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Employee Benefits Payroll Taxes

Whiteford

Employment Law Update: New Overtime Tax Law Increases Employer Recordkeeping Obligation

Whiteford on

The Administration’s “Big Beautiful Bill” includes a new overtime tax provision, broadly described as “No Tax on Overtime.” More accurately, the Bill allows an employee tax deduction of a portion of overtime payments, up to a...more

Hanson Bridgett

IRS Clarifies Income Tax Withholding and Reporting Obligations for Uncashed Retirement Checks

Hanson Bridgett on

When an employer (or the proper withholding agent, like a plan administrator) issues a retirement benefit, there is generally an obligation to withhold income tax on the payment and to report the payment on Form 1099-R....more

FordHarrison

How the One Big Beautiful Bill Act May Impact Employers

FordHarrison on

On July 4, 2025, President Trump signed into law a bill entitled “An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14,” generally referred to as the One Big Beautiful Bill Act (the OBBBA). The OBBBA...more

Littler

Amended Colorado Paid Family and Medical Leave Insurance (FAMLI) Law Addresses Neonatal Intensive Care, Slightly Lowers Employee...

Littler on

This legislative session, Colorado amended the state’s Family and Medical Leave Insurance (FAMLI) law via SB 25-144 in two material ways affecting lengths of leave and FAMLI premiums (i.e., taxes)....more

Jackson Lewis P.C.

What California Employers Need to Know About Wage Deductions

Jackson Lewis P.C. on

It is important for employers in California to understand what is permitted for wage deductions to maintain compliance and avoid potential pitfalls. Employers in California may lawfully withhold amounts from an employee’s...more

Morgan Lewis

The Future of College Sports: A Monetary and Regulatory Maze

Morgan Lewis on

Following the House v. NCAA settlement, which provides for backpay and permits revenue sharing with student athletes, Division I colleges and universities are grappling with regulatory, compliance, and financial challenges...more

Littler

Maine Adopts Final Rules for Paid Family and Medical Leave Program

Littler on

After multiple rounds of rulemaking that saw more than 1,600 comments submitted by nearly 600 individuals and businesses, the Maine Department of Labor, on December 4, 2024, approved and published the final rules for Maine’s...more

Littler

The Massachusetts PFML: 2025 Contribution Rates and Benefit Amounts

Littler on

The Massachusetts Department of Family and Medical Leave (Department) just announced the 2025 weekly benefit amount and contribution rates for both employers and employees under the state’s Paid Family and Medical Leave...more

Mintz - Employment Viewpoints

Checklist for Foreign Companies Expanding into the US

You’re a foreign company looking to set up shop in the United States. You have weighed the pros and cons of expanding your business into the United States, c..onfirmed the compatibility of any products or services you offer...more

Amundsen Davis LLC

[Webinar] Managing New Legal Mandates for Multi-State Employers - June 11th, 10:00 am CT

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It’s not usual for companies to have employees working in multiple states, especially if they hire remote workers. However, managing a workforce that is spread out over multiple locations can be challenging. Join Sara...more

Groom Law Group, Chartered

California to Potentially Implement a Long-Term Care Payroll Tax

In 2019, California passed a law that created the Long Term Care Insurance Task Force (“Task Force”) to examine how to design and implement a long-term care insurance program. The Task Force recommended a payroll tax to fund...more

Woodruff Sawyer

New and Proposed Legislation Puts Spotlight on Long-Term Care Insurance in California

Woodruff Sawyer on

In 2022, the state of Washington enacted a law requiring employers to begin collecting a 0.58% payroll tax from employees unless they have private long-term care coverage. The funds are intended to provide a limited lifetime...more

Nilan Johnson Lewis PA

Minnesota Legislature Passes Bill For Paid Family and Medical Leave

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The Minnesota Legislature passed a paid family and medical leave bill last week that is expected to be signed by Governor Walz within the next few days. The new law creates a state-administered, mandatory paid family and...more

Davis Wright Tremaine LLP

Who is Caring for WA Cares? Part 1: Deductions to Start July 1, 2023

As discussed in prior advisories, following a class action lawsuit challenging Washington State's Long-Term Services and Supports Trust Program (now called "WA Cares") and legislative changes and delays, WA Cares is again set...more

Benesch

California Pumps Up Paid Leave Benefits

Benesch on

​​​​​​​On September 30, 2022, California Governor Gavin Newsom signed a new law (Senate Bill 951 or “SB951”) providing for increased benefits for workers taking paid family leave. The existing California Paid Family Leave law...more

Fisher Phillips

Delaware Joins Trend to Provide Paid Family Leave: What Employers Need to Know

Fisher Phillips on

Governor John Carney recently signed a bill making Delaware the 11th state to create a paid family leave program for eligible employees. Covered businesses will need to make payroll contributions beginning January 1, 2025,...more

Foster Garvey PC

Revisiting Remote Workforces – They May Be Here to Stay in Some Form

Foster Garvey PC on

Early in the pandemic, I reported on the widespread newly created remote workforces resulting from stay-at-home orders issued by the governors of most states. In many cases, neither the employer nor the workers were prepared...more

Fisher Phillips

Employer FAQs as Maryland Becomes 10th State to Provide Paid Family Leave

Fisher Phillips on

Maryland will soon be the tenth state to offer paid family leave to employees, continuing a trend that is expected to roll across the country in the next few years. This comes after the Maryland legislature’s April 9 vote to...more

Morgan Lewis

Don’t Pay Twice: Monitor Payment of Cancelled, Reissued Qualified Plan Distributions

Morgan Lewis on

Cancelled and reissued qualified plan distribution checks, particularly to decedents, should be monitored for payment in light of the Internal Revenue Service’s repeated refusal to repay withholding to payor plans. If a Form...more

Schwabe, Williamson & Wyatt PC

Washington Long-Term Care Insurance Tax

On January 27, 2022, Governor Jay Inslee signed two bills that delay implementation of the Washington Cares Act to July 1, 2023, including the 0.58% payroll tax, and provide additional exemptions from the program. The Act...more

Seyfarth Shaw LLP

It’s Official: Governor Inslee Signs Bills to Delay and Modify Washington’s Long Term Care Act

Seyfarth Shaw LLP on

Seyfarth Synopsis: After announcing a moratorium on the State’s collection of the Washington Cares Fund long term care (“LTC”) payroll tax from employers on December 17, 2021, Governor Inslee signed into law House Bills 1732...more

McDermott Will & Schulte

Washington State’s Mandatory Withholding for Long-Term Care Put on Hold

In 2019, the Washington State Legislature (Legislature) established the Long-Term Services and Supports Trust Program (LTSS Trust Program) to provide funding for eligible beneficiaries that they can apply to the cost of their...more

Lasher Holzapfel Sperry & Ebberson PLLC

Overview of Washington State Tax Law Changes Beginning January 1, 2022 – Neither Definitive

On January 27, Governor Jay Inslee signed two bills passed by the Legislature making key changes to WA Cares Fund. These reforms address coverage gaps and delay program implementation by 18 months...more

Fisher Phillips

To Deduct or Not to Deduct: The Washington Cares Act Dilemma Will Require Employers to Make a Choice this January

Fisher Phillips on

Adding to the sea of troubles that employers faced in the year just gone by, the status of Washington State’s new long-term care payroll tax is now up in the air. Employers in the Evergreen State are now faced with a dilemma...more

Jackson Lewis P.C.

Washington Long-Term Cares Fund Update: Employers Advised to Withhold Premiums Starting January 1

Jackson Lewis P.C. on

Washington Governor Jay Inslee has clarified that, starting January 1, “employers will still be legally obligated to pay the full amount owed to state ESD [Employment Security Department] to begin the long-term care program”...more

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