Payroll

New and Updated

• Type:

  Legal Insight

  What Employers Need to Know About the COVID-19 CARES Act

  Updated to include information on guidance under IRS Notice 2021-23 regarding the employee retention credit for the first and second calendar quarters of 2021.

• Type:

  Policies and Documents

  Coronavirus (COVID-19): Claim the Employee Retention Credit (ERC) Checklist

  Updated to include information on guidance under IRS Notice 2021-23 regarding the first and second calendar quarters of 2021.

• Date:

  April 7, 2021

  Type:

  News

  DOL Relieves Employers by Providing COBRA Subsidy Model Notices

  The US Department of Labor has provided employers with help regarding time-sensitive notice requirements related to the COBRA subsidies established by the American Rescue Plan Act.

• Type:

  Legal Timetable

  Washington Amends Quarterly Unemployment Reporting and Penalty Provisions

• Type:

  Legal Timetable

  Kentucky Withholding Exemption Applies to Certain Disaster Relief Employers and Employees

• Type:

  Employment Law Manual

  Withholding Taxes: Kentucky

  Updated to reflect exemptions for nonresident disaster response employers and employees, effective January 1, 2021, through December 31, 2024.

• Type:

  Employment Law Manual

  Unemployment Insurance Tax (FUTA/SUTA), Workers' Compensation Payroll Assessment: Washington

  Updated to reflect forthcoming amendments to quarterly unemployment reporting requirements and penalties.

• Type:

  Editor's Choice

  Coronavirus (COVID-19): Payroll Concerns

  Updated to reflect information regarding remote work and nexus relief in Kansas.

• Type:

  50-State Charts

  Internal Revenue Code Conformity by State

  Updated to reflect a changed IRC reference date in Ohio.

• Type:

  Legal Timetable

  North Dakota Amends Payroll Depositing and Reporting Requirements