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Payroll Taxes, Wage, Hour, and Labor Laws by State

Payroll & Tax Information for Your State

Alabama Payroll Tax And Labor Laws

Get your Alabama State Tax ID Number

Click HERE to obtain State Tax ID 
Click HERE to obtain State Unemployment Tax ID

Alabama Wage and Hour Laws

Minimum Wage

There is no state-mandated minimum wage law in Alabama. Covered employers in Alabama subject to the Fair Labor Standards Act must follow the federal minimum wage standard of $7.25 per hour. 

Overtime

There is no state-mandated overtime law in Alabama for private employers. Covered employers in Alabama must follow the federal overtime laws as prescribed in the Fair Labor Standards Act (FLSA).

Pay Frequency

There are no state-mandated standards related to frequency of pay periods. Covered employers in Alabama must follow the federal requirement that wages are due on the regular payday for the pay period covered. 

Alabama Unemployment

Taxable Wage Base ($000s):                                $8,000
New Employer Rate (% Taxable Wages):            2.7%
Employee Tax Rate (% Taxable Wages):             None

Alabama Income Tax Withholding

Because Alabama and federal law vary in the number of exemptions permitted, employees must use the state form A4 and may not use the federal W-4 as a substitute. Get the Alabama State A4 Form HERE.

For more information on Alabama’s withholding rules, please click HERE. 

Alabama State Resources

Alaska Payroll Tax And Labor Laws

Get your Alaska State Tax ID Numbers

Click HERE to obtain State Unemployment Tax ID 

Alaska Wage and Hour Laws

Minimum Wage

Alaska’s minimum wage is currently $11.73 per hour.  

For more information on Alaska’s minimum wage law, please click HERE. 

Overtime

Alaska’s overtime law requires employers to pay employees at a rate of at least one and one-half times the regular rate of pay for any hours worked over 8 in a day or 40 in a workweek. 

For more information on Alaska’s overtime law, including exemptions, please click HERE. 

Pay Frequency

Alaska’s pay frequency statute requires employers to pay employees monthly or semi-monthly, at the election of the employee. 

For more information on Alaska’s pay frequency law, please click HERE. 

Alaska Unemployment

Taxable Wage Base ($000s): $49,700

New Employer Rate (% Taxable Wages) 1.16%  (Alaska has an employee contribution rate of 0.5% that is not included in this rate)

Employee Tax Rate (% Taxable Wages): 0.51% 

Alaska Income Tax Withholding

The State of Alaska currently does not have an individual income tax; therefore, no employee withholding for state income tax is required. 

Alaska levies a corporate net income tax based on federal taxable income with certain Alaska adjustments. Multi-state corporations apportion income on water's edge basis using the standard apportionment formula of property, payroll, and sales. 

Alaska State Resources

Arizona Payroll Tax And Labor Laws

Get your Arizona State ID Number

Click HERE to obtain State Tax ID 
Click HERE to obtain State Unemployment ID 

Arizona Wage and Hour Laws

Minimum Wage

Arizona’s current minimum wage rate is $14.35 per hour.  
Please note that several cities within Arizona have their own separate minimum wage rates which are higher than the state mandated rate and that minimum wage rates for all jurisdictions are subject to change. Employers should verify they meet current state, county, and local requirements. 
For more information on Arizona’s minimum wage laws, please click HERE. 

Overtime

There is no state-mandated overtime law in Arizona for private employers. Covered employers in Arizona must follow the federal overtime laws as prescribed in the Fair Labor Standards Act (FLSA).  

Pay Frequency

Arizona’s pay frequency rules require each employer in the state to designate two or more days each month, not more than 16 days apart, as fixed paydays for payment of wages to employees.

Arizona Unemployment

Taxable Wage Base ($000s):                                $8,000
New Employer Rate (% Taxable Wages):            2.0%
Employee Tax Rate (% Taxable Wages):             None

Arizona Income Tax Withholding

The Arizona Tax Act of 1987 requires employers to withhold state income tax from the wages of residents and non-residents and to remit the amounts withheld to the Arizona Department of Revenue. 

Arizona has reciprocal taxation agreements with California, the District of Columbia, Indiana, Oregon and Virginia. Residents of any of these states who work in Arizona can request an exemption from income tax withholding in Arizona by filing Form WEC, Withholding Exemption Certificate. 

Part-time or seasonal agricultural workers are exempt unless the workers' principal duties involve operating mechanically driven devices. However, persons engaged in other agriculture-related employment, which is not seasonal, are subject to withholding.

Arizona State Resources

Arkansas Payroll Tax And Labor Laws

Get your Arkansas State Tax ID Number

Click HERE to obtain State Tax ID

Click HERE to obtain State Unemployment Tax ID 

Arkansas Wage and Hour Laws

Minimum Wage

Arkansas minimum wage laws require covered employers to pay employees at least $11.00 per hour.

For more information on Arkansas’ minimum wage rules, please click HERE. 

Overtime

Arkansas overtime law requires covered employers to pay non-exempt employees one and one-half times the regular rate of pay for hours worked in excess of 40 in a work week.  

For more information on Arkansas’ overtime rules, please click HERE. 

Pay Frequency

Arkansas pay frequency laws require employers to pay employees at least semi-monthly.  

For corporations with annual gross incomes of at least $500,000, employers may pay management level and executive employees who are exempt under the FLSA on a monthly basis. 

Arkansas Unemployment

Taxable Wage Base ($000s):                            $7,000 

New Employer Rate (% Taxable Wages):        2.025% (rate includes surcharges)

Employee Tax Rate (% Taxable Wages):        None

Arkansas Income Tax Withholding

Arkansas law requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of Finance and Administration. 

Special border city exemptions apply for residents of Texarkana, Arkansas, and Texarkana, Texas. Texarkana, Arkansas, residents are exempt from Arkansas income tax and withholding; however, they must file an income tax return and provide their employers with Form AR-TX in order to certify their residency and exemption from tax withholding. 

Texarkana, Texas residents are exempt from Arkansas income tax and withholding on wages earned in Texarkana, Arkansas, but must pay Arkansas tax on wages earned in other parts of Arkansas. Other Texas residents are liable for taxes on all wages earned in any part of Arkansas. 

Arkansas State Resources

California Payroll Tax And Labor Laws

Get your California State Tax ID Number

Click here to obtain State Tax and Unemployment ID 

Note: California utilizes one application to receive an ID used for State Income Tax and State Unemployment Insurance filings.

California Wage and Hour Laws

Minimum Wage

California’s state-mandated minimum wage is $16.00 per hour for covered employers, regardless of the number of employees, as of January 1, 2023.  

Please note that many cities and counties within California have their own separate minimum wage rates, which are higher than the state-mandated rate. Minimum wage rates for all jurisdictions are subject to change. Employers should verify they meet current state, county, and local requirements.

Overtime

Overtime in the state of California is determined on a daily or weekly basis, depending on the circumstances. California’s overtime law requires covered employers to pay employees: 

  • For hours worked over 8 in a single workday, at one and one-half times the regular rate of pay; 
  • For hours worked over 12 in a single workday, at twice the regular rate of pay; 
  • For hours worked over 40 in a workweek, at one and one-half times the regular rater of pay; 
  • For hours worked on a 7th consecutive day of work of the workweek: 
  • at one and one-half times the regular rate of pay for the first 8 hours; 
  • at twice the regular rate of pay for any time worked over 8 hours. 
Pay Frequency

With some exceptions, wages must be paid at least twice during each calendar month on the days designated in advance as regular paydays. The employer must establish a regular payday and is required to post a notice that shows the day, time, and location of payment. 

Wages earned between the 1st and 15th days, inclusive, of any calendar month must be paid no later than the 26th day of the month during which the labor was performed, and wages earned between the 16th and last day of the month must be paid by the 10th day of the following month.  

Wages earned in other payroll periods such as weekly, biweekly (every two weeks), or semimonthly (twice per month) when the earning period is something other than between the 1st and 15th, and 16th and last day of the month, must be paid within seven calendar days of the end of the payroll period within which the wages were earned. 

For more information on pay frequencies in California, click here.

California Unemployment

Taxable Wage Base ($000s):                                   $7,000

New Employer Rate (% Taxable Wages):                 3.4%

California Income Tax Withholding

California's law requires employers to withhold state personal income tax (PIT) from employee wages and remit the amounts withheld to the Employment Development Department. 

Persons in business for themselves (independent contractors) are not employees and are generally not subject to withholding. 

California has no specific reciprocal taxation agreements with other states. Still, residents of Arizona, Guam, Indiana, Oregon, and Virginia are allowed credit toward their California income tax liability for taxes paid to their home states. 

California State Resources

Colorado Payroll Tax And Labor Laws

Get your Colorado State Tax ID Number

Click HERE to obtain State Tax ID and Unemployment ID 

Note: Colorado utilizes one application to receive an ID that is used for both State Income Tax and State Unemployment Insurance filings.

Colorado Wage and Hour Laws

Minimum Wage

The Colorado state minimum wage is currently $14.42 per hour. Please note that cities and counties within Colorado may have their own separate minimum wage rates which are higher than the state mandated rate and that minimum wage rates for all jurisdictions are subject to change. Employers should verify they meet current state, county, and local requirements. 

For more information on Colorado’s minimum wage rules, please click HERE. 

Overtime

Colorado requires covered employers to pay employees time and one-half of the regular rate of pay for any work: 

  • over 40 hours per workweek 
  • over 12 hours per workday 
  • over 12 consecutive hours 

For more information on Colorado’s overtime rules, please click HERE. 

Pay Frequency

Under Colorado law, all wages or compensation are due for regular pay periods no greater than one calendar month or thirty days, whichever is longer, unless the employer and employee have mutually agreed otherwise.  

Regular paydays must be no later than 10 days after the end of the pay period. 

For more information on Colorado’s pay frequency rules, please click HERE. 

Colorado Unemployment

Taxable Wage Base ($000s):                           $23,800

New Employer Rate (% Taxable Wages):      Non-Construction: 1.70%, Construction: 1.73% (NAICs code 236), 6.33% (NAICS code 237), 1.73% (NAICs code 238)

Employee Tax Rate (% Taxable Wages):       None

Colorado Income Tax Withholding

Colorado requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of Revenue. 

A Colorado resident employee who works in another state, the District of Columbia, or a territory or possession of the United States can be excused from Colorado withholding. 

Colorado State Resources

Connecticut Payroll Tax And Labor Laws

Get your Connecticut State Tax ID Number

Click HERE to obtain State Tax ID 

Click HERE to obtain State Unemployment Tax ID 

Connecticut Wage and Hour Laws

Minimum Wage

Connecticut’s minimum wage rate is currently $15.69 per hour.  

For more information on Connecticut’s minimum wage law, please click HERE.

Overtime

Connecticut’s overtime law requires covered employers to pay one and one half times the employee’s regular rate of pay for hours worked in excess of 40 in a workweek.  

For more information on Connecticut’s overtime law, please click HERE. 

Pay Frequency

Connecticut’s pay frequency laws require employers to pay employees on a weekly or biweekly basis on regular paydays, designated in advance by the employer. 

Connecticut’s pay frequency laws require employers to pay employees on a weekly basis on regular paydays, designated in advanced by the employer.

For more information on Connecticut’s pay frequency law, please click HERE.

Connecticut Unemployment

Taxable Wage Base ($000s):                          $25,000

New Employer Rate (% Taxable Wages):         2.8%

Connecticut Income Tax Withholding

Connecticut requires employers to withhold state income tax from employee's wages and remit the amounts withheld to the Department of Revenue Services. 

Connecticut State Resources

Delaware Payroll Tax And Labor Laws

Get your Delaware State Tax ID Numbers

Click HERE to obtain State Tax ID and State Unemployment Tax ID

Delaware Wage and Hour Laws

Minimum Wage

Delaware’s minimum wage is currently $13.25 per hour.  

For more information on Delaware’s minimum wage law, please click HERE. 

Overtime

There is no state-mandated overtime law in Delaware for private employers. Covered employers in Delaware should follow the federal overtime laws as prescribed in the Fair Labor Standards Act (FLSA). 

Pay Frequency

Delaware’s pay frequency statute requires employers to pay employees at least once per month with payment made within seven days after the close of the pay period.  

For more information on Delaware’s pay frequency law, please click HERE.

Delaware Unemployment

Taxable Wage Base ($000s):                           $10,500 

New Employer Rate (% Taxable Wages):         1.2% 

Employee Tax Rate (% Taxable Wages):         None

Delaware Income Tax Withholding

Delaware's law requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of Revenue. 

An employer withholding Delaware income tax on Delaware residents who are earning income in another state may reduce the Delaware withholding by the amount of tax withheld for the other state. 

Delaware State Resources

State Of Florida Payroll & Payroll Taxes

Click here to obtain State Unemployment Tax ID

Florida Wage and Hour Laws

Minimum Wage

Florida’s minimum wage is $12.00 per hour as of September 30, 2022. Each year after that, Florida’s minimum wage will increase by $1.00 per hour until the minimum wage reaches $15.00 per hour on September 30, 2026.  

Overtime

There is no state-mandated overtime law in Florida. Florida follows the federal overtime laws prescribed in the Fair Labor Standards Act (FLSA).

Pay Frequency

There are no state-mandated standards related to frequency of pay periods. Covered employers in Florida should follow the federal requirement that wages are due on the regular payday for the pay period covered. 

Florida Unemployment

Taxable Wage Base ($000s):                          $7,000

New Employer Rate (% Taxable Wages):        2.7%

Florida Income Tax Withholding

Florida has no state income tax.

Florida State Resources

Georgia Payroll Tax And State Taxes

Get your Georgia State Tax ID Number

Click here to obtain State Tax ID 

Click here to obtain State Unemployment Tax ID 

Georgia Wage and Hour Laws

Minimum Wage

Georgia’s minimum wage law follows the federal minimum wage which is currently $7.25 per hour. 

Overtime

There is no state-mandated overtime law in Georgia for private employers. Covered employers in Georgia should follow the federal overtime laws as prescribed in the Fair Labor Standards Act (FLSA). 

Pay Frequency

Georgia requires employers—except those in the farming, sawmill, and turpentine industries—to pay all employees all wages due on paydays selected by the employer. Paydays must be divided between at least two (2) equal pay periods per month.  

This rule does not apply to company officials, superintendents, or other heads or subheads of departments who are paid a stipulated salary. They may be paid monthly or annually. 

Georgia Unemployment

Taxable Wage Base ($000s): $9,500

New Employer Rate (% Taxable Wages): 2.64 (rate includes surcharges)

Georgia Income Tax Withholding

Georgia requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of Revenue. 

Georgia residents working outside the state are exempt from Georgia income tax withholding if their compensation is subject to withholding in that state. 

Georgia State Resources

Hawaii Payroll Tax And Labor Laws

Get your Hawaii State Tax ID Number

Click Here to Obtain State Tax and Unemployment Tax ID

Note: Hawaii is a "Joint Application" State. One application for TWO ID numbers (one for SIT and one for SUI).

Did you know that Hawaii requires employers to withhold state income tax from the wages of residents working in other states, even if the other state requires withholding on the same wages?

Hawaii Wage and Hour Laws

Minimum Wage

Hawaii’s minimum wage laws require most employers to pay employees at least $14.00 per hour. 

For more information on Hawaii’s minimum wage rules, please click HERE.

Overtime

Hawaii’s overtime law requires most employers to pay non-exempt employees one and one-half times the regular rate of pay for hours worked in excess of 40 in a work week.  

For more information on Hawaii’s overtime rules, please click HERE.

Pay Frequency

Hawaii’s pay frequency laws require employers to pay employees at least twice during each calendar month, on regular paydays designated in advance by the employer.  

Earned wages for all employees are due within seven days after the end of the pay period. 

Hawaii Unemployment

Taxable Wage Base ($000s):                                    $56,700 

New Employer Rate (% Taxable Wages):                  4.0%

Employee Tax Rate (% Taxable Wages):                 None

Hawaii Income Tax Withholding

Hawaii law requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of Taxation. 

Every employer that has one or more employees in Hawaii must withhold income tax from the wages of both resident and nonresident employees for services performed in Hawaii. However, residents may receive a credit against their Hawaii income tax for income taxes paid to another state.

Hawaii State Resources

Idaho Payroll Tax And Labor Laws

Get your Idaho State Tax ID Numbers

Click HERE to obtain State Tax ID and State Unemployment Tax ID 

Idaho Wage and Hour Laws

Minimum Wage

Idaho’s minimum wage is currently $7.25 per hour.  

For more information on Idaho’s minimum wage law, please click HERE.

Overtime

There is no state-mandated overtime law in Idaho for private employers. Covered employers in Idaho should follow the federal overtime laws as prescribed in the Fair Labor Standards Act (FLSA).

Pay Frequency

Idaho’s pay frequency statute requires employers to pay employees at least once per month on regular paydays, designated in advance, with paydays no more than 15 days after the end of the pay period. 

For more information on Idaho’s pay frequency law, please click HERE. 

Idaho Unemployment

Taxable Wage Base ($000s):                         $53,500

New Employer Rate (% Taxable Wages):      1.231% (Rate includes surcharges)

Employee Tax Rate (% Taxable Wages):        None

Idaho Income Tax Withholding

Idaho requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Division of Revenue. 

Every employer paying wages subject to federal withholding must withhold Idaho income tax from taxable payments earned in Idaho by covered employees, no matter where the payment is made. 

Idaho State Resources

Illinois Payroll Tax And Labor Laws

Get your Illinois State Tax ID Number

Click HERE to obtain State Tax and Unemployment ID 

Note: Illinois utilizes one application to receive an ID that used for both State Income Tax and State Unemployment Insurance filings.

Illinois Wage and Hour Laws

Minimum Wage

The Illinois state minimum wage is currently $14.00 per hour.  

Please note that cities and counties within Illinois may have their own separate minimum wage rates which are higher than the state mandated rate and that minimum wage rates for all jurisdictions are subject to change. Employers should verify they meet current state, county, and local requirements. 

For more information about Illinois’ overtime law, please click HERE.

Overtime

Illinois’ overtime law requires employers to pay employees time and one-half the regular rate of pay for hours worked over 40 hours in a workweek.

For more information about Illinois’ overtime law, please click HERE. 

Pay Frequency

Illinois law requires employers to pay employees all wages earned at least semi-monthly. Wages must be paid no later than 13 days after the end of the pay period. 

Wages of executive, administrative, and professional employees, as defined by the Federal Fair Labor Standards Act (FLSA), may be paid once per month. 

For more information on Illinois’ pay frequency laws, please click HERE.

Illinois Unemployment

Taxable Wage Base ($000s):                        $13,590 

New Employer Rate (% Taxable Wages):     3.950 % (rate includes surcharges) 

Employee Tax Rate (% Taxable Wages):      None

Illinois Income Tax Withholding

Illinois law requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of Revenue. 

Under reciprocal agreements between Illinois and the states of Iowa, Kentucky, Michigan, and Wisconsin, wages earned in Illinois by residents of those states are exempt from Illinois state income tax withholding. 

Illinois State Resources

Indiana Payroll Tax And Labor Laws

Get your Indiana State Tax ID Number

Click HERE to obtain State Tax ID 

Click HERE to obtain State Unemployment Tax ID

Indiana Wage and Hour Laws  

Minimum Wage

Indiana minimum wage is currently $7.25 per hour.

For more information on Indiana’s minimum wage laws, please click HERE. 

Overtime

Indiana overtime law requires covered employers to pay employees at least the minimum wage for all hours worked and to pay 1.5 times the regular rate of pay for hours worked over 40 during a workweek.  

Pay Frequency

Indiana law requires covered employers to pay most employees at least twice per month and an employee may request to be paid on a bi-weekly basis. In either case, employers must pay employees within 10 days after the end of a pay period. 

Indiana Unemployment

Taxable Wage Base ($000s):                                                       $9,500

New Employer Rate (% Taxable Wages):                                    2.5%

Employee Tax Rate (% Taxable Wages):                                    None

Indiana Income Tax Withholding

Indiana requires employers to withhold income tax from employees' compensation and remit withheld amounts to the Department of Revenue. 

Employers are required to withhold from wages regardless of the number of employees or the place wage payments are made. 

Reciprocal agreements with Kentucky, Michigan, Ohio, Pennsylvania, and Wisconsin provide that Indiana employers need not withhold Indiana tax from wages paid to employees who reside in these states, but employers are urged to withhold the appropriate tax applicable to the employees' state of legal residence. 

Indiana State Resources

Iowa Payroll Tax And Labor Laws

Get your Iowa State Tax ID Numbers

Click HERE to obtain State Tax ID  

Click HERE to obtain State Unemployment Tax ID

Iowa Wage and Hour Laws

Minimum Wage

Iowa minimum wage rate is currently $7.25 per hour. 

For more information on Iowa’s minimum wage law, please click HERE. 

Overtime

There is no state-mandated overtime law in Iowa for private employers. Employers in Iowa covered by the Fair Labor Standards Act (FLSA) should follow the federal overtime rules which require employers to pay non-exempt employees time and one-half the employee’s regular rate of pay for hours worked in excess of 40 hours per workweek. 

Pay Frequency

Iowa’s pay frequency statute requires covered employers to pay employees for wages earned at consistent intervals, designated in advance, at least on a biweekly, semimonthly, or monthly basis. Paydays must be no more than 12 days after the end of the pay period, excluding Sundays and legal holidays. 

Iowa Unemployment

Taxable Wage Base ($000s):                                $38,200 

New Employer Rate (% Taxable Wages):       1.0% New Employer, or 7.5% Construction

Employee Tax Rate (% Taxable Wages):           None

Iowa Income Tax Withholding

Iowa requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of Revenue. Iowa and Illinois have a reciprocal withholding agreement that allows withholding from wages in the employee's state of residence only. 

Iowa State Resources

Kansas Payroll Tax And Labor Laws

Get your Kansas State Tax ID Numbers

Click HERE to obtain State Tax ID 

Click HERE to obtain State Unemployment Tax ID

Kansas Wage and Hour Laws

Minimum Wage

Kansas’s minimum wage rate is currently $7.25 per hour.  

For more information on Kansas’s minimum wage law, please click HERE.

Overtime

Kansas employers who are covered under the Fair Labor Standards Act (FLSA) must follow the federal overtime rules which require employers to pay non-exempt employees one and one-half the regular rate of pay for hours worked over 40 in a workweek. 

Kansas employers who are not covered under the Fair Labor Standards Act (FLSA) must follow the state overtime law which requires employers to pay employees one and one-half the regular rate of pay for hours worked over 46 in a workweek. 

For more information on Kansas’s overtime laws, please click HERE. 

Pay Frequency

Kansas’s pay frequency statute requires employers to pay employees at least once per month on regular paydays designated in advance. 

For more information on Kansas’s pay frequency rules, please click HERE.

Kansas Unemployment

Taxable Wage Base ($000s):                        $14,000 

New Employer Rate (% Taxable Wages):   2.7% New Employer, or 6.0 % Construction

Employee Tax Rate (% Taxable Wages):     None

Kansas Income Tax Withholding

Kansas requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of Revenue. 

Employers must withhold tax from all taxable wages paid to resident employees performing services in or out of Kansas and to nonresident employees performing services inside the state. 

Kansas State Resources

Kentucky Payroll Tax And Labor Laws

Get your Kentucky State Tax ID Number

Click HERE to obtain State Tax ID 

Click HERE to obtain State Unemployment Tax ID 

Kentucky Wage and Hour Laws

Minimum Wage

Kentucky follows federal minimum wage rates which is currently set at $7.25 per hour.

Overtime

Kentucky overtime law requires covered employers to pay employees at a rate of one and one-half times the employee’s hourly wage rate for all hours worked in excess of 40 hours in a work week.  

Employees who work seven days in any one work week are entitled to overtime pay at a rate of time and one-half for hours worked on the seventh day, except for those employees prohibited from working over 40 hours total in a workweek. 

For more information on Kentucky’s overtime law, including information on exemptions, please click HERE. 

Kentucky Unemployment

Taxable Wage Base                                            $11,400

New Employer Rate (% Taxable Wages):      2.7% New Employer (includes 0.075% SCUF surcharge), Construction 9.0% (includes 0.075% SCUF surcharge)

"Service Capacity Upgrade Fund (SCUF) will remain in place for 2024 at .075%. The surcharge will not increase the amount of tax owed by employers. Instead, 2024 unemployment rates will be reduced by .075%. For more information on SCUF rates click HERE."

Kentucky Income Tax Withholding

Kentucky's law requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of Revenue. 

Any employer required to withhold federal income taxes is also required to withhold Kentucky state income taxes, including agricultural employers. Certain corporate officers and officers of limited liability companies may be held personally liable for taxes that are required to be withheld from wages paid to employees of the corporation. 

Kentucky State Resources

  • Kentucky Department of Revenue

  • Kentucky Labor Cabinet

  • Kentucky Career Center – Unemployment Services

  • Kentucky SUI Rate

  • Under reciprocal tax agreements, residents of certain states who work in Kentucky are not subject to withholding of Kentucky income tax if these states grant an exemption from the withholding of their income tax to Kentucky residents who earn income in these states. Kentucky has entered into such agreements with Illinois, Indiana, Michigan, Ohio, West Virginia, and Wisconsin. In addition, employees who reside in Virginia and commute daily to employment in Kentucky, or who reside in Kentucky and work daily in Virginia, are not subject to Kentucky withholding. Reciprocal agreements may vary from year to year as state laws change. 

Louisiana Payroll Tax And Labor Laws

Get your Louisiana State Tax and Unemployment ID Numbers

Click HERE to obtain State Tax ID 

Click HERE to obtain Unemployment ID 

Louisiana Wage and Hour Laws

Minimum Wage

There is no state-mandated minimum wage law in Louisiana. Employers in Louisiana subject to the Fair Labor Standards Act should follow the federal minimum wage standard of $7.25 per hour. 

Overtime

There is no state-mandated overtime law in Louisiana for private employers. Employers in Louisiana covered by the Fair Labor Standards Act (FLSA) should  follow the federal overtime rules which require employers to pay non-exempt employees time and one-half the employee’s regular rate of pay for hours worked in excess of 40 hours per workweek.

Pay Frequency

Louisiana’s pay frequency laws require employers to pay non-exempt employees at least biweekly or semimonthly, on regularly scheduled paydays. For those employers who do not designate paydays, employees must be paid on the 1st and 16th of each month or as near as is practicable.

Louisiana Unemployment

Taxable Wage Base ($000s):                                $7,700 

New Employer Rate (% Taxable Wages):      1.15% – 2.86%

Employee Tax Rate (% Taxable Wages):         None 

Louisiana Income Tax Withholding

Louisiana law requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of Revenue. 

Employers that pay wages must withhold taxes from wages paid to both residents and non-residents working in Louisiana. In addition, nonresident employers are required to withhold income taxes from employees who live and work in the state. 

Beginning in 2022 though, certain nonresidents meeting specified requirements can work in Louisiana for up to 25 days in a year without becoming subject to income tax. Exempt wages are not considered an item of gross income. In this situation employers would not have a requirement to withhold on wages paid for the first 25 working days performed in the state during the year. A working day is defined as one where most of an employee's work is performed in Louisiana.  If the nonresident employee performs employment related duties in Louisiana for a period of more than 25 days in a calendar year, the employer is required to withhold and remit tax to Louisiana for the entire year, including the first 25 days.   Additional information regarding non-resident withholding rules can be found on the Department of Revenue website.   

Louisiana State Resources

Maine Payroll Tax And Labor Laws

Get your Maine State Tax ID and Unemployment Tax ID Numbers

Click HERE to obtain State Tax ID 

Click HERE to obtain State Unemployment Tax ID

Maine Wage and Hour Laws

Minimum Wage

Maine’s minimum wage rate is currently $13.80 per hour. Please note that there are several municipalities that have their own minimum wage rates. 

For more information on Maine’s minimum wage law, please click HERE.

Overtime

Maine’s overtime law requires employers to pay employees at a rate of one and one half for all hours worked in excess of 40 hours in any workweek. 

Pay Frequency

Maine’s pay frequency law requires employers to pay employees at established, regular intervals not to exceed 16 days for all wages earned to within 8 days of the payment date.  

Maine Unemployment

Taxable Wage Base ($000s):                                      $12,000 

New Employer Rate (% Taxable Wages) :             1.97% 

Employee Tax Rate (% Taxable Wages):               None 

Maine Income Tax Withholding

Maine requires employers to withhold income tax on all residents and nonresidents with Maine source income. 

All employers with an office or transacting business within the state and making payment of taxable wages to Maine residents or nonresidents must withhold state tax. In addition, nonresident employers may withhold Maine taxes from the wages of employees who are Maine residents as a convenience to those employees. 

Maine State Resources

Maryland Payroll Tax And Labor Laws

Get your Maryland State Tax ID Number

Click HERE to obtain State Tax and Unemployment ID 

Note: Maryland utilizes one application to receive an ID that is used for both State Income Tax and State Unemployment Insurance filings.

Maryland Wage and Hour Laws

Minimum Wage

Maryland’s minimum wage rate is currently $15.00 per hour.

Please note that Montgomery County and Howard County in Maryland have their own separate minimum wage rates which are higher than the state mandated rate and that minimum wage rates for all jurisdictions are subject to change. Employers should verify they meet current state, county, and local requirements. 

For more information on Maryland’s minimum wage rules, please click HERE. 

Overtime

Maryland’s overtime rules require covered employers to pay most employees 1.5 times their usual hourly rate for all work over 40 hours per week. 

For more information on Maryland’s overtime rules, please click HERE. 

Pay Frequency

Maryland’s overtime rules require covered employers to pay most employees 1.5 times their usual hourly rate for all work over 40 hours per week. 

For more information on Maryland’s overtime rules, please click HERE. 

Maryland Unemployment

Taxable Wage Base ($000s):                                             $8,500

New Employer Rate (% Taxable Wages):                        2.3% New Employer, 5.4% Out of State Construction

Maryland Income Tax Withholding

Maryland requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Comptroller of Division of Revenue. 

All Maryland employers that pay wages, salaries or compensation to state residents, or to nonresidents for services performed in Maryland, must withhold state tax from these payments. 

Maryland State Resources

Massachusetts Payroll Tax And Labor Laws

Get your Massachusetts State Tax ID Number

Click here to obtain State Tax ID

Click here to obtain State Unemployment Tax ID

Massachusetts Wage and Hour Laws

Minimum Wage

Massachusetts minimum wage is currently $15.00 per hour. For more details about the Massachusetts minimum wage program, please click here.

Overtime

Most employees in Massachusetts earn overtime at the rate of 1.5 times their regular rate of pay for all hours worked over 40 in a week. For more specifics on Massachusetts overtime provisions, please click here.

Pay Frequency

Massachusetts requires employers to pay hourly workers no less than every other week (bi-weekly) with payment required within 6 days after the pay period ends (for 5-6 days worked) or within 7 days after the pay period ends (for 1-4 days worked OR 7 days worked).

For more specifics on Massachusetts pay frequency rules, please click here.

Massachusetts Unemployment

Taxable Wage Base ($000s):                                          $15,000

New Employer Rate (% Taxable Wages):                   1.87% New Employer, 3.76% Construction

Massachusetts Income Tax Withholding

Massachusetts requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of Revenue.

Every employer must withhold Massachusetts tax from wages paid to residents wherever earned, and from wages paid to nonresidents for services performed within the state. Employers are required to withhold under federal law are required to withhold under state law.

Massachusetts State Resources

Michigan Payroll Tax And Labor Laws

Get your Michigan State Tax ID Number

Click here to obtain State Tax ID

Click here to obtain State Unemployment Tax ID

Michigan Wage and Hour Laws

Minimum Wage

Michigan’s minimum wage rate is currently $10.10 per hour and applies to all employers with at least 2 employees who are 16 years of age or older.

Overtime

Michigan’s overtime law requires covered employers to pay employees at 1.5 times their regular rate of pay for hours worked over 40 in a 7-day workweek.

Pay Frequency

In general, Michigan employers may pay employees in one of several methods:

  • Twice per month with a payment made by the 1st of the following month for all wages earned during the first 15 days of the pay period and a 2nd payment on or before the 15th of the following month for all wages earned between the 16th and 31st of the pay period
  • Weekly or biweekly pay periods are acceptable if wages are paid on an established, regularly recurring pay schedule in which the payday occurs on or before the 14th day following the end of the work period
  • Monthly payments are allowed if wages are paid on an established, regularly recurring pay schedule in which the employer pays employees all wages earned within 15 days after the end of the monthly pay period

Michigan Unemployment

Taxable Wage Base ($000s):                                     $9,500

New Employer Rate (% Taxable Wages):                2.7% New Employer, 6.3% New Construction

Michigan Income Tax Withholding

Michigan requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of the Treasury.

Michigan has reciprocal agreements with Illinois, Indiana, Kentucky, Minnesota, Ohio, and Wisconsin. Michigan employers are not required to withhold Michigan income tax from compensation earned in Michigan by residents of those states.

Other out-of-state employers that have employees who work in Michigan must register with the state Treasury Department and withhold Michigan income tax from all employees working within the state.

Michigan State Resources

Minnesota Payroll Tax And Labor Laws

Get your Minnesota State Tax ID Number

Click HERE to obtain State Tax ID

Click HERE to obtain State Unemployment Tax ID 

Minnesota Wage and Hour Laws

Minimum Wage

Minnesota minimum wage rates vary depending on the size of the employer’s revenues. 

  • Large employers with annual gross revenues of $500,000 or more must pay at least $10.59 per hour 
  • Small employers with annual gross revenues of less than $500,000 must pay at least $8.63 per hour 

For more information on Minnesota’s minimum wage rates, please click HERE.

Please note that several cities in Minnesota have their own separate minimum wage rates which are higher than the state mandated rate and that minimum wage rates for all jurisdictions are subject to change. Employers should verify they meet current state, county, and local requirements. 

Overtime

Minnesota’s overtime laws require employers to pay one and one-half times an employee’s regular rate of pay for hours worked in excess of 48 in a seven-day workweek. Covered employers must comply with the federal Fair Labor Standards Act’s requirement to pay a non-exempt employee overtime for all hours worked in excess of 40 in a workweek. 

For more information on Minnesota’s overtime laws, please click HERE. 

Pay Frequency

Minnesota law requires employers to pay employees for all earned wages on a regularly, scheduled payday at least once every 31 days. 

Minnesota Unemployment

Taxable Wage Base ($000s):                                    $42,000 

New Employer Rate (% Taxable Wages):           1.0% - 9.0% (rates vary by industry)

Minnesota Income Tax Withholding

Minnesota requires employers to withhold income tax from the wages of residents and nonresidents. 

Every employer doing business in Minnesota must withhold state taxes from taxable wages paid to covered employees. 

Minnesota has reciprocal agreements with Michigan and North Dakota, provided that nonresidents certify that they are eligible to receive tax credits for income taxes that will be paid to their state of residence. Minnesota residents working in Michigan and North Dakota are exempted from withholding and tax filing requirements for those states. 

Minnesota State Resources

Mississippi Payroll Tax And Labor Laws

Get your Mississippi State Tax ID Number

Click HERE to obtain State Tax ID 

Click HERE to obtain State Unemployment Tax ID 

Mississippi Wage and Hour Laws

Minimum Wage

There is no state-mandated minimum wage law in Mississippi. Employers in Mississippi subject to the Fair Labor Standards Act follow the federal minimum wage standard of $7.25 per hour. 

Overtime

There is no state-mandated overtime law in Mississippi for private employers.  Employers in Mississippi covered by the Fair Labor Standards Act (FLSA) should follow the federal overtime rules which require employers to pay non-exempt employees time and one-half the employee’s regular rate of pay for hours worked in excess of 40 hours per workweek. 

Pay Frequency

Employers in the manufacturing and public service sectors with fifty or more employees must pay employees at least once every two weeks or twice during each calendar month, or in the alternative, on the second and forth Saturday of each month. 

Mississippi Unemployment

Taxable Wage Base ($000s):                          $14,000

New Employer Rate (% Taxable Wages):     1.2% (rate includes surcharges)

Employee Tax Rate (% Taxable Wages):       None

Mississippi Income Tax Withholding

Mississippi's law requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the State Tax Commission.

Mississippi State Resources

Missouri Payroll Tax And Labor Laws

Get your Missouri State Tax ID Number

Click HERE to obtain State Tax and Unemployment Tax ID 

Note: Missouri utilizes one application to receive an ID that is used for both State Income Tax and State Unemployment Insurance filings.

Missouri Wage and Hour Laws

Minimum Wage

Missouri minimum wage is $12.30 per hour. Employers engaged in retail or service businesses with annual gross income of less than $500,000 are exempt from the state minimum wage rate. 

For more information on Missouri’s minimum wage law, please click HERE. 

Overtime

Missouri overtime law requires employers to pay employees at least one and one-half times the employee’s regular rate of pay for hours worked in excess of 40 in a work week. Find more information HERE.

Pay Frequency

Missouri pay frequency laws require employers to pay employees for wages earned at least two times per month and within sixteen days of the close of each payroll period.  

Executive, administrative, professional employees and employees compensated in whole or in part on a commission basis may be paid their salaries or commissions once per month. 

Missouri Unemployment

Taxable Wage Base ($000s):                                $10,000

New Employer Rate (% Taxable Wages):             2.376%

Missouri Income Tax Withholding

Missouri requires all employers who have an office or do business in the state to withhold Missouri income tax from wages paid to covered employees. 

Missouri State Resources

Montana Payroll Tax And Labor Laws

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Click HERE to obtain State Tax ID 

Click HERE to obtain State Unemployment Tax ID 

Montana Wage and Hour Laws

Minimum Wage

Montana’s current minimum wage is $10.30 per hour.   For more information on Montana’s minimum wage law, please click HERE. 

Overtime

Montana’s overtime laws require covered employers to pay employees a rate of one and one half their regular rate of pay for all time worked over 40 hours in a seven-day workweek.  

For more information on Montana’s overtime law and exceptions, please click HERE. 

Pay Frequency

Montana pay frequency law requires employers to pay employees earned wages within 10 business days after wages are due and payable.  

For more information on Montana’s wage and hour laws, please click HERE. 

Montana Unemployment

Taxable Wage Base ($000s):                                       $43,500

New Employer Rate (% Taxable Wages):     1.0%-2.20% (rates vary by industry)

Employee Tax Rate (% Taxable Wages):                     None

Montana Income Tax Withholding

Montana requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of Revenue. 

Every employer in Montana that pays wages must withhold the state tax. Nonresident employers must withhold tax from wages paid for service provided within Montana. 

Montana State Resources

Nebraska Payroll Tax And Labor Laws

Get your Nebraska State Tax ID Numbers

Click HERE to obtain State Tax ID 

Click HERE to obtain State Unemployment Tax ID 

Nebraska Wage and Hour Laws

Minimum Wage

Nebraska’s minimum wage rate is currently $12.00 per hour. 

Overtime

There is no state-mandated overtime law in Nebraska for private employers. Employers in Nebraska  covered by the Fair Labor Standards Act (FLSA) should follow the federal overtime rules which require employers to pay non-exempt employees time and one-half the employee’s regular rate of pay for hours worked in excess of 40 hours per workweek. 

Pay Frequency

Nebraska’s pay frequency statute requires employers to pay employees on regular, designated paydays. 

Nebraska Unemployment

Taxable Wage Base ($000s):                                    $9,000 for Category 1-19 employers, $24,000 for category 20 employers

New Employer Rate (% Taxable Wages):               1.25% New Employer, 5.4% Construction

Employee Tax Rate (% Taxable Wages):                 None 

Nebraska Income Tax Withholding

The state requires employers to withhold income tax from the wages of residents and nonresidents under the Nebraska Revenue Act of 1967. 

If an employee is working in more than one state, the employer may be required to withhold for more than one state for the same employee. 

Nebraska State Resources

Nevada Payroll Tax And Labor Laws

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Click HERE to obtain State Unemployment Tax ID

Nevada Wage and Hour Laws

Minimum Wage

Nevada minimum wage law sets two separate wage rates, depending upon whether qualifying health benefits are offered/made available by the employer.  

  • For those employers offering qualifying health benefits, the minimum wage rate is currently $10.25 per hour.
  • For those employers not offering qualifying health benefits, the minimum wage rate is currently $11.25 per hour.

Please note that effective 7/1/2024, the two-tier minimum wage system will be eliminated and the minimum wage for all employers will be $12.00. For more information on Nevada’s minimum wage laws, please click HERE.

Overtime

Nevada overtime law requires employers to pay one-and one-half times an employee’s regular wage rate. 

For those employees paid LESS than 1-1/2 times the applicable minimum wage rate, the employer must pay employees overtime for hours worked over 8 hours in a 24 hour period or over 40 hours in a week.

For those employees paid MORE than 1-1/2 times the applicable minimum wage rate, the employer must pay employees overtime for hours worked over 40 hours in a week. 

Based on minimum wage rates, the daily overtime requirement would apply to the following employees: 

  • Employees who earn less than $10.25 per hour, who are offered qualified health benefits 
  • Employees who earn less than $11.25 per hour, who are not offered qualified health benefits. 
Pay Frequency

Nevada state code requires employers to pay employees no less than semimonthly. All payments for wages earned and unpaid before the first of the month are due no later than 8 am on the 15th day of the following month. All payments for wages earned and unpaid before the 16th day of the month are due no later than 8 am on the last day of the same month. 

Nevada Unemployment

Taxable Wage Base ($000s):                                  $40,600

New Employer Rate (% Taxable Wages) :          2.95 %

Nevada Income Tax Withholding

Nevada does not require income tax withholding. 

Nevada State Resources

New Hampshire Payroll Tax And Labor Laws

Get your New Hampshire State Unemployment Tax ID Numbers

Click HERE to obtain State Unemployment Tax ID 

New Hampshire Wage and Hour Laws

Minimum Wage

New Hampshire’s minimum wage rate is currently $7.25 per hour. 

For more information on New Hampshire’s minimum wage law, please click HERE. 

Overtime

New Hampshire’s overtime law requires covered employers to pay employees at a rate of one and one half for all hours worked in excess of 40 hours in any one week. 

Pay Frequency

New Hampshire’s pay frequency statute requires employers to pay employees all wages due within 8 days of the end of the work week for employees paid on a weekly basis. Employers must pay employees for all wages due within 15 days of the end of the work week for employees paid on a biweekly basis.

For more information on New Hampshire’s wage and hour laws, please click HERE. 

New Hampshire Unemployment

Taxable Wage Base ($000s):                                       $14,000

New Employer Rate (% Taxable Wages):   1.7% (rate include surcharges)

New Hampshire Income Tax Withholding

New Hampshire has no state income tax.

New Hampshire State Resources

New Jersey Payroll Tax And Labor Laws

Get your New Jersey State Tax ID Number

Click here to obtain State Tax ID

Click here to obtain State Unemployment Tax ID

New Jersey Wage and Hour Laws

Minimum Wage

New Jersey’s minimum wage rate is currently $15.13 per hour for most workers. More detailed information related to the specifics of New Jersey’s minimum wage rates can be found here.

Overtime

New Jersey’s overtime provisions require covered employers to pay overtime at a rate of 1.5 times the employee’s rate of pay for hours worked over 40 in a 7-day workweek with the exception of certain exempted professions as provided by the federal Fair Labor Standards Act (FLSA).

For more detailed information regarding New Jersey’s overtime regulations, please click HERE.

Pay Frequency

New Jersey requires most employees to pay wages at least twice during each calendar month, on regular paydays designated in advance by the employer. However, for certain executive, supervisory, or other special classes of workers, payment can be made once a month if there is a regularly established schedule.

For more detailed information on New Jersey’s pay frequency guidelines, please click here.

New Jersey Unemployment

Taxable Wage Base ($000s):                                            $42,300

New Employer Rate (% Taxable Wages):                        3.2825%

New Jersey Income Tax Withholding

New Jersey requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Division of Taxation.

All employers within the state that pay wages subject to withholding are required to withhold the state tax from the wages and salaries of both resident and nonresident employees.

New Jersey State Resources

New Mexico Payroll Tax And Labor Laws

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Click HERE to obtain State Tax ID 

Click HERE to obtain State Unemployment Tax ID

New Mexico Wage and Hour Laws

Minimum Wage

New Mexico’s minimum wage is currently $12.00 per hour. Please note that several local jurisdictions in New Mexico have their own minimum wage ordinances. 

For more information on New Mexico’s state and local minimum wage laws, please click HERE. 

Overtime

New Mexico’s overtime law requires employers to pay employees at a rate of one and one-half times their regular rate of pay for all hours worked over 40 in a seven-day workweek.  

Pay Frequency

New Mexico’s pay frequency statute requires employers to pay employees no more than 16 days apart. For wages earned from the 1st to the 15th day, employers shall pay by the 25th day of the month. For wages earned from the 16th to the last day of the month, employers shall pay by the 10th of the following month.  

New Mexico Unemployment

Taxable Wage Base ($000s):                               $30,100

New Employer Rate (% Taxable Wages)           1.00% – 1.12% (rate includes surcharges)

Employee Tax Rate (% Taxable Wages):             None

New Mexico Income Tax Withholding

New Mexico's law requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Taxation and Revenue Department. 

New Mexico State Resources

New York State Payroll And Payroll Taxes

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Click here to obtain State Tax ID 

Click here to obtain a State Unemployment ID 

New York Wage and Hour Laws

Minimum Wage

The minimum wage in New York is currently $16.00 per hour in New York City, Nassau, Suffolk, and Westchester Counties. The minimum wage in the remainder of the state is $15.00 per hour. Please note that the minimum wage rate varies depending upon location and industry in New York and that minimum wage rates for all jurisdictions are subject to change. More detailed information about New York’s minimum wage rates can be found here. 

Employers should verify they meet current state, county, and local requirements. 

Overtime

New York generally requires overtime payment at a rate of one and one-half times the employee’s regular rate of pay for hours worked over 40 in a payroll week. For more detailed information and specific exclusions, please click here. 

Pay Frequency

New York state labor law requires manual workers to be paid weekly, and most other workers must be paid at least twice per month. More detailed information about New York’s pay frequency regulations can be found here. 

New York Unemployment

Taxable Wage Base ($000s):                         $12,500 

New Employer Rate (% Taxable Wages):      4.025%

New York Income Tax Withholding

New York requires employers to withhold state income tax from employee wages and remit the amounts withheld to the Department of Taxation and Finance. 

All employers paying wages subject to New York's income tax law must withhold from all payments of taxable wages paid to residents regardless of where their services are performed and from payments of taxable wages paid to nonresidents for services performed within the state. 

New York State Resources

North Carolina Payroll Tax And Labor Laws

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Click HERE to obtain State Tax ID 

Click HERE to obtain State Unemployment Tax ID 

North Carolina Wage and Hour Laws

Minimum Wage

The minimum wage in North Carolina is currently $7.25 per hour. Agricultural and domestic employees are subject to the federal minimum wage rate which is also $7.25 per hour for nonexempt employees. 

For more information regarding North Carolina’s minimum wage rates, please click HERE.

Overtime

North Carolina requires employers to pay non-exempt employees time and one half the employee’s regular rate of pay for hours worked over 40 in a workweek.  

For more information regarding North Carolina’s overtime pay rules, please click HERE.  

Pay Frequency

North Carolina requires employers to pay wages on regular pay days for pay periods which may be daily, weekly, bi-weekly, semi-monthly, or monthly.  If prescribed in advance, payments for bonuses and commissions may be paid as infrequently as annually.  

North Carolina Unemployment

Taxable Wage Base ($000s):                          $31,400

New Employer Rate (% Taxable Wages):       1.0%

Reimbursables are required to pay 1.00% for their first 4 quarters of liability.

North Carolina Income Tax Withholding

North Carolina requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of Revenue. 

Any employer that does business or has an employee in North Carolina, whether the employer is a state resident or not, must withhold state tax. However, to avoid double taxation for residents, North Carolina withholding is not required if the employer is required to withhold taxes from those wages for the other state or jurisdiction. 

North Carolina State Resources

North Dakota Payroll Tax And Labor Laws

Get your North Dakota State Tax ID and Unemployment Tax ID Numbers

Click HERE to obtain State Tax ID 

Click HERE to obtain State Unemployment Tax ID 

North Dakota Wage and Hour Laws

Minimum Wage

North Dakota’s minimum wage rate is currently $7.25 per hour. 

For more information on North Dakota’s minimum wage law, please click HERE.

Overtime

North Dakota requires employers to pay employees at a rate of one and one half for all hours worked in excess of 40 hours in any workweek. 

For more information on North Dakota’s overtime law, please click HERE. 

Pay Frequency

North Dakota’s pay frequency statute requires employers to pay employees all wages due at least once each calendar month on a regular payday designated in advance. 

North Dakota Unemployment

Taxable Wage Base:                                                      $43,800

New Employer Rate (% Taxable Wages) :                      1.09% Non-construction (6.08% if negative account balance), 9.68% Construction 

Employee Tax Rate (% Taxable Wages):                     None

North Dakota Income Tax Withholding

North Dakota requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the State Tax Commissioner. 

Employers are required to withhold North Dakota income tax if the employer has one or more employees working in North Dakota and the employer is required to withhold federal income tax. 

North Dakota State Resources

Ohio Payroll Tax And Labor Laws

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Click here to obtain State Tax ID

Click here to obtain a State Unemployment ID

Ohio Wage and Hour Laws

Minimum Wage

Ohio minimum wage rate is currently $10.45 per hour for non-tipped employees.

Overtime

Ohio’s overtime law requires employees to be paid at a rate of 1.5 times the employee’s wage rate for hours worked over 40 in a work week, except for those employers grossing less than $150,000 per year.

Pay Frequency

Ohio requires employers to pay employees no less than on or before the 15th and 30th of each month.

Ohio Unemployment

Taxable Wage Base ($000s):                                                   $9,000

New Employer Rate (% Taxable Wages):                             2.7% New Employer, 5.6% Construction

Ohio Income Tax Withholding

Ohio's law requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of Taxation.

Generally, employers required to withhold federal income tax must also withhold Ohio income tax.

Ohio State Resources

Oklahoma Payroll Tax And Labor Laws

Get your Oklahoma State Tax ID Number

Click HERE to obtain State Tax ID 

Click HERE to obtain State Unemployment Tax ID 

Oklahoma Wage and Hour Laws

Minimum Wage

Oklahoma follows the federal minimum wage standard of $7.25 per hour. 

For more information on Oklahoma’s minimum wage rules, please click HERE.

Overtime

Oklahoma follows the federal overtime laws as prescribed in the Fair Labor Standards Act (FLSA). 

For more information on Oklahoma’s overtime rules, please click HERE.

Pay Frequency

Oklahoma labor rules require employers to pay all wages to nonexempt employees at least twice per calendar month on scheduled paydays. Exempt employees must be paid at least once per calendar month. 

For more information on Oklahoma’s pay frequency rules, please click HERE.

Oklahoma Unemployment

Taxable Wage Base ($000s):                                   $25,700

New Employer Rate (% Taxable Wages):                   1.5%

Oklahoma Income Tax Withholding

Oklahoma requires employers to withhold state income tax from their employees' wages and remit the amounts withheld to the Withholding Tax Division, Oklahoma Tax Commission. 

All employers paying wages subject to withholding are required to withhold state income tax from wages earned by resident employees within the state and from wages earned by nonresident employees in the state. If an Oklahoma resident earns wages outside the state subject to another jurisdiction's withholding, Oklahoma withholding is not required. However, should the other state not have an income tax law, the employer must withhold Oklahoma tax from those wages earned in that state. 

Oklahoma State Resources

Oregon Payroll Tax And Labor Laws

Get your Oregon State ID Number

Click HERE to obtain State Tax and Unemployment ID 

Note: Oregon utilizes one application to receive an ID that is used for both State Income Tax and State Unemployment Insurance filings.

Oregon Wage and Hour Laws

Minimum Wage

Oregon minimum wage law requires employers pay a wage rate that is dependent upon location. 

  • $13.20 per hour for non-urban areas
  • $14.20 per hour for standard counties
  • $15.45 per hour in metro areas

For more information on Oregon’s minimum wage law, please click HERE. 

Overtime

Oregon law requires most employers to pay workers overtime at 1.5 times the worker’s regular rate of pay for all hours worked over 40 in a workweek.  

For more information on Oregon’s overtime laws, please click HERE. 

Pay Frequency

Oregon law requires employers to pay employees on a regular pay schedule with paydays no more than 35 days apart.

Oregon Unemployment

Taxable Wage Base ($000s):                                       $52,800

New Employer Rate (% Taxable Wages):                      2.4%

Oregon Income Tax Withholding

Employers in or doing business in Oregon must withhold tax from all wages paid to Oregon residents for service performed both within and without the state and from wages paid to nonresidents for service within Oregon. 

Employers located outside Oregon are not required to withhold Oregon tax, even from Oregon residents. However, such employers are requested to withhold Oregon tax as a convenience to Oregon residents.

Oregon State Resources

Pennsylvania Payroll Tax And Labor Laws

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Click here to obtain SUI and WH IDs’.

Pennsylvania Wage and Hour Laws

Minimum Wage

Pennsylvania minimum wage law is currently $7.25 per hour and states that minimum wage shall be paid for hours worked, regardless of the frequency of payment and regardless of whether the wage is paid on an hourly, salaried, or commissioned, piece rate, or any other basis.

Overtime

Pennsylvania overtime law requires that each employee shall be paid for overtime not less than 1.5 times the employee’s regular rate of pay for all hours in excess of 40 hours in a workweek.

Pay Frequency

Pennsylvania law provides that every employer shall pay all wages, other than fringe benefits and wage supplements, due its employees on regularly scheduled paydays designated in advance by the employer. Payment for overtime must be included with wages for the next following pay period.

The waiting time between the end of a pay period and payday must not exceed: (a) the time specified in a written contract between employer and employee, or (b) the standard time lapse customary in the trade, or (c) 15 days.

Pennsylvania Unemployment

Taxable Wage Base ($000s):                                               $10,000

New Employer Rate (% Taxable Wages):                      3.822% Non-Construction, 10.5924% Construction

Pennsylvania Income Tax Withholding

Pennsylvania requires employers to withhold state income tax from their employees' wages and remit the amounts withheld to the Revenue Department.

Every employer that has an office or does business in Pennsylvania that pays compensation must withhold state income tax from each payment of wages to employees. Tax must be withheld from wages of resident employees for services performed either within or outside Pennsylvania and from wages of nonresident employees for services within the state.

Pennsylvania State Resources

Rhode Island Payroll Tax And Labor Laws

Get your Rhode Island State Tax ID Numbers

Click HERE to obtain State Tax ID and State Unemployment Tax ID

Rhode Island Wage and Hour Laws

Minimum Wage

Rhode Island’s minimum wage rate is currently $14.00 per hour. It will increase to $15 per hour on January 1, 2025.

Overtime

Rhode Island’s overtime law requires employers to pay non-exempt employees one and one-half their regular rate of pay for hours worked over 40 in a workweek. 

Generally, work performed on Sundays and holidays must also be paid at a rate of one and one-half times the employee’s regular rate of pay. Learn more HERE.

Pay Frequency

Rhode Island’s pay frequency law requires employers to pay non-exempt employees weekly on regular, established paydays within nine days of the end of the payroll period. Employees whose compensation is fixed at a biweekly, semi-monthly, monthly or yearly rate may be paid at those frequencies. 

For more information on Rhode Island’s wage laws including exemptions and special exceptions, please click HERE.  

Rhode Island Unemployment

Taxable Wage Base ($000s):                                29,200  (except those in high tax group whose wage base is $30,700) 

New Employer Rate (% Taxable Wages):            0.79% 

Employee Tax Rate (% Taxable Wages):             None 

Rhode Island Income Tax Withholding

If a Rhode Island resident is subject to withholding in another state, the amount of that withholding may be used as a credit against their Rhode Island tax liability. As a convenience to Rhode Island residents working out of state, employers in other states may opt to withhold Rhode Island taxes. 

Rhode Island State Resources

South Carolina Payroll Tax And Labor Laws

Get your South Carolina State Tax ID Number

Click HERE to obtain State Tax ID 

Click HERE to obtain State Unemployment Tax ID 

South Carolina Wage and Hour Laws

Minimum Wage

There is no state-mandated minimum wage law in South Carolina. Employers in South Carolina subject to the Fair Labor Standards Act follow the federal minimum wage standard of $7.25 per hour. 

Overtime

There is no state-mandated overtime law in South Carolina for private employers. Employers in South Carolina subject to the Fair Labor Standards Act should follow the federal overtime rules. 

Pay Frequency

South Carolina pay frequency laws require employers to pay wages at the time and place employees are notified of at the time of hire unless notice of any change is made within at least seven calendar days.  

South Carolina Unemployment

Taxable Wage Base ($000s):                              $14,000

New Employer Rate (% Taxable Wages):             0.41%

South Carolina Income Tax Withholding

Employers in South Carolina must withhold state income taxes from wages paid to nonresidents for services performed within South Carolina. Residents working outside of South Carolina are also subject to withholding for that income.

South Carolina State Resources

South Dakota Payroll Tax And Labor Laws

Get your South Dakota Unemployment Tax ID Number

Click HERE to obtain State Unemployment Tax ID

South Dakota Wage and Hour Laws

Minimum Wage

South Dakota’s minimum wage rate is adjusted annually based on the Consumer Price Index (CPI). The current minimum wage rate is $11.20 per hour.

For more information on South Dakota’s minimum wage law, please click HERE. 

Overtime

There is no state-mandated overtime law in South Dakota for private employers. Employers in South Dakota covered by the Fair Labor Standards Act (FLSA) follow the federal overtime rules which require employers to pay non-exempt employees time and one-half the employee’s regular rate of pay for hours worked in excess of 40 hours per workweek. 

Pay Frequency

South Dakota’s pay frequency statute requires employers to pay employees at least once per calendar month or on regular paydays designated in advance.  

South Dakota Unemployment

Taxable Wage Base ($000s):                                            $15,000 

New Employer Rate (% Taxable Wages):          1.2% or 1.0% New Employer, 6.0% or 3.0% New Construction

South Dakota has no state personal income tax.

South Dakota State Resources

Employers in South Carolina must withhold state income taxes from wages paid to nonresidents for services performed within South Carolina. Residents working outside of South Carolina are also subject to withholding for that income.

South Carolina State Resources

Tennessee Payroll Tax And Labor Laws

Get your Tennessee State Tax ID Number

Click HERE to obtain State Unemployment Tax ID 

Tennessee Wage and Hour Laws

Minimum Wage

There is no state-mandated minimum wage law in Tennessee. Employers covered by the Fair Labor Standards Act (FLSA) must follow the federal minimum wage standard of $7.25 per hour. 

Overtime

There is no state-mandated overtime law in Tennessee for private employers. Covered employers in Tennessee must follow the federal overtime laws as prescribed in the Fair Labor Standards Act (FLSA). 

Pay Frequency

Tennessee wage laws require employers to pay employee wages no less frequently than once per month. For those employers paying wages once per month, wages are due to employees no later than the 5th day of the succeeding month.  

If an employer pays wages in two or more pay periods per month: 

  • Wages earned prior to the 1st day of the month shall be due no later than the 20th day of the following month; and 
  • Wages earned prior to the 16th day of the month shall be due no later than the 5th day of the following month. 

For more information on Tennessee’s labor laws, please click HERE. 

Tennessee Unemployment

Taxable Wage Base ($000s):                                              $7,000 

New Employer Rate (% Taxable Wages):       2.7%-  5.0%  (rates vary by industry) 

Employee Tax Rate (% Taxable Wages) :                       None 

Tennessee Income Tax Withholding

Tennessee does not require state income tax withholding.

Tennessee State Resources

Texas Payroll Taxes And Employer Taxes

Get your Texas State Tax ID Number

Click here to obtain State Unemployment Tax ID

Texas Wage and Hour Laws

Minimum Wage

The Texas Minimum Wage Act adopts the federal minimum wage rate, which is currently $7.25 per hour, with some exemptions. (Learn more here.)

Overtime

There is no state-mandated overtime law in Texas. Texas follows the federal overtime laws prescribed in the Fair Labor Standards Act (FLSA).

Pay Frequency

Each employee exempt from the overtime provisions of the federal Fair Labor Standards Act (FLSA) must be paid at least once a month; others must be paid at least twice a month. Semi-monthly pay periods must contain an equal number of days as nearly as possible. Within those limitations, an employer may designate any paydays they choose.

Employers must post notices of paydays in conspicuous places in the workplace. If an employer does not designate paydays, the employer's paydays are the first and 15th of each month.

Texas Unemployment

Taxable Wage Base ($000s):                                          $9,000

New Employer Rate (% Taxable Wages):       2.7% (rate includes surcharges)

Texas Income Tax Withholding

Texas has no state income tax.

Texas State Resources

Utah Payroll Tax And Labor Laws

Get your Utah State Tax ID Numbers

Click HERE to obtain State Tax ID and State Unemployment Tax ID

Utah Wage and Hour Laws

Minimum Wage

Utah minimum wage rate is currently $7.25 per hour.

For more information on Utah’s minimum wage law, please click HERE.

Overtime

There is no state-mandated overtime law in Utah. Utah follows the federal overtime laws as prescribed in the Fair Labor Standards Act (FLSA).

Pay Frequency

Utah’s Payment of Wages Act requires employers to pay employees for wages earned at least semimonthly on paydays designated in advance and within 10 days after the close of the pay period.

Employees hired on a yearly salary may be paid on a monthly basis if wages are paid within 7 days after the end of the month for which services were rendered.

For more information on Utah’s pay frequency law, please click HERE.

Utah Unemployment

Taxable Wage Base :                                             $47,000

New Employer Rate (% Taxable Wages):           1.4% - 6.5%  (7.3% for new out-of-state contractors)

Employee Tax Rate (% Taxable Wages):             None

Utah Income Tax Withholding

Utah requires employers to withhold state income tax from their employees' wages and remit the amounts withheld to the State Tax Commission.

Utah State Resources

Vermont Payroll Tax And Labor Laws

Get your Vermont State Tax ID and Unemployment Tax ID Numbers

Click HERE to obtain State Tax ID 

Click HERE to obtain State Unemployment Tax ID 

Vermont Wage and Hour Laws

Minimum Wage

Vermont’s minimum wage rate is currently $13.66 per hour. Find more information HERE.

Overtime

Vermont’s overtime law requires employers to pay employees at a rate of one and one- half times their regular rate of pay for hours worked over 40 in a workweek. 

Pay Frequency

Vermont’s pay frequency statute requires employers to pay employees on a weekly basis; however, with written notice, employers may pay employees on a bi-weekly or semi-monthly basis. All paydays shall be within six days of the last day of the pay period. 

For more information on Vermont’s employment laws, please click HERE. 

Vermont Unemployment

Taxable Wage Base ($000s):                                    14,300

New Employer Rate (% Taxable Wages) :    1.0%– 4.7%  (rates vary by industry) 

Employee Tax Rate (% Taxable Wages) :         None 

Vermont Income Tax Withholding

Vermont requires employers to withhold state income tax from their employees' wages and remit the amounts withheld to the Vermont Department of Taxes. 

Employers located in Vermont or out-of-state employers with employees working in the state are required to withhold Vermont income tax from Vermont residents or from residents of other states working in Vermont. As a convenience to their employees residing in Vermont, out-of-state employers with no activities in the state may withhold Vermont income tax from the wages earned out-of-state by these employees. 

Vermont State Resources

Virginia Payroll Tax And Labor Laws

Get your Virginia State Tax ID Number

Click HERE to obtain State Tax and Unemployment ID 

Note: Virginia utilizes one joint application to receive two separate IDs, one for State Income Tax and one for State Unemployment Insurance filings.

Virginia Wage and Hour Laws

Minimum Wage

Virginia’s minimum wage rate is currently $12.00 per hour. 

For more information on Virginia’s minimum wage rate rules, please click HERE. 

Overtime

Virginia law requires most employers to follow the federal overtime laws as prescribed in the Fair Labor Standards Act (FLSA). 

Pay Frequency

Virginia’s pay frequency statute requires employers to pay employees on a regular schedule with salaried employees paid at least once per month and hourly employees paid at least once every two weeks or twice in each month. 

For more information on Virginia’s pay frequency statute, please click HERE. 

Virginia Unemployment

Taxable Wage Base ($000s):                                      $8,000

New Employer Rate (% Taxable Wages):         2.53% In State New Employer, 6.23% Out of State Contractor

(rates include surcharges) 

Virginia Income Tax Withholding

Virginia law requires employers to withhold state income tax from their employees' wages and remit the amounts withheld to the Department of Taxation. 

Virginia State Resources

Washington Payroll Tax And Labor Laws

Get your Washington State Tax ID Number

Click HERE to obtain State Tax ID

Click HERE to obtain State Unemployment Tax ID

Washington Wage and Hour Laws

Minimum Wage

The minimum wage in the state of Washington is $16.28 per hour. For more information on Washington’s minimum wage rules, please click HERE.

Please note that several cities within Washington have their own separate minimum wage rates which are higher than the state mandated rate and that minimum wage rates for all jurisdictions are subject to change. Employers should verify they meet current state, county, and local requirements.

Overtime

Employers must pay most employees 1.5 the employee’s regular rate of pay for any hours worked over 40 in a workweek consisting of seven consecutive days which begin on the same day and time. For more information on Washington’s overtime rules, please click HERE.

Pay Frequency

Employers in Washington must pay employees for all work performed at the agreed-upon wage rate on a regular, scheduled payday at least once per month. For more information on Washington’s pay requirement rules, please click HERE.

Washington Unemployment

Taxable Wage Base ($000s):                          $67,600

New Employer Rate (% Taxable Wages):     115% of the average industry rate

Washington Income Tax Withholding

Washington has no state income tax.

Washington State Resources

West Virginia Payroll Tax And Labor Laws

Get your West Virginia State Tax ID Numbers

Click HERE to obtain State Tax ID

Click HERE to obtain State Unemployment Tax ID

West Virginia Wage and Hour Laws

Minimum Wage

West Virginia’s minimum wage rate is currently $8.75 per hour. 

For more information on West Virginia’s minimum wage laws, please click HERE.

Overtime

West Virginia’s overtime law covers certain employers who are not already covered by federal overtime requirements of the Fair Labor Standards Act (FLSA). For those employers not covered by FLSA overtime requirements, West Virginia’s state overtime law requires employers to pay employees one and one-half times their regular rate of pay for all hours worked over 40 within the same seven consecutive day workweek. To be subject to West Virginia’s overtime laws, an employer must meet all of the conditions below:

  • The company does not qualify for federal enterprise coverage;
  • 80% of the company’s employees do not qualify individually for federal overtime coverage based on interstate commerce activity under the work duties test; and
  • The company has the required six non-exempt employees working at any one separate, distinct, and permanent business location.

For more information on West Virginia’s overtime laws, please click HERE.

Pay Frequency

West Virginia’s pay frequency statute requires employers to pay employees at least twice per month for all wages earned on scheduled paydays with no more than 19 days between paydays.

For more information on West Virginia’s pay frequency laws, please click HERE.

Taxable Wage Base ($000s):                            $9,521

New Employer Rate (% Taxable Wages):       2.7% In-State New Employer, 8.5% Out-of-State Construction

Employee Tax Rate (% Taxable Wages):         None

West Virginia Income Tax Withholding

West Virginia law requires employers to withhold state income tax from their employees' wages and remit the amounts withheld to the Department of Revenue.

West Virginia has reciprocal withholding agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia. Persons residing in those states and who are employed in West Virginia or by West Virginia firms are exempt from West Virginia withholding taxes on wages and salaries earned in the state.

West Virginia State Resources

Wisconsin Payroll Tax And Labor Laws

Get your Wisconsin State Tax ID Number

Click Here to Obtain State Tax ID

Click Here to Obtain State Unemployment Tax ID

Did you know that Wisconsin has reciprocal withholding agreements with Illinois, Indiana, Kentucky and Michigan to exempt Wisconsin residents working in those states from income tax liability and tax filing requirements in those states? Residents of the reciprocating states have the same exemptions on compensation earned in Wisconsin.

Wisconsin Wage and Hour Laws

Minimum Wage

Employers must pay employees covered by Wisconsin's minimum wage law at least $7.25*** an hour. All employees are covered.

Wisconsin Payroll for Employers

Employers covered by Wisconsin's wage payment law must pay wages at least monthly and not more than 31 days following the close of a pay period. Workers under valid collective bargaining agreements can be paid on different payment schedules.

Wisconsin Unemployment:

Taxable Wage Base ($000s):                                       $14,000

New Employer Rate (% Taxable Wages):          New Employer 3.05% - 3.25%, Construction 2.90% - 3.10%

Wisconsin Income Tax Withholding

Wisconsin requires employers to withhold state personal income tax (PIT) from their employees' wages and remit the amounts withheld to the Department of Revenue.

Wisconsin has reciprocal withholding agreements with Illinois, Indiana, Kentucky, and Michigan.

Wisconsin Benefits

Wisconsin Voting Rights:

Employer Right to Schedule Voting Hours:         Yes

Pay Deduction for Voting Time Leave:                   Yes

Wisconsin requires employers to allow employees sufficient leave time to vote.

All employers in Wisconsin must allow employees time off to vote. This summary is restricted to coverage of private employers. Employers must grant employees three hours of voting time leave. Employers can designate hours of voting time leave.

Wisconsin State Tax Resources

Wyoming Payroll Tax And Labor Laws

Get your Wyoming State Tax ID Numbers

Click HERE to obtain State Unemployment Tax ID

Wyoming Wage and Hour Laws

Minimum Wage

Wyoming’s minimum wage rate is $5.15 per hour. Employers in Wyoming subject to the Fair Labor Standards Act follow the federal minimum wage standard of $7.25 per hour.

Overtime

There is no state-mandated overtime law in Wyoming. Wyoming follows the federal overtime laws as prescribed in the Fair Labor Standards Act (FLSA).

Pay Frequency

Wyoming’s pay frequency statute does not require specific pay days for most industries; however, for employers engaged in railroads, mines, refineries, oil and gas production, factories, mills, or workshops shall pay their employees semimonthly. For wages earned during the first half of the month, employees shall be paid first day of the following month. For wages earned during the 2nd half of the month, employees shall be paid by the fifteenth of the following month.

Wyoming Unemployment

Taxable Wage Base ($000s):                                              $30,900

New Employer Rate (% Taxable Wages):          1.14% – 8.64%

Employee Tax Rate (% Taxable Wages):                   None

Wyoming Income Tax Withholding

Wyoming has no state income tax.

Wyoming State Resources