Multistate Payroll Guide, 2014 Edition

• Wage and Hours: Coverage includes the new federal minimum rates as well as the increased rates in many states
• Reporting and Recordkeeping Requirements: Coverage includes the penalties for not keeping the proper records
• Unemployment Taxes: Explanation of which state covers an employee who works in more than one state, what benefits are considered taxable wages, and the contribution rates and taxable wage base for each state
• Administration: Tables for how and when to pay an employee, which earnings are subject to child support or garnishment, and what are permitted deductions in each state

The 2014 Multistate Payroll Guide presents essential information in an easy-to-use format that is both concise and visually appealing. You can readily locate information concerning one state's treatment of a particular issue, or compare the treatment required by several different states - all in the same chart!

Text, tables, and appendices have been revised in the 2014 Multistate Payroll Guide to reflect changes in state requirements. Highlights include:

• The Supreme Court's recent decisions involving the marriage rights of same-sex couples are discussed, with special attention given to the state-law implications for payroll professionals
• The one-year delay in enforcement of the "employer mandate" of the Patient Protection and Affordable Care Act (PPACA), as well as delays involving the state-operated health insurance exchanges, are covered
• A new table has been added setting forth state requirements for supplemental wage withholding
• The states' progress in setting up health insurance exchanges, as required by the Patient Protection and Affordable Care Act (PPACA), are examined
• The effect of the federal American Taxpayer Relief Act, signed into law on January 3, 2013
• The proposed Working Families Flexibility Act of 2013 (H.R. 1406), a measure that would amend the FLSA to allow private employers to offer compensatory time off to employees in lieu of overtime pay, is covered
• Pennsylvania's recently enacted legislation concerning retention of withholding taxes for individuals employed in new jobs
• New laws on same-sex marriage, civil unions, and domestic partnerships as they affect state family and medical leave laws are incorporated
• Work-share programs recently adopted in several states are discussed
• A Domestic Workers' Bill of Rights, similar to the New York legislation, is under consideration in California and Illinois
• The states' progress in complying with the federal REAL ID Act and regulations is reviewed
• And more!