Payroll

New and Updated

• Type:

  50-State Charts

  Taxation of Supplemental Wages by State

  Updated to reflect reduced rates in West Virginia, retroactively effective January 1, 2023.

• Type:

  50-State Charts

  Internal Revenue Code Conformity by State

  Updated to reflect a changed IRC reference date in Ohio.

• Type:

  50-State Charts

  Pay Frequency and Lag Time Requirements by State and Municipality

  Updated to reflect the forthcoming New Jersey Temporary Workers Bill of Rights.

• Type:

  Employment Law Guide

  Payment of Wages: New Jersey

  Updated to reflect the forthcoming Temporary Workers Bill of Rights.

• Type:

  50-State Charts

  Permitted and Prohibited Pay Deductions by State and Municipality

  Updated to reflect the forthcoming New Jersey Temporary Workers Bill of Rights.

• Type:

  50-State Charts

  Pay Statement and Pay Rate Notification Requirements by State and Municipality

  Updated to reflect the forthcoming New Jersey Temporary Workers Bill of Rights.

• Date:

  March 17, 2023

  Type:

  Commentary and Insights

  On-Demand Pay: Benefits, Challenges and Next Steps

  This article provides key insights on on-demand pay, including the benefits, challenges and next steps for employers considering offering this employee benefit.

• Type:

  Employment Law Guide

  Payment of Wages: California

  Updated to reflect information regarding enrollment in the unclaimed property voluntary compliance program.

• Type:

  Editor's Choice

  Coming Soon to XpertHR

  Updated to include information on the forthcoming: Company Culture 2023: XpertHR Survey Report.

• Type:

  Employment Law Guide

  Taxation of Employee Compensation: Federal

  Updated to reflect final IRS regulations lowering the electronic filing threshold for Form 8027.