI) Taxes: New Jersey

  This guide provides HR and payroll professionals with compliance guidance regarding state unemployment and temporary disability (SUI/TDI) taxes in New Jersey. It covers topics such as the taxable wage base, contribution rates, experience rating methods, SUTA dumping prevention, voluntary contributions, joint or combined accounts, quarterly reporting requirements, penalties for late filing, benefit overpayments, multiple worksite reporting and recordkeeping requirements. This guide also provides guidance regarding employee pay deductions for state paid family leave insurance (FLI).

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Tennessee

  This guide provides HR and payroll professionals with compliance guidance regarding the test for employee state unemployment insurance (SUI) tax coverage and what constitutes SUI taxable wages in Tennessee. It covers topics such as the taxable wage base, contribution rates, experience rating methods, SUTA dumping prevention, voluntary contributions, joint or combined accounts, quarterly reporting requirements, penalties for late filing, benefit overpayments, multiple worksite reporting and recordkeeping requirements.

• Type:

  Employment Law Guide

  Unemployment Insurance Tax: Missouri

  Updated to reflect latest developments.

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Utah

  This guide provides HR and payroll professionals with compliance guidance regarding the test for employee state unemployment insurance (SUI) tax coverage and what constitutes SUI taxable wages in Utah. It covers topics such as the taxable wage base, contribution rates, experience rating methods, SUTA dumping prevention, voluntary contributions, joint or combined accounts, quarterly reporting requirements, penalties for late filing, benefit overpayments, multiple worksite reporting and recordkeeping requirements.

• Type:

  Legal Timetable

  Arkansas Adopts Uniform Test for Independent Contractors

• Type:

  Employment Law Guide

  Unemployment Insurance Tax: Massachusetts

  Updated to reflect latest developments.

• Type:

  Legal Timetable

  Ohio Requires Electronic Quarterly Unemployment Insurance Reports, Payments

• Type:

  Letters and Forms

  Illinois Contribution and Wage Report, UI 3/40

  As mandated by the Illinois Department of Employment Security, covered employers must file the Illinois Employer's Contribution and Wage Report, UI 3/40.