Compliance Corner

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 revised the Indiana “Employee’s Withholding Exemption and County Status Certificate” commonly known as Form WH-4.

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.

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 pass and commuter highway vehicle transportation benefits for the 2022 tax year and beyond.

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 the inclusion of those conditions in Colorado’s latest public health emergency (PHE) declaration as of Nov. 11, 2022.

We want to let you know that Arizona Form A-4 has been modified because the previous Form A-4 is no longer representative of new lower income tax rates.

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 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 Affordable Care Act (ACA).

On Nov. 8, 2022, Tukwila, Washington voters approved Measure No. 1, which establishes a minimum wage for the city for hospitality and transportation employees of a “covered employer.”

“Covered employer” means an employer that either: (1) employs at least 15 employees regardless of where those employees are employed, or (2) has annual gross revenue over $2 million. 

New Hampshire has enacted legislation, which creates a voluntary Family and Medical Leave Insurance wage replacement program for employers. To participate in the Paid Family and Medical Leave (NH PFML) Insurance Plan, employers can contract with the state's selected provider (MetLife) or their own provider. Eligible employees may purchase NH PFML for themselves if their employers do not provide NH PFML insurance or an equivalent benefit.

On Nov. 7, 2022, Nebraska voters approved a ballot initiative to increase the state minimum wage. Initiative 433 was approved on a 58 percent to 42 percent vote.