2015 PAYROLL TAX
GUIDE
Payroll Solutions that Simplify Your Life
Table of Contents
INTRODUCTION ................................................................................................ iv
2015 FEDERAL PAYROLL TAX CHANGES ...................................................... 1
2015 FEDERAL WAGE TAX RATE SUMMARY ................................................. 4
PAYROLL REGULATIONS BY STATE:
ALABAMA .......................................................................................................... 5
ALASKA ............................................................................................................. 6
ARIZONA ........................................................................................................... 8
ARKANSAS........................................................................................................ 9
CALIFORNIA .....................................................................................................11
COLORADO ......................................................................................................13
CONNECTICUT ................................................................................................15
DELAWARE ......................................................................................................17
DISTRICT OF COLUMBIA ................................................................................18
FLORIDA...........................................................................................................20
GEORGIA .........................................................................................................22
HAWAII .............................................................................................................23
IDAHO...............................................................................................................25
ILLINOIS ...........................................................................................................27
INDIANA............................................................................................................28
IOWA ................................................................................................................30
KANSAS............................................................................................................32
KENTUCKY.......................................................................................................34
LOUISIANA .......................................................................................................36
MAINE...............................................................................................................38
MARYLAND ......................................................................................................40
MASSACHUSETTS...........................................................................................41
MICHIGAN ........................................................................................................43
MINNESOTA .....................................................................................................45
CAPS 2015 Payroll Tax Guide
ii
MISSISSIPPI .....................................................................................................47
MISSOURI ........................................................................................................48
MONTANA ........................................................................................................50
NEBRASKA.......................................................................................................52
NEVADA ...........................................................................................................53
NEW HAMPSHIRE ............................................................................................55
NEW JERSEY ...................................................................................................57
NEW MEXICO ...................................................................................................58
NEW YORK.......................................................................................................60
NORTH CAROLINA ..........................................................................................62
NORTH DAKOTA ..............................................................................................64
OHIO .................................................................................................................66
OKLAHOMA ......................................................................................................67
OREGON ..........................................................................................................69
PENNSYLVANIA ...............................................................................................71
RHODE ISLAND ...............................................................................................73
SOUTH CAROLINA...........................................................................................74
SOUTH DAKOTA ..............................................................................................76
TENNESSEE ....................................................................................................78
TEXAS ..............................................................................................................79
UTAH ................................................................................................................81
VERMONT ........................................................................................................83
VIRGINIA ..........................................................................................................84
WASHINGTON..................................................................................................86
WEST VIRGINIA ...............................................................................................88
WISCONSIN .....................................................................................................90
WYOMING ........................................................................................................91
CAPS 2015 Payroll Tax Guide
iii
INTRODUCTION
This guide is built and provided by CAPS Payroll for the purpose of providing
our industry partners a basic resource regarding the various standards,
contacts and legislation related to workforce management and staff payroll and
benefits for each of the respective 50 US States and District of Columbia, as well
as some changes related to Federal Payroll Taxes for 2015. This guidebook was
assembled in January 2015 and is intended for informational purposes only and
should not be construed as tax advice. It must also be noted that statutory and
federal information, standards and regulations change regularly and
sporadically over the course of any twelve month calendar period. CAPS Payroll
will do its best to keep up with these changes and modify this guidebook
accordingly.
CAPS is the Sports, Entertainment, Convention and Live Event industry payroll
services leader
CAPS provides entertainment, venue and special event payroll services for stadiums,
arenas, convention centers, theatres, live music festivals, special events, major
studios and hundreds of independent production companies and service providers,
and are experts on federal, state and local taxes and the union collective bargaining
agreements that govern the entertainment industry. As administrative employer for
your venue and event, we provide full payroll services including payment and reporting
of federal, state and local taxes, workers’ compensation coverage, union benefit plans
administration, customized reporting and more. We are a registered payroll service in
all fifty states.
CAPS builds lasting customer relationships with our expertise, reliability and
commitment to personal service. We make sure you receive personal service and
have the same paymaster throughout your production or project. Our paymasters
answer the phone, answer your emails and understand your needs
With a long history of providing world class payroll services to the Venues and Live
Event industry, CAPS continues to prove why we are the premier administrative
partner. We offer organizations a personal, single-source approach to delivering
payroll services supported by our proprietary end to end timekeeping and employee
onboarding software suite, all designed to make our specialized clients in sports,
entertainment and conventions operations’ that much better. Simply, we operate to
alleviate your administrative headaches so you can focus on your delivering and
presenting world class events and venues.
We Know and Understand Your Business: CAPS was founded to deliver solutions
to the venue and live event industry, sensitive to the cyclical and unique needs
centered around the utilization of a large temporary and part-time workforce. Working
to neutralize the administrative burden related to serving as the employer of record for
event and venue staff, providing workers compensation coverage, processing payroll,
benefits, union obligations and ACA support creates efficiencies within our partners
operations allowing them to deploy more strategic focus on more revenue generating
functions.
CAPS 2015 Payroll Tax Guide
iv
CAPS DELIVERS OPTIONS
Part-Time / Event Staff: CAPS serves as employer of record while
administering the back-end compliance as it relates to large volumes of staff:
•
Pay-as-you go Workers Comp coverage
•
Remote employee onboarding and payment, no need to check-in
•
No cost audit reporting, W2 distribution and direct deposit.
•
Affordable Care Act guidance for those in need of coverage.
Special Projects: CAPS provides the flexibility and deliverable to assist some
projects which require more labor, regulations and time constraints than you may
be used to, but CAPS is:
•
48 hour payroll turnaround ensuring everyone is paid when work ends.
•
Easy, remote onboarding of new employees – no time cards or
paperwork collection needed
•
WC coverage to ensure that your Special Project crew is covered
Union Staff: CAPS serves union administrators as an expert payroll provider to
handle their specific needs and deductions. CAPS is committed to providing
your union staff with:
•
Accurate and up to date union staff payments. Experienced with all
the rules to efficiently pay any and all union contributions, deductions
and benefits.
•
No cost audit reports for any required union reporting
•
CAPS Business Affairs division is by your side to help make sense of
any union contracts for you and even negotiate with the union on your
behalf.
Full-Time Staff / Administration: CAPS can handle your full-time employees
payroll and benefits
•
Exemplary customer service providing you with a dedicated payroll
coordinator assigned to your account and well versed in your business
practices and logistics.
•
Cost effective payroll, never any costs for audit reports, setting up &
maintaining an account, W2 distribution or other complimentary
services other providers’ upcharge for.
Flex Staff / Temp Staff: CAPS provides venues a permanent solution for
paying and covering their part time staff.
•
Pay as You go workers comp, only pay when your employees work.
No need to take out or cancel a policy.
•
Transparent rates and fees. Regardless of size of staff, or job being
performed, CAPS competitive, low service rates remain consistent.
•
CAPS help to relieve the internal burden venues face when the job
requires you to hire and pay more staff then your internal systems may
allow.
CAPS 2015 Payroll Tax Guide
v
HOW WE DRIVE RESULTS TO OUR CLIENT ORGANIZATIONS RESULTING
IN GREATER EFFICIENCIES AND LESS RISK
Payroll Services:
•
Provide payroll services as the Administrative Employer of Record for
stadiums, arenas, convention centers, theatres, live music festivals
and special events across the United States.
•
Administer union obligations for workforce
•
Process all elected and mandated deductions for employees
•
Provide Workers Compensation benefits for all pay rolled
staff
•
Manage, file and provide all record for taxes
•
Manage and respond to unemployment claims
•
Provide employee support and W4
•
Administer Employee Benefits
Software Systems:
•
Deliver end to end payroll software systems
•
Provide clients an electronic infrastructure designed to
manage, approve and submit payroll to CAPS
•
Manage and interface with employees as it relates to onboarding files such as I-9, W-2 and other documents needed
for government & corporate compliance
•
Provide staff direct deposit and check delivery options
•
Employee portal for viewing current and historical pay
statements
Infrastructure Support:
•
Deliver the physical and supported infrastructure for staff check-in /
time management to Venues and Special Events.
•
Time capture / management to be used in connection with
CAPS Payroll Services
•
E-Timecards to be used in connection with CAPS Payroll
Services
•
Fully integrated with CAPS onboarding tools
Expert Consultants:
•
Expert consultant and partner to Venues and Live Events in human
resources and workforce management
•
Experienced guidance in:
•
Labor relations
•
Workplace and employee safety
•
Payroll tax
•
Employee benefits
•
General human resources support with respect to ACA and
statutory compliance
CAPS 2015 Payroll Tax Guide
vi
CAPS 2015 Payroll Tax Guide
vii
2015 FEDERAL PAYROLL TAX CHANGES
The following is a handy summary of the 2015 Federal payroll tax changes including Social
Security, Medicare, Unemployment Tax, Minimum Wage, 401k limits and much more.
Social Security / Medicare
The wage base increases to $118,500 for Social Security and remains
UNLIMITED for Medicare. For Social Security, the tax rate is 6.20% for both
employers and employees (Maximum Social Security tax withheld from wages is
$7,347.00 in 2015). For Medicare, the rate remains unchanged at 1.45% for both
employers and employees.
Additional Medicare Tax
A 0.9% additional Medicare tax must be withheld from an individual’s wages paid
in excess of $200,000 in a calendar year. There is no employer match for the
additional Medicare tax.
Federal Unemployment Tax
The wage base remains at $7,000.
The effective tax rate for 2014 is 0.6%.
Earnings Under Social Security
A social security beneficiary under full retirement age can earn $15,720 before
benefits are reduced. For every $2 a person under full retirement age earns over
$15,720, $1 is withheld from benefits. In the year an employee reaches full
retirement age, $1 in benefits will be withheld for each $3 they can earn above
$41,880 until the month the employee reaches full retirement age. Once the
employee reaches full retirement age or older, their benefits are not reduced
regardless of how much they earn.
Minimum Wage
The federal minimum wage rate per hour for 2015 is $7.25, effective 7/24/09
401(K) Plan Limits
The maximum employee pre-tax contribution increases to $18,000 in 2015. The
“catch-up” contribution limit increases to $6,000 in 2015 for individuals who are
age 50 or older.
SIMPLE Plan Limits
The maximum salary deferral contribution remains at $12,500 in 2015. The
“catch-up” contribution limits increases to $3,000 in 2015 for individuals who are
50 or older.
Electronic Federal Tax Payment System (EFTPS)
Employers must pay their Federal Tax Liabilities through the Electronic Federal
Tax Payment System unless they pay less than $2,500 in quarterly payroll tax
liabilities and pay their liability when filing their employment tax returns (Forms
941 and 944).
CAPS 2015 Payroll Tax Guide
1
Forms W-4, I-9 and W-9
All new employees are required to file Forms W-4 and I-9 which are to be kept on
file by the employer. A new Form W-4 should be obtained when an employee’s
filing status or exemption changes. Be sure to request and keep on file a
completed form W-9 from all non-corporate taxpayers to whom your company
pays commissions, interests, rents etc. totaling $600 or more and also payments
made to incorporated entities such as attorneys for legal services and providers
of medical and health care services.
Filing of Form W-2 and 1099
Social Security has eliminated the use of magnetic tapes, cartridges and
diskettes as a means of filing W-2 reports to SSA. Reports containing 250 or
more W-2’s must be filed electronically via the Social Security Business Services
Online (BSO).
Employers filing 250 or more Form 1099s with the IRS also must file
electronically. Form 1099 must provide payer telephone number or will be subject
to penalties.
Health Benefits W-2 Reporting
Employers are required to include the aggregate cost of employer sponsored
health benefits on the 2014 W-2’s in Box 12 with code DD. It is for informational
purposes only and will not be included in taxable income. Small employers who
file fewer than 250 Forms W-2 are exempt.
Benefits (aggregate cost) to be included for W-2 reporting
Medical plans
Prescription plans
Dental, unless “stand alone” plans
Vision, unless “stand alone” plans
HFSA that exceed the employee’s pre-tax HFSA Contribution
Employee assistance programs
On-site clinics if they provide more than the minimum care
Domestic Partner coverage included in gross income
Benefits exempt from W-2 reporting:
Disability income or accident policies
Specific disease or illness policies
HSA, MSA or HRA contributions
FSA Health Salary Reduction Contributions
Long Term Care Coverage
CAPS 2015 Payroll Tax Guide
2
Household Employment – Domestic Workers
Household employers are required to withhold and pay FICA for domestic
workers (aged 18 years and older) if paid cash wages of $1,900 or more in 2015.
The $1,000 per calendar quarter threshold continues to apply for FUTA. These
taxes are reported on Schedule H of the employer’s personal tax return (form
1040), but must be remitted through withholding or estimated payments during
the year.
For PA and NJ, unemployment coverage applies for domestic service in an
employer’s private home for cash wages of $1,000 or more in a calendar quarter
in the current preceding calendar year.
New Hire Reporting Requirements
All employers in New Jersey and Pennsylvania are required to report basic
information about employees who are newly hired, re-hired, who return to work
after separation of employment, or who are returning from a required leave of
absence without pay greater than 30 days. Employers can report this information
via the internet at www.nj-newhire.com and at www.cwds.pa.gov. Failure to
report a new employee could result in a fine up to $25 per violation. New
employers should receive instruction booklets upon registration with the state.
Basic employee information which must be provided:
(1)
(2)
(3)
(4)
(5)
(6)
Employee’s name
Employee’s address
Employee’s social security number
Employee’s date of hire and birth
Employer’s name and address
Employer’s federal identification number
For further information contact us or call the State of New Jersey at 1-877-6544737 or Pennsylvania at 1-888-724-4737
CAPS 2015 Payroll Tax Guide
3
2015 FEDERAL WAGE TAX RATE SUMMARY
FICA / OASDI
2015 (new)
2014
Employee Rate
6.2%
6.2%
Maximum Liability - Employee
$7,347
$7,254
Employer Rate
6.2%
6.2%
Maximum Liability – Employer
$7,347
$7,254
Wage Limit
$118,500
$117,000
Employee and Employer Rate
1.45%
1.45%
Maximum Deduction / Liability (each)
No Limit
No Limit
Wage Limit
No Limit
No Limit
Medicare
Additional Employee Rate on Wages
Exceeding $200,000
0.9%
0.9%
FUTA
Employer Rate
0.6%
0.6%
Wage Limit
$7,000
$7,000
Social Security Benefits
Earned Income may be received without forfeiting benefits:
Under Full Retirement Age
$15,720
$15,480
After Full Retirement Age
No Limit
No Limit
CAPS 2015 Payroll Tax Guide
4
ALABAMA
Department of Revenue
Income Tax Electronic Filing Center
P.O. Box 327450
Montgomery, AL 36132-7480
Website: www.revenue.alabama.gov
Phone: 334.242.1300
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
https://aldor.efile.govconnect.com/web/
ALO_CBR/WelcomeRegis.asp
http://dir.alabama.gov/uc/employer.aspx
#q5
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
Department of Industrial Relations;
Unemployment Compensation Division
334.242.8025
649 Monroe St, Montgomery, AL 36131
http://dir.alabama.gov/uc/employer.aspx
Department of Human Resources;
Child Support Enforcement Division
334.242.9300
P.O. Box 304000, Montgomery, AL
36130-4000
http://dhr.alabama.gov/services/child_su
pport_services/child_support_enforcem
ent.aspx
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
CAPS 2015 Payroll Tax Guide
Department of Industrial Relations;
New-Hire Unit
334.206.6020
649 Monroe St., Room 3203
Montgomery, AL 36131-0378
http://dir.alabama.gov/nh/
Department of Labor
334.242.3460
P.O. Box 303500, Montgomery, AL
36130-3500
http://dir.alabama.gov/
5
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
Pay Frequency Requirement :
Unclaimed Wages :
Employer Mandate Direct Deposit :
Allow Pay Cards :
Supplemental Wage Taxation :
Withholding Allowance Certificate :
Use Fed W-4 :
Unemployment Wage Base :
New Employer Rate :
Range :
Reciprocity :
N/A
N/A
N/A
Federal Rules Apply
No Provision
No Provision
If unclaimed for more than 1 year
No Provision
No Provision
5%
A-4
No
$8,000
2.7%
0.65 to 6.80%
No
An Alabama resident employer is
required to withhold Alabama income
tax for wages paid to a resident working
Resident/Non-Resident Taxation :
in another state unless the employer is
withholding the tax of the other state
from wages.
A nonresident employer is not required
to withhold Alabama income tax from
Non-Residents Working in the State : wages paid to an Alabama resident for
services performed outside the state of
Alabama.
ALASKA
Department of Revenue
Anchorage: 550 West 7th Avenue Suite 1820, Anchorage, AK 99501
Juneau: P.O. Box 110400, 333 W. Willoughby, 11th Floor SOB, Juneau, AK
99811-0400
Website: www.revenue.state.ak.us
Phone: 907.465.2300
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
CAPS 2015 Payroll Tax Guide
None
http://www.labor.state.ak.us/estax/
6
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Department of Labor and Workforce
Development; Unemployment Security
Division
888.448.3527
P.O. Box 115509 , Juneau, AK 998115509
http://www.labor.state.ak.us/esd_unemp
loyment_insurance/home.htm
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
Pay Frequency Requirement :
Unclaimed Wages :
Employer Mandate Direct Deposit :
Allow Pay Cards :
CAPS 2015 Payroll Tax Guide
Child Support Services; Child Support
Enforcement Division
877.269.6685
550 W. 7th Ave, Suite 310
Anchorage, AK 99501-6699
http://wwwchildsupport.alaska.gov/cont
acts.asp
Department of Labor & Workforce
907.451.2886 (Anchorage)
907.451.2886 (Fairbanks)
907.465.4842 (Juneau)
Anchorage: 1251 Muldoon Rd, Suite
113, Anchorage, AK 99503 OR
Fairbanks: 675 7th Ave, Station J
Fairbanks, AK 99701-4596 OR
Juneau: 1111 W. 8th St, Rm 302,
Juneau, AK 99811-1149
http://www.labor.state.ak.us/
$7.75
$0.00
$7.75
Excess of 8 hours a day or 40 hours per
week
Minors receive 30-minute break for 6 or
more hours worked.
Semi-monthly or Monthly
If unclaimed for more than 1 year
Employee voluntary authorization is
required funds must be deposited in the
financial institution of the employee’s
choice.
No Provision
7
Supplemental Wage Taxation :
Withholding Allowance Certificate :
Use Fed W-4 :
Unemployment Wage Base :
N/A
N/A
N/A
$37,400
Rates vary by industry (new employer
New Employer Rate :
rates range from 2.30% to 2.97%)
Range :
1.0 to 5.4%
Reciprocity :
N/A
Resident/Non-Resident Taxation :
N/A
Non-Residents Working in the State : N/A
ARIZONA
Department of Revenue
Income Tax Withholding Division
P.O. Box 29009
Phoenix, AZ 85005-6028
Website: http://www.azdor.gov/
Phone: 602.771.6601
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
https://www.aztaxes.gov/default.aspx
https://www.aztaxes.gov/default.aspx
Department of Economic Security
602.771.6602
P.O. Box 40458, Phoenix, AZ 850056028
https://www.azdes.gov/landing.aspx?id=
4214
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
CAPS 2015 Payroll Tax Guide
DES Division of Child Support
Enforcement
602.252.4045
P.O. Box 25638, Phoenix, AZ 850679917
https://www.azdes.gov/az_child_support/
Arizona New Hire Reporting Center
888.282.2064
8
Mailing Address :
Website :
State Wage and Hour :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
P.O. Box 402, Holbrook, MA 02343
www.az-newhire.com
$7.90
$3.00
$4.90
Federal Rules Apply
No Provision
Two or more designated days a month
Pay Frequency Requirement :
and not more than 16 days apart.
Unclaimed Wages :
If unclaimed for more than 1 year
Employer Mandate Direct Deposit :
Employee written consent is required.
Allow Pay Cards :
Yes
Supplemental Wage Taxation :
Compute the same as regular wages
Withholding Allowance Certificate : A-4
Use Fed W-4 :
No
Unemployment Wage Base :
$7,000
New Employer Rate :
2.0%
Range :
0.03 to 7.17%
Reciprocity :
California, Indiana, Oregon, & Virginia
Resident/Non-Resident Taxation :
No
Withholding is not required from
nonresident employees who are
Non-Residents Working in the State :
physically present in Arizona for less
than 60 days.
ARKANSAS
Department of Revenue
Department of Finance and Administration
Office of Income Tax
P.O. Box 8055
Little Rock, AR 72203-8055
Website: www.state.ar.us/dfa/osra/osra_index.html
Phone: 501.682.7290
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
https://atap.arkansas.gov/_/#4
https://www.employment.arkansas.gov/
Tax21/Home.aspx
Unemployment Insurance :
CAPS 2015 Payroll Tax Guide
9
Title :
Phone Number :
Mailing Address :
Website :
Department of Workforce Services
501.682.2121
2 Capital Mall, Little Rock, AR 72201
http://dws.arkansas.gov/Employers/UI_
Contribution.htm
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
Pay Frequency Requirement :
Unclaimed Wages :
Employer Mandate Direct Deposit :
Allow Pay Cards :
Supplemental Wage Taxation :
Withholding Allowance Certificate :
Use Fed W-4 :
Unemployment Wage Base :
New Employer Rate :
Range :
Reciprocity :
CAPS 2015 Payroll Tax Guide
Office of Child Support Enforcement;
Arkansas Child Support Clearinghouse
501.683.7954
P.O. Box 8125, Little Rock, AR 72203
http://www.dfa.arkansas.gov/offices/chil
dSupport/Pages/default.aspx
Arkansas New Hire Reporting Center
501.376.2125
P.O. Box 2540, Little Rock, AR 72203
www.AR-NewHire.com
Department of Labor Employment;
Wage and Hour Section
501.682.4500
10421 West Markham, Little Rock, AR
72205-2190
www.state.ar.us/labor
$6.25
$3.62
$2.63
Excess of 40 hours per week
No Provision
Semi-monthly with certain exceptions
If unclaimed for more than 1 year
Employees may opt out by providing
employer with written statement
requesting payment by check.
No Provision
7% of payment
AR-4EC
Yes
$12,000
4.00%
1.2 to 13.1%
No
10
If the work state has an income tax, no
Arkansas withholding required.
States are bound by federal law
forbidding them from withholding from
qualifying employees of interstate
Non-Residents Working in the State : carriers. A different federal law forbids
states from withholding from qualifying
nonresident spouses of military
personnel.
Resident/Non-Resident Taxation :
CALIFORNIA
Department of Revenue
Employment Development Department
Taxpayer Assistance Center
P.O. Box 826880
Sacramento, CA 94280-0001
Website: www.edd.ca.gov/payroll_taxes/
Phone: 888.745.3886
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
CAPS 2015 Payroll Tax Guide
https://eddservices.edd.ca.gov/
https://eddservices.edd.ca.gov/
Employment Development Department
800.300.5616
P.O. Box 826880, Sacramento, CA
94280-001
http://www.edd.ca.gov/Unemployment/
More_Employer_Information.htm
Department of Child Support Services
866.901.3212
P.O. Box 419064, Rancho Cordova, CA
95799-7016
http://www.childsup.ca.gov/
California New Hire Reporting
916.567.0529
Document Management Group MIC 96
P.O. Box 997016
West Sacramento, CA 95799-7016
11
Website :
http://www.edd.ca.gov/payroll_taxes/ne
w_hire_reporting.htm
State Wage and Hour :
Title :
Phone Number :
Department of Industrial Relations
415.703.4810
455 Golden Gate Ave, 9th Floor
Mailing Address :
San Francisco, CA 94102
Website :
http://www.dir.ca.gov/dlse/dlse.html
State Minimum Wage :
$8.00 ($9.00 eff. 7-1-14)
Tip Credit :
$0.00
Minimum Cash Wage :
$8.00 ($9.00 eff. 7-1-14)
1 1/2 times regular rate after 8 hour day
Overtime Pay Requirement :
or 40 hour week
30 minute meal break for 5 or more
hours worked 10 minute rest break for 4
Meal Break Requirement :
or more hours worked in certain
professions
Pay Frequency Requirement :
Twice a month
Unclaimed Wages :
If unclaimed for more than 1 year
Employee authorization is required
employee has the right to choose the
Employer Mandate Direct Deposit :
California bank, credit union, or savings
and loan association into which wages
are deposited.
Allow Pay Cards :
No
6.6%, 10.23% on bonuses and stock
Supplemental Wage Taxation :
options
Withholding Allowance Certificate : DE 4
Use Fed W-4 :
Yes
Unemployment Wage Base :
$7,000
3.4% (not including 0.1% Employment
New Employer Rate :
Training Fund)
Range :
1.5 - 6.2%
Reciprocity :
No
Subject to withholding only to the extent
Resident/Non-Resident Taxation :
that California withholding amount
exceeds work state withholding amount.
Subject to withholding - Payments of
over $1,500 in a year to nonresident
Non-Residents Working in the State :
contractors are subject to 7%
withholding.
CAPS 2015 Payroll Tax Guide
12
COLORADO
Department of Revenue
Taxpayer Services Division
1375 Sherman St.
Denver, CO 80261-0009
Website: https://www.colorado.gov/revenueonline/_/#1
Phone: 303.238.7378
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
https://www.colorado.gov/apps/jboss/cbe/
https://www.colorado.gov/apps/jboss/cbe/
Department of Labor and Employment;
Division of Employment and Training,
Unemployment Insurance Tax
Operations
303.318.9100
633 17th St, Suite 201
Denver, CO 80202-3660
http://www.colorado.gov/cs/Satellite/CDLE
-UnempBenefits/CDLE/1248095315754
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
CAPS 2015 Payroll Tax Guide
Department of Child Support Services;
Division of Child Support
303.866.4300
1575 Sherman St, 5th Floor
Denver, CO 80203
http://www.childsupport.state.co.us/do/h
ome/index
Colorado State Directory of New Hires
303.297.2849
P.O. Box 2920 * Denver, CO 802012920
http://newhire.state.co.us/newhire/do/
Department of Labor
303.318.8441
633 17th St, Suite 200
Denver, CO 80202-3611
13
http://www.colorado.gov/cs/Satellite/CD
LE-LaborLaws/CDLE/1240336908932
State Minimum Wage :
$8.00
Tip Credit :
$3.02
Minimum Cash Wage :
$4.98
Excess of 12 hours a day or 40 hours
Overtime Pay Requirement :
per week
30 minute meal when shift exceeds 5
hours. 10 minute paid rest break for
Meal Break Requirement :
each 4 hours worked in certain
industries.
Wages must be paid at least monthly or
Pay Frequency Requirement :
every 30 days, whichever is longer.
Unclaimed Wages :
If unclaimed for more than 1 year
Employee must voluntarily authorize
direct deposit wages must be deposited
Employer Mandate Direct Deposit :
into the financial institution of the
employee's choice.
Allow Pay Cards :
Yes
Supplemental Wage Taxation :
4.63%
Withholding Allowance Certificate : None
Use Fed W-4 :
Yes
Unemployment Wage Base :
$11,700
1.7% except for new construction
New Employer Rate :
employers
Range :
0.66 - 8.9%
Reciprocity :
No
No withholding required if employer is
Resident/Non-Resident Taxation :
required to withhold tax for the work
state
Working in Colorado is subject to
Non-Residents Working in the State :
withholding
Website :
CAPS 2015 Payroll Tax Guide
14
CONNECTICUT
Department of Revenue
Taxpayer Services
25 Sigourney St.
Hartford, CT 06106-5032
Website: www.ct.gov/DRS
Phone: 860.297.5962
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
https://drsbustax.ct.gov/REG/REGISTR
ATION.ASPX#howToReg
https://wage.ctdol.state.ct.us/cters/index
.aspx
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Department of Labor; Unemployment
Insurance Tax Division
860.263.6000
200 Folly Brook Blvd.
Wethersfield, CT 06109-1114
http://www.ctdol.state.ct.us/uitax/txmenu
.htm
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
Department of Social Services;
Connecticut Child Support Resource
Center
800.842.1508
25 Sigourney St.
Hartford, CT 06106-5033
http://www.ct.gov/dss/cwp/view.asp?a=
2353&q=305182
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
CAPS 2015 Payroll Tax Guide
Department of Labor; Office of
Research
860.263.6310
ATTN CT-W4; 200 Folly Brook Blvd.
Wethersfield, CT 06109
http://www1.ctdol.state.ct.us/newhires/
Department of Labor ; Division of Wage
and Workplace Standards
860.263.6000
15
200 Folly Brook Blvd.
Wethersfield, CT 06109
http://www.ctdol.state.ct.us/wgwkstnd/w
Website :
gemenu.htm
State Minimum Wage :
$8.70
$3.01 for persons in hotel and
Tip Credit :
restaurant industry, other than
bartenders.
$5.69 for service employees
Minimum Cash Wage :
(Waitpersons)
Overtime Pay Requirement :
Excess of 40 hours per week
30 minute break for a 7.5 hour shift.
Break must be after the first two hours
Meal Break Requirement :
and before the last two hours. A break
must be granted to express breast milk.
Pay Frequency Requirement :
Weekly
Unclaimed Wages :
If unclaimed for more than 1 year
Employer Mandate Direct Deposit :
Employee must request direct deposit.
Allow Pay Cards :
No Provision
Add to regular wages, compute tax on
Supplemental Wage Taxation :
total and subtract tax withheld from
regular wages.
Withholding Allowance Certificate : CT W-4
Use Fed W-4 :
No
Unemployment Wage Base :
$15,000
New Employer Rate :
4.80%
Range :
1.9 - 6.8%
Reciprocity :
No
Subject to Connecticut withholding to
the extent Connecticut withholding is
Resident/Non-Resident Taxation :
higher than the work state withholding
amount
No withholding required in
wages/compensation paid to nonresident employees for services
performed in CT, if such employees are
Non-Residents Working in the State :
assigned to a primary work location
outside of Connecticut and work in
Connecticut for 14 or fewer days during
a calendar year.
Mailing Address :
CAPS 2015 Payroll Tax Guide
16
DELAWARE
Department of Revenue
Department of Finance
Carvel State Office Building
820 N. French St.
Wilmington, DE 19801
Website: http://revenue.delaware.gov/services/BusServices.shtml
Phone: 302.577.8200
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
https://onestop.delaware.gov/osbrlpublic/
https://onestop.delaware.gov/osbrlpublic/
Department of Labor; Division of
Unemployment Insurance
302.761.8482
P.O. Box 9953
Wilmington, DE 19809-0953
http://ui.delawareworks.com/
Delaware Health and Social Services;
Division of Child Support Enforcement
302.395.6500
P.O. Box 904, 84A Christiana Rd.
New Castle, DE 19720
http://www.dhss.delaware.gov/dhss/dcs
e/index.html
New Hire Unit
KC: 302.739.8299
SC: 302.856.5386
NCC: 302.577.7171
P.O. Box 12701
Wilmington, DE 19850
http://www.dhss.delaware.gov/dhss/dcs
e/nhr.html
State Wage and Hour :
Title :
Phone Number :
CAPS 2015 Payroll Tax Guide
Department of Labor Division of
Industrial Affairs ; Office of Labor Law
Enforcement
302.761.8200
17
4425 North Market St, 3rd Floor
Wilmington, DE 19802
Website :
http://dia.delawareworks.com/
State Minimum Wage :
$7.25 ($7.75 eff. 6-1-14)
Tip Credit :
$5.02 ($5.52 eff. 6-1-14)
Minimum Cash Wage :
$2.23
Overtime Pay Requirement :
Federal Rules Apply
30 minute meal if employee works at
least 7.5 hours. Break must be after the
Meal Break Requirement :
first two hours and before the last two
hours.
At least once a month on regular
Pay Frequency Requirement :
paydays designated in advance.
Unclaimed Wages :
If unclaimed for 5 years
Employee's written authorization is
required for direct deposit, employee
Employer Mandate Direct Deposit :
has the right to designate the bank
account into which wages are
deposited.
Allow Pay Cards :
Yes
Add to regular wages, compute tax on
Supplemental Wage Taxation :
total and subtract tax withheld from
regular wages.
Withholding Allowance Certificate : None
Use Fed W-4 :
Yes
Unemployment Wage Base :
$18,500
3.1% 5.9% for new construction
New Employer Rate :
employers
Range :
N/A
Reciprocity :
No
Resident/Non-Resident Taxation :
No withholding requirement
Non-Residents Working in the State : Subject to withholding
Mailing Address :
DISTRICT OF COLUMBIA
Department of Revenue
Office of Tax & Revenue Customer Service Center
1101 4th St. SW, Suite W270
Washington, DC 20024
Website: www.otr.cfo.dc.gov/otr/site/default.asp
Phone: 202.727.4829
CAPS 2015 Payroll Tax Guide
18
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
https://www.taxpayerservicecenter.com/
fr500/
https://www.taxpayerservicecenter.com/
fr500/
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
Pay Frequency Requirement :
CAPS 2015 Payroll Tax Guide
Department of Employment Services;
Office of Unemployment Compensation
Tax Division
202.698.7550
4058 Minnesota Ave. NE, 4th Floor
Washington, DC 20019
http://does.dc.gov/page/ui-taxes
Office of the Attorney General; Child
Support Enforcement Division
202.442.9900
One Judiciary Square, 441 4th St. NW,
Suite 550N, Washington, DC 20001
http://cssd.dc.gov/page/employers-cssd
District of Columbia New Hire
Operations Center
877.846.9523
P.O. Box 366, Holbrook, MA 02343
https://dc-newhire.com/
Department of Employment Services;
Office of Labor Standards; Office of
Wage-Hour
202.671.1880
4058 Minnesota Ave NE, 4th Floor
Washington, DC 20019
http://does.dc.gov/service/wage-andhour-compliance
$8.25
$5.48
$2.77
Excess of 40 hours per week
No Provision
At least twice a month on regular
19
paydays designated in advance.
If unclaimed for more than 1 year
Public employees who do not have a
Employer Mandate Direct Deposit :
bank account may elect to have their
wages mailed to their home.
Allow Pay Cards :
No Provision
Add to regular wages, compute tax on
Supplemental Wage Taxation :
total and subtract tax withheld from
regular wages.
Withholding Allowance Certificate : D-4
Use Fed W-4 :
No
Unemployment Wage Base :
$9,000
New Employer Rate :
2.7%
Range :
1.6 - 7%
Reciprocity :
Maryland & Virginia
Subject to withholding 2.6% (except for
Resident/Non-Resident Taxation :
work in Maryland and Virginia)
Not subject to withholding (certificate on
Non-Residents Working in the State :
non-residence required for D-4A)
Unclaimed Wages :
FLORIDA
Department of Revenue
Florida Department of Revenue
5050 West Tennessee St.
Tallahassee, FL 32399-0100
Website: http://dor.myflorida.com/dor/info_business.html
Phone: 800.352.3671
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
None
https://taxapps3.state.fl.us/Iregistration/
Agency for Workforce Innovation
800.352.3671
5050 West Tennessee St, Bldg L
Tallahassee, FL 32399-0180
http://dor.myflorida.com/dor/taxes/reem
ployment.html
Child Support Enforcement :
CAPS 2015 Payroll Tax Guide
20
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
Pay Frequency Requirement :
Unclaimed Wages :
Employer Mandate Direct Deposit :
Allow Pay Cards :
Supplemental Wage Taxation :
Withholding Allowance Certificate :
Use Fed W-4 :
Unemployment Wage Base :
New Employer Rate :
Range :
Reciprocity :
Resident/Non-Resident Taxation :
CAPS 2015 Payroll Tax Guide
Department of Revenue; Child Support
Enforcement Division
800.622.5437
P.O. Box 8030
Tallahassee, FL 32314-8030
http://dor.myflorida.com/dor/childsupport/
Florida New Hire Reporting Center
888.854.4791
P.O. Box 6500
Tallahassee, FL 32314-6500
https://newhire.state.fl.us/fl-newhire/
Agency for Workforce Innovation
850.245.7105
107 East Madison St, Caldwell Building
Tallahassee, FL 32399-4120
www.floridajobs.org
$7.93
$3.02
$4.91
Excess of 40 hours per week
Minors receive a 30-minute meal after 4
hours worked.
No Provision
If unclaimed for more than 1 year
Wages must be deposited in the
financial institution of the employee's
choice an employee may not be
terminated solely for refusing to
authorize direct deposit.
Yes
N/A
N/A
N/A
$8,000
2.7%
1.03 to 5.4%
N/A
N/A
21
GEORGIA
Department of Revenue
Withholding Tax Section
P.O. Box 49432
Atlanta, GA 30359
Website:
https://etax.dor.ga.gov/BusinessTaxHome.aspx?ContentId=BusinessTaxes
Phone: 877.423.6711
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
https://gtc.dor.ga.gov/_/#2
http://www.dol.state.ga.us/em/faq_em.ht
m#faq_04_01
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Department of Labor; Unemployment
Insurance Division
404.232.3001
148 Andrew Young International Blvd.
NE, Atlanta, GA 30303-1751
http://www.dol.state.ga.us/em/unemploy
ment_taxes_and_benefits.htm
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
CAPS 2015 Payroll Tax Guide
Department of Human Resources;
Office of Child Support Enforcement
404.651.6316
2 Peachtree St. NW
Atlanta, GA 30303-3142
http://dcss.dhs.georgia.gov/
Georgia New Hire Reporting Program
404.525.2985
P.O. Box 90728
East Point, GA 30364-0728
http://newhire-reporting.com/GANewhire/default.aspx
Department of Labor
404.232.7300
148 Andrew Young International Blvd.
NE, Atlanta, GA 30303-1751
www.dol.state.ga.us
22
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
$5.15
N/A
N/A
Federal Rules Apply
No Provision
At least twice a month at even intervals,
Pay Frequency Requirement :
with certain exceptions.
Unclaimed Wages :
If unclaimed for more than 1 year
Employer Mandate Direct Deposit :
Employee's consent is required.
Allow Pay Cards :
No Provision
2 - 6% depending on employee’s annual
Supplemental Wage Taxation :
gross income
Withholding Allowance Certificate : G-4
Use Fed W-4 :
No
Unemployment Wage Base :
$9,500
New Employer Rate :
2.70%
Range :
0.04 to 8.10%
Reciprocity :
No
No withholding required if employer is
Resident/Non-Resident Taxation :
withholding tax for the working state
Yes if the non-resident works more than
23 days in a calendar quarter in Georgia
Non-Residents Working in the State :
or if less than 5% of nonresidents total
income attributable to work in Georgia.
HAWAII
Department of Revenue
Department of Taxation Taxpayer Services
P.O. Box 259
Honolulu, HI 96809-0259
Website: http://portal.ehawaii.gov/business/tax-services.html
Phone: 808.587.4242
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance
Unemployment Insurance :
Title :
CAPS 2015 Payroll Tax Guide
https://hbe.ehawaii.gov/BizEx/home.eb
https://hbe.ehawaii.gov/BizEx/home.eb
Department of Labor & Industrial
Relations; Unemployment Insurance
23
Phone Number :
Mailing Address :
Website :
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
Division
Maui Branch: 808.984.8410
Hawaii Branch: 808.974.4095
Maui Branch Employer Services
54 High St, Rm 201, Wailuku, HI 96793
Hawaii Branch Employer Services:
1990 Kinoole St, Rm 101
Hilo, HI 96720-5293
http://labor.hawaii.gov/ui/
Department of the Attorney General;
Child Support Enforcement Agency
808.692.7060
601 Kamokila Blvd, Suite 251
Kapolei, HI 96707
http://ag.hawaii.gov/csea/
Child Support Enforcement Agency;
New Hire Program
808.692.7029
Kahuhihewa Bldg, 601 Kamokila Blvd,
Suite 251, Honolulu, HI 96813
http://ag.hawaii.gov/csea/employerinformation/
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
Pay Frequency Requirement :
Unclaimed Wages :
Employer Mandate Direct Deposit :
Allow Pay Cards :
CAPS 2015 Payroll Tax Guide
Department of Labor and Industrial
Relations; Wage Standards Division
808.586.8777
830 Punchbowl St, Room 340
Honolulu, HI 96813
http://labor.hawaii.gov/wsd/
$7.25
$0.25
$7
Excess of 40 hours per week
Minors must receive a 30-minute break
for 5 or more hours of work.
At least twice a month on regular
paydays designated in advance.
If unclaimed for more than 1 year
Employees, other than state employees,
have the right to revoke direct deposit.
No Provision
24
Add to regular wages, compute tax on
total and subtract tax withheld from
regular wages.
Withholding Allowance Certificate : HW-4
Use Fed W-4 :
No
Unemployment Wage Base :
$40,400
New Employer Rate :
3.40%
Range :
0.6 to 6.0%
Reciprocity :
No
Withholding required if: 1) the
employee’s regular place of
Resident/Non-Resident Taxation :
employment is in the state or 2) if wages
are paid from an office in the state
Non-Residents Working in the State : Subject to withholding
Supplemental Wage Taxation :
IDAHO
Department of Revenue
State Tax Commission
P.O. Box 36
Boise, ID 83722-0410
Website: http://tax.idaho.gov/i-1026.cfm
Phone: 208.334.7660
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
https://labor.idaho.gov/applications/ibrs/i
br.aspx
https://labor.idaho.gov/applications/ibrs/i
br.aspx
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Department of Labor; Unemployment
Insurance Division
208.332.3570
317 West Main St, Boise, ID 83735
http://labor.idaho.gov/dnn/idl/Businesse
s/UnemploymentTax.aspx
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
CAPS 2015 Payroll Tax Guide
Department of Health & Welfare;
Bureau of Child Support Services
208.334.2479
P.O. Box 70008, Boise, ID 83707-0108
25
Website :
http://www.healthandwelfare.idaho.gov/
Children/ChildSupport/tabid/76/Default.
aspx
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Department of Commerce & Labor;
New Hire Directory
800.627.3880
317 West Main St, Boise, ID 83735
https://labor.idaho.gov/newhire/
Department of Labor
208.332.3570
317 West Main St, Boise, ID 83735
http://labor.idaho.gov/dnn/idl/Businesse
Website :
s/IdahoLaborLaws.aspx
State Minimum Wage :
$7.25
Tip Credit :
$3.90
Minimum Cash Wage :
$3.35
Overtime Pay Requirement :
Federal Rules Apply
Meal Break Requirement :
No Provision
Pay Frequency Requirement :
Monthly
Unclaimed Wages :
If unclaimed for more than 1 year
Employees must authorize direct
Employer Mandate Direct Deposit :
deposit wages must be deposited into
an account of the employee’s choice.
Allow Pay Cards :
No Provision
Supplemental Wage Taxation :
7.4% or add to regular wages
Withholding Allowance Certificate : None
Use Fed W-4 :
Yes
Unemployment Wage Base :
$35,200
New Employer Rate :
1.906%
Range :
0.545 to 5.4%
Reciprocity :
No
Resident/Non-Resident Taxation :
No withholding
Subject to withholding if earning more
Non-Residents Working in the State :
than $1,000 in a year in the state
CAPS 2015 Payroll Tax Guide
26
ILLINOIS
Department of Revenue
101 W. Jefferson St.
Springfield, IL 62702
Website: http://www.revenue.state.il.us/Businesses/
Phone: 217.785.6518
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
https://mytax.illinois.gov/_/#1
https://taxnet.ides.state.il.us/login/defaul
t.aspx
Department of Employment Security
800.247.4984
527 South Wells St. * Chicago, IL 60607
http://www.ides.illinois.gov/page.a..
Illinois Department of Public Aid
800.447.4278
509 S. 6th St, 6th Floor
Springfield, IL 62701
http://www.ilchildsupport-employer.com/
New Hire Directory
800.327.4473
P.O. Box 19473
Springfield, IL 62794-9473
http://www.ides.illinois.gov/page.aspx?it
em=53
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
CAPS 2015 Payroll Tax Guide
Department of Labor; Fair Labor
Standards Division
312.793.2800
160 North LaSalle, Ste. C-1300
Chicago, IL 60601-3150
http://www.illinois.gov/idol/LawsRules/Pages/default.aspx
$8.25
$3.20
$4.80
27
Overtime Pay Requirement :
Excess of 40 hours per week
20 minute meal no later than 5 hours
into a 7.5 hour shift. Reasonable unpaid
Meal Break Requirement :
breaks must be provided for employees
to express breast milk.
Pay Frequency Requirement :
At least semi-monthly.
Unclaimed Wages :
If unclaimed for more than 1 year
The employer cannot force an employee
to use a certain bank for direct deposit.
State agencies, other than legislative or
judicial branches of state government,
must pay their employees by direct
Employer Mandate Direct Deposit :
deposit unless the employees are
covered by a collective bargaining
agreement and the agreement does not
require the direct deposit of their
paychecks.
Allow Pay Cards :
Yes
Supplemental Wage Taxation :
5%
Withholding Allowance Certificate : IL-W-4
Use Fed W-4 :
No
Unemployment Wage Base :
$12,960
3.95% (includes a 0.55% fund building
New Employer Rate :
rate)
Range :
0.55 to 8.55%
Reciprocity :
Iowa, Kentucky, Michigan & Wisconsin
No withholding required if the employer
is withholding tax from the work state *
Resident/Non-Resident Taxation :
Workers working in a reciprocal state
can claim exemption from that state’s
withholding rules
Iowa, Kentucky, Michigan and
Wisconsin residents who file Illinois
Non-Residents Working in the State :
Form IL-W-5-NR with their employer are
exempt from Illinois withholding
INDIANA
Department of Revenue
Taxpayer Services Division
Withholding Tax Correspondence
P.O. Box 7222
Indianapolis, IN 46207-7222
Website: http://www.in.gov/dor/3335.htm
CAPS 2015 Payroll Tax Guide
28
Phone: 317.233.4016
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance:
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
https://secure.in.gov/apps/dor/bt1/
https://uplink.in.gov/ESS/ESSLogon.htm
Department of Workforce Development
800.891.6499
Indiana Government Center South
10 North Senate Ave.
Indianapolis, IN 46204
http://www.in.gov/dwd/2614.htm
Family and Social Services
Administration * Department of Child
Services
800.292.0403
Indiana Child Support Bureau Inquiry
Unit MS11, 402 W. Washington St
Indianapolis, IN 46204
http://www.in.gov/dcs/support.htm
Indiana New Hire Reporting Center
866.879.0198
P.O. Box 55097
Indianapolis, IN 46205-5097
http://newhire-reporting.com/INNewhire/default.aspx
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
CAPS 2015 Payroll Tax Guide
Department of Labor; Wage and Hour
Division
317.232.2655
402 West Washington St, Room W195
Indianapolis, IN 46204
http://www.in.gov/dol/wagehour.htm
$7.25
$5.12
$2.13
Excess of 40 hours per week
State employees must be provided
reasonable paid break time each day to
29
express breast milk.
No later than 10 business days after the
Pay Frequency Requirement :
date they were earned.
Unclaimed Wages :
If unclaimed for more than 1 year
Employee has a right to choose the
Employer Mandate Direct Deposit :
financial institution into which wages are
deposited.
Allow Pay Cards :
No Provision
Supplemental Wage Taxation :
3.4% of payment
Withholding Allowance Certificate : WH-4
Use Fed W-4 :
No
Unemployment Wage Base :
$9,500
New Employer Rate :
2.50%
Range :
0.515 to 7.622%
Kentucky, Michigan, Ohio, Pennsylvania
Reciprocity :
& Wisconsin
Subject to Indiana withholding *
Residents working in a reciprocal state
Resident/Non-Resident Taxation :
can avoid double withholding by
claiming exemption from that state's
withholding rules
Non-Residents Working in the State : Subject to withholding
IOWA
Department of Revenue
Withholding Correspondence
P.O. Box 10465
Des Moines, IA 50306-0465
Website: www.state.ia.us/tax
Phone: 800.367.3388
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
CAPS 2015 Payroll Tax Guide
https://www.idr.iowa.gov/CBA/start.asp
https://www.myiowaui.org/UITIPTaxWeb/
Workforce Development Department
800.972.2024
1000 East Grand Ave.
Des Moines, IA 50319-0209
30
Website :
http://www.iowaworkforce.org/ui/uiempl
oyers.htm
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
Pay Frequency Requirement :
Unclaimed Wages :
Employer Mandate Direct Deposit :
Allow Pay Cards :
Supplemental Wage Taxation :
Withholding Allowance Certificate :
Use Fed W-4 :
Unemployment Wage Base :
New Employer Rate :
Range :
Reciprocity :
CAPS 2015 Payroll Tax Guide
Department of Human Services; Child
Support Unit
877.274.2580
501 Sycamore St, Suite 400, P.O. Box
7200, Waterloo, IA 50704-7200
www.iowachildsupport.gov
Department of Human Services
877.274.2580
P.O. Box 10322
Des Moines, IA 50306-0322
www.iowachildsupport.gov
Iowa Workforce Development; Division
of Labor
515.281.5387
1000 East Grand Ave
Des Moines, IA 50319-0209
www.iowaworkforce.org/labor
$7.25
$2.90
$4.35
No Provision
No Provision
Wages must be paid monthly, semimonthly or bi-weekly on regular paydays
that are at consistent intervals from
each other and that are designated in
advance.
If unclaimed for more than 1 year
Wages may be deposited in a bank
designated in writing by the employee.
Yes
6%
IA W-4
No
$26,800
1.0% Construction 8.0%
0 to 8.0%
Illinois
31
Subject to withholding only to the extent
that Iowa withholding exceeds work
state withholding * If an Iowa resident is
Resident/Non-Resident Taxation :
working in Illinois, they can claim
exemption from Illinois income tax
withholding
Subject to withholding * Illinois residents
who file Iowa form 44-016 with their
Non-Residents Working in the State :
employers are exempt from Iowa
withholding
KANSAS
Department of Revenue
915 SW Harrison St.
Topeka, KS 66625-1000
Website: http://www.ksrevenue.org/business.html
Phone: 785.368.8222
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
https://www.accesskansas.org/business
center/
https://www.uitax.dol.ks.gov/uitax/accou
nt/Register.aspx?ReturnUrl
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
CAPS 2015 Payroll Tax Guide
Department of Labor; Division of
Employment
800.292.6333
Kansas Unemployment Insurance
Contact Center, P.O. Box 3539
Topeka, KS 66601-3539
http://www.kansasemployer.gov/
Department of Social and Rehabilitation
Services; Child Support Enforcement
Program
888.757.2445
P.O. Box 497, Topeka, KS 66601
http://www.kschild.com/
Kansas Department of Labor; New Hire
32
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Directory
888.219.7801
P.O. Box 3510
Topeka, KS 66601-3510
https://www.uitax.dol.ks.gov/newhires.asp
Department of Human Resources;
Employment Standards Division
Phone Number :
785.296.4062
401 SW Topeka Blvd.
Mailing Address :
Topeka, KS 66603-3182
Website :
http://www.dol.ks.gov/Laws/Default.aspx
State Minimum Wage :
$7.25
Tip Credit :
$5.12
Minimum Cash Wage :
$2.13
Overtime Pay Requirement :
Excess of 46 hours per week
Meal Break Requirement :
No Provision
At least monthly on regular paydays
Pay Frequency Requirement :
designated in advance.
Unclaimed Wages :
If unclaimed for more than 1 year
An alternative payment method must be
offered to employees who do not
Employer Mandate Direct Deposit :
designate a financial institution where
they want the funds deposited.
Allow Pay Cards :
Yes
Supplemental Wage Taxation :
4.50%
Withholding Allowance Certificate : K-4
Use Fed W-4 :
No
Unemployment Wage Base :
$8,000
2.7% new construction pay 6.0% and
New Employer Rate :
newly-rated government employers pay
0.17%
Range :
0.11 - 9.4%
Reciprocity :
No
Subject to withholding only to the extent
Resident/Non-Resident Taxation :
that Kansas withholding amount
exceeds work state withholding
Non-Residents Working in the State : Subject to withholding
Title :
CAPS 2015 Payroll Tax Guide
33
KENTUCKY
Department of Revenue
Withholding Tax Branch
P.O. Box 181
Station 57
Frankfort, KY 40602-0181
Website: http://revenue.ky.gov/wht/
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
CAPS 2015 Payroll Tax Guide
https://secure.kentucky.gov/sos/ftbr/wel
come.aspx
https://kewes.ky.gov/EmployerReg/emp
AcctIntro.aspx
Office of Employment and Training
502.564.2900
275 East Main St, 2nd Floor East
Frankfort, KY 40621
http://oet.ky.gov/ui/ui.htm
Cabinet for Health and Family Services
501.564.2285
P.O. Box 2150, Frankfort, KY 406022150
http://csws.chfs.ky.gov/csws/General/E
mployerInformation.aspx
Kentucky New Hire Reporting Center
800.817.2262
P.O. Box 2586, Atlanta, GA 30301-2586
www.kynewhire.com
Labor Cabinet; Division of Employment
Standards, Apprenticeship, and
Mediation
502.564.3070
1047 US Hwy 127 South, Suite 4
Frankfort, KY 40601-4381
http://www.labor.ky.gov/dows/doesam/P
ages/Divisions-of-EmploymentStandards,-Apprenticeship-andMediation.aspx
34
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
$7.25
$5.12
$2.13
Excess of 40 hours per week
Reasonable meal between 3 and 5
Meal Break Requirement :
hours after shift begins. 10 minute rest
break for 4 hours worked.
At least semi-monthly for all wages or
Pay Frequency Requirement :
salary earned not more than 18 days
prior to the date of payment.
Wages greater than $50 that are
Unclaimed Wages :
unclaimed for more than one year
Employee must be furnished a
Employer Mandate Direct Deposit :
statement of earnings and incur no
expense.
Allow Pay Cards :
No Provision
Add to regular wages, compute tax on
Supplemental Wage Taxation :
total and subtract tax withheld from
regular wages.
Withholding Allowance Certificate : Form K-4
Use Fed W-4 :
No
Unemployment Wage Base :
$9,600
2.7% New construction employers pay
New Employer Rate :
10.0%
Range :
1.0 - 10.0%
Illinois, Indiana, Michigan, Ohio,
Reciprocity :
Virginia, West Virginia, and Wisconsin
A resident is subject to withholding * A
Kentucky resident working in another
Resident/Non-Resident Taxation :
reciprocity state can avoid double
withholding by claiming exemption from
that state’s withholding tax rule
Subject to withholding see reciprocal
Non-Residents Working in the State :
agreements
CAPS 2015 Payroll Tax Guide
35
LOUISIANA
Department of Revenue
Withholding Tax Section
P.O. Box 201
Baton Rouge, LA 70821
Website: http://www.revenue.louisiana.gov/sections/business/default.aspx
Phone: 225.219.7318
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
https://esweb.revenue.louisiana.gov/Bu
sinessRegistration/
https://laors.laworks.net/LaLogin/Login/
Louisiana Workforce Commission
866.783.5567
P.O. Box 94186
Baton Rouge, LA 70804-9186
http://www.laworks.net/UnemploymentIn
surance/UI_MainMenu.asp
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
Department of Children and Family
Services
800.256.4650
627 N. Fourth St.
Baton Rouge, LA 70802
http://www.dss.state.la.us/index.cfm?md
=pagebuilder&tmp=home&pid=225
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
CAPS 2015 Payroll Tax Guide
Department of Social Services; New
Hire Reporting
888.223.1461
P.O. Box 142513
Austin, TX 78714-2513
www.la-newhire.com
Louisiana Workforce Commission
225.342.3111
1001 North 23rd Street, P.O. Box 94094
Baton Rouge, LA 70802-3338
http://www.laworks.net/LaborLawInfo.asp
N/A
36
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
N/A
N/A
Federal Rules Apply
Minors must receive a 30-minute meal
Meal Break Requirement :
for 5 hours of work.
Employers that don’t designate
frequency of paydays at time of hire
must pay employees on the 1st and
16th days of the month or as close to
those days as possible employers in
Pay Frequency Requirement :
manufacturing, oil boring, and mining
operations with 10 or more employees,
and public service corporations, must
pay wages at least every two weeks or
twice a month.
Unclaimed Wages :
If unclaimed for more than 1 year
Employer Mandate Direct Deposit :
Employee must incur no expense.
Allow Pay Cards :
No Provision
Add to regular wages and withhold on
Supplemental Wage Taxation :
total
Withholding Allowance Certificate : R-1300 (Form L-4)
Use Fed W-4 :
Yes
Unemployment Wage Base :
$7,700
New Employer Rate :
1.20% to 2.99% (Rates vary by industry)
Range :
1.0 to 6.2%
Reciprocity :
No
Are not subject to Louisiana withholding
Resident/Non-Resident Taxation :
if employer is withholding tax for the
work state
Subject to Louisiana withholding *
Withholding is not required on payments
Non-Residents Working in the State : to non-resident contractors if total
payments in a calendar year do not
exceed $600
CAPS 2015 Payroll Tax Guide
37
MAINE
Department of Revenue
Department of Administrative and Financial Services
Maine Revenue Services Withholding Tax Division
P.O. Box 9107
Augusta, ME 04332-9107
Website: www.maine.gov/revenue
Phone: 207.626.8475
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance:
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
https://gateway.maine.gov/dol/meris/
https://gateway.maine.gov/dol/meris/
Department of Labor; Bureau of
Unemployment Insurance
207.621.5120 Option 3
47S State House Station
Augusta, ME 04333-0047
http://www.maine.gov/labor/unemploym
ent/tax.html
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
CAPS 2015 Payroll Tax Guide
Department of Health and Human
Services
207.624.7829
11 State House Station, 19 Union Street
Augusta, ME 04333
http://www.maine.gov/dhhs/ofi/dser/
Department of Health and Human
Services; Office of Family
Independence; Division of Support
Enforcement and Recovery
207.624.7880
11 State House Station, 19 Union Street
Augusta, ME 04333
http://www.maine.gov/dhhs/ofi/dser/emp
loyer/new-hire.html
Department of Labor
207.623.7900
54 State House Station
Augusta, ME 04333-0045
38
http://www.maine.gov/labor/labor_laws/
wagehour.html
State Minimum Wage :
$7.50
Tip Credit :
$3.75
Minimum Cash Wage :
$3.75
Overtime Pay Requirement :
Excess of 40 hours per week
30 minute meal for 6 or more hours of
Meal Break Requirement :
work.
At regular intervals not to exceed 16
Pay Frequency Requirement :
days
Unclaimed Wages :
If unclaimed for more than 1 year
Employees must be able to either make
an initial withdrawal of the entire net pay
without incurring any additional cost, or
Employer Mandate Direct Deposit :
to choose another means of payment
without incurring any additional cost.
Employees must have access to their
pay statement on the pay day.
Allow Pay Cards :
Yes
Supplemental Wage Taxation :
5%
Withholding Allowance Certificate : Form W-4ME
Use Fed W-4 :
No
Unemployment Wage Base :
$12,000
New Employer Rate :
2.64%
Range :
0.79 to 6.86%
Reciprocity :
No
Resident/Non-Resident Taxation :
Subject to withholding
Subject to withholding (Non-residents
working in Maine for 12 days or less and
Non-Residents Working in the State :
total gross income is less than $3,000
are exempt)
Website :
CAPS 2015 Payroll Tax Guide
39
MARYLAND
Department of Revenue
Comptroller of Maryland
Revenue Administration Division
Annapolis, MD 21411
Website: www.comp.state.md.us
Phone: 410.767.1300
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
http://interactive.marylandtaxes.com/we
bapps/comptrollercra/entrance.asp
http://interactive.marylandtaxes.com/we
bapps/comptrollercra/entrance.asp
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Department of Labor, Licensing and
Regulation; Division of Unemployment
Insurance
800.492.5524
1100 N. Eutaw Street, Room 414
Baltimore, Maryland 21201
http://www.dllr.state.md.us/employment/
unemployment.shtml
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
CAPS 2015 Payroll Tax Guide
Department of Human Resources; Child
Support Enforcement Program
410.962.1110
311 West Saratoga St.
Baltimore, MD 21201
http://www.dhr.state.md.us/blog/?page_i
d=2968
Maryland New Hire Registry
410.281.6000
P.O. Box 1316
Baltimore, MD 21203-1316
www.mdnewhire.com
Department of Labor, Licensing and
Regulation; Division of Labor and
Industry Employment Standards
410.767.2357
40
1100 North Eutaw St, Rm. 607
Baltimore, MD 21210
Website :
http://www.dllr.state.md.us/labor/wages/
State Minimum Wage :
$7.25
Tip Credit :
$3.62
Minimum Cash Wage :
$3.63
Overtime Pay Requirement :
Excess of 40 hours per week
Minors must receive 30 minutes of rest
Meal Break Requirement :
for 5 or more hours of work.
Pay Frequency Requirement :
At least bi-weekly or twice a month.
Unclaimed Wages :
If unclaimed for more than 3 years
Employer Mandate Direct Deposit :
Employee must authorize direct deposit.
Allow Pay Cards :
Yes
Supplemental Wage Taxation :
Rates vary by locality
Withholding Allowance Certificate : MW-507
Use Fed W-4 :
No
Unemployment Wage Base :
$8,500
2.6% Construction employers
New Employer Rate :
headquartered in another state 7.5%
Range :
0.3% to 7.5%
District of Columbia, Pennsylvania,
Reciprocity :
Virginia, and West Virginia
Resident/Non-Resident Taxation :
Subject to withholding
Subject to withholding (Non-residents
working in Maryland who are paid a rate
Non-Residents Working in the State :
of less than $5,000 annually are
exempt)
Mailing Address :
MASSACHUSETTS
Department of Revenue
Department of Revenue Taxpayer Services; Customer Service Bureau
P.O. Box 7010
Boston, MA 02204
Website: http://www.mass.gov/dor/businesses/
Phone: 617.887.6367
State Payroll Details:
New Employer Registration :
Withholding :
CAPS 2015 Payroll Tax Guide
https://wfb.dor.state.ma.us/webfile/Busi
ness/Public/WebForms/Registration/Re
gister.aspx
41
Unemployment Insurance :
https://uionline.detma.org/Employer/Cor
e/Login.ASPX
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Department of Labor and Workforce
Development; Division of
Unemployment Assistance
617.626.6560
Charles F. Hurley Building, 19 Staniford
Street, Boston, MA 02114
http://www.mass.gov/lwd/unemployment
-insur/
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
Department of Revenue; Division of
Child Support Enforcement
800.332.2733
P.O. Box 7057, Boston, MA 02204
www.mass.gov/dor/child-support/
Department of Revenue; New Hire
Reporting System
617.887.7607
P.O. Box 55141
Boston, MA 02205-5141
http://www.mass.gov/dor/childsupport/employers/new-hire-reporting/
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
Pay Frequency Requirement :
Unclaimed Wages :
Employer Mandate Direct Deposit :
CAPS 2015 Payroll Tax Guide
Office of the Attorney General; Fair
Labor Division
617.727.3465
One Ashburton Place
Boston, MA 02108
http://www.mass.gov/ago/doingbusiness-in-massachusetts/labor-lawsand-public-construction/wage-and-hour/
$8.00
$5.37
$2.63
Excess of 40 hours per week
30 minute meal for every 6 hours of
work.
Weekly or Bi-weekly
If unclaimed for more than 3 years
Employees have the right to choose the
42
financial institution into which funds will
be deposited.
Allow Pay Cards :
No provision
Supplemental Wage Taxation :
Same as regular wages
Withholding Allowance Certificate : Form M-4
Yes (only if information is the same for
Use Fed W-4 :
federal and Massachusetts)
Unemployment Wage Base :
$14,000
New Employer Rate :
N/A
Range :
N/A
Reciprocity :
No
Are subject to withholding only to the
Resident/Non-Resident Taxation :
extent that Massachusetts withholding
exceeds work state withholding
Non-Residents working in the state of
Non-Residents Working in the State : Massachusetts are subject to the state’s
withholding
MICHIGAN
Department of Revenue
Department of the Treasury
Lansing, MI 48922
Website: www.michigan.gov/businesstaxes
Phone: 517.636.6925
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Child Support Enforcement :
Title :
Phone Number :
CAPS 2015 Payroll Tax Guide
www.michigan.gov/business
www.michigan.gov/business
Department of Licensing and
Regulatory Affairs; Unemployment
Insurance Agency
855.484.2636
3024 W. Grand Blvd, Suite L-385
Detroit, MI 48202
http://www.michigan.gov/uia
Department of Human Services; Office
of Child Support
800.817.0805
43
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
Pay Frequency Requirement :
Unclaimed Wages :
Employer Mandate Direct Deposit :
Allow Pay Cards :
Supplemental Wage Taxation :
Withholding Allowance Certificate :
Use Fed W-4 :
Unemployment Wage Base :
New Employer Rate :
CAPS 2015 Payroll Tax Guide
P.O. Box 30037
Lansing, MI 48908-5010
Michigan New Hire Operations Center
800.524.9846
P.O. Box 85010
Lansing, MI 48908-5010
www.mi-newhire.com
Department of Licensing and
Regulatory Affairs; Wage and Hour
Division
517.322.1825
P.O. Box 30476
Lansing, MI 48909-7976
www.michigan.gov/wagehour
$7.40
$4.75
$2.65
Excess of 40 hours per week
No Provision
By the 1st and 15th of each month
(except for employers employing
individuals who harvest crops by hand).
Wages greater than $50 that are
unclaimed for more than one year
Private sector employees must give
free, written consent to direct deposit,
however, an employer may require
employees to receive wages by either
direct deposit or payroll debit card if the
employer provides a written notice/form
that allows the employee to choose
between direct deposit or payroll debit
card. Direct deposit of wages cannot be
made a condition of employment.
Yes
4.25%
MI W-4
No
$9,500
2.70%
44
Range :
0.6 to 10.30%
Illinois, Indiana, Kentucky, Minnesota,
Reciprocity :
Ohio, Wisconsin
Resident/Non-Resident Taxation :
Subject to withholding
Non-Residents Working in the State : Subject to withholding
MINNESOTA
Department of Revenue
Withholding Tax Division
Mail Station 6501
St. Paul, MN 55146-6501
Website: http://www.revenue.state.mn.us/businesses/withholding/Pages/Fileand-Pay.aspx
Phone: 651.282.9999
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
https://www.mndor.state.mn.us/tp/webre
g/
https://www1.uimn.org/ui_employer/gue
stNavigation.do?nav=0.3.0
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
CAPS 2015 Payroll Tax Guide
Department of Employment and
Economic Development; Unemployment
Insurance Program
651.296.6141
1st National Bank Building, Suite E200
332 Minnesota St.
St. Paul, MN 55101-135
http://www.uimn.org/uimn/employers/
Department of Human Services; Child
Support Enforcement Division
651.431.4400
P.O. Box 64946
St. Paul, MN 55164-0946
http://www.childsupport.dhs.state.mn.us
/Action/Welcome
Minnesota New Hire Reporting Center
800.672.4473
45
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
P.O. Box 64212
St. Paul, MN 55164-0212
www.mn-newhire.com
Department of Labor and Industry;
Labor Standards Division
800.342.5354
443 Lafayette Road North
St. Paul, MN 55155-4306
http://www.doli.state.mn.us/LaborLaw.asp
$6.15 ($5.25 for small employers)
$0.00
$6.15
Excess of 48 hours per week
Sufficient time to eat a meal in each 8
hour work day adequate time to use the
Meal Break Requirement :
restroom in each 4 hours of work
sufficient time to express breast milk for
nursing mothers.
At least every 30 days on a regular,
predesignated payday, even if the
Pay Frequency Requirement :
employee requests payment at longer
intervals.
Unclaimed Wages :
If unclaimed for more than 1 year
Employees have the right to refuse
Employer Mandate Direct Deposit :
direct deposit.
Allow Pay Cards :
Yes
Supplemental Wage Taxation :
6.25%
Withholding Allowance Certificate : Form W-4 MN
Use Fed W-4 :
Yes
Unemployment Wage Base :
$29,000
2.23% New employer in high experience
New Employer Rate :
rating industry pay 9.0%
Range :
0.2 to 9.1%
Reciprocity :
Michigan & North Dakota
Subject to withholding only to the extent
Resident/Non-Resident Taxation :
that Minnesota withholding exceeds
work state withholding
Non-Residents Working in the State : Subject to withholding
CAPS 2015 Payroll Tax Guide
46
MISSISSIPPI
Department of Revenue
State Tax Commission
Withholding Income Tax Division
P.O. Box 1033
Jackson, MS 39215-1033
Website: www.dor.ms.gov/taxareas/withhold/main.html
Phone: 601.923.7088
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
https://tap.dor.ms.gov/
http://mdes.ms.gov/employers/unemplo
yment-tax/register/
Department of Employment Security
601.321.6000
P.O. Box 1699
Jackson, MS 39215-1699
http://mdes.ms.gov/employers/unemplo
yment-tax/
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Department of Human Services;
Division of Child Support Enforcement
877.882.4916
750 North State St
Jackson, MS 39205
www.mdhs.state.ms.us/cse.html
Mississippi State Directory of New Hires
802.241.1330
P.O. Box 312, Holbrook, MA 02343
www.MS-NewHire.com
State Minimum Wage :
Department of Employment Security
866.487.9243
100 West Capitol St, Ste. 608
Jackson, MS 39269
http://www.mdes.ms.gov/employers/une
mployment-tax/employerresources/employment-issues/
N/A
CAPS 2015 Payroll Tax Guide
47
Mailing Address :
Website :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
N/A
N/A
Federal rules apply
No Provision
Manufacturers with 50 or more
employees who employ public labor,
and public service corporations doing
Pay Frequency Requirement :
business in the state, must pay
employees every 2 weeks or twice a
month or on the 2nd and 4th Saturday,
respectively, of each month.
Unclaimed Wages :
If unclaimed for more than 5 years
Employer Mandate Direct Deposit :
No Provision
Allow Pay Cards :
No Provision
Add to regular wages, compute tax on
Supplemental Wage Taxation :
total and subtract tax withheld from
regular wages.
Withholding Allowance Certificate : 89 - 350
Use Fed W-4 :
No
Unemployment Wage Base :
$14,000
1.15% in first year of business (1.25% in
New Employer Rate :
second year and 1.35% in third year)
Range :
0.35 to 5.4%
Reciprocity :
No
No withholding required if employer is
Resident/Non-Resident Taxation :
withholding tax for the work state
Non-Residents Working in the State : Subject to withholding
MISSOURI
Department of Revenue
Employer Withholding Tax
P.O. Box 3375
Jefferson City, MO 65105-3375
Website: www.dor.mo.gov/tax/business/withhold
Phone: 573.751.3505
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
CAPS 2015 Payroll Tax Guide
https://dors.mo.gov/tax/coreg/index.jsp
https://dors.mo.gov/tax/coreg/index.jsp
48
Title :
Phone Number :
Mailing Address :
Website :
Department of Labor and Industrial
Relations; Division of Employment
Security
573.751.3340
P.O. Box 59
Jefferson City, MO 65104-005
http://www.labor.mo.gov/DES/Employer
s/info_employers.asp
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
Pay Frequency Requirement :
Unclaimed Wages :
Employer Mandate Direct Deposit :
Allow Pay Cards :
Supplemental Wage Taxation :
Withholding Allowance Certificate :
Use Fed W-4 :
CAPS 2015 Payroll Tax Guide
Department of Social Services; Child
Support Enforcement Program
800.585.9234
P.O. Box 2320
Jefferson City, MO 65102-2320
www.dss.mo.gov/cse
Department of Social Services; Family
Support Division; Child Support
Enforcement Department of Revenue
800.585.9234
P.O. Box 3340
Jefferson City, MO 65105-3340
www.dss.mo.gov/cse/newhire.htm
Department of Labor and Industrial
Relations; Division of Labor Standards;
Wage and Hour Section
573.751.3403
P.O. Box 449
http://labor.mo.gov/dls/general/
$7.50
$3.75
$3.75
Excess of 40 hours per week
No Provision
At least twice a month (within sixteen
days of the close of each payroll period)
If unclaimed for more than 5 years
No Provision
Yes
6% or add to regular wages
MO W-4
No
49
Unemployment Wage Base :
$13,000
3.51% New construction employers pay
4.921%, new mining employers pay
New Employer Rate :
3.680% and new governmental
employers and non-profit agencies pay
1.3%
Range :
0.0 - 7.8%
Reciprocity :
No
Residents working outside the state are
required to withhold Missouri taxes,
Resident/Non-Resident Taxation :
unless withholding is already being
taken in the state where services are
being performed
Non-Residents working within the state
Non-Residents Working in the State :
are required to withhold Missouri taxes
MONTANA
Department of Revenue
P.O. Box 5835
Helena, MT 59604-5835
Website: revenue.mt.gov/forbusinesses/default.mcpx
Phone: 866.859.2254
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
CAPS 2015 Payroll Tax Guide
http://revenue.mt.gov/forbusinesses/star
ting-a-new-business.mcpx
app.mt.gov/ui4employers
Department of Labor and Industry;
Unemployment Insurance Division
406.444.3834
P.O. Box 6339
Helena, MT 59604-6339
http://uid.dli.mt.gov/
Department of Public Health and
Human Services; Child Support
Enforcement Division
800.346.5437
P.O. Box 202943
50
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Helena, MT 59620-2943
www.dphhs.mt.gov/csed/
Department of Public Health and
Human Services; Child Support
Enforcement Division
888.866.0327
P.O. Box 8013
Helena, MT 59604-8013
https://dphhs.mt.gov/nhrs/
Labor Standards Bureau; Wage and
Hour Unit
Phone Number :
406.444.5600
P.O. Box 201503
Mailing Address :
Helena, MT 59620-1503
http://erd.dli.mt.gov/laborWebsite :
standards/wage-and-hourwagepayment-act.html
State Minimum Wage :
$7.90
Tip Credit :
$0.00
Minimum Cash Wage :
$7.90
Overtime Pay Requirement :
Excess of 40 hours per week
Meal Break Requirement :
No Provision
Within 10 business days after the wages
are due and payable if there is no
Pay Frequency Requirement :
established payday, the pay period is
presumed to be semi-monthly.
Unclaimed Wages :
If unclaimed for more than one year
Employers cannot force employees to
Employer Mandate Direct Deposit :
accept direct deposit.
Allow Pay Cards :
Yes
Supplemental Wage Taxation :
6% or add to regular wages
Withholding Allowance Certificate : None
Use Fed W-4 :
Yes
Unemployment Wage Base :
$29,000
New Employer Rate :
1.58% to 3.78%
Range :
0.42 to 6.12%
Reciprocity :
North Dakota
Resident/Non-Resident Taxation :
Subject to withholding
Non-Residents Working in the State : Subject to withholding
Title :
CAPS 2015 Payroll Tax Guide
51
NEBRASKA
Department of Revenue
P.O. Box 98915
Lincoln, NE 68509-8915
Website: http://www.revenue.ne.gov/withhold.html
Phone: 402.471.5729
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
https://www.nebraska.gov/osbr/index.cgi
https://uiconnect.ne.gov/uiconnect/
Nebraska Department of Labor; Office
of Unemployment Insurance
402.471.9898
P.O. Box 94600
Lincoln, NE 68509-4600
http://www.dol.nebraska.gov/center.cfm
?PRICAT=2&SUBCAT=1J
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
CAPS 2015 Payroll Tax Guide
Department of Health and Human
Services; Child Support Enforcement
Program
402.441.8715
P.O. Box 94728
Lincoln, NE 68509-4728
http://dhhs.ne.gov/children_family_servi
ces/CSE/Pages/CSEHome.aspx
Nebraska State Directory of New Hires
888.256.0293
P.O. Box 144013
Austin, TX 78714-4013
www.ne-newhire.com
Nebraska Workforce Development;
Department of Labor; Division of Labor
and Safety Standards
402.471.2239
P.O. Box 95024, 301 Centennial Mall
South, Lincoln, NE 68509-5024
52
http://www.dol.nebraska.gov/center.cfm
?PRICAT=2&SUBCAT=5Z0
State Minimum Wage :
$7.25
Tip Credit :
$5.12
Minimum Cash Wage :
$2.13
Overtime Pay Requirement :
Federal Rules Apply
30 minute meal for assembly plant,
Meal Break Requirement :
workshop, or mechanical plant
employees.
On regular days designated by the
Pay Frequency Requirement :
employer or agreed upon by the
employer and employee.
Unclaimed Wages :
If unclaimed for more than one year
State employees must provide written
authorization for direct deposit and have
Employer Mandate Direct Deposit :
the right to revoke their payment
authorization.
Allow Pay Cards :
No Provision
Supplemental Wage Taxation :
5%
Withholding Allowance Certificate : None
Use Fed W-4 :
Yes
Unemployment Wage Base :
$9,000
1.39% New construction employers pay
New Employer Rate :
5.40%
Range :
0.0 - 5.4%
Reciprocity :
No
Subject to withholding only to the extent
Resident/Non-Resident Taxation :
that Nebraska income tax exceeds work
state withholding
Non-Residents Working in the State : Subject to withholding
Website :
NEVADA
Department of Revenue
Department of Taxation
1550 College Parkway
Suite 115
Carson City, NV 89706
Website: http://tax.state.nv.us/nevada%20tax%20info.htm
Phone: 866.962.3707
CAPS 2015 Payroll Tax Guide
53
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
None
https://uitax.nvdetr.org/
Department of Employment, Training
and Rehabilitation; Employment
Security Division
775.684.6300
500 East Third St
Carson City, NV 89713-0030
https://uitax.nvdetr.org/crphtml/ui_inform
ation.htm
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
CAPS 2015 Payroll Tax Guide
Department of Health and Human
Services; Child Support Enforcement
Division
775.684.0500
1470 E. College Parkwa
Carson City, NV 89706-2009
https://dwss.nv.gov/
Department of Employment, Training
and Rehabilitation; Employment
Security Division
888.639.7241
500 East Third Street
Carson City, NV 89713-0030
https://uitax.nvdetr.org/crphtml/new_hire
_info.htm
Office of the Labor Commissioner
702.486.2650
555 East Washington Ave, Suite 4100
Las Vegas, NV 89101
http://www.laborcommissioner.com/laws
_regs.html
$8.25 ($7.25 for employees who receive
qualified health benefits)
$0.00
$8.25 ($7.25 for employees who receive
qualified health benefits)
54
8-hour day, 40-hour week or 10-hour
day, 4-day week
30 minute meal for each 8 hours
Meal Break Requirement :
worked. 10-minute break for every 4
hours worked.
Pay Frequency Requirement :
At least Semi-monthly.
Unclaimed Wages :
If unclaimed for more than one year
Direct deposit is permissible if
Employer Mandate Direct Deposit :
authorized in writing by the employee
and if he/she incurs no expense.
Allow Pay Cards :
Yes
Supplemental Wage Taxation :
N/A
Withholding Allowance Certificate : N/A
Use Fed W-4 :
N/A
Unemployment Wage Base :
$27,400
New Employer Rate :
2.95%
Range :
0.25 - 5.4%
Reciprocity :
N/A
Resident/Non-Resident Taxation :
N/A
Non-Residents Working in the State : N/A
Overtime Pay Requirement :
NEW HAMPSHIRE
Department of Revenue
Department of Revenue Administration
109 Pleasant Street
Concord, NH 03301
Website: http://www.revenue.nh.gov/business/index.htm
Phone: 603.271.2318
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
CAPS 2015 Payroll Tax Guide
None
http://www.nhes.nh.gov/services/employ
ers/register.htm
Department of Employment Security
800.852.3400
32 South Main Street
Concord, NH 03301
https://nhuis.nh.gov/employer/
55
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
Pay Frequency Requirement :
Unclaimed Wages :
Employer Mandate Direct Deposit :
Allow Pay Cards :
Supplemental Wage Taxation :
Withholding Allowance Certificate :
Use Fed W-4 :
Unemployment Wage Base :
New Employer Rate :
CAPS 2015 Payroll Tax Guide
Department of Health and Human
Services; Division of Child Support
Services
603.271.4745
129 Pleasant Street; Concord, NH
03301-3852
http://www.dhhs.nh.gov/dcss/employer.htm
Department of Employment Security;
New Hire Program
603.229.4371
P.O. Box 2092, Concord, NH 033022092
http://www.nhes.nh.gov/services/employ
ers/compliance.htm
Department of Labor
603.271.3176
Wage & Hour, P.O. Box 2076
Concord, NH 03302-2076
http://www.nh.gov/labor/inspection/wag
e-hour/
$7.25
$3.99
$3.26
Excess of 40 hours per week
30 minute meal period for every 5 hours
worked.
Generally within eight days (including
Sunday) after the expiration of the week
in which work was performed.
If unclaimed for more than 1 year
Employee must provide written
authorization, choose the bank in which
wages are to be deposited, and cannot
be charged a fee.
Yes
N/A
N/A
N/A
$14,000
2.7%
56
Range :
Reciprocity :
Resident/Non-Resident Taxation :
Non-Residents Working in the State :
0.1 - 7.0%
N/A
N/A
N/A
NEW JERSEY
Department of Revenue
Division of Taxation
P.O. Box 281
Trenton, NJ 08695-0281
Website: http://www.state.nj.us/treasury/taxation/freqqite.shtml
Phone: 609.292.9292
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
https://www.state.nj.us/treasury/revenue
/dcr/filing/leadpg.htm
https://www.state.nj.us/treasury/revenue
/dcr/filing/leadpg.htm
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
CAPS 2015 Payroll Tax Guide
Department of Labor and Workforce
Development; Division of
Unemployment Insurance
609.292.7162
P.O. Box 058, Trenton, NJ 08625-0058
http://lwd.dol.state.nj.us/labor/ui/ui_index.html
Department of Human Services;
Division of Family Development; Office
of Child Support
877.655.4371
New Jersey Family Support Payment
Center, P.O. Box 4880
Trenton, NJ 08650-4880
http://www.njchildsupport.org/Resource
s-Forms/Employers.aspx
New Jersey New Hire Directory
877.654.4737
P.O. Box 4654, Trenton, NJ 0650-4654
57
Website :
State Wage and Hour :
www.nj-newhire.com
Department of Labor and Workforce
Development; Division of Wage and
Hour Compliance
Phone Number :
609.292.2305
Mailing Address :
P.O. Box 389, Trenton, NJ 08625-0389
http://lwd.dol.state.nj.us/labor/wagehour
Website :
/wagehour_index.html
State Minimum Wage :
$8.25
Tip Credit :
N/A
Minimum Cash Wage :
N/A
Overtime Pay Requirement :
Excess of 40 hours per week
Meal Break Requirement :
No Provisions
At least twice a month on regular
Pay Frequency Requirement :
paydays designated in advance.
Unclaimed Wages :
If unclaimed for more than 1 year
Employees who agree to such an
arrangement may revoke their consent
Employer Mandate Direct Deposit :
to direct deposit and have their wages
paid directly to them.
Allow Pay Cards :
Yes
Add to regular wages, compute tax on
Supplemental Wage Taxation :
total and subtract tax withheld from
regular wages.
Withholding Allowance Certificate : NJ-W4
Use Fed W-4 :
Yes
Unemployment Wage Base :
$31,500
New Employer Rate :
3.4% (July 1, 2013 - June 30, 2014)
Range :
1.2 - 7.0
Reciprocity :
Pennsylvania
Resident/Non-Resident Taxation :
Yes, subject to New Jersey withholding
PA residents who file New Jersey form
Non-Residents Working in the State : NH-165 with their employer are exempt
from New Jersey withholding
Title :
NEW MEXICO
Taxation and Revenue Department
Tax Information Policy Office
P.O. Box 630
Santa Fe, NM 87504-0630
Website: http://www.tax.newmexico.gov/Businesses
CAPS 2015 Payroll Tax Guide
58
Phone: 505.827.0700
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
https://tap.state.nm.us/tap
https://ui.dws.state.nm.us/Employer/Cor
e/Login.ASPX
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Department of Workforce Solutions;
Workforce Transition Division
877.664.6984
P.O. Box 2281
Albuquerque, NM 87103
http://www.dws.state.nm.us/Business/U
nemploymentInsurance/UnemploymentI
nsuranceTax
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
Pay Frequency Requirement :
CAPS 2015 Payroll Tax Guide
Human Services Department; Child
Support Enforcement Division
800.585.7631
P.O. Box 25110, Santa Fe, NM 87504
http://www.hsd.state.nm.us/csed/
New Mexico New Hires Directory
888.878.1607
P.O. Box 29480
Santa Fe, NM 87592-9480
http://newhire-reporting.com/NMNewhire/default.aspx
Department of Workforce Solutions
505.841.4400
625 Silver St. SW, Suite 410
Albuquerque, NM 87102
http://www.dws.state.nm.us/LaborRelati
ons/LaborInformation/WageandHour
$7.50
$5.37
$2.13
Excess of 40 hours per week
30 minute break for each 6-hour shift.
Paydays must be no more than 16 days
59
apart.
If unclaimed for more than 1 year
Employee may refuse direct deposit.
No Provision
4.90%
None
Yes
$23,400
2.0%
0.1 - 5.4%
No
Subject to New Mexico withholding
Subject to New Mexico withholding if the
Non-Residents Working in the State : employee works 16 or more days
cumulatively during the calendar year
Unclaimed Wages :
Employer Mandate Direct Deposit :
Allow Pay Cards :
Supplemental Wage Taxation :
Withholding Allowance Certificate :
Use Fed W-4 :
Unemployment Wage Base :
New Employer Rate :
Range :
Reciprocity :
Resident/Non-Resident Taxation :
NEW YORK
Department of Revenue
Department of Taxation and Finance
NYS Employment Taxes
P.O. Box 4119
Binghamton, NY 13902-4119
Website: http://www.tax.ny.gov/bus/wt/wtidx.htm
Phone: 518.485.6654
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
https://applications.labor.ny.gov/eRegW
eb/eRegInitialPart1.html
https://applications.labor.ny.gov/eRegW
eb/eRegInitialPart1.html
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Child Support Enforcement :
Title :
CAPS 2015 Payroll Tax Guide
Department of Labor; Unemployment
Insurance Division
518.457.4179
State Campus, Bldg. 12, Rm 542
Albany, NY 12240
http://www.labor.ny.gov/ui/employer.shtm
Office of Temporary and Disability
60
Phone Number :
Mailing Address :
Website :
Assistance, Division of Child Support
Enforcement
888.208.4485
P.O. Box 15363
Albany, NY 12212-5363
https://www.childsupport.ny.gov/dcse/e
mployers_new.html
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
Pay Frequency Requirement :
Unclaimed Wages :
Employer Mandate Direct Deposit :
CAPS 2015 Payroll Tax Guide
NYS Department of Taxation and
Finance; New Hire Notification
800.972.1233
P.O. Box 15119
Albany, NY 12212-5119
https://www.nynewhire.com/index.jsp
Department of Labor; Division of Labor
Standards
518.457.2730
State Campus, Bldg. 12, Rm 185A
Albany, NY 12240
http://www.labor.ny.gov/workerprotectio
n/laborstandards/workprot/lshmpg.shtm
$8.00 beginning 12-31-13 ($8.75
beginning 12-31-14)
Varies by Industry
Varies by Industry
Excess of 40 hours per week
Meal breaks of various lengths are
required throughout different times of
the day. See digest for detailed
explanation.
Manual workers: weekly clerical and
other workers: at least semi-monthly
commission salespeople: at least
monthly.
If unclaimed for more than 1 year
The employee’s written consent must be
received prior to instituting direct
deposit. This requirement doesn’t' apply
to bona fide executives, administrators
or professionals whose earnings are in
excess of $900 per week. Employees
cannot be charged a fee for direct
deposit.
61
Allow Pay Cards :
Supplemental Wage Taxation :
Withholding Allowance Certificate :
Use Fed W-4 :
Unemployment Wage Base :
New Employer Rate :
Range :
Reciprocity :
No Provision
9.62%
Form IT-2104
Yes
$10,300
4.1%
2.1 to 9.9%
No
Subject to New York withholding only to
Resident/Non-Resident Taxation :
the extent that New York income tax
exceeds work state withholding
Subject to withholding * short-term, low
Non-Residents Working in the State :
earning workers are exempt
NORTH CAROLINA
Department of Revenue
Taxpayer Assistance - Withholding Tax
P.O. Box 25000
Raleigh, NC 27640-0001
Website: http://www.dor.state.nc.us/business/index.html
Phone: 877.252.3052
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
https://eservices.dor.nc.gov/ncbusreg/
https://www.ncesc1.com/business/web6
04/web604Main.asp
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Department of Commerce; Division of
Employment Security
919.707.1150
P.O. Box 25903
Raleigh, NC 27611-5903
http://www.ncesc1.com/business/UI/uiM
ain.asp
Child Support Enforcement :
Title :
CAPS 2015 Payroll Tax Guide
Department of Health and Human
Services; Division of Social Services;
Office of Child Support Enforcement
62
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
919.255.3800
P.O. Box 20800
Raleigh, NC 27619-0800
http://www.ncdhhs.gov/dss/cse/index.htm
North Carolina State Directory of New
Hires
888.514.4568
P.O. Box 90369
East Point, GA 30364-0364
www.ncnewhires.com
Department of Labor ; Wage and Hour
Bureau
Phone Number :
919.807.2796
1101 Mail Service Center
Mailing Address :
Raleigh, NC 27699-1101
Website :
www.nclabor.com/wh/wh.htm
State Minimum Wage :
$7.25
Tip Credit :
$5.12
Minimum Cash Wage :
$2.13
Overtime Pay Requirement :
Excess of 40 hours per week
Meal Break Requirement :
No Provision
Daily, weekly, bi-weekly, semi-monthly,
Pay Frequency Requirement :
or monthly.
Unclaimed Wages :
If unclaimed for more than 1 year
Direct deposit is permissible and may
Employer Mandate Direct Deposit :
be mandated.
Allow Pay Cards :
Yes
Supplemental Wage Taxation :
5.8% or add to regular wages
Withholding Allowance Certificate : NC-4
Use Fed W-4 :
No
Unemployment Wage Base :
$21,400
New Employer Rate :
1.20%
Range :
0.06 to 6.91%
Reciprocity :
No
No withholding required if employer is
withholding tax for the work state. North
Carolina wage and tax statement should
Resident/Non-Resident Taxation :
separately show wages earned in each
state but only North Carolina tax
withheld.
Non-Residents Working in the State : Subject to withholding * Withholding
Title :
CAPS 2015 Payroll Tax Guide
63
also required on payments of more than
$1,500 to non-resident contractors
during the year
NORTH DAKOTA
Department of Revenue
Office of State Tax Commissioner
600 East Boulevard Avenue
Department 127
Bismarck, ND 58505-0599
Website: http://www.nd.gov/tax/indwithhold/
Phone: 701.328.3125
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
http://www.nd.gov/businessreg/employe
es/tax.html
http://www.jobsnd.com/unemploymentbusiness/resources
Job Service of North Dakota
800.472.2952
P.O. Box 5507
Bismarck, ND 58506-5507
http://www.nd.gov/businessreg/employe
es/unemp.html
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
CAPS 2015 Payroll Tax Guide
Department of Human Services; Child
Support Enforcement Division
701.328.3582
P.O. Box 7190
Bismarck, ND 58507-7190
http://www.nd.gov/dhs/services/childsup
port/empinfo/
Department of Human Services
701.328.3582
P.O. Box 7369
Bismarck, ND 58507-7369
http://www.nd.gov/dhs/services/childsup
port/empinfo/newhire/
64
State Wage and Hour :
Department of Labor; Wage and Hour
Division
Phone Number :
701.328.2660
600 East Boulevard Ave, Dept. 406
Mailing Address :
Bismarck, ND 58505-0340
Website :
http://www.nd.gov/labor/wage/index.html
State Minimum Wage :
$7.25
Tip Credit :
$2.39
Minimum Cash Wage :
$4.86
Overtime Pay Requirement :
Excess of 40 hours per week
30 minute break for 5 or more hours
Meal Break Requirement :
worked.
At least monthly or on regular, agreedPay Frequency Requirement :
on paydays designated in advance by
the employer.
Unclaimed Wages :
If unclaimed for more than 2 years
Direct deposit is not mandatory,
employees may choose the financial
Employer Mandate Direct Deposit :
institution if they authorize direct
deposit.
Allow Pay Cards :
Yes
Supplemental Wage Taxation :
2.28% or add to regular wages
Withholding Allowance Certificate : None
Use Fed W-4 :
Yes
Unemployment Wage Base :
$33,600
1.22% (positive balance) 6.16% (
New Employer Rate :
negative balance) 9.68 (construction)
Range :
0.16 to 9.76%
Reciprocity :
Minnesota, Montana
A North Dakota resident not working in
the state is not subject to North Dakota
Resident/Non-Resident Taxation :
withholding if the employer is
withholding tax for the work state
Subject to withholding see also
Non-Residents Working in the State :
reciprocal agreements
Title :
CAPS 2015 Payroll Tax Guide
65
OHIO
Department of Revenue
Business Tax Division
4485 Northland Ridge Blvd.
Columbus, OH 43229
Website: http://www.tax.ohio.gov/business.aspx
Phone: 888.405.4039
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
https://ohiobusinessgateway.ohio.gov/O
BG/
https://unemployment.ohio.gov/wp/wps/
myportal
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
CAPS 2015 Payroll Tax Guide
Department of Job and Family Services;
Office of Unemployment Compensation
614.466.2319
P.O. Box 182404
Columbus, OH 43218-2404
http://jfs.ohio.gov/ouc/uctax/index.stm
Department of Job and Family Services;
Office of Child Support
614.752.6561
P.O. Box 182709
Columbus, OH 43218-2709
http://jfs.ohio.gov/ocs
Ohio New Hire Reporting Center
888.872.1490
P.O. Box 15309
Columbus, OH 43215-0309
https://oh-newhire.com/
Ohio Department of Commerce; Bureau
of Wage & Hour Administration
614.644.2239
6606 Tussing Rd, PO Box 4009
Reynoldsburg, OH 43068-9009
www.com.ohio.gov/laws
$7.95
66
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
$3.97
$3.98
Excess of 40 hours per week
Minors receive 30 minute rest for 5 or
Meal Break Requirement :
more hours worked.
Twice a month, on the 1st and 15th
Pay Frequency Requirement :
days.
Wages greater than $50 that are
Unclaimed Wages :
unclaimed for more than 1 year
Employees must be permitted to
designate the financial institution into
Employer Mandate Direct Deposit :
which wages are to be deposited state
employees may revoke the direct
deposit authorization.
Allow Pay Cards :
No Provision
Supplemental Wage Taxation :
3.50%
Withholding Allowance Certificate : Form IT-4
Use Fed W-4 :
No
Unemployment Wage Base :
$9,000
2.7% New construction employers pay
New Employer Rate :
7.2%
Range :
0.3 to 8.5%
Indiana, Kentucky, Michigan,
Reciprocity :
Pennsylvania, and West Virginia
An Ohio resident working outside the
Resident/Non-Resident Taxation :
state is subject to Ohio withholding for
the state of Ohio
Subject to withholding for the state of
Non-Residents Working in the State :
Ohio
OKLAHOMA
Oklahoma Tax Commission
P.O. Box 26860
Oklahoma City, OK 73126-0860
Website: http://www.tax.ok.gov/bustax.html
Phone: 405.521.3155
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
CAPS 2015 Payroll Tax Guide
https://oktap.tax.ok.gov/OkTAP/Web
https://eztaxexpress.oesc.state.ok.us/Ac
cess/Default.aspx
67
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Department of Job and Family Services;
Unemployment Compensation
405.525.1500
P.O. Box 52003
Oklahoma City, OK 73152-2003
http://www.ok.gov/oesc_web/Services/U
nemployment_Insurance/Employer_Info
rmation.html
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
Department of Human Services
Enforcement Division
866.553.2368
P.O. Box 248805
Oklahoma City, OK 73152-2003
http://www.okdhs.org/programsandservi
ces/ocss/docs/okesc.htm
Oklahoma New Hire Reporting Center
405.557.7133
P.O. Box 52004
Oklahoma City, OK 73152-2004
https://www.ok.gov/oesc/newhire/app/in
dex.php
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
Pay Frequency Requirement :
CAPS 2015 Payroll Tax Guide
Department of Labor * Employment
Standards Division * Wage and Hour
Unit
888.269.5353
3017 N Stiles, Suite 100
Oklahoma City, Oklahoma 73105-5212
http://www.ok.gov/odol/Workforce_Prote
ction/Wage_and_Hour_Services/index.h
tml
$7.25
$3.63
$3.63
Federal Rules Apply
Minors under 16 receive one cumulative
hour rest for 8 consecutive hours
worked, including a 30 minute rest
period for 5 hours of work.
Non-exempt employees must be paid at
least twice a month on regular paydays
68
designated in advance by the employer.
If unclaimed for more than 1 year
Employers may not require a certain
bank to be used for direct deposit. State
Employer Mandate Direct Deposit :
employees cannot be charged a fee for
direct deposit.
Allow Pay Cards :
Yes
Supplemental Wage Taxation :
5.25%
Withholding Allowance Certificate : None
Use Fed W-4 :
Yes
Unemployment Wage Base :
$18,700
New Employer Rate :
2.40%
Range :
0.2 to 7.3%
Reciprocity :
No
Subject to Oklahoma withholding unless
Resident/Non-Resident Taxation :
wages are subject to work state
withholding
Subject to withholding (withholding not
Non-Residents Working in the State : required if the amount withheld is less
than $0.25 per quarter)
Unclaimed Wages :
OREGON
Department of Revenue
Business Taxes Division
Revenue Building
955 Center St. NE
Salem, OR 97301-2555
Website: http://www.oregon.gov/DOR/BUS/pages/index.aspx
Phone: 503.945.8091
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
https://secure.sos.state.or.us/ABNWeb/
https://secure.sos.state.or.us/ABNWeb/
Oregon Employment Department
877.345.3484
PO Box 14135, Salem, OR 97309
http://www.oregon.gov/EMPLOY/TAX/p
ages/index.aspx
Child Support Enforcement :
CAPS 2015 Payroll Tax Guide
69
Title :
Phone Number :
Mailing Address :
Website :
Oregon Department of Justice; Division
of Child Support
503.378.2868
4600 25th Avenue NE, Suite 180
Eugene, OR 97301
http://www.oregonchildsupport.gov/empl
oyers/pages/withholding.aspx
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
Oregon Department of Justice;
Employer New Hire Reporting Program
503.373.7300
4600 25th Ave NE, Suite 180
Salem, OR 97301
http://www.oregonchildsupport.gov/empl
oyers/Pages/reporting.aspx
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
Pay Frequency Requirement :
Unclaimed Wages :
Employer Mandate Direct Deposit :
Allow Pay Cards :
Supplemental Wage Taxation :
Withholding Allowance Certificate :
Use Fed W-4 :
Unemployment Wage Base :
New Employer Rate :
CAPS 2015 Payroll Tax Guide
Bureau of Labor and Industries; Wage
and Hour Division
971.673.0761
800 NE Oregon St, Suite 1045
Portland, OR 97232
http://www.oregon.gov/BOLI/WHD/page
s/index.aspx
$9.10
$0.00
$9.10
Generally, 40 hours per week
30 minute meal for 6 to 8 hours work. 10
minute rest break for 4 hours worked
(minors receive 15 minute paid break).
At least every 35 days.
If unclaimed for more than 3 years
Employees cannot be charged a fee
and must be able to: (1) make an initial
withdrawal of the entire amount of net
pay or (2) choose to use an alternate
method of payment.
Yes
9%
None
Yes
$35,000
3.10%
70
Range :
Reciprocity :
1.8 to 5.4%
No
Employers doing business in Oregon
must withhold from residents working
out of the state * Withholding by
employers with no Oregon location and
Resident/Non-Resident Taxation :
no Oregon business activity cannot be
required, but such employers can
withhold Oregon taxes from Oregon
residents as a convenience to the
employee
Non-Residents Working in the State : Subject to withholding
PENNSYLVANIA
Department of Revenue
Bureau of Business
P.O. Box 280904
Harrisburg, PA 17128-0904
Website:
http://www.revenue.state.pa.us/portal/server.pt/community/employer_withholding
/14495
Phone: 717.787.1064
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
http://www.pa100.state.pa.us/
http://www.pa100.state.pa.us
Department of Labor and Industry;
Office of Unemployment Compensation
Tax Services
866.403.6163
7th Floor, Labor and Industry Building,
651 Boas Street, Harrisburg, PA 17121
http://www.uc.pa.gov/portal/server.pt/co
mmunity/employer_uc_services/10343
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
CAPS 2015 Payroll Tax Guide
Department of Public Welfare; Child
Support Program
877.676.9580
P.O. Box 8018
71
Harrisburg, PA 17105-8018
https://www.humanservices.state.pa.us/csws/home_controller.aspx?
Website :
PageId=General/EmployerHome.ascx&l=E
New Hire Reporting :
Commonwealth of Pennsylvania; New
Title :
Hire Reporting Program
Phone Number :
888.748.4473
P.O. Box 69400
Mailing Address :
Harrisburg, PA 17106-9400
https://www.cwds.state.pa.us/cwdsonlin
Website :
e/NewHire/NewHireProgramInformation
/NewHireInformation.aspx
State Wage and Hour :
Department of Labor and Industry;
Title :
Bureau of Labor Law Compliance
Phone Number :
800.932.0665
1301 Labor and Industry Building, 651
Mailing Address :
Boas Street, Harrisburg, PA 17121
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
Pay Frequency Requirement :
Unclaimed Wages :
Employer Mandate Direct Deposit :
Allow Pay Cards :
Supplemental Wage Taxation :
Withholding Allowance Certificate :
Use Fed W-4 :
Unemployment Wage Base :
New Employer Rate :
Range :
Reciprocity :
Resident/Non-Resident Taxation :
CAPS 2015 Payroll Tax Guide
http://www.portal.state.pa.us/portal/server.
pt?open=514&objID=563209&mode=2
$7.25
$4.42
$2.83
Excess of 40 hours per week
Minors and seasonal farm workers must
receive a 30 minute meal for 5 or more
hours work.
Semi-Monthly
If unclaimed for more than 2 years
Employee must authorize direct deposit
in writing employee is entitled to a
record of each transfer.
No Provision
3.07%
N/A
No
$3,750
3.6785% New construction employers
pay 10.1947%
2.8010 to 10.8937%
Indiana, Maryland, New Jersey, Ohio,
Virginia and West Virginia
No Pennsylvania withholding required if
72
employer is withholding tax for the work
state
Subject to withholding exempt if they file
Non-Residents Working in the State :
Form Rev-419 with employer
RHODE ISLAND
Department of Revenue
Division of Taxation
Employer Tax Section
One Capital Hill
Providence, RI 02908
Website: www.tax.state.ri.us
Phone: 401.574.8700
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
https://www.ri.gov/taxation/BAR/
https://www.ri.gov/taxation/BAR/
Department of Revenue; Division of
Taxation
401.574.8700
Employer Tax Section, One Capital Hill,
Providence, RI 02908
http://www.dlt.ri.gov/ui/EmployerInfoUI.htm
Department of Administration; Division
of Taxation; Child Support Enforcement
401.222.3845
77 Dorrance St, Providence, RI 02903
http://www.cse.ri.gov/employer/employe
rpayments.php
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
CAPS 2015 Payroll Tax Guide
Rhode Island New Hire Reporting
Directory
888.870.6461 Ext. 200
P.O. Box 335, Holbrook, MA 02343
www.rinewhire.com
Department of Labor and Training;
Labor Standards Division
73
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
401.462.8550
1511 Pontiac Ave, Cranston, RI 02920
www.dlt.ri.gov/ls
$7.75
$4.86
$2.89
1 1/2 times the regular rate after 40 hour
Overtime Pay Requirement :
week
20 minutes during 6 hour shift and 30
minutes during 8 hour shift * Employees
Meal Break Requirement :
need not be compensated for required
meal periods
Weekly, except employees paid at fixed
Pay Frequency Requirement :
Bi-weekly, Semi-monthly, Monthly, or
Annual rate
Unclaimed Wages :
1 Year
Employer Mandate Direct Deposit :
No
Allow Pay Cards :
N/A
Flat 5.99% rate or add to regular wages
Supplemental Wage Taxation :
and withhold on total.
Withholding Allowance Certificate : RI W-4
Use Fed W-4 :
No
$20,200, except the taxable wage base
Unemployment Wage Base :
is $21,700 for employers with an
experience rate of 9.79% or higher
New Employer Rate :
2.83%
Range :
1.69 - 9.79%
Reciprocity :
No
Not subject to Rhode Island withholding
Resident/Non-Resident Taxation :
while working in another state
Non-Residents Working in the State : Subject to Rhode Island withholding
SOUTH CAROLINA
Department of Revenue
Taxpayer Service Centers
P.O. Box 125
Columbia, SC 29214
Website: http://www.sctax.org/Tax+information/Withholding+Tax/default.htm
Phone: 803.896.1450
CAPS 2015 Payroll Tax Guide
74
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
https://www.scbos.sc.gov/Start_Your_B
usiness/Registering_for_the_First_Time
.aspx
https://www.scbos.sc.gov/Start_Your_B
usiness/Registering_for_the_First_Time
.aspx
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
Pay Frequency Requirement :
Unclaimed Wages :
Employer Mandate Direct Deposit :
CAPS 2015 Payroll Tax Guide
Department of Employment and
Workforce; UI Benefit Department
803.737.2499
P.O. Box 995, Columbia, SC 29202
http://dew.sc.gov/emp-taxes.asp
Department of Social Services; Child
Support Enforcement Division
800.768.5858
P.O. Box 1469
Columbia, SC 29202-1469
www.state.sc.us/dss/csed
South Carolina Department of Social
Services; New Hire Reporting Program
888.454.5294
P.O. Box 1469
Columbia, SC 29202-1469
http://www.scnewhire.com/
Department of Labor
803.896.7761
P.O. Box 11329
Columbia, SC 29211-1329
www.llr.state.sc.us/labor.asp
N/A
N/A
N/A
Federal rules apply
No Provision
Employer determines timing of payment.
If unclaimed for more than 1 year
Employees are entitled to one free
75
withdrawal for each deposit as well as a
statement of earnings and withholdings.
Allow Pay Cards :
No Provision
Supplemental Wage Taxation :
7%
Withholding Allowance Certificate : None
Use Fed W-4 :
Yes
Unemployment Wage Base :
$12,000
New Employer Rate :
1.996%
Range :
0.089 to 7.805%
Reciprocity :
No
No withholding required if employer is
Resident/Non-Resident Taxation :
withholding tax for the work state
Withholding not required if paid less
than $1,000 during the year, or wages
Non-Residents Working in the State :
are equal to or less than the federal
personal exemption amount.
SOUTH DAKOTA
Department of Revenue
Business Tax Division
445 East Capitol Ave
Pierre, SD 57501
Website: http://www.state.sd.us/drr2/businesstax/bustax.htm
Phone: 800.829.9188
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
CAPS 2015 Payroll Tax Guide
None
http://dlr.sd.gov/ui/uitaxemployerinternet
registration.aspx
Department of Labor Unemployment
605.626.2312
P.O. Box 4730
Aberdeen, SD 57402-4730
http://dlr.sd.gov/ui/default.aspx
South Dakota Department of Social
Services; Division of Child Support
605.773.3641
700 Governors Drive, Suite 84
76
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Pierre, SD 57501
http://dss.sd.gov/childsupport/employer/
Department of Social Services; New
Hire Reporting Center
888.827.6078
P.O. Box 4700
Aberdeen, SD 57402-4700
http://dlr.sd.gov/ui/newhirereporting.aspx
South Dakota Department of Labor;
Division of Labor and Management
Phone Number :
605.773.3681
Kneip Bldg, 700 Governors Dr.
Mailing Address :
Pierre, SD 57501-2291
Website :
http://dlr.sd.gov/wagehrs/default.aspx
State Minimum Wage :
$7.25
Tip Credit :
$5.12
Minimum Cash Wage :
$2.13
Overtime Pay Requirement :
Federal rules apply
Meal Break Requirement :
No Provision
Monthly or on regular paydays
Pay Frequency Requirement :
designated in advance.
Unclaimed Wages :
If unclaimed for more than 1 year
Any employee cannot be forced to
Employer Mandate Direct Deposit :
accept direct deposit.
Allow Pay Cards :
No Provision
Supplemental Wage Taxation :
N/A
Withholding Allowance Certificate : N/A
Use Fed W-4 :
N/A
Unemployment Wage Base :
$14,000
New Employer Rate :
1.75% Construction 6.55%
Range :
0 to 10.03%
Reciprocity :
N/A
Resident/Non-Resident Taxation :
N/A
Non-Residents Working in the State : N/A
Title :
CAPS 2015 Payroll Tax Guide
77
TENNESSEE
Department of Revenue
Andrew Jackson Bldg
500 Deaderick St.
Nashville, TN 37242
Website: http://www.state.tn.us/revenue/misc/businesses.shtml
Phone: 800.342.1003
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
None
http://www.tn.gov/laborwfd/faq_ui.html#a2
Department of Labor and Workforce
615.741.2486
220 French Landing Drive
Nashville, TN 37245-3555
http://www.tn.gov/laborwfd/Employers/employers.shtml
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
CAPS 2015 Payroll Tax Guide
Tennessee Department of Human
Services
615.313.4700
400 Deaderick St.
Nashville, TN 37242
www.tn.gov/humanserv
Tennessee New Hire Reporting
888.715.2280
P.O. Box 17367
Nashville, TN 37217
www.tnnewhire.com
Department of Labor and Workforce
Development
615.741.2858
220 French Landing Drive
Nashville, TN 37219
http://www.tennessee.gov/laborwfd/faq_laws.shtml
N/A
78
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
N/A
N/A
Federal Rules Apply
30 minute meal after the first hour for a
Meal Break Requirement :
6-hour shift.
Private employers with at least 5
employees must pay wages earned
during the first 16 days of a month by
Pay Frequency Requirement :
the 5th of the following month wages
earned during the second half of the
month must be paid by the 20th of the
following month.
Unclaimed Wages :
If unclaimed for more than 1 year
Employee may choose financial
Employer Mandate Direct Deposit :
institution of deposit.
Allow Pay Cards :
Yes
Supplemental Wage Taxation :
N/A
Withholding Allowance Certificate : N/A
Use Fed W-4 :
N/A
Unemployment Wage Base :
$9,000
New Employer Rate :
2.70%
Range :
0.15 to 10%
Reciprocity :
N/A
Resident/Non-Resident Taxation :
N/A
Non-Residents Working in the State : N/A
TEXAS
Texas Workforce Commission
101 E. 15th St, Suite 570
Austin, TX 78778-0001
Website: http://www.twc.state.tx.us/customers/bemp/unemployment-tax.html
Phone: 800.939.6631
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
None
http://www.twc.state.tx.us/ui/tax/unempl
oyment-taxregistration.html#usingUnemploymentT
axRegistration
Unemployment Insurance :
CAPS 2015 Payroll Tax Guide
79
Title :
Phone Number :
Mailing Address :
Website :
Texas Workforce Commission
512.463.2699
TWC Tax Dept., P.O. Box 149037
Austin, TX 78714-9037
http://www.twc.state.tx.us/customers/be
mp/unemployment-tax.html
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
Pay Frequency Requirement :
Unclaimed Wages :
Employer Mandate Direct Deposit :
Allow Pay Cards :
Supplemental Wage Taxation :
Withholding Allowance Certificate :
CAPS 2015 Payroll Tax Guide
Office of the Attorney General; Texas
State Disbursement Unit
800.850.6442
P.O. Box 659791
San Antonio, TX 78265-9791
http://www.oag.state.tx.us/cs/index.shtml
Texas New Hire Reporting
800.850.6442
Operations Center, P.O. Box 149224
Austin, TX 78714-9224
https://portal.cs.oag.state.tx.us/wps/port
al/employer
Texas Workforce Commission
800.832.9243
Labor Law Department, 101 E. 15th St,
Room 124T, Austin, TX 78778-0001
http://www.twc.state.tx.us/customers/be
mp/employment-law.html
$7.25
$5.12
$2.13
Federal Rules Apply
No Provision
Monthly for employees exempt from the
FLSA at least twice a month for nonexempt employees.
If unclaimed for more than 1 year
Employers beginning a direct-deposit
payment system must notify the
employees 60 days before the system is
scheduled to begin.
Yes
N/A
N/A
80
Use Fed W-4 :
Unemployment Wage Base :
New Employer Rate :
Range :
Reciprocity :
Resident/Non-Resident Taxation :
Non-Residents Working in the State :
N/A
$9,000
2.70%
0.51 to 7.41%
N/A
N/A
N/A
UTAH
Department of Revenue
State Tax Commission
Taxpayer Service Centers
210 North 1950
West Salt Lake City, UT 84134
Website: http://www.tax.utah.gov/business
Phone: 801.297.2200
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
https://secure.utah.gov/osbruser/user/welcome.html
https://secure.utah.gov/osbruser/user/welcome.html
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Department of Workforce Services;
Division of Unemployment Insurance
801.526.9235
UI Benefit Department, P.O. Box 45249
Salt Lake City, UT 84145-0033
https://jobs.utah.gov/ui/employer/login.a
spx
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
Department of Human Services; Child
Support Services; Child Support
Enforcement Division
801.536.8500
P.O. Box 45033
Salt Lake City, UT 84145-0033
http://www.ors.state.ut.us/child_support
_services.htm
New Hire Reporting :
CAPS 2015 Payroll Tax Guide
81
Title :
Phone Number :
Mailing Address :
Website :
Utah Department of Workforce
Services; Utah New Hire Registry
801.526.9235
140 E 300 S, P.O. Box 45247
Salt Lake City, UT 84145-0247
https://jobs.utah.gov/ui/Employer/Emplo
yerHome.aspx
State Wage and Hour :
Labor Commission Antidiscrimination &
Labor Division
Phone Number :
801.530.6801
P.O. Box 146630
Mailing Address :
Salt Lake City, UT 84114-6630
http://laborcommission.utah.gov/division
Website :
s/AntidiscriminationAndLabor/index.html
State Minimum Wage :
$7.25
Tip Credit :
$5.12
Minimum Cash Wage :
$2.13
Overtime Pay Requirement :
Federal rules apply
Minors must receive a 10 minute rest
Meal Break Requirement :
break for each 4 hours of work and a 30
minute meal break for a 5-hour shift.
Pay Frequency Requirement :
Semi-monthly
Unclaimed Wages :
If unclaimed for more than 1 year
The employee has the right to choose
the financial institution and, under
Employer Mandate Direct Deposit :
certain circumstances, may terminate
direct deposit.
Allow Pay Cards :
Yes
Add to regular wages, compute tax on
Supplemental Wage Taxation :
total and subtract tax withheld from
regular wages.
Withholding Allowance Certificate : None
Use Fed W-4 :
Yes
Unemployment Wage Base :
$30,800
New Employer Rate :
1.4% -7.4% (Rates vary by industry)
Range :
0.4 to 7.4%
Reciprocity :
No
Residents are subject to withholding
Resident/Non-Resident Taxation :
only to the extent that Utah income tax
exceeds work state withholding
Non-Residents Working in the State : Subject to withholding
Title :
CAPS 2015 Payroll Tax Guide
82
VERMONT
Department of Revenue
Department of Taxes Business Trust Taxes
Taxpayer Service Centers
P.O. Box 547
Montpelier, VT 05601-0547
Website: www.state.vt.us/tax/index.shtml
Phone: 802.828.2551
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
http://www.state.vt.us/tax/businessstarti
ng.shtml
https://uipublic.labor.vermont.gov/Emplo
yerRegistration/VT_UI_Liability/Liabilityc
heck1.aspx
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Department of Labor * Division of
Unemployment Insurance and Wages
802.828.4344
P.O. Box 488
Montpelier, VT 05601-048
http://www.labor.vermont.gov/Businesse
s/UnemploymentTaxBenefitInformation/t
abid/112/Default.aspx
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
Agency of Human Services; Child
Support Enforcement Division
800.768.3214
103 South Main St
Waterbury, VT 05671-1901
www.ocs.state.vt.us
Department of Labor; New Hire
Reporting
802.828.4344
VDOL - New Hire Reporting, 5 Green
Mountain Drive, P.O. Box 488
Montpelier, VT 05601-0488
http://labor.vermont.gov/Businesses/Un
employmentTaxBenefitInformation/New
HireReporting/tabid/419/Default.aspx
State Wage and Hour :
CAPS 2015 Payroll Tax Guide
83
Department of Labor * Wage and Hour
Program
Phone Number :
802.828.0267
5 Green Mountain Drive, P.O. Box 488
Mailing Address :
Montpelier, VT 05601-0488
http://labor.vermont.gov/Default.aspx?ta
Website :
bid=111
State Minimum Wage :
$8.73
Tip Credit :
$4.50
Minimum Cash Wage :
$4.23
Overtime Pay Requirement :
Excess of 40 hours per week
Reasonable periods during the work
Meal Break Requirement :
period to eat and use the restroom
facilities.
Pay Frequency Requirement :
Weekly with certain exceptions.
Unclaimed Wages :
If unclaimed for 1 year
Direct deposit requires the employee’s
Employer Mandate Direct Deposit :
written permission.
Allow Pay Cards :
Yes
Supplemental Wage Taxation :
6.0% 9.5% for payments over $1 million
Withholding Allowance Certificate : W-4VT
Use Fed W-4 :
Yes
Unemployment Wage Base :
$16,000
1% (July 1, 2013 through June 20,
New Employer Rate :
2014)
Range :
1.3 to 8.4%
Reciprocity :
No
Subject to Vermont withholding only to
Resident/Non-Resident Taxation :
the extent that Vermont income tax
exceeds work state withholding
Non-Residents Working in the State : Subject to withholding
Title :
VIRGINIA
Department of Revenue
Department of Taxation
Office of Customer Services
P.O. Box 1115
Richmond, VA 23218-1115
Website: http://www.tax.virginia.gov/index.cfm
Phone: 804.367.8037
CAPS 2015 Payroll Tax Guide
84
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
https://www.ireg.tax.virginia.gov/VTOL/L
ogin.seam
https://www.ireg.tax.virginia.gov/VTOL/L
ogin.seam
Employment Commission
866.832.2363
P.O. Box 1358
Richmond, VA 23218-1358
http://www.vec.virginia.gov/employers
Department of Social Services; Child
Support Enforcement Division
800.468.8894
P.O. Box 570
Richmond, VA 23218-0570
http://www.dss.virginia.gov/family/dcse.
html
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
CAPS 2015 Payroll Tax Guide
Department of Social Services; Virginia
New Hire Reporting Center
800.979.9014
P.O. Box 640097, Atlanta, GA 30364
http://newhire-reporting.com/VANewhire/default.aspx
Department of Labor and Industry
804.786.2386
Powers-Taylor Bldg, 13 South 13th St,
Richmond, VA 23219-4101
http://www.doli.virginia.gov/laborlaw/lab
orlaw.html
$7.25
Same as federal if employer is subject
to federal wage hour law otherwise no
limit on credit
$2.13 (no minimum cash wage is
required if employer is not subject to
federal wage hour law)
Federal rules apply
85
Minors must receive a 30 minute meal
period for a 5 hour shift.
Monthly for salaried employees and biPay Frequency Requirement :
weekly or semi-monthly for hourly
employees.
Unclaimed Wages :
If unclaimed for more than 1 year
No fee may be charged to the
employee. The employee has the right
to choose the financial institution into
Employer Mandate Direct Deposit :
which deposits will be made. An
employee may revoke authorization
through a written request.
Allow Pay Cards :
Yes
Supplemental Wage Taxation :
5.75%
Withholding Allowance Certificate : VA-4
Use Fed W-4 :
No
Unemployment Wage Base :
$8,000
New Employer Rate :
2.92%
Range :
0.52 to 6.62%
District of Columbia, Kentucky,
Reciprocity :
Maryland, Pennsylvania & West Virginia
Subject to withholding unless wages are
Resident/Non-Resident Taxation :
subject to work state withholding
Subject to withholding unless exempt
Non-Residents Working in the State :
under reciprocal agreement
Meal Break Requirement :
WASHINGTON
Department of Revenue
Taxpayer Account Administration
P.O. Box 47476
Olympia, WA 98504-7476
Website: http://dor.wa.gov
Phone: 800.647.7706
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
CAPS 2015 Payroll Tax Guide
None
https://fortress.wa.gov/dor/bls/IMBA/def
ault.aspx
Washington Employment Security
86
Phone Number :
Mailing Address :
Website :
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
Department
800.833.6388
P.O. Box 9046, Olympia, WA 98507
http://www.esd.wa.gov/uitax/
Washington State Department of Social
& Health Services; Washington State
Support Registry
800.591.2760
P.O. Box 45868
Olympia, WA 98504-5868
http://www.dshs.wa.gov/dcs/Employers/
employers1.asp
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
Pay Frequency Requirement :
Unclaimed Wages :
Employer Mandate Direct Deposit :
CAPS 2015 Payroll Tax Guide
Washington State Department of Social
& Health Services; New Hire Program
800.562.0479
P.O. Box 9023
Olympia, WA 98507-9023
https://fortress.wa.gov/dshs/csips/newhire/
Washington State Department of Labor
& Industries
360.902.5800
P.O. Box 44000
Olympia, WA 98504-4000
http://www.lni.wa.gov/workplacerights/wages/
$9.32
$0.00
$9.32
Excess of 40 hours per week
30 minute meal period. 10 minute rest
period in the middle of each 4 hour work
period.
Monthly state officers and employees
must be paid semi-monthly.
If unclaimed for more than 1 year
Employees may not be charged a fee
state employees may not be required to
participate in direct deposit. Eff. 6-7-12,
institutions of higher education can
mandate direct deposit for employees.
For employees who do not designate a
87
financial institution for direct deposit,
payroll cards may be mandated.
Allow Pay Cards :
No provision for private employers
Supplemental Wage Taxation :
N/A
Withholding Allowance Certificate : N/A
Use Fed W-4 :
N/A
Unemployment Wage Base :
$41,300
New Employer Rate :
1.13% to 5.24% (Rates vary by industry)
Range :
0.17 to 5.84%
Reciprocity :
N/A
Resident/Non-Resident Taxation :
N/A
Non-Residents Working in the State : N/A
WEST VIRGINIA
Department of Revenue
State Tax Department * Taxpayer Services Division
P.O. Box 3784
Charleston, WV 25337-3784
Website: http://www.wva.state.wv.us/wvtax/default.aspx
Phone: 304.558.3333
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
https://www.business4wv.com/b4wvpubl
ic/default.aspx
https://www.business4wv.com/b4wvpubl
ic/default.aspx
Department of Commerce
304.558.2624
Workforce West Virginia, 112 California
Ave, Charleston, WV 25305-0112
http://www.wvcommerce.org/business/w
orkforcewv/unemployment_compensati
on/employers/default.aspx
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
CAPS 2015 Payroll Tax Guide
Department of Health & Human
Resources
800.249.3778
Bureau for Child Support Enforcement,
88
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
P.O. Box 247, Charleston, WV 25321
www.wvdhhr.org/bcse/
West Virginia New Hire Reporting
Center
877.625.4669
P.O. Box 640098, Atlanta, GA 30364
http://wv-newhire.com
Department of Labor; Wage and Hour
Section
Phone Number :
304.558.7890
State Capital Complex, Bldg. 6, Room
Mailing Address :
B749, Charleston, WV 25305
http://www.wvlabor.com/newwebsite/Pa
Website :
ges/index.html
State Minimum Wage :
$7.25
Tip Credit :
$1.45
Minimum Cash Wage :
$5.80
Overtime Pay Requirement :
Excess of 40 hours per week
20 minutes for 6 hour shift. Minors
Meal Break Requirement :
receive 30 minutes for a 5 hour shift.
At least bi-weekly railroad employees: at
Pay Frequency Requirement :
least semi-monthly, on the 1st and 15th
of the month.
Unclaimed Wages :
If unclaimed for more than 1 year
Direct deposit is permissible if agreed to
Employer Mandate Direct Deposit :
in writing between the employer and
employee.
Allow Pay Cards :
Yes
3% to 6.5% depending on employee’s
Supplemental Wage Taxation :
income
Withholding Allowance Certificate : WV/IT-104
Use Fed W-4 :
Yes
Unemployment Wage Base :
$12,000
New Employer Rate :
2.7%
Range :
1.5 - 8.5%
Kentucky, Maryland, Ohio,
Reciprocity :
Pennsylvania & Virginia
Subject to withholding unless wages are
Resident/Non-Resident Taxation :
subject to work state withholding
Non-Residents Working in the State : Subject to withholding
Title :
CAPS 2015 Payroll Tax Guide
89
WISCONSIN
Department of Revenue
P.O. Box 8902
Madison, WI 53708
Website: http://www.dor.state.wi.us/businesses/index.html
Phone: 608.261.6261
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
Phone Number :
Mailing Address :
Website :
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
CAPS 2015 Payroll Tax Guide
https://tap.revenue.wi.gov/btr
http://dwd.wisconsin.gov/uitax/register_
business.htm
Department of Workforce Development
608.261.6700
P.O. Box 7942
Madison, WI 57307-7942
http://dwd.wisconsin.gov/uitax/
Department of Children and Families;
Child Support Enforcement Division
608.267.3905
P.O. Box 8916, Madison, WI 53708
http://dcf.wisconsin.gov/bcs/emp/default
.htm
Wisconsin New Hire Reporting Center
888.300.4473
P.O. Box 14431
Madison, WI 53708-0431
https://wi-newhire.com/
Department of Workforce Development;
Division of Equal Rights
608.266.6860
P.O. Box 8928
Madison, WI 53708-8928
http://dwd.wisconsin.gov/er/labor_stand
ards_bureau/
$7.25 (opportunity employees may be
paid $5.90)
$4.92
90
Minimum Cash Wage :
Overtime Pay Requirement :
$2.33
Generally, 40 hours per week
Minors receive a 30 minute meal period
Meal Break Requirement :
for a 6 hour shift.
Generally, monthly. Different pay
Pay Frequency Requirement :
frequencies may apply.
Unclaimed Wages :
If unclaimed for more than 1 year
Employees must be able to collect all of
their wages at a bank located in the
Employer Mandate Direct Deposit :
state. They cannot be charged a fee for
direct deposit.
Allow Pay Cards :
No Provision
4.6% to 7.75% depending on annual
Supplemental Wage Taxation :
gross salary
Withholding Allowance Certificate : WT-4
Use Fed W-4 :
Yes
Unemployment Wage Base :
$14,000
Employer rate with payrolls less than
New Employer Rate :
$500,000 - 3.6% Greater than $500,000
- 4.1% Construction - 6.6%
0.27 to 9.8% for payroll under $500,000
Range :
0.7 to 9.8% for payroll of $500,000 or
more
Reciprocity :
Illinois, Indiana, Kentucky & Michigan
Resident/Non-Resident Taxation :
Subject to withholding
Subject to withholding if the annual
Non-Residents Working in the State : Wisconsin earnings are expected to be
$1,500 or more
WYOMING
Department of Revenue
122 West 25th St, 2 West
Cheyenne, WY 82002-0110
Website: http://revenue.wyo.gov/
Phone: 307.777.5275
State Payroll Details:
New Employer Registration :
Withholding :
Unemployment Insurance :
Unemployment Insurance :
Title :
CAPS 2015 Payroll Tax Guide
None
https://doe.state.wy.us/wyereg/
Department of Employment;
Unemployment Insurance Division
91
Phone Number :
Mailing Address :
Website :
Child Support Enforcement :
Title :
Phone Number :
Mailing Address :
Website :
New Hire Reporting :
Title :
Phone Number :
Mailing Address :
Website :
307.235.3264
P.O. Box 2760
Casper, WY 82602-2760
http://wyomingworkforce.org/employersand-businesses/unemploymentinsurance/Pages/default.aspx
Department of Family Services
307.777.6948
2300 Capital Avenue, 3rd Floor
Hathaway Building
Cheyenne, WY 82002
https://sites.google.com/a/wyo.gov/dfsw
eb/child-support-enforcement
Wyoming New Hire Reporting Center
800.970.9258
P.O. Box 1408, Cheyenne, WY 82003
http://newhire-reporting.com/WYNewhire/default.aspx
State Wage and Hour :
Title :
Phone Number :
Mailing Address :
Website :
State Minimum Wage :
Tip Credit :
Minimum Cash Wage :
Overtime Pay Requirement :
Meal Break Requirement :
Pay Frequency Requirement :
Unclaimed Wages :
Employer Mandate Direct Deposit :
Allow Pay Cards :
Supplemental Wage Taxation :
Withholding Allowance Certificate :
Use Fed W-4 :
CAPS 2015 Payroll Tax Guide
Department of Employment; Labor
Standards Office
307.777.7261
1510 E. Pershing Blvd, West Wing
Cheyenne, WY 82002
http://www.wyomingworkforce.org/empl
oyers-and-businesses/laborstandards/Pages/default.aspx
$5.15
$3.02
$2.13
Federal Rules Apply
No Provision
Employers must establish and maintain
regular paydays.
If unclaimed for more than 1 year
Employee must provide voluntary
authorization.
No Provision
N/A
N/A
N/A
92
Unemployment Wage Base :
$24,500
4.59%, except new employers classified
New Employer Rate :
in specific industries
Range :
0.48 to 10%
Reciprocity :
No
Resident/Non-Resident Taxation :
N/A
Non-Residents Working in the State : N/A
CAPS 2015 Payroll Tax Guide
93
NOTES
CAPS 2015 Payroll Tax Guide
94
NOTES
CAPS 2015 Payroll Tax Guide
95
NOTES
CAPS 2015 Payroll Tax Guide
96
CAPS Payroll
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CAPS 2015 Payroll Tax Guide