Multistate Payroll Guide, 2013 Edition

2013 Multistate Payroll Guide is a valuable tool designed to keep payroll professionals informed about all the complex rules that govern state payroll matters. This newest edition covers every key topic, including:

• Wage and Hours: Coverage includes the new federal minimum rates as well as the increased rates in many states
• Reporting and Recordkeeping Requirements: Coverage includes the penalties for not keeping the proper records
• Unemployment Taxes: Explanation of which state covers an employee who works in more than one state, what benefits are considered taxable wages, and the contribution rates and taxable wage base for each state
• Administration: Tables for how and when to pay an employee, which earnings are subject to child support or garnishment, and what are permitted deductions in each state

The 2013 Multistate Payroll Guide presents essential information in an easy-to-use format that is both concise and visually appealing. You can readily locate information concerning one state's treatment of a particular issue, or compare the treatment required by several different states - all in the same chart!

The 2013 Multistate Payroll Guide has been updated to reflect changes in state requirements. Highlights include:

• The U.S. Supreme Court upheld the payroll provisions of The Patient Protection and Affordable Care Act (PPACA) in a closely watched case
• States continue to deal with the growing problem of illegal immigrant hires, and stringent measures have been enacted in several states
• Thirty-five states have entered into information-sharing agreements with the IRS
• The states' progress in complying with the federal REAL ID Act and regulations, which will aid employers in verifying the identity and legal status of job applicants is examined
• Federal and state efforts to combat the misclassification of employees as independent contractors are underway
• New York and California have recently enacted legislation intended to protect employee wages
• States continue to lower the thresholds for employers required to file payroll reports and returns by electronic means and to submit payroll taxes by electronic funds transfer (EFT)
• Federal and state tax credits may be available to employers that hire qualified veterans under the federal Veterans Opportunity to Work (VOW) to Hire Heroes Act, which made changes to the Work Opportunity Tax Credit (WOTC)
• New York has enacted a Domestic Workers' Bill of Rights - the first such law in the nation
• The California Supreme Court has ruled that employers do not have a duty under the California Labor Code's meal period requirements to make sure that their hourly workers actually take their meal breaks

• 1. Payroll Trends and Issues
  • Health Care Legislation
  • Worker Eligibility Issues
  • Worker Classification Issues
  • Paid and Unpaid Leave from Work
  • Joint Federal-State Tax Payment Initiative to Combat Employment Tax Evasion
  • Wage and Hour Law Issues
  • Health Savings Accounts - Current Issues
  • Tax Credits Available for Hiring Veterans
  • Federal Employment Taxes
  • Congress Extends Unemployment Benefits Through 2012
  • Proposed Amendments to the Equal Pay Act Reintroduced
  • Employer Liable for Payroll Taxes Despite Embezzlement by Payroll Service
  • The Pension Protection Act of 2006 and Payroll
  • Limiting Use of Social Security Numbers on Pay Stubs and Other Documents
  • States Enact Electronic Signature and Digital Records Laws
  • Plastic Provides Paperless Payments for Employees
  • Qualified Transportation Fringe Benefits
  • Domestic Partner Benefits and Same-Sex Unions
• 2. Wages and Hours
  • The Various Forms of Employment Relationships
  • The Fair Labor Standards Act and State Regulation of Employment
  • Minimum Wage Requirements and Exemptions
  • Subminimum Wage Provisions
  • Overtime Compensation Requirements and Exemptions
  • Compensatory Time Off in Lieu of Overtime
  • Penalties for Violating Minimum Wage Laws and Overtime Provisions
  • State Laws on Employment of Minors and Penalties for Violations
  • Meal and Rest Period Requirements
• 3. Reporting and Recordkeeping Requirements
  • State New-Hire Reporting Requirements
  • Recordkeeping Requirements
  • Penalties for Violating Recordkeeping Requirements
• 4. Payroll Administration
  • Permissible Methods of Wage Payment
  • Continuing Compensation Requirements and Penalties
  • Garnishment and Support Withholding
  • Permitted Deductions from Wage Payments
  • Unclaimed Wages
  • Wage Payments Due on Termination or Death of Employee
  • Pay Stub Requirements
• 5. Health Insurance and Disability Benefits
  • ERISA and State Benefit Laws
  • Health Insurance Plans and Benefits
  • Disability Benefits
• 6. Family and Medical Leave Laws
  • Covered Employers
  • Eligible Employees
  • IRS Regulations Regarding the FMLA and Cafeteria Plans
  • Covered Reasons for Taking FMLA Leave
  • When Must Leave Begin for Birth or Adoption of a Child?
  • Length of FMLA Leave
  • Notice to Employer
  • Unpaid Nature of Leave
  • Continuation of Benefits
  • Fraud by Employee
  • Notice Posting Requirements Under the FMLA
  • Individualized Notice Requirement
  • Waiver of Rights
  • Required Recordkeeping Under the FMLA
• 7. Unemployment Taxes
  • Federal Taxation Under FUTA
  • State Unemployment Tax
  • Employees Subject to Unemployment Taxation: Interstate Reciprocal Coverage
  • Employer Contributions and Recordkeeping Requirements
  • State Unemployment - Taxable Compensation
  • State Unemployment - Taxable Benefits
  • Unemployment Compensation: Fund Balance and Employer Contribution Rate Information
• 8. Unemployment Benefits
  • Federal-State Collaboration in Administering and Funding Unemployment Compensation
  • Unemployment Compensation: Eligibility, Disqualifying Events, and Reestablishment of Eligibility
  • Benefits Eligibility Criteria and Payouts
• 9. Calculation of Income
  • The Internal Revenue Code and State Income Tax
  • Exclusions from Income Under State Law
• 10. State Withholding and Reporting Requirements
  • Withholding
  • Reciprocity Agreements
  • Electronic/Magnetic Filing and Electronic Funds Transfers (EFTs)
  • Multiple Worksite Reporting
  • Employees Subject to Withholding
  • Exempt Employees
  • Taxable Compensation
  • State Withholding on Death, Pension, and Salary Continuation Benefits
  • Benefits Withholding
• Appendices:
  • Directory of State Revenue Departments
  • Directory of State Unemployment Insurance Agencies
  • Directory of State New-Hire Reporting Departments
  • 2012 State Withholding Percentage Method Calculation Formulas
  • State Withholding Tax Tables
  • State New-Hire Reporting Forms