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Payroll for small business owners is not a universal language. While you know your employees need to get paid properly and taxes must be filed, it’s hard to take advice from other small business owners since payroll rules and regulations differ depending on the state. For example, minimum wage rates, payroll schedules, unemployment policies, state reciprocity rules, and how you handle an employee’s final paycheck can vary widely from one state to another.
We’ve broken down the key things you need to know to tackle small business payroll in your state in the links below. But first, let’s dive into some general information all small business owners should be aware of no matter which state they’re in.
A state tax ID is essentially another name for your employer identification number (EIN). An EIN is what you need to pay federal taxes, hire employees, and apply for any business loans.
If your small business also needs to pay state taxes, this may require a different number. Again, this varies by state, so you’ll want to check the rules for your state. This page on state and federal tax IDs from the U.S. Small Business Association is a good resource.
If your small business has employees, then you are required for filing for unemployment insurance. Not only do the rules for acquiring an unemployment tax ID vary by state, but they also vary by business type. This means general business, non-profit, household, agricultural, government, or Indian tribes have different policies.
The best resource for understanding the requirements to obtain an unemployment tax ID in your state is looking at the rules set forth by the U.S. Department of Labor.
When ranking your favorite seasons, we guess tax season isn’t at the top. In addition to filing federal income taxes, most business owners should also be filing a state income tax return.
Income rates range from zero to almost 13%. Yes, you read that right – some states don’t have income tax requirements! You’ll want to know the requirements for your state. Check out this list of state income tax rates that The Balance posted.
While the Federal Unemployment Tax Act (FUTA) must be paid regardless of where you’re located, it shouldn’t come as a surprise that each state also has its own State Unemployment Tax (SUTA) rules and regulations.
Every state has its own wage base, rates, and their own unemployment agency. If that isn’t complicated enough, these regulations are often changed year to year. Since SUTA is typically paid to the state an employee resides in, you may need to know the rules and regulations for multiple states depending on where your employees live.
Payroll is hard enough when you’re just following federal laws. But once you throw in state laws, payroll suddenly reaches new levels of complicated. Choosing an online payroll software to help you out can be an excellent decision.
At SurePayroll we stay on top of all federal, state, and local tax codes to ensure your small business is always compliant. Some states have more complex tax requirements at the jurisdiction level, and we work hard to help small business owners navigate those tax complexities. In fact, we support over 6,000 active taxes across the U.S.
To better understand the requirements for your state, learn more in the table below.
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.
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).
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.
Taxable Wage Base ($000s): $8,000
New Employer Rate (% Taxable Wages): 2.7%
Employee Tax Rate (% Taxable Wages): None
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.
Alaska’s minimum wage is currently $11.73 per hour.
For more information on Alaska’s minimum wage law, please click HERE.
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.
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.
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%
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.
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.
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).
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.
Taxable Wage Base ($000s): $8,000
New Employer Rate (% Taxable Wages): 2.0%
Employee Tax Rate (% Taxable Wages): None
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.
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.
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.
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.
Taxable Wage Base ($000s): $7,000
New Employer Rate (% Taxable Wages): 2.025% (rate includes surcharges)
Employee Tax Rate (% Taxable Wages): None
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.
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’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 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:
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.
Taxable Wage Base ($000s): $7,000
New Employer Rate (% Taxable Wages): 3.4%
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.
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.
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.
Colorado requires covered employers to pay employees time and one-half of the regular rate of pay for any work:
For more information on Colorado’s overtime rules, please click HERE.
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.
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 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.
Connecticut’s minimum wage rate is currently $15.69 per hour.
For more information on Connecticut’s minimum wage law, please click HERE.
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.
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.
Taxable Wage Base ($000s): $25,000
New Employer Rate (% Taxable Wages): 2.8%
Connecticut requires employers to withhold state income tax from employee's wages and remit the amounts withheld to the Department of Revenue Services.
Click HERE to obtain State Tax ID and State Unemployment Tax ID
Delaware’s minimum wage is currently $13.25 per hour.
For more information on Delaware’s minimum wage law, please click HERE.
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).
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.
Taxable Wage Base ($000s): $10,500
New Employer Rate (% Taxable Wages): 1.2%
Employee Tax Rate (% Taxable Wages): None
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.
Click here to obtain State Unemployment Tax ID
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.
There is no state-mandated overtime law in Florida. Florida follows the federal overtime laws prescribed in the Fair Labor Standards Act (FLSA).
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.
Taxable Wage Base ($000s): $7,000
New Employer Rate (% Taxable Wages): 2.7%
Florida has no state income tax.
Georgia’s minimum wage law follows the federal minimum wage which is currently $7.25 per hour.
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).
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.
Taxable Wage Base ($000s): $9,500
New Employer Rate (% Taxable Wages): 2.64 (rate includes surcharges)
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.
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’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.
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.
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.
Taxable Wage Base ($000s): $56,700
New Employer Rate (% Taxable Wages): 4.0%
Employee Tax Rate (% Taxable Wages): None
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.
Click HERE to obtain State Tax ID and State Unemployment Tax ID
Idaho’s minimum wage is currently $7.25 per hour.
For more information on Idaho’s minimum wage law, please click HERE.
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).
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.
Taxable Wage Base ($000s): $53,500
New Employer Rate (% Taxable Wages): 1.231% (Rate includes surcharges)
Employee Tax Rate (% Taxable Wages): None
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.
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.
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.
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.
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.
Taxable Wage Base ($000s): $13,590
New Employer Rate (% Taxable Wages): 3.950 % (rate includes surcharges)
Employee Tax Rate (% Taxable Wages): None
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.
Indiana minimum wage is currently $7.25 per hour.
For more information on Indiana’s minimum wage laws, please click HERE.
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.
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.
Taxable Wage Base ($000s): $9,500
New Employer Rate (% Taxable Wages): 2.5%
Employee Tax Rate (% Taxable Wages): None
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.
Iowa minimum wage rate is currently $7.25 per hour.
For more information on Iowa’s minimum wage law, please click HERE.
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.
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.
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 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.
Kansas’s minimum wage rate is currently $7.25 per hour.
For more information on Kansas’s minimum wage law, please click HERE.
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.
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.
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 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.
Kentucky follows federal minimum wage rates which is currently set at $7.25 per hour.
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.
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'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.
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.
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.
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.
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.
Taxable Wage Base ($000s): $7,700
New Employer Rate (% Taxable Wages): 1.15% – 2.86%
Employee Tax Rate (% Taxable Wages): None
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.
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.
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.
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.
Taxable Wage Base ($000s): $12,000
New Employer Rate (% Taxable Wages) : 1.97%
Employee Tax Rate (% Taxable Wages): None
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.
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’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.
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’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.
Taxable Wage Base ($000s): $8,500
New Employer Rate (% Taxable Wages): 2.3% New Employer, 5.4% Out of State Construction
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.
Massachusetts minimum wage is currently $15.00 per hour. For more details about the Massachusetts minimum wage program, please click here.
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.
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.
Taxable Wage Base ($000s): $15,000
New Employer Rate (% Taxable Wages): 1.87% New Employer, 3.76% Construction
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.
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.
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.
In general, Michigan employers may pay employees in one of several methods:
Taxable Wage Base ($000s): $9,500
New Employer Rate (% Taxable Wages): 2.7% New Employer, 6.3% New Construction
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.
Minnesota minimum wage rates vary depending on the size of the employer’s revenues.
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.
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.
Minnesota law requires employers to pay employees for all earned wages on a regularly, scheduled payday at least once every 31 days.
Taxable Wage Base ($000s): $42,000
New Employer Rate (% Taxable Wages): 1.0% - 9.0% (rates vary by industry)
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.
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.
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.
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.
Taxable Wage Base ($000s): $14,000
New Employer Rate (% Taxable Wages): 1.2% (rate includes surcharges)
Employee Tax Rate (% Taxable Wages): None
Mississippi's law requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the State Tax Commission.
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 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.
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.
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.
Taxable Wage Base ($000s): $10,000
New Employer Rate (% Taxable Wages): 2.376%
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.
Montana’s current minimum wage is $10.30 per hour. For more information on Montana’s minimum wage law, please click HERE.
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.
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.
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 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.
Nebraska’s minimum wage rate is currently $12.00 per hour.
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.
Nebraska’s pay frequency statute requires employers to pay employees on regular, designated paydays.
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
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.
Click HERE to obtain State Unemployment Tax ID
Nevada minimum wage law sets two separate wage rates, depending upon whether qualifying health benefits are offered/made available by the employer.
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.
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:
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.
Taxable Wage Base ($000s): $40,600
New Employer Rate (% Taxable Wages) : 2.95 %
Nevada does not require income tax withholding.
Click HERE to obtain State Unemployment Tax ID
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.
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.
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.
Taxable Wage Base ($000s): $14,000
New Employer Rate (% Taxable Wages): 1.7% (rate include surcharges)
New Hampshire has no state income tax.
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.
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.
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.
Taxable Wage Base ($000s): $42,300
New Employer Rate (% Taxable Wages): 3.2825%
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 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.
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.
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.
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's law requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Taxation and Revenue Department.
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.
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.
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.
Taxable Wage Base ($000s): $12,500
New Employer Rate (% Taxable Wages): 4.025%
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.
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.
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.
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.
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 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 Dakota’s minimum wage rate is currently $7.25 per hour.
For more information on North Dakota’s minimum wage law, please click HERE.
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.
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.
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 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.
Ohio minimum wage rate is currently $10.45 per hour for non-tipped employees.
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.
Ohio requires employers to pay employees no less than on or before the 15th and 30th of each month.
Taxable Wage Base ($000s): $9,000
New Employer Rate (% Taxable Wages): 2.7% New Employer, 5.6% Construction
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.
Oklahoma follows the federal minimum wage standard of $7.25 per hour.
For more information on Oklahoma’s minimum wage rules, please click HERE.
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.
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.
Taxable Wage Base ($000s): $25,700
New Employer Rate (% Taxable Wages): 1.5%
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.
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 minimum wage law requires employers pay a wage rate that is dependent upon location.
For more information on Oregon’s minimum wage law, please click HERE.
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.
Oregon law requires employers to pay employees on a regular pay schedule with paydays no more than 35 days apart.
Taxable Wage Base ($000s): $52,800
New Employer Rate (% Taxable Wages): 2.4%
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.
Click here to obtain SUI and WH IDs’.
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.
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.
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.
Taxable Wage Base ($000s): $10,000
New Employer Rate (% Taxable Wages): 3.822% Non-Construction, 10.5924% Construction
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.
Click HERE to obtain State Tax ID and State Unemployment Tax ID
Rhode Island’s minimum wage rate is currently $14.00 per hour. It will increase to $15 per hour on January 1, 2025.
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.
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.
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
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.
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.
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.
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.
Taxable Wage Base ($000s): $14,000
New Employer Rate (% Taxable Wages): 0.41%
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.
Click HERE to obtain State Unemployment Tax ID
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.
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.
South Dakota’s pay frequency statute requires employers to pay employees at least once per calendar month or on regular paydays designated in advance.
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.
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.
Click HERE to obtain State Unemployment Tax ID
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.
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).
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:
For more information on Tennessee’s labor laws, please click HERE.
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 does not require state income tax withholding.
Click here to obtain State Unemployment Tax ID
The Texas Minimum Wage Act adopts the federal minimum wage rate, which is currently $7.25 per hour, with some exemptions. (Learn more here.)
There is no state-mandated overtime law in Texas. Texas follows the federal overtime laws prescribed in the Fair Labor Standards Act (FLSA).
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.
Taxable Wage Base ($000s): $9,000
New Employer Rate (% Taxable Wages): 2.7% (rate includes surcharges)
Texas has no state income tax.
Click HERE to obtain State Tax ID and State Unemployment Tax ID
Utah minimum wage rate is currently $7.25 per hour.
For more information on Utah’s minimum wage law, please click HERE.
There is no state-mandated overtime law in Utah. Utah follows the federal overtime laws as prescribed in the Fair Labor Standards Act (FLSA).
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.
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 requires employers to withhold state income tax from their employees' wages and remit the amounts withheld to the State Tax Commission.
Vermont’s minimum wage rate is currently $13.66 per hour. Find more information HERE.
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.
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.
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 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.
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’s minimum wage rate is currently $12.00 per hour.
For more information on Virginia’s minimum wage rate rules, please click HERE.
Virginia law requires most employers to follow the federal overtime laws as prescribed in the Fair Labor Standards Act (FLSA).
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.
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 law requires employers to withhold state income tax from their employees' wages and remit the amounts withheld to the Department of Taxation.
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.
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.
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.
Taxable Wage Base ($000s): $67,600
New Employer Rate (% Taxable Wages): 115% of the average industry rate
Washington has no state income tax.
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.
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:
For more information on West Virginia’s overtime laws, please click HERE.
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 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.
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.
Employers must pay employees covered by Wisconsin's minimum wage law at least $7.25*** an hour. All employees are covered.
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.
Taxable Wage Base ($000s): $14,000
New Employer Rate (% Taxable Wages): New Employer 3.05% - 3.25%, Construction 2.90% - 3.10%
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.
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.
Click HERE to obtain State Unemployment Tax ID
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.
There is no state-mandated overtime law in Wyoming. Wyoming follows the federal overtime laws as prescribed in the Fair Labor Standards Act (FLSA).
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.
Taxable Wage Base ($000s): $30,900
New Employer Rate (% Taxable Wages): 1.14% – 8.64%
Employee Tax Rate (% Taxable Wages): None
Wyoming has no state income tax.
Small businesses and households get 6 months free!*