Depositing and Reporting Withheld Taxes

New and Updated

• Type:

  Employment Law Manual

  Depositing and Reporting Withheld Taxes: North Carolina

  Updated to reflect information regarding penalties for late tax payments.

• Type:

  Employment Law Manual

  Depositing and Reporting Withheld Taxes: Federal

  Updated to reflect information regarding COVID-19 payroll tax credits claimed on Form 941 and corrections filed on Form 941-X.

• Type:

  Checklists

  Payroll Practices and Procedures Checklist

  Updated to reflect information regarding COVID-19 payroll tax credits claimed on Form 941 and corrections filed on Form 941-X.

• Type:

  Employment Law Manual

  Depositing and Reporting Withheld Taxes: New Jersey

  Updated to reflect information regarding virtual currency payment reporting.

• Type:

  Legal Insight

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

  Updated to reflect information regarding the Employee Retention Credit and the suspension of student loan collections.

• Type:

  Checklists

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

  Updated to reflect information regarding the expiration of the ERC.

• Date:

  January 7, 2022

  Type:

  Editor's Choice

  Countdown to January 1: New Year Rings in 100+ New Employment Laws

  New federal, state and local employment laws will take effect on January 1, 2022, covering topics such as minimum wage, discrimination, employee leaves, payroll and health care benefits. Employers should review these developments and make any needed updates to policies and procedures.

• Type:

  Employment Law Manual

  Depositing and Reporting Withheld Taxes: Hawaii

  Updated to reflect changes in Form W-2 filing requirements, effective January 1, 2022.

• Type:

  50-State Charts

  Annual Reconciliation Return Forms and Deadlines by State

  Updated to reflect a changed filing deadline in Hawaii, effective January 1, 2022.

• Type:

  50-State Charts

  Form W-2 Electronic Filing Requirements by State

  Updated to reflect a changed filing deadline in Hawaii, effective January 1, 2022.