News & Analysis as of September 17, 2024

State Labor Laws

+ Follow

Payroll taxes are taxes that are often calculated and remitted based on a percentage of an employee's wages, but they can also include fixed charges. Payroll taxes consist of two types of taxes: 1) taxes that are withheld by an employer from an employee's wages and 2) taxes paid by an employer based on the amount of an employee's wages. These taxes may be advanced income tax payments on behalf of an employee. They are also employer and employee payments to a variety of government programs, such as social security, and unemployment/disability insurance. less -

Alabama Amends State Income Tax Exemption for Overtime Payments

Ogletree, Deakins, Nash, Smoak & Stewart,... on 8/12/2024

In November 2023, Alabama enacted a law exempting, from Alabama state income tax, amounts received by full-time hourly wage-paid employees as compensation for overtime worked. On May 17, 2024, Alabama amended the Overtime...more

Maine Paid Leave Insurance Fund Contributions to Begin in 2025, Rulemaking Process Imminent

Ogletree, Deakins, Nash, Smoak & Stewart,... on 4/18/2024

Maine employers may be preparing to comply with Maine’s Paid Family and Medical Leave (PFML) program as required payroll contributions to the PFML Insurance Fund are set to begin on January 1, 2025, but questions remain as...more

Workplace Law Forecast 2024 - Your workplace law recap for 2023 and predictions for 2024 to help you prepare for the coming year.

Fisher Phillips on 12/4/2023

When I reflect on the relationship that our firm has with our clients, I’m most proud of the fact that you can always count on us. That often means defending complex litigation, steering you through regulatory threats,...more

Navigating State and Local Laws Implicated by Remote Workforces

Polsinelli on 4/6/2023

As we start to come out of the pandemic, many businesses are deciding to embrace remote workforces on a more permanent basis for a variety of reasons, including cost saving, increased talent pool, and employee satisfaction....more

Compliance Checklist for Employers with Out-of-State Remote Employees

Haynsworth Sinkler Boyd, P.A. on 1/19/2023

During a recent employment law webinar, Haynsworth Sinkler Boyd’s Chris Gantt-Sorenson and Tyler Gilliam discussed considerations for employers who employ out-of-state remote workers. To help employers ensure that they are...more

California Pumps Up Paid Leave Benefits

Benesch on 10/4/2022

On September 30, 2022, California Governor Gavin Newsom signed a new law (Senate Bill 951 or “SB951”) providing for increased benefits for workers taking paid family leave. The existing California Paid Family Leave law...more

Delaware Joins Trend to Provide Paid Family Leave: What Employers Need to Know

Fisher Phillips on 5/16/2022

Governor John Carney recently signed a bill making Delaware the 11th state to create a paid family leave program for eligible employees. Covered businesses will need to make payroll contributions beginning January 1, 2025,...more

Employer FAQs as Maryland Becomes 10th State to Provide Paid Family Leave

Fisher Phillips on 4/14/2022

Maryland will soon be the tenth state to offer paid family leave to employees, continuing a trend that is expected to roll across the country in the next few years. This comes after the Maryland legislature’s April 9 vote to...more

To Deduct or Not to Deduct: The Washington Cares Act Dilemma Will Require Employers to Make a Choice this January

Fisher Phillips on 1/3/2022

Adding to the sea of troubles that employers faced in the year just gone by, the status of Washington State’s new long-term care payroll tax is now up in the air. Employers in the Evergreen State are now faced with a dilemma...more

New State Employment Laws Set to Take Effect on January 1, 2021

Littler on 11/10/2020

As employers continue to grapple with the ever-changing legal landscape of COVID-era regulations, 2021 will bring changes to the traditional realm of employment law in dozens of jurisdictions. Compared to prior years, there...more

Colorado Passes Paid Family And Medical Leave Insurance Program: What Do Employers Need To Do Now?

Fisher Phillips on 11/4/2020

Colorado voters passed Proposition 118 yesterday, creating Paid Family and Medical Leave obligations for all employers in the state. This initiative mandates that employers provide 12 weeks of leave for Colorado employees,...more

New Guidance Tightens COVID-19 Restrictions on Massachusetts Employers, and the Massachusetts Attorney General Revises Guidance on...

Seyfarth Shaw LLP on 4/8/2020

Seyfarth Synopsis: On April 7, 2020, the Massachusetts Executive Office of Housing and Economic Development (“EOHED”) issued its updated COVID-19 Essential Services FAQs, providing more details on what is and what is not...more

Misclassification “Double Whammy”: New Jersey Hands the Gig Economy Two Pieces of Bad News

Obermayer Rebmann Maxwell & Hippel LLP on 12/5/2019

In state governments’ continuing efforts to target “Gig Economy” companies and other organizations who rely on independent contractors, New Jersey recently handed Uber Technologies, Inc. a bill for $650 million because it...more

Do Not Apply AB 5 Too Broadly

Best Best & Krieger LLP on 10/22/2019

Perhaps the biggest news coming out of California’s Legislature this year was the passage of Assembly Bill 5 – the new law that codifies the 2018 Dynamex case and which imposes a new test for determining employee or...more

What do Employer’s Need to Know Following the Passage of California’s New Law on Independent Contractor Misclassification?

Dorsey & Whitney LLP on 10/9/2019

On September 18, 2019, Governor Gavin Newsom signed into law Assembly Bill 5, which clarifies when workers should be considered “employees” under the California Labor Code and the California Unemployment Insurance Code,...more

Considerations for October 1, 2019 Massachusetts Paid Family and Medical Leave Tax

Burns & Levinson LLP on 9/17/2019

Beginning on October 1, most employers in Massachusetts will be required to withhold tax to fund Massachusetts Paid Family and Medical Leave benefits. There is an exception to this requirement, however, for companies that...more

Oregon Passes Nation’s Most Generous Paid Family Leave Law

Fisher Phillips on 7/11/2019

While many Oregonians were enjoying a leisurely holiday break last week, Oregon lawmakers were busy enacting the nation’s most generous paid leave program. Governor Kate Brown signed a law into effect on July 1 that will...more

Family Ties: Connecticut Passes Paid Family and Medical Leave

McDermott Will & Emery on 6/27/2019

Connecticut adopted a new paid family and medical leave law. The law requires all private sector employers with employees who work in Connecticut to provide paid leave to eligible employees, and it expands the allowable...more

Taxation without a DC location – the District of Columbia’s Universal Paid Leave Act tax goes into effect July 1, 2019

Eversheds Sutherland (US) LLP on 6/20/2019

In order to support the District of Columbia’s new Universal Paid Leave Act (the Act), covered employers will be required to contribute to the Universal Paid Leave Implementation Fund (the Fund), by way of a payroll tax of...more

Connecticut Set to Offer Most Generous Paid Family Leave Benefits in the Country

Littler on 6/14/2019

Connecticut continues to add to its roster of employee-friendly laws, leaving businesses throughout the state to figure out how best to address the resulting changes. The legislative session closed on June 5, 2019, with laws...more

DC Universal Paid Leave Tax Kickoff – The First Quarter Has Already Started

Mintz - Employment Viewpoints on 5/7/2019

We recently provided DC employers with information about the imminent Universal Paid Leave tax. Since that post, we have received word from the DC Office of Employment Services (DOES) that the first quarterly tax will be...more

DC Employers – On Your Marks, Get Set, Go!: Universal Paid Leave Tax Starts Soon

Mintz - Employment Viewpoints on 5/7/2019

District employers, get on your marks! We told you way back in 2017 that Universal Paid Leave (UPL) would be coming to the District, and here it is. Under the DC Universal Paid Leave Act (the Act) and its implementing...more

New Payroll Tax Under the Massachusetts Paid Family and Medical Leave

Burns & Levinson LLP on 5/6/2019

New Massachusetts Paid Family and Medical Leave - Beginning in 2021, all Massachusetts employers must provide their employees (and, in some cases, contractors) paid leave for family and medically related absences. Under the...more

Client Alert - State Department Website Sheds Light on New Massachusetts Paid FMLA

Bowditch & Dewey on 1/16/2019

During the first weeks of 2019, the state Executive Office of Labor and Workforce Development (“EOLWD”) has been busy carrying out its legislative mandate to set up a new state department (the “Department”) to administer the...more

Client Alert - Tip for Massachusetts Employers of Tipped Workers: Complying with New Minimum Wage Law Means "Per Shift" Payroll...

Bowditch & Dewey on 1/4/2019

As of January 1, 2019, the new minimum wage in Massachusetts is $12 per hour, and $4.35 for tipped employees, but with an important caveat: under the new minimum wage regime, employers must ensure that each tipped employee...more

31 Results

View per page

Page: of 2

Payroll Taxes › Wage and Hour › State Labor Laws

"My best business intelligence, in one easy email…"