Payroll Maine, Unique Aspects of Maine Payroll Law and Practice

The Maine State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is: Maine Revenue Services Withholding Tax Division State Office Bldg. PO Box 1061 Augusta, ME 04332-1061 (207) 626-8475 [http://www.state.me.us/revenue/] Maine requires that you use Maine form “W-4ME, Employee's Maine Withholding Allowance Certificate” instead of Federal W-4 Form…

The Maine State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is:

Maine Revenue Services

Withholding Tax Division

State Office Bldg.

PO Box 1061

Augusta, ME 04332-1061

(207) 626-8475

[http://www.state.me.us/revenue/]

Maine requires that you use Maine form “W-4ME, Employee's Maine Withholding Allowance Certificate” instead of Federal W-4 Form for Maine State Income Tax Withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401 (k) to be treated in the same manner as the IRS code allows. In Maine cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401 (k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes. [http://www.state.me.us/revenue/]

In Maine supplementary wages are taxed at a 5% flat rate.

You must file your Maine State W-2s by magnetic media if you are required to file your federal W-2s by magnetic media.

The Maine State Unemployment Insurance Agency is:

Bureau of Employment Security

Division of Unemployment Compensation

PO Box 309

20 Union St.

Augusta, ME 04332-0309

(207) 287-3176

[http://www.state.me.us/labor/uitax/uctax.html]

The State of Maine taxable wage base for unemployment purposes is wages up to $ 12,000.00.

Maine requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.

Unemployment records must be retained in Maine for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; pay pay periods and pay dates; date and circumstances of termination.

The Maine State Agency charged with enforcing the state wage and hour laws is:

Department of Labor

Bureau of Labor Standards

Wage and Hour Division

45 State House Station

Augusta, ME 04333-0045

(207) 624-6400

[http://www.maine.gov/labor/labor_laws/wagehour.html]

The minimum wage in Maine is $ 6.25 per hour.

The general provision in Maine concern paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

Maine State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

  • Employee's name
  • Employee's address
  • Employee's date of birth.
  • Employee's UBI or UI number.
  • Employee's social security number
  • Employer's name
  • Employers address
  • Employer's Federal Employer Identification Number (EIN)

This information must be reported within 7 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a written warning penalty then a $ 200 per month penalty for a late report in Maine.

The Maine new hire-reporting agency can be reached at 207-287-2886 or on the web at [http://state.me.us/dhs/bfi/dser/New_Hire.htm].

Maine does allow compulsory direct deposit but the employee's choice of financial institution must meet federal regulation E regarding choice of financial institutions.

Maine requires the following information on an employee's pay stub:

  • Gross and Net Earnings
  • pay period dates
  • hours worked
  • itemized discounts

Maine requires that employee be paid in intervals of not more than 16 days; less frequently for FLSA-exempt employees.

Maine requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed eight days.

Maine payroll law requires that involuntarily terminated employees must be paid their final pay earlier than next regular payday or 14 days after demand for payment and that voluntarily terminated employees must be paid their final pay earlier than next regular payday or 14 days after demand for payment or by mail if employee requests it.

There is no provision in Maine law concerning paying dismissed employees.

Escheat laws in Maine require that unclaimed wages be paid over to the state after one year.

The employer is further required in Maine to keep a record of the wages abandoned and turned over to the state for a period of 10 years.

Maine payroll law mandates no more than 50% of minimum wage may be used as a tip credit.

In Maine the payroll laws covering mandatory rest or meal breaks are only that all employees must have 30 minutes rest after six hours of work.

Maine statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.

The Maine agency charged with enforcing Child Support Orders and laws is:

Division of Support Enforcement

Department of Human Services

11 State House Station

Augusta, ME 04333

(207) 287-2826

[http://www.maine.gov/dhhs/index.shtml]

Maine has the following provisions for child support discounts:

  • When to start Withholding? Immediately after receipt of order.
  • When to send Payment? Within 7 days of Payday.
  • When to send Termination Notice? Within 15 days of termination.
  • Maximum Administrative Fee? $ 2 per transaction.
  • Withholding Limits? Federal Rules under CCPA.

Please note that this article is not updated for changes that can and will happen from time to time.

Payroll Delaware, Unique Aspects of Delaware Payroll Law and Practice

The Delaware State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is: Division of Revenue Withholding Division 820 N. French St. Wilmington, DE 19801 302-577-8200 http://www.state.de.us/revenue Delaware allows you to use the Federal W-4 form to calculate state income tax withholding. Not all states allow salary reductions made…

The Delaware State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is:

Division of Revenue Withholding Division

820 N. French St.

Wilmington, DE 19801

302-577-8200
http://www.state.de.us/revenue

Delaware allows you to use the Federal W-4 form to calculate state income tax withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401 (k) to be treated in the same manner as the IRS code allows. In Delaware cafeteria plans are: not taxable for income tax calculation; taxable for unemployment insurance purposes. 401 (k) plan deferrals are: not taxable for income taxes; taxable for unemployment purposes.

In Delaware supplementary wages are required to be aggregated for the withholding calculation ..

You must file your Delaware State W-2s by magnetic media if you are required to file your federal W-2s by magnetic media.

The Delaware State Unemployment Insurance Agency is:

The Department of Labor

Division of Unemployment Insurance

4425 N. Market St.

Wilmington, DE 19802

302-761-8446

[http://www.delawareworks.com/Unemployment/welcome.shtml]

The State of Delaware taxable wage base for unemployment purposes is wages up to $ 8,500.00.

Delaware has optional reporting of quarterly waves on magnetic media.

Unemployment records must be retained in Delaware for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; pay pay periods and pay dates; date and circumstances of termination.

The Delaware State Agency charged with enforcing the state wage and hour laws is:

The Department Labor

Division of Industrial Affairs

Labor Law Enforcement Section

4425 N. Market St.

Wilmington, DE 19802

302-761-8200

[http://www.delawareworks.com]

The minimum wage in Delaware is $ 6.15 per hour.

There is also no general provision in Delaware State Law covering paying overtime in a non-FLSA covered employer.

Delaware State new hire reporting requirements are that every employer must report every new hire and rehires. The employer must report the federally required elements of:

  • Employee's name
  • Employee's address
  • Employee's social security number
  • Employer's name
  • Employers address
  • Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $ 25.00 penalty for a late report in Delaware.

The Delaware new hire reporting agency can be reached at 302-577-7171 or on the web site at [http://www.state.de.us/dhss/dcse/index.html].

Delaware does not allow compulsory direct deposit.

Delaware requires the following information on an employee's pay stub:

  • Wages due
  • pay period dates
  • hours worked for hourly workers
  • itemized discounts

Delaware requires that employee be paid no less often than monthly.

Delaware requires that employees must be paid within 7 days after the end of the pay period.

Delaware payroll law requires that involuntarily or voluntarily terminated employees must be paid their final pay by the next regular payday or by mail upon request.

Deceased employee's wages up to $ 300.00 must be paid to the surviving children under 21 custodian, surviving spouse, children 21 and over or the deceased's parents (in that order) when a “Proper Demand” has been made.

Escheat laws in Delaware require that unclaimed wages be paid over to the state after five years.

There is no provision in Delaware law relating record retention of abandoned wage records.

Delaware payroll laws allow for a tip credit against Delaware State minimum wage of $ 3.92 per hour.

In Delaware the payroll laws covering mandatory rest or meal breaks are: a 30-minute meal period during a 7 and one half-hour shift. Taking place after the first two hours and before the last two hours o the shift.

The Delaware law requires that wage and hour records be retained for a period of at least three years.

The Delaware agency charged with enforcement Child Support Orders and laws is:

Division of Child Support Enforcement

PO Box 904

New Castle, DE 19720

302-577-7171

[http://www.dhss.delaware.gov/dhss/dcse/services.html]

Delaware has the following provisions for child support discounts:

  • When to start Withholding? 7 days after first payday after receipt of order.
  • When to send Payment? Payday.
  • When to send Termination Notice? “Promptly”
  • Maximum Administrative Fee? No Provision
  • Withholding Limits? Federal Rules under CCPA.

Payroll Massachusetts, Unique Aspects of Massachusetts Payroll Law and Practice

The Massachusetts State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is: Department of Revenue 51 Sleeper St. Boston, MA 02205 (617) 887-6367 (800) 392-6089 (in state) http://www.state.ma.us/dor/dorpg.htm Massachusetts allows the use of the federal W-4 form if exemptions claimed are the same for state and federal. Otherwise,…

The Massachusetts State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is:

Department of Revenue

51 Sleeper St.

Boston, MA 02205

(617) 887-6367

(800) 392-6089 (in state)

http://www.state.ma.us/dor/dorpg.htm

Massachusetts allows the use of the federal W-4 form if exemptions claimed are the same for state and federal. Otherwise, you must use “M4 Massachusetts Employee's Withholding Exemption Certificate” for Massachusetts income tax withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401 (k) to be treated in the same manner as the IRS code allows. In Massachusetts cafeteria plans are not taxable for income tax calculation; taxable for unemployment insurance purposes. 401 (k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In Massachusetts complementary wages are required to be aggregated for the state income tax withholding calculation.

You must file your Massachusetts State W-2s by magnetic media if you are required to file your federal W-2s by magnetic media.

The Massachusetts State Unemployment Insurance Agency is:

Division of Employment Security

Charles F. Hurley Bldg.

19 Staniford St., 5th Fl. DET

Boston, MA 02114-2589

(617) 626-6855

http://www.detma.org/

The State of Massachusetts taxable wage base for unemployment purposes is wages up to $ 14,000.00.

Massachusetts requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.

Unemployment records must be retained in Massachusetts for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; pay pay periods and pay dates; date and circumstances of termination.

The Massachusetts State Agency charged with enforcing the state wage and hour laws is:

Department of Labor and Industries

Fair Labor and Business Practices Division

200 Portland St.

Boston, MA 02114

(617) 727-3465

http://www.ago.state.ma.us/

The minimum wage in Massachusetts is $ 6.75 per hour.

The general provision in Massachusetts concern paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

Massachusetts State new hire reporting requirements are that every employer must report every new hire and rehire and contractors over $ 600. The employer must report the federally required elements of:

  • Employee's name
  • date of hire or contract
  • Employee's address
  • Employee's social security number
  • Employer's name
  • Employers address
  • Employer's Federal Employer Identification Number (EIN)

This information must be reported within 14 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $ 25.00 penalty for a late report and $ 500 for conspiracy in Massachusetts.

The Massachusetts new hire-reporting agency can be reached at 800-332-2733 or 617-626-4154 or on the web at http://www.cse.state.ma.us/ .

Massachusetts does not allow compulsory direct deposit.

Massachusetts requires the following information on an employee's pay stub:

  • Gross and Net Earnings
  • Employer's and employee's name.
  • payment date
  • amount and nature of discounts
  • increases
  • straight time and overtime pay
  • hours worked
  • itemized discounts

Massachusetts requires that employee be paid biweekly or weekly; semimonthly or biweekly for FLSA-exempts or salaried employees (monthly if they agree).

Massachusetts requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed six days if workweek is 5 or 6 days; 7 days after pay period if workweek is 7 days or less than 5 days.

Massachusetts payroll law requires that involuntarily terminated employees must be paid their final pay immediately and that voluntarily terminated employees must be paid their final pay by the next regular payday (if there is none, the next Saturday) or by mail if employee requests it.

Deceased employee's wages of $ 100 must be paid to the surviving spouse, adult child, or parent (in that order) 30 days after death and if there is no will.

Escheat laws in Massachusetts require that unclaimed wages be paid over to the state after three years.

The employer is further required in Massachusetts to keep a record of the wages abandoned and turned over to the state for a period of 5 years.

Massachusetts's payroll law mandates no more than $ 4.125 may be used as a tip credit.

In Massachusetts the payroll laws covering mandatory rest or meal breaks are only that all employees must have 30 minutes rest after six hours of work.

Massachusetts's statute requires that wage and hour records be kept for a period of not less than two years. These records will normally consist of at least the information required under FLSA.

The Massachusetts agency charged with enforced Child Support Orders and laws is:

Massachusetts Department of Revenue

Child Support Enforcement Division

51 Sleeper St.

PO Box 9492

Boston, MA 02205-9492

(800) 332-2733

http://www.cse.state.ma.us/

Massachusetts has the following provisions for child support deductions:

  • When to start Withholding? Next payday more than 3 days after notice.
  • When to send Payment? Within 3 days of Payday.
  • When to send Termination Notice? Within 3 days of payday.
  • Maximum Administrative Fee? $ 1 per payment.
  • Withholding Limits? Federal Rules under CCPA.

Please note that this article is not updated for changes that can and will happen from time to time.

Payroll Minnesota, Unique Aspects of Minnesota Payroll Law and Practice

The Minnesota State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is: Department of Revenue Taxpayer Info. Technical Support 10 River Park Plaza, Mail Station 6501 St. Paul, MN 55146-6501 (651) 282-9999 (800) 657-3594 http://www.taxes.state.mn.us/ Minnesota does not require you to use a state form to calculate state…

The Minnesota State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is:

Department of Revenue

Taxpayer Info. Technical Support

10 River Park Plaza, Mail Station 6501

St. Paul, MN 55146-6501

(651) 282-9999

(800) 657-3594

http://www.taxes.state.mn.us/

Minnesota does not require you to use a state form to calculate state income tax withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401 (k) to be treated in the same manner as the IRS code allows. In Minnesota cafeteria plans are not taxable for income tax calculation; taxable for unemployment insurance purposes. 401 (k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In Minnesota supplementary wages are taxed at a 6.25% flat rate.

You must file your Minnesota State W-2s by magnetic media if you are required to file your federal W-2s by magnetic media.

The Minnesota State Unemployment Insurance Agency is:

Department of Economic Security

390 N. Robert St.

St. Paul, MN 55101

(651) 296-6141

http://www.deed.state.mn.us/bizdev/

The State of Minnesota taxable wage base for unemployment purposes is wages up to $ 22000.00.

Minnesota requires Magnetic media reporting of quarterly wage reporting if the employer has at least 50 employees that they are reporting that quarter.

Unemployment records must be retained in Minnesota for a minimum period of eight years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; pay pay periods and pay dates; date and circumstances of termination.

The Minnesota State Agency charged with enforcing the state wage and hour laws is:

Department of Labor and Industry

Labor Standards Division

443 Lafayette Rd. N.

St. Paul, MN 55155-4306

(651) 284-5005

http://www.doli.state.mn.us/

The minimum wage in Minnesota is $ 5.15 (large employers) and $ 4.90 (small employers) per hour.

The general provision in Minnesota concerned paying overtime in a non-FLSA covered employer is one and one half times regular rate after 48-hour week.

Minnesota State new hire reporting requirements are that every employer must report every new hire and rehire and government contractors. The employer must report the federally required elements of:

  • Employee's name
  • Employee's date of birth.
  • Date of hire
  • State of hire
  • Employee's address
  • Employee's social security number
  • Employer's name
  • Employers address
  • Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $ 25.00 penalty for a late report and $ 500 for conspiracy in Minnesota.

The Minnesota new hire-reporting agency can be reached at 800-672-4473 or 651-227-4661or on the web at http://www.mn-newhire.com

Minnesota does not allow compulsory direct deposit

Minnesota requires the following information on an employee's pay stub:

  • Gross and Net Earnings
  • Employee's name
  • Pay period ending date
  • Straight time and overtime pay
  • Hours worked
  • Itemized discounts

Minnesota requires that employee be paid no less often than every 30 days; semimonthly for public service corporations; 15-day intervals for labors.

Minnesota requires that the lag time between the end of the pay period and the payments of wages to the employee not exceed thirty days; 15 days after pay period for public service corporations.

Minnesota payroll law requires that involuntarily terminated employees must be paid their final pay immediately, or within 24 hours of demand and that voluntarily terminated employees must be paid their final pay by the next regular payday; if payday is less than 5 days, then by second payday, but no more than 20 days after discharge.

Deceased employee's wages of $ 10,000 must be paid to the surviving spouse upon request and after affidavit showing proof of relationship is shown.

Escheat laws in Minnesota require that unclaimed wages be paid over to the state after one year.

There is no provision in Minnesota law relating record retention of abandoned wage records.

There is no tip credit in Minnesota law relating State minimum wage.

In Minnesota the payroll laws covering mandatory rest or meal breaks are those that are sufficient time to eat a meal during a shift of at least 8 hours; adequate time to visit restroom in each 4 hours of work; reasonable time to express breast milk (does not need to be paid).

Minnesota statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.

The Minnesota agency charged with enforcing Child Support Orders and laws is:

Child Support Enforcement Division

Department of Human Services

444 Lafayette Rd., 4th Fl. S.

St. Paul, MN 55155-3846

(651) 296-2542

http://www.dhs.state.mn.us/ecs/Program/csed.htm

Minnesota has the following provisions for child support discounts:

  • When to start Withholding? First pay period after 14 days from service.
  • When to send Payment? Within 7 days of Payday.
  • When to send Termination Notice? Within 10 days of termination.
  • Maximum Administrative Fee? $ 1 per payment.
  • Withholding Limits? Federal Rules under CCPA.

Please note that this article is not updated for changes that can and will happen from time to time.

Payroll New Mexico, Unique Aspects of New Mexico Payroll Law and Practice

The New Mexico State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is: Taxation and Revenue Department PO Box 630 Santa Fe, NM 87504-0630 (505) 827-0867 http://www.state.nm.us/tax New Mexico does not have a state form to calculate state income tax withholding. Not all states allow salary reductions made…

The New Mexico State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is:

Taxation and Revenue Department

PO Box 630

Santa Fe, NM 87504-0630

(505) 827-0867

http://www.state.nm.us/tax

New Mexico does not have a state form to calculate state income tax withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401 (k) to be treated in the same manner as the IRS code allows. In New Mexico cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401 (k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In New Mexico supplementary wages are taxed at a 7.7% flat rate.

You may file your New Mexico State W-2s by magnetic media if you choose to.

The New Mexico State Unemployment Insurance Agency is:

Department of Labor

Employment Security Division

401 Broadway, NE

PO Box 2281

Albuquerque, NM 87102

(505) 841-8712

http://www.workerscomp.state.nm.us/

The State of New Mexico taxable wage base for unemployment purposes is wages up to $ 16,800.00.

New Mexico requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.

Unemployment records must be retained in New Mexico for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; pay pay periods and pay dates; date and circumstances of termination.

The New Mexico State Agency charged with enforcing the state wage and hour laws is:

Department of Labor

Labor and Industrial Division

501 Mountain Rd., NE

Albuquerque, NM 87102

(505) 841-8983

http://www.dol.state.nm.us/

The minimum wage in New Mexico is $ 5.15 per hour.

The general provision in New Mexico concern paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

New Mexico State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

  • Employee's name
  • Employee's address
  • Employee's social security number
  • Employer's name
  • Employers address
  • Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $ 20.00 penalty for a late report and $ 500 for conspiracy in New Mexico.

The New Mexico new hire-reporting agency can be reached at 888-878-1607 or 505-995-8230 or on the web at http://www.nm-newhire.com

New Mexico does not allow compulsory direct deposit

New Mexico requires the following information on an employee's pay stub:

  • Gross and Net Earnings
  • Employer's name
  • gross wages and benefits
  • hours worked
  • itemized discounts

New Mexico requires that employee be paid no less often than semimonthly, up to 16 days apart; monthly for FLSA-exempt employees.

New Mexico requires that the lag time between the end of the pay period and the payment of wages earned from 1st-15th of month, pay by 25th; from 16th-end of month, pay by 10th of next month; 5 days extra for out-of-date invoices.

New Mexico payroll law requires that involuntarily terminated employees must be paid their final pay with in 5 working days; 10 days for wages paid by commission, task, or piece rates; next regular payday if suspended due to labor dispute. Voluntarily terminated employees must be paid their final pay by the next regular payday.

Deceased employee's wages must be paid when normally due to the surviving spouse.

Escheat laws in New Mexico require that unclaimed wages be paid over to the state after one year.

The employer is further required in New Mexico to keep a record of the wages abandoned and turned over to the state for a period of 10 years.

New Mexico payroll law mandates no more than 50% of minimum wage may be used as a tip credit.

In the New Mexico payroll law there is no provision covering required rest or meal periods.

New Mexico statute requires that wage and hour records be kept for a period of not less than one year. These records will normally consist of at least the information required under FLSA.

The New Mexico agency charged with enforcement Child Support Orders and laws is:

Child Support Enforcement Division

Department of Human Services

PO Box 25109

2025 S. Pacheo

Santa Fe, NM 87504

(505) 827-7200

http://www.state.nm.us/hsd/csed.html

New Mexico has the following provisions for child support discounts:

  • When to start Withholding? next payday after service
  • When to send Payment? Within 7 days of Payday.
  • When to send Termination Notice? “Promptly”
  • Maximum Administrative Fee? $ 1 per payment.
  • Withholding Limits? 50% of disposable earnings

Please note that this article is not updated for changes that can and will happen from time to time.

Payroll Montana, Unique Aspects of Montana Payroll Law and Practice

The Montana State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is: Department of Revenue Withholding Tax Bureau PO Box 5835 Helena, MT 59604-5835 (406) 444-6900 http://www.state.mt.us/revenue Montana does not require you to use a state form to calculate state income tax withholding. Not all states allow salary…

The Montana State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is:

Department of Revenue

Withholding Tax Bureau

PO Box 5835

Helena, MT 59604-5835

(406) 444-6900

http://www.state.mt.us/revenue

Montana does not require you to use a state form to calculate state income tax withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401 (k) to be treated in the same manner as the IRS code allows. In Montana cafeteria plans are not taxable for income tax calculation; taxable for unemployment insurance purposes. 401 (k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In Montana supplemental wages are taxed at a 6% flat rate.

You may file your Montana State W-2s by magnetic media if you choose to.

The Montana State Unemployment Insurance Agency is:

Department of Labor and Industry

Unemployment Insurance Division

1327 Locky, PO Box 8020

Helena, MT 59624-8020

(406) 444-6900

[http://uid.dli.state.mt.us/]

The State of Montana taxable wage base for unemployment purposes is wages up to $ 20,300.00.

Montana has optional reporting of quarterly waves on magnetic media.

Unemployment records must be retained in Montana for a minimum period of five years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; pay pay periods and pay dates; date and circumstances of termination.

The Montana State Agency charged with enforcing the state wage and hour laws is:

Department of Labor and Industry

Labor Standards Bureau

1805 Prospect Avenue

PO Box 6518

Helena, MT 59604-6518

(406) 444-5600

[http://erd.dli.state.mt.us/LaborStandards/Lswagehr.htm]

There is no provision for minimum wage in the State of Montana.

The general provision in Montana concerned paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

Montana State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

  • Employee's name
  • Date of hire
  • Employee's address
  • Employee's social security number
  • Employer's name
  • Employers address
  • Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is no penalty for a late report in Montana.

The Montana new hire-reporting agency can be reached at 888-866-0327 or 406-444-9290 or on the web at http://www.dphhs.mt.gov/aboutus/divisions/childsupportenforcement/relatedtopics/employerinformation.shtml

Montana does not allow compulsory direct deposit.

Montana requires the following information on an employee's pay stub:

  • Itemized discounts
  • Montana has no statutory provision on how often employee must be paid.

    Montana requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed ten business days after wages become due; next pay period if timesheets are late.

    Montana payroll law requires that involuntarily terminated employees must be paid their final pay immediately, unless employer's written policy extends the time period to the next regular payday or 15 days from the date of termination, whichever is earlier. Voluntarily terminated employees must be paid their final pay by the next regular payday or 15 days from date of separation, whichever is earlier.

    There is no provision in Montana law concerning paying dismissed employees.

    Escheat laws in Montana require that unclaimed wages be paid over to the state after one year.

    The employer is further required in Montana to keep a record of the waves abandoned and turned over to the state for a period of 10 years.

    Montana payroll law mandates that there is no tip credit of minimum wage.

    In the Montana payroll law there is no provision covering required rest or meal periods.

    There is no provision in Montana law relating record retention of wage and hour records therefor it is probably wise to follow FLSA guidelines.

    The Montana agency charged with enforcement Child Support Orders and laws is:

    Child Support Enforcement Division

    Department of Public Health and Human Services

    3075 N. Montana Ave., Ste. 112

    PO Box 202943

    Helena, MT 59620-2943

    (406) 442-7278

    http://www.dphhs.mt.gov/index.shtml

    Montana has the following provisions for child support discounts:

    • When to start Withholding? First pay period after service.
    • When to send Payment? Within 7 days of Payday.
    • When to send Termination Notice? “Promptly”
    • Maximum Administrative Fee? $ 5 per month.
    • Withholding Limits? Federal Rules under CCPA.

    Please note that this article is not updated for changes that can and will happen from time to time.

    Payroll Michigan, Unique Aspects of Michigan Payroll Law and Practice

    The Michigan State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is: Department of Treasury Sales, Use and Withholding Taxes Div. Treasury Bldg. 430 W. Allegan St. Lansing, MI 48922 (517) 636-4730 http://www.michigan.gov/treasury Michigan requires that you use Michigan form “MI-W4, Employee's Michigan Withholding Exemption Certificate” instead of…

    The Michigan State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is:

    Department of Treasury

    Sales, Use and Withholding Taxes Div.

    Treasury Bldg.

    430 W. Allegan St.

    Lansing, MI 48922

    (517) 636-4730

    http://www.michigan.gov/treasury

    Michigan requires that you use Michigan form “MI-W4, Employee's Michigan Withholding Exemption Certificate” instead of Federal W-4 Form for Michigan State Income Tax Withholding.

    Not all states allow salary reductions made under Section 125 cafeteria plans or 401 (k) to be treated in the same manner as the IRS code allows. In Michigan cafeteria plans are not taxable for income tax calculation; taxable for unemployment insurance purposes. 401 (k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

    In Michigan supplementary wages are taxed at a 3.9% flat rate.

    You must file your Michigan state W-2s by magnetic media if you have at least 250 employees and are required to file your federal W-2s by magnetic media.

    The Michigan State Unemployment Insurance Agency is:

    Bureau of Workers and Unemployment

    Compensation

    Cadillac Place

    3024 W. Grand Blvd.

    Detroit, MI 48202

    (800) 638-3994

    http://www.michigan.gov/

    The State of Michigan taxable wage base for unemployment purposes is wages up to $ 9000.00.

    Michigan has optional reporting of quarterly wages on magnetic media.

    Unemployment records must be retained in Michigan for a minimum period of six years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; pay pay periods and pay dates; date and circumstances of termination.

    The Michigan State Agency charged with enforcing the state wage and hour laws is:

    Department of Consumer and Industry Services

    Bureau of Safety and Regulation

    Wage and Hour Division

    7150 Harris Dr., Box 30643

    Lansing, MI 48909-8143

    (517) 322-1825

    [http://www.michigan.gov/cis/0],1607,7-154-11407—,00.html

    The minimum wage in Michigan is $ 5.15 per hour.

    The general provision in Michigan concern paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

    Michigan State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

    • Employee's name
    • Employee's address
    • Employee's social security number
    • Employer's name
    • Employers address
    • Employer's Federal Employer Identification Number (EIN)

    This information must be reported within 20 days of the hiring or rehiring.
    The information can be sent as a W4 or equivalent by mail, fax or electronically.
    There is no penalty for a late report in Michigan.

    The Michigan new hire-reporting agency can be reached at 800-524-9846 or on the web at http://www.newhire-usa.com/mi/ .

    Michigan does not allow compulsory direct deposit

    Michigan requires the following information on an employee's pay stub:

    • Gross and Net Earnings
    • straight time and overtime pay
    • pay periods
    • hours worked
    • itemized discounts

    Michigan requires that employee be paid semimonthly; monthly if wages paid by 1st of next month; weekly or biweekly if paydays regularly scheduled.

    Michigan requires that the lag time between the end of the pay period and the payment of wages earned from 1st-15th, pay by 1st of next month; 16th-end of month, pay by 15th of next month; 14 days after pay period for weekly or biweekly paydays to the employee.

    Michigan payroll law requires that involuntarily terminated employees must be paid their final pay immediately, or as soon as amount due is determined and that voluntarily terminated employees must be paid their final pay when amount is determined.

    Deceased employee's wages must be paid when normally due to employee's written plannee; if none, surviving spouse, children, parents, or siblings (in that order).

    Escheat laws in Michigan require that unclaimed wages be paid over to the state after one year if more than $ 50.

    The employer is further required in Michigan to keep a record of the wages abandoned and turned over to the state for a period of 10 years.

    Michigan payroll law mandates no more than $ 2.50 may be used as a tip credit.

    In the Michigan payroll law there is no provision covering required rest or meal periods.

    Michigan statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.

    The Michigan agency charged with enforcing Child Support Orders and laws is:

    Office of Child Support

    Michigan Family Independence Agency

    235 S. Grand Ave., Ste. 1406

    Lansing, MI 48933

    (517) 373-7570

    http://www.michigan.gov/dhs

    Michigan has the following provisions for child support discounts:

    • When to start Withholding? 7 days after service.
    • When to send Payment? Within 3 days of Payday.
    • When to send Termination Notice? “Promptly”
    • Maximum Administrative Fee? no provision
    • Withholding Limits? Federal Rules under CCPA.

    Please note that this article is not updated for changes that can and will happen from time to time.

    Full Payroll Services

    Each pay period, customers can contact full-service payroll providers with all the employee information they have, including new hires, pay hikes, federal, state or local tax payments, and any other changes in payment. The full service payroll service provider will do the rest. This means processing the company payroll together with calculating earnings and salaries,…

    Each pay period, customers can contact full-service payroll providers with all the employee information they have, including new hires, pay hikes, federal, state or local tax payments, and any other changes in payment. The full service payroll service provider will do the rest. This means processing the company payroll together with calculating earnings and salaries, federal, state and local taxes, and embellishments of any kind.

    The payroll in some instances could even be processed the day of receipt by the full service payment service giver and be delivered to multiple locations overnight via mail or courier. The payroll particulars will include checks (or pay vouchers for those using the direct deposit system), accounting synopses, payroll registers and other payment-related supplies. An entire package relating to taxes, federal, state and local, will be made and forwarded to the customer at the end of each tax cycle.

    Full-service payroll services could also include data entry via phone, fax or Internet. The provisioning of weekly, bi-weekly or monthly payroll registers and accounting sum-ups is also on offer. Tax liability reports, annual W-2 processing, tailor payroll records to suit needs based on location and department, time card processing and employee leave tracking are some of the other services offered.

    A “payroll extra”, as it is called, is the preparation of payroll checks for signature. Payroll details will include for each payroll checks or payment vouchers, employee wage reports, payroll journals, departmental or location fee summaries, and payroll tax outline. For each month, the customer will receive month-end summaries based on location costs or payroll tax. For every quarter, federal tax return, state unemployment tax return and local tax returns are provided. And annually, W2s, federal tax withholding lines, federal unemployment tax return outline and state or local tax synopses are given as requested.

    HR Payroll Software

    A major roll of the human resource department is to manage payroll. Relying on your employees to do this by hand costs your company money and resources and is not efficient. Instead of hiring an extra employee to take care of payroll, consider purchasing HR payroll software. Payroll subjects can be complicated and the more…

    A major roll of the human resource department is to manage payroll. Relying on your employees to do this by hand costs your company money and resources and is not efficient. Instead of hiring an extra employee to take care of payroll, consider purchasing HR payroll software.

    Payroll subjects can be complicated and the more employees you have, the more confusing it gets. HR payroll software is designed to eliminate the confusion by helping you keep track of employees electronically. Each employee may require different payroll options. Some get paid more than others. Some waived insurance. Others contribute to the 401K, but some do not. HR payroll software offers a way for human resources to keep track of everything and insures that everyone gets paid the correct amount.

    To find HR payroll software that fits your needs, you need to first consider how large your company is. Certain HR payroll software packages are better equipped to handle the demands of larger companies. Other HR payroll software packages are designed to benefit small to mid-sized companies. Also consider what benefits you offer your employees to make sure the software can accommodate them.

    You will also want to make sure that the HR payroll software that you need is compatible with your computer operating system. If your computers are too old, you may not find a program that will accommodate it. At this point, you may want to update your computers before you purchase your HR payroll software. Budget is another concern, but the right software package will meet your needs without draining your budget.

    If you would like your human resources department to be more efficient, consider purchasing HR payroll software to help make their jobs easier. It will help them keep track of employee pay, benefits, and investment options. When your company is large enough, it can be time consuming to do everything by hand. HR payroll software is a great solution to this problem.

    Payroll Ohio, Unique Aspects of Ohio Payroll Law and Practice

    The Ohio State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is: Department of Taxation PO Box 2476 Columbus, OH 43266-0076 (614) 433-7887 (888) 405-4039 [http://www.state.oh.us/tax] Ohio requires that you use Ohio form “IT-4, Employee's Withholding Exemption Certificate” instead of Federal W-4 Form for Ohio State Income Tax…

    The Ohio State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is:

    Department of Taxation
    PO Box 2476
    Columbus, OH 43266-0076
    (614) 433-7887
    (888) 405-4039
    [http://www.state.oh.us/tax]

    Ohio requires that you use Ohio form “IT-4, Employee's Withholding Exemption Certificate” instead of Federal W-4 Form for Ohio State Income Tax Withholding.

    Not all states allow salary reductions made under Section 125 cafeteria plans or 401 (k) to be treated in the same manner as the IRS code allows. In Ohio cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401 (k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

    In Ohio supplementary wages are taxed at a 3.5% flat rate.

    You may file your Ohio State W-2s by magnetic media if you choose to.

    The Ohio State Unemployment Insurance Agency is:

    Ohio Department of Job and Family Services
    Unemployment Compensation Division
    52 Robinwood Ave.
    Columbus, OH 43213
    (614) 466-2100
    [http://www.state.oh.us/odjfs]

    The State of Ohio taxable wage base for unemployment purposes is wages up to $ 9,000.00.

    Ohio has optional reporting of quarterly waves on magnetic media.

    Unemployment records must be retained in Ohio for a minimum period of five years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; pay pay periods and pay dates; date and circumstances of termination.

    The Ohio State Agency charged with enforcing the state wage and hour laws is:

    Department of Commerce
    Division of Labor and Worker Safety
    Wage and Hour Bureau
    50 West Broad St.
    Columbus, OH 43215
    (614) 644-2239
    [http://www.state.oh.us/Business/Employer/ProtectingYourBusiness/Wages.htm]

    The minimum wage in Ohio is $ 5.15 per hour (large employers), $ 3.35 (medium employers), and $ 2.80 (small employers).

    The general provision in Ohio concerned paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

    Ohio State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

    • Employee's name
    • Employee's address
    • Employee's date of birth
    • date of hire
    • Employee's social security number
    • Employer's name
    • Employers address
    • Employer's Federal Employer Identification Number (EIN)

    This information must be reported within 20 days of the hiring or rehiring.
    The information can be sent as a W4 or equivalent by mail, fax or electronically.
    There is a $ 25.00 penalty for a late report and $ 500 for conspiracy in Ohio.

    The Ohio new hire-reporting agency can be reached at 888-872-1490 or 614-221-5330 or on the web at http://www.oh-newhire.com

    Ohio does allow compulsory direct deposit but the employee's choice of financial institution must meet federal regulation E regarding choice of financial institutions.

    Ohio has no State Wage and Hour Law provisions relating pay stub information.

    Ohio requires that employee be paid no less often than semimonthly; monthly if allowed by custom of contract and wages paid by first of next month.

    Ohio requires that the lag time between the end of the pay period and the payment of wages earned 1st half of month, pay by 1st of next month; wages earned 2nd half of month, pay by 15th of next month.

    Ohio has no general provision on when terminated employees must be paid their final wages.

    Deceased employee's wages of $ 2, 500 must be paid to the surviving spouse, adult children, or parent (in that order).

    Escheat laws in Ohio require that unclaimed wages be paid over to the state after one year.

    The employer is further required in Ohio to keep a record of the wages abandoned and turned over to the state for a period of 5 years.

    Ohio payroll law mandates no more than $ 3.02 (less for small and medium employers) may be used as a tip credit.

    In Ohio the payroll laws covering mandatory rest or meal breaks are only that minors under 16 must have 30 minutes rest after five hours of work.

    Ohio statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.

    The Ohio agency charged with enforced Child Support Orders and laws is:

    Office of Child Support
    Ohio Department of Human Services
    State Office Tower
    30 E. Broad St., 31st Fl.
    Columbus, OH 43266-0423
    (614) 752-6561
    [http://www.ohio.gov/odhs/Ocs/index.htm]

    Ohio has the following provisions for child support discounts:

    • When to start Withholding? 14 working days after the withholding order is delivered to the employer.
    • When to send Payment? Within 7 days of Payday.
    • When to send Termination Notice? Within 10 days of termination.
    • Maximum Administrative Fee? greater of $ 2 or 1% of payment
    • Withholding Limits? Federal Rules under CCPA.

    Please note that this article is not updated for changes that can and will happen from time to time.

    Payroll Pennsylvania, Unique Aspects of Pennsylvania Payroll Law and Practice

    The Pennsylvania State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is: Department of Revenue Bureau of Business Trust Fund Taxes Employer Tax Division Department 280904 Harrisburg, PA 17128-0904 (717) 783-1488 http://www.revenue.state.pa.us/ Pennsylvania does not have a state form to calculate state income tax withholding. Not all states…

    The Pennsylvania State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is:

    Department of Revenue
    Bureau of Business Trust Fund Taxes
    Employer Tax Division
    Department 280904
    Harrisburg, PA 17128-0904
    (717) 783-1488
    http://www.revenue.state.pa.us/

    Pennsylvania does not have a state form to calculate state income tax withholding.

    Not all states allow salary reductions made under Section 125 cafeteria plans or 401 (k) to be treated in the same manner as the IRS code allows. In Pennsylvania cafeteria plans are not taxable for income tax calculation if used to purchase health or life insurance; taxable for unemployment insurance purposes. 401 (k) plan deferrals are taxable for income taxes; taxable for unemployment purposes.

    In Pennsylvania supplementary wages are taxed at a 3.07% flat rate.

    You may file your Pennsylvania State W-2s by magnetic media if you choose to.

    The Pennsylvania State Unemployment Insurance Agency is:

    Department of Labor and Industry
    Office of Employment Security
    Seventh and Forster Sts.
    Labor and Industry Bldg.
    Harrisburg, PA 17121
    (717) 787-7613
    [http://www.dli.state.pa.us/landi/site/default.asp]

    The State of Pennsylvania taxable wage base for unemployment purposes is wages up to $ 8000.00.

    Pennsylvania requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.

    Unemployment records must be retained in Pennsylvania for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; pay pay periods and pay dates; date and circumstances of termination.

    The Pennsylvania State Agency charged with enforcing the state wage and hour laws is:

    Department of Labor and Industry
    Bureau of Labor Law Compliance
    Labor and Industry Bldg., Rm. 1301
    Seventh and Forster Sts.
    Harrisburg, PA 17120
    (717) 787-5279
    http://www.dli.state.pa.us/

    The minimum wage in Pennsylvania is $ 5.15 per hour.

    The general provision in Pennsylvania concern paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

    Pennsylvania State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

    • Employee's name
    • Employee's address
    • date of hire
    • Employee's social security number
    • Employer's name
    • Employers address
    • Employer's Federal Employer Identification Number (EIN)

    This information must be reported within 20 days of the hiring or rehiring.
    The information can be sent as a W4 or equivalent by mail, or fax.
    There is a written warning penalty for a late report in Pennsylvania, $ 25.00 for later violations, and $ 500 for conspiracy.

    The Pennsylvania new hire-reporting agency can be reached at 888-724-4737 or on the web at http://www.panewhires.com

    Pennsylvania does not allow compulsory direct deposit

    Pennsylvania has no State Wage and Hour Law provisions concerning pay stub information.

    Pennsylvania requires that employee be paid on regular paydays designated in advance.

    Pennsylvania requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed fifteen days.

    Pennsylvania payroll law requires that terminated employees must be paid their final pay by next regular payday (by certified mail if employee requests).

    Deceased employee's wages of $ 5,000 must be paid to the surviving spouse, child, parent, or sibling (in that order).

    Escheat laws in Pennsylvania require that unclaimed wages be paid over to the state after three years.

    There is no provision in Pennsylvania law relating record retention of abandoned wage records.

    Pennsylvania payroll law mandates no more than 45% of minimum wage may be used as a tip credit.

    In Pennsylvania the payroll laws covering mandatory rest or meal breaks are only that minors under 16 must have 30 minutes rest after five hours of work.

    Pennsylvania statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.

    The Pennsylvania agency charged with enforcement Child Support Orders and laws is:

    Bureau of Child Support Enforcement
    Department of Public Welfare
    PO Box 2675
    Harrisburg, PA 17105-2675
    (717) 787-1894
    * http://www.pachildsupport.com/

    Pennsylvania has the following provisions for child support discounts:

    • When to start Withholding? First pay period after 14 days from service.
    • When to send Payment? Within 7 days of Payday.
    • When to send Termination Notice? “Promptly”
    • Maximum Administrative Fee? 2% of payment.
    • Withholding Limits? Federal Rules under CCPA.

    Please note that this article is not updated for changes that can and will happen from time to time.

    Payroll Time Clock Software

    Most entrepreneurs consider payroll management a strenuous business process. Most companies either have a dedicated staff involved only in payroll management or they outsource this function. Payroll management involves calculating the money owed to each employee, taking hourly wage, commission, sick leave, vacation time, and other variables that change the pay from week to week…

    Most entrepreneurs consider payroll management a strenuous business process. Most companies either have a dedicated staff involved only in payroll management or they outsource this function. Payroll management involves calculating the money owed to each employee, taking hourly wage, commission, sick leave, vacation time, and other variables that change the pay from week to week into account. From this gross pay medical insurance, pension plans, social security taxes and other programs the company or government pay for has to be deducted. In all, figuring out the salary for each employee can become a job itself.

    Fortunately, there are many versions of payroll software that will solve these problems for all kinds of businesses. Payroll software helps to automate and provide timely and accurate payroll processing for all types of employees. These programs automate the entire process from deducting taxes to even printing out the checks. Many of them can calculate an entire payroll in as little as 15 minutes, saving the company time and effort, and without the mistakes that come with human calculation.

    Payroll software has many benefits. These are large dependent on your business needs and the payroll software you have installed. Payroll software provides lower payroll production costs with its improved accuracy. The software quickly identifies, analyzes, and reports on adverse employee costs or trends. This is a huge benefit to HR management. Since payroll software automates the functions of several employees, they reduce the administrative overhead. By automating many manual processes, this software allows for better uses of company manpower. This software can be programmed to process payroll at certain fixed times.

    As businesses continue to grow, the need to provide timely and accurate invoices can be critical. Since there are multiple payroll software packages available, it is always a good idea to make sure you've determined your payroll requirements and implemented a trial version before you choose your payroll software solution.

    Online Payroll Services

    Many companies find payroll to be monotonous and taxing. This is so because of the many government authorities- federal, state and local– who tax payrolls in America, plus the numerous unions, banks and credit unions, and health insurance plans that people can barely keep up with. Online payroll services help eliminate the stress and confusion…

    Many companies find payroll to be monotonous and taxing. This is so because of the many government authorities- federal, state and local– who tax payrolls in America, plus the numerous unions, banks and credit unions, and health insurance plans that people can barely keep up with. Online payroll services help eliminate the stress and confusion related to billing processing. One of the best benefits of submitting payroll online is the speed, precision and safety of the process.

    Submitting payroll was never made easier or, in some instances, even fun. Welcome to the world of online accounting!

    Completing your payroll online is quick and economic. Checks, previews and reports can be printed from anyone's desktop. The company on the other side of this online payment interface will provide the customer with hard copies or reports and paychecks, which if asked for can be personally delivered. The final payroll reports will be sent to the company via email within two hours or less of entering the relevant data.

    Online payroll processing resolves the issue surrounding storage space and paper waste. Beside, a password-protected website will assure the customer of total professional confidentiality. These online payroll services also include 401 (K) administration.

    What exactly is a 401 (K)? It is a type of retirement plan offered by the employer. The idea is to let the employee decide what amount from the paycheck should be deducted and sent towards the plan before federal taxes are cut. Some employers offer what is known as the “company match”, which essentially means money towards your retirement from the company in addition to the individual's own contribution. Each employee can then choose the mode of investment for these contributions, depending on the choices available in the 401 (K) plan.

    On retirement, the employee winds up with all the money initially put in and the additional investment on investments, with tax deductions. What this online payroll services then does is automatically withhold, on request, funds from paychecks, and proceed to compute the employer's share of matching funds.

    These 401 (K) funds will be transferred in any way that the customer wants, even if it means payment to a third-party dealer via ACH transfer or wire transfer. To make it still easier, the online payroll service provides the customer with a great breakdown of how money from each check is distributed into their employees' 401 (K) accounts.

    Payroll Georgia, Unique Aspects of Georgia Payroll Law and Practice

    The Georgia State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is: Department of Revenue Withholding Tax Unit 504 Trinity-Washington Bldg. 270 Washington Street Atlanta, GA 30334 404-417-2311 [http://www.etax.dor.ga.gov/withholding.shtml] Georgia requires that you use Georgia form “G-4, Employee's Withholding Certificate” instead of Federal W-4 Form for Georgia State…

    The Georgia State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is:

    Department of Revenue

    Withholding Tax Unit

    504 Trinity-Washington Bldg.

    270 Washington Street

    Atlanta, GA 30334

    404-417-2311

    [http://www.etax.dor.ga.gov/withholding.shtml]

    Georgia requires that you use Georgia form “G-4, Employee's Withholding Certificate” instead of Federal W-4 Form for Georgia State Income Tax Withholding.

    Not all states allow salary reductions made under Section 125 cafeteria plans or 401 (k) to be treated in the same manner as the IRS code allows. In Georgia cafeteria plans are: not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401 (k) plan deferrals are: not taxable for income taxes; taxable for unemployment purposes.

    In Georgia supplementary wages are taxed or a graduated rate

    Annual wage Rate
    Under $ 8,000.00 2.0%
    $ 8,000.00 to $ 10,000.00 3.0%
    $ 10,000.00 to $ 12,000.00 4.0%
    $ 12,000.00 to $ 15,000.00 5.0%
    over $ 15,000.00 6.0%

    You must file your Georgia State W-2s by magnetic media if you have at least 250 employees.

    The Georgia State Unemployment Insurance Agency is:

    Georgia Department of Labor

    Unemployment Insurance Division

    148 International Blvd., NE

    Atlanta, GA 30303-1751

    404-656-3122

    http://www.dol.state.ga.us/em/

    The State of Georgia taxable wage base for unemployment purposes is wages up to $ 8500.00.

    Georgia requires Magnetic media reporting of quarterly wage reporting if the employer has at least 100 employees that they are reporting that quarter.

    Unemployment records must be retained in Georgia for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; pay pay periods and pay dates; date and circumstances of termination.

    The Georgia State Agency charged with enforcing the state wage and hour laws is:

    Department of Labor

    148 International Blvd., NE, Ste. 276

    Atlanta, GA 30303-1751

    866-487-9243

    http://www.dol.state.ga.us/

    The minimum wage in Georgia is $ 5.15 per hour.

    There is also no general provision in Georgia State Law covering paying overtime in a non-FLSA covered employer.

    Georgia State new hire reporting requirements are that every employer must report every new hire and rehires. The employer must report the federally required elements of:

    • Employee's name
    • Employee's address
    • Employee's social security number
    • Employer's name
    • Employers address
    • Employer's Federal Employer Identification Number (EIN)

    Plus

    • Date of Birth
    • UI ID # of UBI ID #

    This information must be reported within 10 days of the hiring or rehiring.
    The information can be sent as a W4 or equivalent by mail, fax or electronically.
    There is a written warning for a late report in Georgia.

    The Georgia new hire-reporting agency can be reached at 888-541-0469 / 404-525-2985 or on the web at https://newhirereporting.com/ga-newhire/default.asp .

    Georgia does allow compulsory direct deposit but the employee's choice of financial institution must meet federal regulation E regarding choice of financial institutions.

    Georgia requires the following information on an employee's pay stub:

    • Employer
    • pay rate
    • hours worked
    • itemized discounts

    Georgia requires that employee be paid no less often than semi-monthly and at even intervals. There is an exemption for officials, superintendents and department heads.

    In Georgia there are no statutory requirements relating to lag time between when the services are performed and when the employee must be paid.

    Georgia has no general provision on when terminated employees must be paid their final wages.

    Deceased employee's wages up to $ 2,500.00 must be paid to the designated beneficiary, surviving spouse or children's guardian (in that order).

    Escheat laws in Georgia require that unclaimed wages be paid over to the state after one year.

    The employer is further required in California to keep a record of the wages abandoned and turned over to the state for a period of ten years.

    There is no provision in Georgia law concerning tip debts against State minimum wage.

    In the Georgia payroll law there is no provision covering required rest or meal periods.

    There is no provision in Georgia law concerning record retention of wage and hour records therefor it is probably wise to follow FLSA guidelines.

    The Georgia agency charged with enforcement Child Support Orders and laws is:

    Child Support Enforcement

    State Department of Human Resources

    2 Peachtree St., NW 15th Fl.

    404-657-3851

    http://ocse.dhr.georgia.gov/portal/site/DHR-OCSE/

    Georgia has the following provisions for child support discounts:

    • When to start Withholding? 14 days after order is delivered
    • When to send Payment? Two days of Payday.
    • When to send Termination Notice? “Promptly”
    • Maximum Administrative Fee? $ 3 per payment ($ 25 for first one).
    • Withholding Limits? Federal Rules under CCPA.

    Please note that this article is not updated for changes that can and will happen from time to time.

    Payroll Missouri, Unique Aspects of Missouri Payroll Law and Practice

    The Missouri State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is: Department of Revenue Division of Taxation and Collection Withholding Tax Section PO Box 3375 Jefferson City, MO 65105-3375 (573) 751-5752 http://www.dor.mo.gov/ Missouri requires that you use Missouri form “MO-W4, Employee's Withholding Allowance Certificate” instead of Federal…

    The Missouri State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is:

    Department of Revenue

    Division of Taxation and Collection

    Withholding Tax Section

    PO Box 3375

    Jefferson City, MO 65105-3375

    (573) 751-5752

    http://www.dor.mo.gov/

    Missouri requires that you use Missouri form “MO-W4, Employee's Withholding Allowance Certificate” instead of Federal W-4 Form for Missouri State Income Tax Withholding.

    Not all states allow salary reductions made under Section 125 cafeteria plans or 401 (k) to be treated in the same manner as the IRS code allows. In Missouri cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401 (k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

    In Missouri supplementary wages are taxed at a 6% flat rate.

    You must file your Missouri state W-2s by magnetic media if you have at least 250 employees and are required to file your federal W-2s by magnetic media.

    The Missouri State Unemployment Insurance Agency is:

    Division of Employment Security

    Unemployment Insurance Department

    421 E. Dunklin St., PO Box 59

    Jefferson City, MO 65104-0059

    (573) 751-3215

    [http://www.dolir.mo.gov/ls/wagehour/]

    The State of Missouri taxable wage base for unemployment purposes is wages up to $ 8000.00.

    Missouri requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.

    Unemployment records must be retained in Missouri for a minimum period of three years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; pay pay periods and pay dates; date and circumstances of termination.

    The Missouri State Agency charged with enforcing the state wage and hour laws is:

    Department of Labor and Industrial Relations

    Division of Labor Standards

    PO Box 449

    3315 West Truman Blvd.

    Jefferson City, MO 65102-0449

    (573) 751-3403

    [http://www.dolir.mo.gov/ls/wagehour/]

    The minimum wage in Missouri is $ 5.15 per hour.

    The general provision in Missouri concerned paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

    Missouri State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

    • Employee's name
    • Employee's address
    • Employee's social security number
    • Employer's name
    • Employers address
    • Employer's Federal Employer Identification Number (EIN)

    This information must be reported within 20 days of the hiring or rehiring.
    The information can be sent as a W4 or equivalent by mail, fax or electronically.
    There is a $ 25 penalty for a late report and $ 350 for conspiracy in Missouri.

    The Missouri new hire-reporting agency can be reached at 800-585-9234 or 800-859-7999 or on the web at http://www.dss.mo.gov/

    Missouri does allow compulsory direct deposit but the employee's choice of financial institution must meet federal regulation E regarding choice of financial institutions.

    Missouri requires the following information on an employee's pay stub:

    • Gross and Net Earnings
    • Straight time and overtime pay
    • Hours worked
    • Itemized discounts
  • Total deductions
  • Missouri requires that employee be paid no less often than semimonthly; every 15 days for manufacturers; monthly for FLSA-exempts.

    Missouri requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed sixteen days after pay period; five days for manufacturers.

    Missouri payroll law requires that involuntarily terminated employees must be paid their final pay on the day of discharge or within 7 days if employee requests it by mail.

    There is no provision in Missouri law concerning paying dismissed employees.

    Escheat laws in Missouri require that unclaimed wages be paid over to the state after five years.

    The employer is further required in Missouri to keep a record of the wages abandoned and turned over to the state for a period of 5 years.

    Missouri payroll law mandates no more than 50% of minimum wage may be used as a tip credit.

    In the Missouri payroll law there is no provision covering required rest or meal periods.

    There is no provision in Missouri law relating record retention of wage and hour records there before it is probably wise to follow FLSA guidelines.

    Missouri statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.

    The Missouri agency charged with enforcement Child Support Orders and laws is:

    Division of Child Support Enforcement

    Department of Social Services

    PO Box 2320

    227 Metro Dr.

    Jefferson City, MO 65102-2320

    (573) 751-4301

    http://www.dss.mo.gov/

    Missouri has the following provisions for child support discounts:

    • When to start Withholding? 2 weeks after mailing.
    • When to send Payment? Within 7 days of Payday.
    • When to send Termination Notice? “Promptly”
    • Maximum Administrative Fee? $ 6 per month.
    • Withholding Limits? Federal Rules under CCPA.

    Please note that this article is not updated for changes that can and will happen from time to time.