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Payroll Taxes › State Taxes

Payroll taxes are taxes that are often calculated and remitted based on a percentage of an employee's wages, but they can also include fixed charges. Payroll taxes consist of two types of taxes: 1) taxes that... more +
Payroll taxes are taxes that are often calculated and remitted based on a percentage of an employee's wages, but they can also include fixed charges. Payroll taxes consist of two types of taxes: 1) taxes that are withheld by an employer from an employee's wages and 2) taxes paid by an employer based on the amount of an employee's wages. These taxes may be advanced income tax payments on behalf of an employee. They are also employer and employee payments to a variety of government programs, such as social security, and unemployment/disability insurance. less -
Husch Blackwell LLP

Alabama Enacts 30-Day Exemption to Imposition of Individual Income Tax

Husch Blackwell LLP on

In the wake of the COVID-19 pandemic and increased remote work, multistate income tax and payroll tax withholding responsibilities have received heightened consideration nationwide. Employers keen on retaining and attracting...more

K&L Gates LLP

Payroll Tax, Amnesties and Related Developments for Health Practices

K&L Gates LLP on

Health practices across Australia have been paying increasing attention to their potential exposure to payroll tax. The importance of doing so continues, particularly with new legislation bringing some further certainty....more

Amundsen Davis LLC

No Tax on Tips Act: How Taxpayers Can Prepare

Amundsen Davis LLC on

Tipping has been part of the modern-day American restaurant experience for decades. Like most forms of income, these tips are taxable and subject to income tax. But what if this income was free from income tax liability?...more

Pillsbury Winthrop Shaw Pittman LLP

Federal and State Tax Relief Resulting from California Fire

Pillsbury Winthrop Shaw Pittman LLP on

The Internal Revenue Service (IRS) has provided broad tax relief to taxpayers in Los Angeles County impacted by the recent winds and wildfires. Other counties may be added later....more

Nutter McClennen & Fish LLP

Estate and Income Tax Provisions in Pending Massachusetts Tax Relief Package

Nutter McClennen & Fish LLP on

The Massachusetts House and Senate voted in favor of a Massachusetts tax relief bill. The legislation is now on Governor Maura Healey’s desk, and she has until October 8th to act. More than two decades have passed since the...more

Harris Beach Murtha PLLC

Massachusetts Unveils New Tax Relief

Harris Beach Murtha PLLC on

On September 26, 2023, Massachusetts leaders announced major tax legislation that includes estate tax relief, closing a loophole around the newly implemented millionaire’s tax, short-term capital gains tax cuts and more. It...more

McGlinchey Stafford

Business Owners and Managers May Have Personal Liability for Unpaid Payroll Taxes and Not Know It

McGlinchey Stafford on

A recent 9th Circuit Court of Appeals decision emphasizes again the potential exposure “responsible persons” have to personal liability for payroll taxes under the Trust Fund Recovery Penalty (TFRP) provisions of Section 6672...more

Stoel Rives LLP

City of Salem, Oregon Enacts New Payroll Tax

Stoel Rives LLP on

The Salem City Council on July 11, 2023, approved Ordinance Bill No. 12-23, which imposes a new payroll and self-employment tax to fund community safety services. The ordinance imposes tax at a rate of 0.814 percent of an...more

Miller Canfield

Mobile and Remote Employees Bring State Tax Compliance Issues

Miller Canfield on

Companies with workers who travel to other states for work (mobile workers) or those who work permanently from another state (remote workers) face unique state tax compliance challenges. For years, efforts to enact federal...more

Davis Wright Tremaine LLP

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

Davis Wright Tremaine LLP on

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

Fox Rothschild LLP

State and Local Tax Implications of Having Hybrid and Remote Employees

Fox Rothschild LLP on

The number of hybrid and remote employees has greatly increased since the onset of the pandemic. As of February 2022, 39% of remote-capable employees were fully remote, 42% were hybrid and only 19% were fully on-site,...more

Pillsbury - SeeSalt Blog

New Jersey Supreme Court Requires Factual Record in Jersey City Payroll Tax Dispute

Pillsbury - SeeSalt Blog on

The New Jersey Supreme Court upheld a lower court decision that Jersey City’s payroll tax was not a facial violation of the U.S. Constitution but remanded the matter to create a factual record to evaluate an as-applied...more

Smith Anderson

North Carolina Tax Legislation Enacted in the 2022 Short Session

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The North Carolina General Assembly ended its 2022 short session on July 1. While the legislature is scheduled to reconvene on July 26, no additional tax legislation is expected to be considered....more

Bowditch & Dewey

Remote Work Tax and Compliance Considerations

Bowditch & Dewey on

Many tax and compliance obligations apply when a company offers a remote work arrangement to employees in different states. STATE AND LOCAL EMPLOYEE TAX REQUIREMENTS - First, the company must work with its payroll provider...more

Lasher Holzapfel Sperry & Ebberson PLLC

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

Lasher Holzapfel Sperry & Ebberson PLLC on

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

Proskauer - California Employment Law

Tax Hikes Proposed to Bail Out California Unemployment Fund

Proskauer - California Employment Law on

Just as California’s employers and small businesses begin to recover financially from the COVID-19 pandemic, the state legislature is about to spring another tax increase on them. This time the money is needed to bail out the...more

BakerHostetler

[Podcast] NJ Nexus Initiative & Seattle Payroll Tax Update

BakerHostetler on

New Jersey is coming after taxpayers for years before 2019 based on information on combined group reports. From June 15 to October 15, 2021, the state will be offering certain benefits to taxpayers who come forward for years...more

Blank Rome LLP

New Jersey Appellate Court Finds Payroll Tax Unconstitutional

Blank Rome LLP on

In a precedential decision, New Jersey’s intermediate appellate court ruled that a Jersey City ordinance imposing a payroll tax was unconstitutional. Mack-Cali Realty Corp. v. State, No. A-3097-18, 2021 N.J. Super. LEXIS 21...more

Orrick - Employment Law and Litigation

Another Cost of COVID-19 Remote Work – States Want their Cut of Payroll Taxes

Orrick - Employment Law and Litigation on

Many employers now have employees who have shifted from working in the employer’s office to working remotely from home as a result of the COVID-19 pandemic. ...more

Coblentz Patch Duffy & Bass

San Francisco Tax Propositions on the November Ballot

Coblentz Patch Duffy & Bass on

San Francisco voters will confront a number of tax measures on the November ballot. These measures are summarized below....more

Foster Garvey PC

The Changing Face of Employer State Tax Reporting and Payment Obligations in the Coronavirus Telework "New Normal"

Foster Garvey PC on

In the wake of the coronavirus pandemic, companies in wide-ranging industries across the country have unprecedented numbers of employees working from remote locations. In a prior post, we discussed numerous issues that may...more

BakerHostetler

Will the HEALS Act Take Mobile Workforce Tax Relief Across the Finish Line?

BakerHostetler on

For the last decade, the Mobile Workforce State Income Tax Simplification Act has languished in Congress. Will it get passed by piggybacking on the HEALS Act? Matt Hunsaker explains the history of the Act, the latest...more

Bradley Arant Boult Cummings LLP

Update on Federal and State Tax Responses to COVID-19 Pandemic

Bradley Arant Boult Cummings LLP on

On March 13, 2020, President Trump issued an emergency declaration in response to the ongoing Coronavirus Disease 2019 (COVID-19) pandemic. Recognizing the rapidly evolving state of affairs and the harm to individuals and to...more

Conn Kavanaugh

Understanding Your W-2

Conn Kavanaugh on

Employers must issue Form W-2, Wage and Tax Statement, to employees by January 31st, so you should have received yours by now. But have you ever actually stopped to look at your W-2? And do you know what it all means? Your...more

Stinson LLP

Are Airlines on the Hook for State and Local Taxes Addressing Homelessness?

Stinson LLP on

The tech explosion in West Coast cosmopolitan areas has exacerbated homelessness in the region, prompting state and local governments to enact or at least propose new taxes on large metropolitan businesses....more

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