Abbreviated Contents

APA’s Guide to State Payroll Laws

• ABOUT THE AUTHORS
• INTRODUCTION
• State Code Abbreviations
• Abbreviations of State Administrative Codes and Regulations
• Section 1: Wage and Hour Issues
• 1.1 – Minimum Wage Rates and Tip Credit Amounts
• 1.2 – Overtime Pay and Meal and Rest Period Requirements
• 1.3 – White Collar Overtime Exemption Rules
• 1.4 – Child Labor Work Hour Restrictions
• 1.5 – Wage-Hour Recordkeeping Requirements and Penalties
• 1.6 – Penalties for Minimum Wage, Overtime, and Child Labor Work Hour Violations
• 1.7 – Jury Duty Pay Laws
• 1.8 – Time Off to Vote Laws
• 1.9 – Call-In Time and Predictive Scheduling Requirements
• Section 2: Payment of Wages
• 2.1 – Pay Frequency Requirements
• 2.2 – Wage Payment Methods and Pay Statement Requirements
• 2.3 – Pay Rate Notice Requirements
• 2.4 – Electronic Pay Statements
• 2.5 – Paying Terminated Employees
• 2.6 – Payment of Wages Owed to Deceased Employees
• 2.7 – Payment of Unclaimed Wages
• 2.8 – Direct Deposit Employer Requirements
• 2.9 – Electronic Paycards
• 2.10 – SSN Use Restrictions
• 2.11 – Deductions From Wages
• Section 3: Income Tax Withholding Requirements
• 3.1 – Withholding on Residents, Nonresidents, and Expatriates
• 3.2 – Income Tax Depositing and Filing Requirements
• 3.3 – Electronic Funds Transfer Requirements
• 3.4 – States Following Federal Law
• 3.5 – Taxation of Selected Fringe Benefits
• 3.6 – Taxation of Salary Deferrals to Cafeteria Plans and §401(k) Plans
• TABLE 3.6 – TAXATION OF SALARY DEFERRALS TO CAFETERIA PLANS AND §401(k) PLANS
• 3.7 – Treatment of Supplemental Wages
• 3.8 – Employee Withholding Allowance Certificates
• 3.9 – Nonresident Military Spouse Exemption Certificates
• 3.10 – W-2s to Current and Terminated Employees
• 3.11 – Severance Pay
• 3.12 – Income Tax Withholding Recordkeeping Requirements
• Section 4: Year-End Reporting Requirements
• 4.1 – Annual Reconciliation Forms
• 4.2 – Electronic and Magnetic Media W-2 Reporting Requirements
• 4.3 – State Earned Income Tax Credit Notice Requirements
• Section 5: New Hire Reporting
• 5.1 – New Hire Reporting Requirements and Methods
• 5.2 – Independent Contractor New Hire Reporting Requirements and Methods
• 5.3 – State Employment Verification Laws
• Section 6: Child Support Withholding Rules
• 6.1 – Child Support Withholding Laws
• 6.2 – Definitions of Income and Disposable Earnings
• 6.3 – State Disbursement Units
• 6.4 – Electronic Child Support Payments
• 6.5 – Lump Sum Payments
• Section 7: Garnishments
• 7.1 – Creditor Garnishment Withholding Rules
• 7.2 – Voluntary Wage Assignment Withholding Rules
• 7.3 – State Tax Levy Withholding Rules
• Section 8: State Unemployment Insurance
• State Unemployment Insurance Generally
• 8.2 – Unemployment Insurance Taxable Wage Bases, Contribution Rates, and Experience Rating Methods
• 8.3 – Voluntary Contributions and the Joint Account Option
• 8.4 – Quarterly Wage Reporting Magnetic Media/Electronic Filing Requirements
• 8.5 – Unemployment Insurance Recordkeeping Requirements
• 8.6 – Employer SUTA Dumping Penalties
• Section 9: State Disability Insurance and Paid Family/Sick Leave
• 9.1 – State Disability Insurance and Paid Family Leave Laws
• 9.2 – State/City Paid Sick Leave Requirements
• Section 10: Multiple Worksite Reporting
• 10.1 – States With Mandatory Multiple Worksite Reporting
• Section 11: Workers’ Compensation
• 11.1 – Workers’ Compensation Premium Calculations: State Variations on Included and Excluded Earnings
• 11.2 – States With a Workers’ Compensation Payroll Tax
• Section 12: Miscellaneous State Payroll Taxes
• 12.1 – Miscellaneous State Payroll Taxes
• TABLE 12.1 – MISCELLANEOUS STATE PAYROLL TAXES
• Section 13: COVID-19 Payroll Updates
• COVID-19 Payroll Updates
• Payment of Wages
• State Unclaimed Wage Rules
• Wage and Hour Issues
• Income Tax Withholding Requirements
• State Unemployment Insurance
• State Disability Insurance and Paid Family Leave
• State/City Paid Sick Leave Requirements
• State Garnishment Requirements
• Appendix