|
California
Payroll Tax Deadline Relief - Employers in counties impacted by Hurricane Hilary can request up to a two-month extension for filing state payroll reports and/or depositing state payroll taxes, without incurring penalties or interest. For more information, click here.
State Minimum Wage Increase – The California minimum wage will increase to $16 per hour effective 1/1/24, up from $15.50 per hour. Local minimum wage levels that are higher than the state’s take precedence.
Garnishment Changes – Effective 9/1/23, the maximum amount of disposable earnings subject to garnishment cannot exceed the lesser of 20% of the individual’s disposable earnings for the week or 40% of the amount by which the disposable earnings for that week exceeded 48 times the state minimum hourly wage.
Fast Food Bill Referendum – A new bill (Assembly Bill 1228) currently on its way to Governor Newsom will require fast-food employers in California to pay at least $20 per hour to all workers, effective April 1, 2024. A pending referendum called by the fast-food industry seeks to repeal a government Fast Food Council meant to regulate the industry in the state. The bill notes that if the referendum fails or is withdrawn, the council would be instated until January 1, 2029. The Council's purpose is to set minimum standards on wages, working hours, and other working conditions in the industry beginning March 15, 2024. A deal reached between industry representatives and the largest union covering fast-food workers struck language from the bill that would hold the corporate headquarters of each fast-food company responsible for the labor violations of each of its franchisees (L. 2023, A1228).
Colorado
State Minimum Wage Increase – Effective 1/1/24, the Colorado minimum wage will increase to $14.42 per hour from $13.65 per hour. The tip credit will remain at $3.02 per hour.
Edgewater Minimum Wage and Tip Credit – Effective 1/1/24, the city of Edgewater, CO will implement a local minimum age and tip credit.
Florida
Minimum Wage Increase – Effective 9/30/2023, the Florida minimum wage will increase to $12.00 per hour.
Georgia
Time Off to Vote – As of 7/1/23, employers are required to provide employees with up to 2 hours of time off to vote on either one of the days designated for advance in-person voting or on the day the primary or general election is held. Employees are required to give employers notice of the intent to take off time to vote. A prior provision in the law stated employers were not required to provide time off if the employee had two non-work hours prior to the time their shift began or after it ended, but this provision no longer applies. The employer may specify which hours an employee can take off to vote.
Hawaii
Disaster Relief – Employers affected by recent wildfires can request extensions through the state’s Department of Taxation for filing and paying taxes.
Illinois
Evanston Hourly Worker Schedule Protection – Effective 9/1/23, the Fair Workweek Ordinance requires employers to provide good-faith, written estimates of projected work schedules for the first 90 days of employment and at least 14 days’ advance notice of work schedules for existing employees. This applies to employers in the building services, hospitality, manufacturing, restaurant and food service, retail, and warehouse industries. More information is available from the city of Evanston website by clicking here.
Pay Scale Communication Requirements – Effective 1/1/25, employers will be required to provide a position’s pay scale and benefits in job postings.
Indiana
Form WH-4 Revision – Form WH-4, Employee’s Withholding Exemption and County Status Certificate has been revised. The updated form can be found by clicking here.
Updated Withholding Calculations – Effective 9/15/23, the state provides a new tax exemption for first-time qualifying children. More information about the updated calculations can be found on the Department of Revenue website by clicking here.
Iowa
Unemployment Rates for 2024 – Iowa’s 2024 unemployment tax rates will remain the same, while the taxable wage base will increase to $38,200 from the current $36,100.
Maryland
Earned Wage Access Guidance – The Maryland Commissioner of Financial Regulation has issued a consumer advisory regarding earned wage access products, which can be found by clicking here.
Minnesota
Minimum Wage Increase – Effective 1/1/24, the state’s minimum wage for employees of large employers (those with annual gross revenues of $500,000 or more) will increase to $10.85 and for small employers (those with annual gross revenues of less than $500,000) will increase to $8.85 per hour.
New Jersey
Nonresident Employees Working in NJ – The state’s Division of Taxation has issued guidance for the “convenience of the employer test” that is retroactive to 1/1/23.
South Carolina
Remote Workers – The Department of Revenue has posted tax tips for remote workers and their employers.
Texas
State Law Preempts Local Regs – House Bill 2127, effective 9/1/23, blocks local jurisdictions from adopting, enforcing, or maintaining any ordinance in a field of regulation covered by the state’s labor code. This includes employment leave, hiring practices, employee benefits, scheduling practices, or any other terms of employment that exceed or conflict with federal or state laws. This affects paid sick leave laws previously passed in Austin, Dallas, and San Antonio that never took effect due to ongoing court cases.
Washington
Wage Reporting Change – Beginning with Q3 2023 wage reports due 10/31/23, paid family and medical leave and long-term care insurance contributions must be reported at the same time on the same report. New file specifications and templates are available here.
West Virginia
Withholding FAQs – The Virginia Tax Division has provided online Withholding Tax Questions and Answers.
| 
