50-State Charts

At-a-glance coverage of legal requirements across all 50 states and select municipalities.

This tool helps you:

  • Review key facts, rates and legal requirements quickly and easily.
  • Compare minimum wage rates and paid sick leave variations across multiple locations.
  • Keep up to date with new developments and trending issues.
  • Export charts into easily customizable Excel spreadsheets.

Access a sample 50-State Chart now on Leave Laws by State.

All Items: Payroll

  • Taxation of Supplemental Wages by State

    Updated to reflect a lower rate in Missouri, effective January 1, 2018.

  • Unemployment and Disability Insurance Taxable Wage Bases by State

    Updated to reflect the 2018 state taxable wage base amounts.

  • Pay Frequency and Lag Time Requirements by State

    Updated to reflect amended pay frequency and lag time requirements in Maine, effective November 1, 2017.

  • Final Wage Payment Requirements by State

    Updated to include amendments regarding payout of accrued vacation pay in Maine, effective November 1, 2017.

  • Pay Statement and Pay Rate Notification Requirements by State

    The following chart summarizes state requirements regarding pay statements, including the frequency with which an employer must provide them to employees, the information required to be shown on the statements and whether the state permits an employer to deliver pay statements to employees electronically and, if so, under what conditions. The chart also includes information about requirements in California, Maryland, New York and the District of Columbia that an employer provide additional pay rate notices.

  • Internal Revenue Code Conformity by State

    Some states that require employers to withhold income taxes from employees' wages tie their definitions of "wages" to the federal Internal Revenue Code (IRC). However, many states update their IRC references to a specific date every year or so, while others roll their references into the current version of the IRC. Even with IRC conformity, some states have important exceptions. This chart summarizes each state's IRC conformity reference.

  • Form W-2 Electronic Filing Requirements by State

    Updated to reflect accelerated filing deadlines and new electronic filing threshold amounts for forms filed in 2017 and 2018.

  • Direct Deposit Laws by State

    This chart summarizes the requirements under state law with which an employer must comply to pay wages to employees by direct deposit into their checking or savings accounts.

  • Annual Reconciliation Return Forms and Deadlines by State

    Updated to reflect accelerated Form W-2 filing due dates.

  • Permitted and Prohibited Pay Deductions by State

    An employer must comply with any state wage payment law that is stricter than the Fair Labor Standards Act (FLSA). This chart summarizes each state's law regarding the types of pay deductions employers are permitted, or not permitted, to make and the penalties that apply if an employer fails to comply with the law.

About This Category

State-by-state charts covering key employment law requirements by topic, including select municipal law requirements, with links to in-depth resources and “export-to-Excel” option.