Multi-Page Printing

2021 Issues 1 • 2 • 3 • 4 • 5 • 6 • 7 • 8 • 9 • 10 • 11 • 12 • 13 • 14 • 15 • 16 • 17 • 18 • 19 • 20 • 21 • 22 • 23 • 24 Page 4 December 20, 2021 Newsletter Index © 2021 American Payroll Institute, Inc. – H – Hawaii . benefits . . state (temporary) disability insurance . . . 1, 14, 24 . forms . . 1099-NEC filing requirements . . . 2 . . HW-30 (annual reconciliation return), new . . . 1 . unemployment insurance . . taxable wage base . . . 24 . wage/hour . . subminimum wage for workers with disabilities eliminated . . . 14 . . time off to vote . . . 21 – I – Idaho . forms . . 1099-NEC filing requirements . . . 2 . unemployment insurance . . taxable wage base . . . 24 . withholding . . disaster relief . . . 18 . . supplemental wage tax rate . . . 14 . . tax tables . . .11, 14 Illinois . benefits . . Chicago paid sick leave . . . 9, 21 . . state paid sick leave . . . 6 . forms . . EEO-1, state reporting . . . 9, 20 . wage/hour . . Chicago fair workweek ordinance . . . 4 . . penalties increased . . . 14 . withholding . . earned income tax credit notice . . . 2 . . tax tables . . . 2 Indiana . wage/hour . . child labor, employer registration requirements . . . 12 . withholding . . IRC references . . . 10 . . local taxes . . . county income tax . . . 1, 19, 22 (Q&A), 24 . . nexus guidance . . . 13 . . past due notifications . . . 10 . . payroll service providers . . . 10 Iowa . forms . . W-2, deadline for sending to employees . . . 6 . unemployment insurance . . taxable wage base . . . 14 . withholding . . new portal for tax filing and payment, business registration . . . 21 . . tax formula . . . 23 . . tax tables . . . 23 . worker classification . . state agency agreements with federal DOL . . . 24 – K – Kansas . withholding . . nexus guidance . . . 2, 4, 7, 11, 15 . . supplemental wage tax rate . . . 15 . . tax tables . . . 15 Kentucky . unemployment insurance . . taxable wage base . . . 8 . withholding . . disaster relief . . . 18 . . nonresident disaster relief workers . . . 7 . . tax formula . . . 23 . . tax tables . . . 23 . worker classification . . state agency agreements with federal DOL . . . 24 – L – Louisiana . unemployment insurance . . voluntary disclosure program . . . 19 . . worker classification criteria for coverage amended . . . 17 . withholding . . disaster relief . . . 13, 18 . . earned income tax credit notice . . . 2 . . nonresident taxation, 25-day threshold . . . 14 . . voluntary disclosure program . . . 19 . worker classification . . criteria for UI coverage amended . . . 17 . . voluntary disclosure program . . . 19 – M – Maine . benefits . . retirement savings program . . . 17 . payment of wages . . direct deposit fees prohibited . . . 15 . . deductions from wages, overpayments . . . 15 . wage/hour . . Juneteenth state holiday . . . 15 . . minimum wage . . . 19 . . Portland minimum wage and disaster emergency minimum wage . . . 3 . . Rockland minimum wage . . . 4 . . tip credit . . . 19 . . tipped employees . . . 15 . . truck drivers, lawsuit . . . 12 . . white collar exemption thresholds . . . 1 . withholding . . IRC references . . . 8 . . nexus guidance . . . 4, 16 . . online portal . . . 16 . . supplemental wage tax rate . . . 23 . . tax tables . . . 23 . worker classification . . truck drivers, lawsuit . . . 12 Maryland . benefits . . kin care . . . 14