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Payroll Taxes › Income 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 -
Nutter McClennen & Fish LLP

Estate and Income Tax Provisions in Pending Massachusetts Tax Relief Package

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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

Stoel Rives LLP

City of Salem, Oregon Enacts New Payroll Tax

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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

Fox Rothschild LLP

State and Local Tax Implications of Having Hybrid and Remote Employees

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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

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

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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

BakerHostetler

[Podcast] NJ Nexus Initiative & Seattle Payroll Tax Update

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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

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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

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?

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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

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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

McDermott Will & Emery

Gross Receipts Taxes Face Policy and Legal Challenges

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As the economy shifts to a digital one, we are finding that states are turning toward unconventional revenue options. One trend we’re seeing is the surprising comeback of the gross receipts tax (GRT): • Oregon’s new...more

Steptoe & Johnson PLLC

Traversing the Maze of Local Wage Tax Withholding In Pennsylvania under Act 32 – A Guide for Pennsylvania Employers

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The payment and withholding of earned income taxes (“EIT taxes”) in Pennsylvania at times seems like a complex maze and is challenging for human resource professionals or a company’s payroll tax team. In May, Pennsylvania...more

Skadden, Arps, Slate, Meagher & Flom LLP

New York State Responds to Federal Tax Reform

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On March 30, 2018, the New York Legislature passed the 2018–2019 Budget Bill (SB. 7509-C/A 9509-C) (Budget Bill), which addresses several provisions of the newly enacted Tax Cuts and Jobs Act (P.L. 115-97) (TCJA) and...more

Holland & Hart LLP

Utah Legislative Update - Part Three

Holland & Hart LLP on

During the crush of the legislative session, the focus is typically on the bright, flashy bills that contain policies that tilt the scale on visceral issues. For instance, Rep. Karianne Lisbonee’s HB 205 Down Syndrome...more

Chambliss, Bahner & Stophel, P.C.

"No State Income Tax" Constitutional Amendment to be Submitted to Tennessee Voters in November 2014

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On April 8, 2013, the Tennessee House of Representatives passed Senate Joint Resolution 1 by a vote of 80-8, giving final approval to a proposed constitutional amendment to ban a state income tax in Tennessee on payroll and...more

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