The following chart shows the current minimum wage for non-tipped and tipped employees and the next scheduled increase (if any) for each state, the District of Columbia, various U.S. territories/commonwealths and numerous local jurisdictions.  Rates listed in black were enacted by federal, ...

Dealing with difficult employees can come with running a business. While it may be tempting to ignore these issues and hope they resolve on their own, without intervention, they can — and often do — get worse. To help you address difficult situations, here are some examples of ...

The Internal Revenue Service (IRS) released Notice 2022-59, which establishes the applicable dollar amount for policy and plan years ending on or after October 1, 2022 and before October 1, 2023 in relation to the Patient-Centered Outcomes Research Institute (PCORI) fee established under the ...

Effective Dec. 12, 2022, the U.S. Citizenship and Immigration Services (USCIS) has extended the validity of Permanent Resident Cards (Green Cards) for lawful permanent residents who have properly filed a Form N-400 Application for Naturalization. The Details: Under the new policy, individuals ...

Arizona Form A-4 has been modified because the previous Form A-4 is no longer representative of new lower income tax rates. The Details:  In the 2021 legislative session, Arizona enacted Senate Bill 1828 (SB 1828), which significantly reduced individual tax rates starting with the 2022 ...

Colorado’s public health emergency leave requirement applies to not just COVID-19, but also the flu, respiratory syncytial virus (RSV), and similar respiratory illnesses, according to guidance issued by the Colorado Department of Labor and Employment (CDLE). The change is a result of ...

Recent legislation has amended Mass. Gen. Laws Ch. 62 § 1(c) to conform to Internal Revenue Code (IRC) Section 132(f) for taxable years beginning on or after Jan. 1, 2022. Consequently, Massachusetts has adopted the federal monthly exclusion amounts for employer-provided parking, transit ...

Throughout 2022, California enacted several pieces of legislation and made other changes that will impact employers beginning Jan. 1, 2023. Here’s a recap of some of the changes: The Details: Leave: ...

This notice is to inform you that the Indiana Department of Revenue (DOR) has issued a revised version of Departmental Notice #1, which includes a change to their state withholding calculation effective Oct. 1, 2022.  To accommodate the change to the withholding calculation, the DOR has ...

Oregon is implementing a Paid Family and Medical Leave Insurance program (Paid Leave Oregon) funded by a new payroll tax. As this new tax takes effect on Jan. 1, 2023, we wanted to provide more information about this change. What you need to know ADP® will automatically set up your ...