YodZiaN

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

Department of Revenue
Revenue Bldg.
955 Center St., N.E.
Salem, OR 97301
(503) 945-8100
www.dor.state.or.us/

Oregon 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 Oregon cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes if used to purchase medical or life insurance 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In Oregon supplemental wages are taxed at a 9% flat rate.

W-2s are not required in Oregon unless state requests them.

The Oregon State Unemployment Insurance Agency is:

Employment Department
Unemployment Insurance Tax
875 Union St., N.E.
Salem, OR 97311
(503) 947-1488
www.emp.state.or.us/

The State of Oregon taxable wage base for unemployment purposes is wages up to $27,000.00.

Oregon has optional reporting of quarterly wages on magnetic media.

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

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

Bureau of Labor and Industries
Wage and Hour Division
800 N.E. Oregon St., Ste. 1070
Portland, OR 97232
(503) 731-4200
www.boli.state.or.us/

The minimum wage in Oregon is $7.05 per hour.

The general provision in Oregon concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week (10-hour day in some industries).

Oregon 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 Oregon.

The Oregon new hire-reporting agency can be reached at 503-378-2868 or on the web at http://dcs.state.or.us/employers.htm

Oregon does not allow compulsory direct deposit

Oregon requires the following information on an employee’s pay stub:

Gross and Net Earnings
straight time and overtime pay
hours worked
pay period dates
employer’s name
employer’s address
employer’s phone number
annual pay statement for previous year by March 10 if employee requests
itemized deductions

Oregon requires that employee be paid no less often than every 35 days.

In Oregon there are no statutory requirements concerning the lag time between when the services are performed and when the employee must be paid.

Oregon payroll law requires that involuntarily terminated employees must be paid their final pay by the end of the first business day after discharge or termination. Voluntarily terminated employees must be paid their final pay earlier of next regular payday or 5 business days; Read more…

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

Department of Taxation
P.O. Box 2476
Columbus, OH 43266-0076
(614) 433-7887
(888) 405-4039
www.state.oh.us/tax

Ohio requires that you use Ohio form “IT-4, Employee’s Withholding Exemption Certificate” instead of a 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 supplemental 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
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 wages 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; payroll 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
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 concerning 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 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 concerning 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 Read more…

The North Dakota State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

State Tax Department
State Capitol
600 East Boulevard Ave.
Bismarck, ND 58505-0599
(701) 328-3125
http://www.nd.gov/tax//

North Dakota does not 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 North Dakota 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 North Dakota supplemental wages are taxed at a 3.92% flat rate.

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

The North Dakota State Unemployment Insurance Agency is:

Job Service North Dakota
Job Insurance Administration
1000 E. Divide Ave.
Bismarck, ND 58501
(701) 328-2843
http://www.nd.gov/home.htm

The State of North Dakota taxable wage base for unemployment purposes is wages up to $18,500.00.

North Dakota has optional reporting of quarterly wages on magnetic media.

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

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

Department of Labor
State Capitol Bldg.
600 East Blvd. Ave., Dept. 406
Bismarck, ND 58505-0340
(701) 328-2660
www.state.nd.us/labor/

The minimum wage in North Dakota is $5.15 per hour.

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

North Dakota 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 $250 for conspiracy in North Dakota.

The North Dakota new hire-reporting agency can be reached at 800-755-8530 or 701-328-3582 or on the web at http://www.nd.gov/humanservices/

North Dakota does not allow compulsory direct deposit

North Dakota requires the following information on an employee’s pay stub:

Gross and Net Earnings
straight time and overtime pay
hours worked
required state and federal deductions
employee authorized deductions

North Dakota requires that employee be paid no less often than monthly or agreed-on paydays.

In North Dakota there are no statutory requirements concerning the lag time between when the services are performed and when the employee must be paid.

North Dakota payroll law requires that involuntarily terminated employees must be paid their final pay by next regular payday or within 15 days, whichever is earlier; or by certified mail at employee’s address. Voluntarily terminated employees must be paid their final pay Read more…

The North Carolina State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Revenue
P.O. Box 25000
Raleigh, NC 27640-0640
(919) 733-3991

http://www.dor.state.nc.us/

North Carolina requires that you use North Carolina form “NC-4, Employee’s Withholding Allowance Certificate” instead of a Federal W-4 Form for North Carolina 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 North Carolina 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 North Carolina supplemental wages are taxed at a 6% flat rate.

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

The North Carolina State Unemployment Insurance Agency is:

Employment Security Commission
700 Wade Ave.
P.O. Box 26504
Raleigh, NC 27611
(919) 733-3121
http://www.ncesc.com/

The State of North Carolina taxable wage base for unemployment purposes is wages up to $16,200.00.

North Carolina 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 North Carolina for a minimum period of six years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.

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

Department of Labor
Labor Standards Bureau
Wage and Hour Office
4 West Edenton St.
Raleigh, NC 27601-1092
(800) 522-6762
www.dol.state.nc.us

The minimum wage in North Carolina is $5.15 per hour.

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

North Carolina 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 $25.00 penalty for a late report and $500 for conspiracy in North Carolina.

The North Carolina new hire-reporting agency can be reached at 888-514-4568 or on the web at www.ncnewhires.com

North Carolina does allow compulsory direct deposit but the employee’s choice of financial institution must meet federal Regulation E regarding choice of financial institutions.

North Carolina requires the following information on an employee’s pay stub:

itemized deductions

North Carolina requires that employee be paid no less often than monthly, semimonthly, biweekly, weekly, or daily.

In North Carolina there are no statutory requirements concerning the lag time between when the services are performed and when the employee must be paid.

North Carolina payroll law requires that involuntarily terminated employees must be paid their final pay by next regular payday (by Read more…

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

Department of Taxation and Finance
New York State Income Tax Bureau
W.A. Harriman Campus
Albany, NY 12227-0125
(800) 225-5829 (in state)
www.tax.state.ny.us/

New York requires that you use New York form “IT-2104, Employee’s Withholding Allowance Certificate” or a Federal W-4 Form for New York 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 York 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 New York supplemental wages are taxed at an 8.2% flat rate.

W-2s are not required to be sent in New York.

The New York State Unemployment Insurance Agency is:

Division of Unemployment Insurance
State Campus, Bldg. 12
Albany, NY 12240
(518) 457-2635
www.labor.state.ny.us/business_ny/unemployment_insurance/unemployment_insurance.html

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

New York 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 York for a minimum period of three years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.

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

Department of Labor
Division of Labor Standards
State Office Bldg. Campus
Building 12, Rm. 532
Albany, NY 12240
(518) 457-4321
www.labor.state.ny.us/

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

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

New York 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 $450 for conspiracy in New York.

The New York new hire-reporting agency can be reached at 800-972-1233 or 800-225-5829 or on the web at www.tax.state.ny.us/wt/newhire.htm

New York does not allow compulsory direct deposit

New York requires the following information on an employee’s pay stub:

Gross and Net Earnings
explanation of wage computation if requested
itemized deductions

New York requires that employee be paid no less often than semimonthly; weekly for manual workers (semimonthly if commissioner of labor agrees); less frequently for FLSA-exempt employees paid over $600 a week.

New York requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed seven days for manual workers.

New York payroll law requires that involuntarily terminated employees must be paid their final pay by next regular payday (by mail if employee requests) and that voluntarily terminated employees must be paid their final pay by the next regular payday or by mail if employee requests it.

Deceased employee’s wages of $30,000 must be paid within 30 days of death to the designated beneficiary or surviving spouse; $15,000 within 31 days to 6 months to the surviving spouse, adult children, parent, sibling, niece Read more…

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

Department of Revenue
Income, Sales, Inheritance and Excise Tax Division
P.O. Box 8910
2135 Rimrock Rd.
Madison, WI 53713
(608) 266-2776
www.dor.state.wi.us/

Wisconsin allows you to use the Federal W-4 form or the “WT-4, Employee’s Wisconsin Withholding Exemption Certificate/New Hire Reporting” 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 Wisconsin 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 Wisconsin supplemental wages are taxed at:

Annual wages: under $7,970 4.6%

$7,970-$15,590 6.15%

$15,590-$115,140 6.5%

Over $115,140 6.75%

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

The Wisconsin State Unemployment Insurance Agency is:

Department of Workforce Development
Division of Unemployment Compensation
201 E. Washington Ave., P.O. Box 7905
Madison, WI 53707
(608) 266-7074
www.dwd.state.wi.us/ui/

The State of Wisconsin taxable wage base for unemployment purposes is wages up to $10,500.00.

Wisconsin 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 Wisconsin for a minimum period of six years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.

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

Department of Workforce Development
Division of Equal Rights
1 South Pinckney St., Rm. 320
P.O. Box 8928
Madison, WI 53702-8928
(608) 266-6860
www.dwd.state.wi.us/er/

The minimum wage in Wisconsin is $5.15 per hour.

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

Wisconsin 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 no penalty for a late report in Wisconsin.

The Wisconsin new hire-reporting agency can be reached at 888-300-4473 or on the web at http://www.dwd.state.wi.us/

Wisconsin does allow compulsory direct deposit but the employee’s choice of financial institution must meet federal Regulation E regarding choice of financial institutions.

Wisconsin requires the following information on an employee’s pay stub:

amount of and reason for deductions

Wisconsin requires that employee be paid no less often than monthly; union contract may differ.

Wisconsin requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed thirty-one days.

Wisconsin payroll law requires that involuntarily terminated employees must be paid their final pay by next regular payday; within Read more…

The West Virginia State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

State Tax Department
Capitol Complex, Bldg. 1, W417
Charleston, WV 25305
(304) 558-3333
(800) 982-8297 (in state)
www.state.wv.us/taxrev

West Virginia allows you to use the “WV/IT-104, West Virginia’s Employee’s Withholding Exemption Certificate” form to calculate state income tax withholding or federal form W4 if state and federal exemption are the same.

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 West Virginia 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 West Virginia supplemental wages are taxed at:
Annual wages under $10,000 3.0%

$10,000-$25,000 4.0%

$25,000-$40,000 4.5%

$40,000-$60,000 6.0%

Over $60,000 6.5%

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

The West Virginia State Unemployment Insurance Agency is:

Bureau of Employment Programs
112 California Ave.
Charleston, WV 23505-0112
(304) 558-2674
http://www.wvbep.org/bep/uc/

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

West Virginia has optional reporting of quarterly wages on magnetic media.

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

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

Division of Labor
Wage and Hour Section
Capitol Complex
Building 3, Rm. 319
Charleston, WV 25305
(304) 558-7890
http://www.labor.state.wv.us/

The minimum wage in West Virginia is $5.15 per hour.

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

West Virginia 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
payroll address
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 in and $500 for conspiracy West Virginia.

The West Virginia new hire-reporting agency can be reached at 877-625-4669 or 304-346-9513 or on the web at www.wv-newhire.com/

West Virginia does not allow compulsory direct deposit.

West Virginia requires the following information on an employee’s pay stub:

itemized deductions

West Virginia requires that employee be paid no less often than biweekly.

In West Virginia there are no statutory requirements concerning the lag time between when the services are performed and when the employee must be paid.

West Virginia payroll law requires that involuntarily terminated employees must be paid their final pay with in 3 working days; next regular payday if suspended due to labor dispute or temporarily laid off. Voluntarily terminated employees must be paid their final pay by the next regular payday or by mail if employee requests it.

Deceased employee’s wages of $800; $1,000 after 120 Read more…

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

Department of Taxation
Division of Income Tax Withholding
P.O. Box 27264
Richmond, VA 23261-7264
(804) 367-8037
http://www.tax.virginia.gov/

Virginia requires that you use Virginia form “VA-4, Employee’s Virginia Income Tax Withholding Exemption Certificate” instead of a Federal W-4 Form for Virginia 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 Virginia 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 Virginia supplemental wages are required to be aggregated for the state income tax withholding calculation.

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

The Virginia State Unemployment Insurance Agency is:

Virginia Employment Commission
Liability Section
P.O. Box 1358
Richmond, VA 23218
(804) 786-1485
http://www.vec.virginia.gov/vecportal/

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

Virginia 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 Virginia for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.

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

Department of Labor and Industry
Labor and Employment Law Division
13 South 13th St.
Richmond, VA 23219
(804) 371-2327
www.dli.state.va.us/

The minimum wage in Virginia is $5.15 per hour.

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

Virginia 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 Virginia.

The Virginia new hire-reporting agency can be reached at 800-979-9014 or 804-771-9733 or on the web at www.va-newhire.com

Virginia does not allow compulsory direct deposit

Virginia requires the following information on an employee’s pay stub:

Gross and Net Earnings
straight time and overtime pay
hours worked
purpose of deductions (upon request)
itemized deductions

Virginia requires that employee be paid no less often than monthly- salaried employees and hourly employees earning 150% of state’s average weekly wage, if they agree; semimonthly or biweekly-hourly employees.

In Virginia there are no statutory requirements concerning the lag time between when the services are performed and when the employee must be paid.

Virginia payroll law requires that involuntarily terminated employees must be paid their final pay by their next regular Read more…

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

Department of Taxes
109 State Street
Montpelier, VT 05609-1401
(802) 828-2551
http://vermont.gov/

Vermont allows you to use the “W-4VT, Vermont Employee Withholding Allowance Certificate” form to calculate state income tax withholding or federal W4 form.

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 Vermont 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 Vermont supplemental wages are taxed at a 7.2% flat rate.

Magnetic media reporting of W-2s is not allowed in Vermont.

The Vermont State Unemployment Insurance Agency is:

Department of Employment and Training
5 Green Mountain Dr.
P.O. Box 488
Montpelier, VT 05601-0488
(802) 828-4344
(877) 214-3331
www.det.state.vt.us/

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

Vermont has optional reporting of quarterly wages on magnetic media.

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

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

Department of Labor and Industry
Wage and Hour Division
National Life Bldg., Drawer 20
Montpelier, VT 05620-3401
(802) 828-2157
http://www.labor.vermont.gov/

The minimum wage in Vermont is $7.00 per hour.

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

Vermont 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 $500 penalty for conspiracy in Vermont.

The Vermont new hire-reporting agency can be reached at 800-786-3214 or 802-241-2194 or on the web at http://jobs.utah.gov/newhire/

Vermont does not allow compulsory direct deposit

Vermont requires the following information on an employee’s pay stub:

Gross and Net Earnings
straight time and overtime pay
hours worked
itemized deductions

Vermont requires that employee be paid no less often than weekly; biweekly or semimonthly if employer gives notice.

Vermont requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed six days; 13 under union contract.

Vermont payroll law requires that involuntarily terminated employees must be paid their final pay with in 3 working days and that voluntarily terminated employees must Read more…

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

State Tax Commission
Withholding Tax Development
210 North 1950 West
Salt Lake City, UT 84134
(801) 297-2200
(800) 662-4335 (in state)
http://tax.utah.gov/

Utah allows you to use the federal form W4 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 Utah 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 Utah supplemental wages are required to be aggregated for the state income tax withholding calculation.

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

The Utah State Unemployment Insurance Agency is:

Department of Workforce Services
140 E. 300 South
P.O. Box 45288
Salt Lake City, UT 84145
(801) 536-7400
http://jobs.utah.gov/employer/emservices.asp

The State of Utah taxable wage base for unemployment purposes is wages up to $22,700.00.

Utah 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 Utah for a minimum period of three years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.

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

Labor Commission
Anti-Discrimination and Labor Division
P.O. Box 146630
Salt Lake City, UT 84114-6630
(801) 530-6801
www.labor.state.ut.us/

The minimum wage in Utah is $5.15 per hour.

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

Utah 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 mag media.
There is a $25.00 penalty for a late report and $500 for conspiracy in Utah.

The Utah new hire-reporting agency can be reached at 801-526-4361 or on the web at http://jobs.utah.gov/newhire/

Utah does not allow compulsory direct deposit except for large employers with 2/3 of employees already on direct deposit.

Utah requires the following information on an employee’s pay stub:

itemized deductions

Utah requires that employee be paid no less often than semimonthly; monthly if employee hired for yearly salary.

Utah requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed ten days; wages paid monthly?7th of next month.

Utah payroll law requires that involuntarily terminated employees must be paid their final pay with in 24 hours and that voluntarily terminated employees must be paid their final pay by the next regular payday.

Deceased employee’s wages must be paid when normally due Read more…