2020 State Tax Snapshot
- ALABAMA
- ALASKA
- ARIZONA
- ARKANSAS
- CALIFORNIA
- COLORADO
- CONNETICUT
- DELAWARE
- DISTRICT OF COLUMBIA
- FLORIDA
- GEORGIA
- HAWAII
- IDAHO
- ILLINOIS
- INDIANA
- IOWA
- KANSAS
- KENTUCKY
- LOUISIANA
- MAINE
- MARYLAND
- MASSACHUSETTS
- MICHIGAN
- MINNESOTA
- MISSISSIPPI
- MISSOURI
- MONTANA
- NEBRASKA
- NEVADA
- NEW HAMPSHIRE
- NEW JERSEY
- NEW MEXICO
- NEW YORK
- NORTH CAROLINA
- NORTH DAKOTA
- OHIO
- OREGON
- OKLAHOMA
- PENNSYLVANIA
- RHODE ISLAND
- SOUTH CAROLINA
- SOUTH DAKOTA
- TENNESSEE
- TEXAS
- UTAH
- VERMONT
- VIRGINIA
- WASHINGTON
- WEST VIRGINIA
- WISCONSIN
- WYOMING
2020 TAX SNAPSHOT – ALABAMA
| Withholding Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Alabama Department of Revenue https://revenue.alabama.gov/ |
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| Filing Requirements for Reports and Payments? |
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| Registration Details | https://revenue.alabama.gov/Online Registration or Form - Combined Registration/Application |
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| Closing Account | Call: 334-242-1300 | ||||||||||
| Supplemental Wage/Bonus Rate | 5% | ||||||||||
| State Income Tax Rate | Based on Tax Tables. | ||||||||||
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Alabama Department of Labor https://labor.alabama.gov/employers.aspx |
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| Filing Requirements for Reports and Payments? |
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| Registration Details | -Form - SR-2 | ||||||||||
| Closing Account | Form - UC Report of Employer Account Changes or Write the Central office: Department of Labor & Workforce Development P.O. Box 11149 Juneau, AK 99811 **Accounts with 8 consecutive reports with zero wages, will be administratively closed.** |
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| Taxable Wage Base | $8,000 | ||||||||||
| New Employer Rate | 2.70% | ||||||||||
| Employer Experience Tax Rate | Tax Rate Schedule A – 0.20% – 5.40% Tax Rate Schedule B – 0.35% – 5.40% Tax Rate Schedule C - 0.50% – 6.10% Tax Rate Schedule D - 0.65% – 6.80% **All rates above include 0.06% for Employment Security Enhancement Assessment (ESA)** |
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2020 TAX SNAPSHOT – ALASKA
| Withholding Tax | |
|---|---|
| No Income State Tax | |
| Unemployment Tax (Alaska reference UI Tax as Employer Security Tax) |
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|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Alaska Department of Labor and Workforce Development http://labor.alaska.gov |
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| Filing Requirements for Reports and Payments? |
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| Registration Details | -www.labor.alaska.gov/estax or Form - TREG - Alaska Employer Registration Form | ||||||||||
| Closing Account | Call: 907-465-2700 or Write the Central office: Department of Labor & Workforce Development P.O. Box 11149 Juneau, AK 99811 **Accounts with 8 consecutive reports with zero wages, will be administratively closed.** |
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| Taxable Wage Base | $41,500 | ||||||||||
| New Employer Rate | 1.09% 0.50% - Employee deduction rate (need to change this for 2019 too) |
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| Employer Experience Tax Rate | 1.00% - 5.40% | ||||||||||
2020 TAX SNAPSHOT – ARIZONA
| Withholding Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Arizona Department of Revenue https://azdor.gov/ |
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| Filing Requirements for Reports and Payments? | Form A1-QRT is used for quarterly, monthly, semiweekly or one-banking day withholding payments. Due dates are the following for Quarterly filing:
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| Registration Details | Joint Tax Application Form (for both Withholding and Unemployment Tax Account Registration) | ||||||||||
| Closing Account | www.azdor.govor Form – Business Account Update Form | ||||||||||
| Supplemental Wage/Bonus Rate | No state provisions on supplemental/bonus payments. State allows for the aggregate calculation method. | ||||||||||
| State Income Tax Rate | Based on percentage of gross taxable wages | ||||||||||
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Arizona Department of Economic Security https://des.az.gov |
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| Filing Requirements for Reports and Payments? |
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| Registration Details | Joint Tax Application (for both Withholding and Unemployment Tax Account Registration) | ||||||||||
| Closing Account | Accounts with 12 consecutive calender quarters with no wages are suspended automatically. Or Contact the Employer Registration Unit at -https://des.az.gov | ||||||||||
| Taxable Wage Base | $7,000 | ||||||||||
| New Employer Rate | 2.0% **For a minimum of 2 calendar years** | ||||||||||
| Employer Experience Tax Rate | 0.05% - 12.85% | ||||||||||
2020 TAX SNAPSHOT – ARKANSAS
| Withholding Tax | |
|---|---|
| Agency Name and Website | Arkansas Department of Finance and Administration https://www.dfa.arkansas.gov |
| Filing Requirements for Reports and Payments? | Reference Agency Site for specific filing requirements. |
| Registration Details | Online through Arkansas TAP or Form - Combined Business Tax Registration Form |
| Closing Account | Online through Arkansas TAP |
| Supplemental Wage/Bonus Rate | 6.90% |
| State Income Tax Rate | Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Arkansas Division of Workforce Services https://www.dws.arkansas.gov |
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| Filing Requirements for Reports and Payments? |
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| Registration Details | -Tax21 website or Form -DWS-ARK-236 - Report to Terminate Account | ||||||||||
| Closing Account | Form -DWS-ARK-236 - Report to Terminate Account | ||||||||||
| Taxable Wage Base | $7,000 | ||||||||||
| New Employer Rate | 3.20% **For three (3) full years** **Includes the 0.20% Stabilization tax.** |
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| Employer Experience Tax Rate | 0.30% - 14.20% **Includes the 0.20% Stabilization tax.** |
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2020 TAX SNAPSHOT – CALIFORNIA
| Withholding Tax | |
|---|---|
| Agency Name and Website | California Employment Development Department https://www.edd.ca.gov/ |
| Filing Requirements for Reports and Payments? | Reference California Employer’s Guide for specific filing requirements. |
| Registration Details | Both Withholding and UI Tax Accounts are under one Payroll Tax Account Number through EDD. Employers have 15 days to register once subjected to payroll state tax. Online through e-Services |
| Closing Account | Online through e-Services |
| Supplemental Wage/Bonus Rate | 10.23% - Bonuses and Stock Options only 6.60% - All other types( i.e. overtime pay, commissions, sales awards, severance, and vacation pay) |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | California Employment Development Department https://www.edd.ca.gov |
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| Filing Requirements for Reports and Payments? |
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| Registration Details | Both Withholding and UI Tax Accounts are under one Payroll Tax Account Number through EDD. Employers have 15 days to register once subjected to payroll state tax. Online through e-Services | ||||||||||
| Closing Account | Online through e-Services | ||||||||||
| Taxable Wage Base | $7,000 | ||||||||||
| New Employer Rate | 3.40% 0.10% - Employment Training Tax (ETT) **For period of 2 to 3 years** |
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| Employer Experience Tax Rate | 1.50% - 6.20% 0.10% - Employment Training Tax (ETT) |
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| State Disability Insurance | 1.0% - Withholding Rate **Includes Disability Insurance (DI) and Paid Family Leave (PFL)** $$122,909 – SDI Taxable wage limit $1,229.09 – Maximum Deduction |
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2020 TAX SNAPSHOT – COLORADO
| Withholding Tax | |
|---|---|
| Agency Name and Website | Colorado Department of Revenue https://www.colorado.gov/pacific/tax |
| Filing Requirements for Reports and Payments? | Quarterly, monthly, or weekly depending on the withholding collected in one year. Reference the Agency Site Agency Website. |
| Registration Details | OneStop Shop for both Withholding and UI Tax Accounts at MyBizColorado
or Form – CR0100 |
| Closing Account | Form - DR 1102 - Account Changes or Closure |
| Supplemental Wage/Bonus Rate | 4.63% |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Colorado Department of Labor and Employment https://www.colorado.gov/cdle |
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| Filing Requirements for Reports and Payments? |
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| Registration Details | OneStop Shop for both Withholding and UI Tax Accounts at MyBizColorado or Form – Business Registration Form | ||||||||||||||||||
| Closing Account | Form - Employer Change Request, UITL-2 | ||||||||||||||||||
| Taxable Wage Base | $13,600 | ||||||||||||||||||
| New Employer Rate | Standard rate based on type of business activity (**Decimal below**): **For three (3) full years**
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| Employer Experience Tax Rate | 0.58% - 7.40% | ||||||||||||||||||
2020 TAX SNAPSHOT – CONNETICUT
| Withholding Tax | |
|---|---|
| Agency Name and Website | Connecticut Department of Revenue https://portal.ct.gov/drs |
| Filing Requirements for Reports and Payments? | Quarterly, monthly, or weekly to file electronically. Reference the Agency’s Employer Circular CT |
| Registration Details | Form - REG-1, Business Taxes Registration Application |
| Closing Account | Form - CT - 941 or
Write notification to: Department of Revenue Services Registration Unit PO Box 2937 Hartford, CT 06104-2397 |
| Supplemental Wage/Bonus Rate | No state provisions on supplemental/bonus payments. |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Connecticut Department of Labor https://www.ctdol.state.ct.us |
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| Filing Requirements for Reports and Payments? |
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| Registration Details | Form UC-1A - Employer Status Report For Unemployment Compensation or Online at -Agency Site | ||||||||||
| Closing Account | Register for an online user account atAgency Site | ||||||||||
| Taxable Wage Base | $15,000 | ||||||||||
| New Employer Rate | 3.20% | ||||||||||
| Employer Experience Tax Rate | 1.9% - 6.80% | ||||||||||
2020 TAX SNAPSHOT – DISTRICT OF COLUMBIA
| Withholding Tax | |
|---|---|
| Agency Name and Website | District of Columbia Office of Tax and Revenue https://otr.cfo.dc.gov |
| Filing Requirements for Reports and Payments? | Reference Agency Sitfor specific filing requirements. |
| Registration Details | Combined registration online for both Withholding and UI Tax Accounts Form FR-500 Combined Business Tax Registration **Must also apply for Business License** |
| Closing Account | Online through MyTax.DC.gov |
| Supplemental Wage/Bonus Rate | No state provisions on supplemental/bonus payments. |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | District of Columbus Department of Employment Services https://does.dc.gov |
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| Filing Requirements for Reports and Payments? |
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| Registration Details | Combined registration online for both Withholding and UI Tax Accounts Form FR-500 Combined Business Tax Registration **Must also apply for Business License** |
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| Closing Account | Email: Status Unit at UITax.Info@dc.gov or Fax: Letter to 202-698-5706 |
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| Taxable Wage Base | $9,000 | ||||||||||
| New Employer Rate | Average rate of contributions paid by all employers the preceding year or 2.70%, whichever is higher. 0.20% - Administrative Funding Assessment. |
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| Employer Experience Tax Rate | 1.60% - 7.0% 0.20% - Administrative Funding Assessment |
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2020 TAX SNAPSHOT – FLORIDA
| Withholding Tax | |
|---|---|
| No Income State Tax | |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Florida Department of Revenue http://floridarevenue.com/pages/default.aspx |
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| Filing Requirements for Reports and Payments? |
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| Registration Details | -Form - DR-1 Florida Business Tax Application or OneStop Shop Online at Agency Site | ||||||||||
| Closing Account | Filing out the Agency's Form Online | ||||||||||
| Taxable Wage Base | $7,000 | ||||||||||
| New Employer Rate | 2.70% **Will remain in effect 10 calendar quarters.** |
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| Employer Experience Tax Rate | 0.10% - 5.40% | ||||||||||
2020 TAX SNAPSHOT – GEORGIA
| Withholding Tax | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Georgia Department of Revenue https://dor.georgia.gov |
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| Filing Requirements for Reports and Payments? | “One-Day Rule” – Employers who are required to withhold more than $100,000 in taxes for the payday must remit via EFT by next banking day. Differs from the Federal One-Day Rule requirements in that Federal requires a next-day deposit once the employer accumulates the $100,000 tax liability. For Annual, Quarterly, Monthly and Semi-Weekly Files reference the 2020 Employers Text Guide |
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| Registration Details | Online at the Agency Website | ||||||||||||
| Closing Account | Through the online GTC account or Form - G5(B) or Submit letter to the Taxpayer Services Division: Taxpayer Services Division P. O. Box 105499 Atlanta, GA 30359 | ||||||||||||
| Supplemental Wage/Bonus Rate |
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| State Income Tax Rate | Based on Tax Tables | ||||||||||||
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Georgia Department of Labor https://dol.georgia.gov |
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| Filing Requirements for Reports and Payments? |
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| Registration Details | Online through the Agency Website | ||||||||||
| Closing Account | Close online throughEmployer Portal | ||||||||||
| Taxable Wage Base | $9,500 | ||||||||||
| New Employer Rate | Total Tax Rate 2.7% **Includes administrative assessment of 0.06%** |
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| Employer Experience Tax Rate | 0.40% - 8.10% **Includes administrative assessment of 0.06%** |
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2020 TAX SNAPSHOT – HAWAII
| Withholding Tax | |
|---|---|
| Agency Name and Website | State of Hawaii Department of Taxation http://tax.hawaii.gov |
| Filing Requirements for Reports and Payments? | Reference the Employers Handbook |
| Registration Details | Online at the Agency Website |
| Closing Account | Form - GEW-TA-RV-1 - Notification of Cancellation of Tax Licenses and Tax Permits or File online through theAgency Website |
| Supplemental Wage/Bonus Rate | No state provisions on supplemental/bonus payments. |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | State of Hawaii Unemployment Insurance http://labor.hawaii.gov/ui |
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| Filing Requirements for Reports and Payments? |
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| Registration Details | -Online at the Agency Website | ||||||||||
| Closing Account | Call: Oahu 808-586-8982 Hawaii Island 808-974-4095 Maui 808-274-3025 Kauai 808-274-3025 |
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| Taxable Wage Base | $48,100 | ||||||||||
| New Employer Rate | 2.4% |
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| Employer Experience Tax Rate | 0.00% - 5.60% | ||||||||||
| State Disability Insurance EE Portion | $1,119.44 – Maximum weekly taxable earnings 0.50% on wages up to $5.60 – Weekly deduction | ||||||||||
| State Disability Insurance ER Portion | Difference from the cost and employee contribution. | ||||||||||
2020 TAX SNAPSHOT – IDAHO
| Withholding Tax | |
|---|---|
| Agency Name and Website | Idaho State Tax Commission http://www.state.id.us |
| Filing Requirements for Reports and Payments? | Please refer to the Agency Website. |
| Registration Details | Onestop shop. Register both Withholding and Unemployment account online with the Agency Website. |
| Closing Account | Online form at www.tax.idaho.gov/ss or Send written notice via: Email: processing@tax.idaho.gov Fax: (208) 334-5364 Mail: Attn: Account Registration & Maintenance Idaho State Tax Commission PO Box 36 Boise ID 83722-3220 |
| Supplemental Wage/Bonus Rate | 6.925% |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Idaho Department of Labor https://www.labor.idaho.gov/dnn |
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| Filing Requirements for Reports and Payments? |
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| Registration Details | Idaho has Onestop shop. However, Employers must first register with the Secretary of State. Then register both Withholding and Unemployment account online with the Agency Website. * |
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| Closing Account | Close online through the Employer Portal | ||||||||||
| Taxable Wage Base | $41,600 | ||||||||||
| New Employer Rate | 1.00% | ||||||||||
| Employer Experience Tax Rate | 0.255% - 5.40% | ||||||||||
2020 TAX SNAPSHOT – ILLINOIS
| Withholding Tax | |
|---|---|
| Agency Name and Website | Illinois Department of Revenue https://www2.illinois.gov/rev/Pages/default.aspx |
| Filing Requirements for Reports and Payments? | For Monthly, Quarterly, Semi-Weekly requirements and due dates reference the Agency Website. |
| Registration Details | Onstop Shop to register both Withholding and UI Tax account at: MyTax Illinois (**Form REG-1 is available **) |
| Closing Account | Online through MyTaxIllinois or Call the agency at 217-785-3707 |
| Supplemental Wage/Bonus Rate | 4.95% |
| State Income Tax Rate | Flat Rate of 4.95% |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Illinois Department of Employment Security http://www.ides.illinois.gov |
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| Filing Requirements for Reports and Payments? |
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| Registration Details | -Onestop Shop to register Withholding and UI Tax account online through
or
MyTax Illinois (**Form - UI-1 Form/Form - UI-1 DOM - Domestic Employment is available**) |
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| Closing Account | Form - UI-50 - Notice of Change or Online through MyTax Illinois |
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| Taxable Wage Base | $12,740 | ||||||||||
| New Employer Rate | 3.125% - 3.425%: **(Includes 0.475% Fund Building Rate for 2019)** **(Employers pay higher entry rate if in a North American Industrial Classification System (NAICS). Reference Agency Website for info. |
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| Employer Experience Tax Rate | 0.425% - 6.875% **Includes Fund Building Rate 0.475%** |
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2020 TAX SNAPSHOT – INDIANA
| Withholding Tax | |
|---|---|
| Agency Name and Website | Indiana Department of Revenue https://www.in.gov/dor |
| Filing Requirements for Reports and Payments? | Annual Payments – Due 30 days after the end of the month. Monthly Payments– Due 30 days after the end of the month. Early Filer– Due 20 days after the end of the month |
| Registration Details | Onestop Shop to register Withholding and UI Tax account through INBiz |
| Closing Account | Form – BC100 – Indiana Business Closure Request |
| Supplemental Wage/Bonus Rate | 3.23% |
| State Income Tax Rate | Flat Rate of 3.23% County Tax Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Indiana Department of Workface Development https://www.in.gov/dwd |
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| Filing Requirements for Reports and Payments? |
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| Registration Details | Onestop Shop to register Withholding and UI Tax account through INBizor Online at UPLINK Employer Self Service(ESS) for the Unemployment account only. |
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| Closing Account | Close online throughForm - SF46800 SUTA Account Termination or Transfer Request Form or Call DWD (Department of Workforce Development) at 800-891-6499 |
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| Taxable Wage Base | $9,500 | ||||||||||
| New Employer Rate | 2.50% 2.53% - For New Employer’s with NAICS code 23 Visit **Agency Site for special requirements.** **New employers exempt from solvency surcharge** **Includes administrative assessment of 0.06%** |
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| Employer Experience Tax Rate | 0.50% - 7.40% | ||||||||||
2020 TAX SNAPSHOT – IOWA
| Withholding Tax | |
|---|---|
| Agency Name and Website | Iowa Department of Revenue https://tax.iowa.gov |
| Filing Requirements for Reports and Payments? | For Monthly, Semi-monthly, Quarterly requirements and due dates, visit the Agency Website. |
| Registration Details | Form – Iowa Business Tax Permit Registration, 78-005
or Online through the Agency Website |
| Closing Account | Form – Iowa Business Tax Change Form or Online through the Agency Website |
| Supplemental Wage/Bonus Rate | 6.00% |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Iowa Workforce Development https://www.iowa.gov |
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| Filing Requirements for Reports and Payments? |
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| Registration Details | -Online through myIowaUI | ||||||||||
| Closing Account | -Online through myIowaUI | ||||||||||
| Taxable Wage Base | $31,600 | ||||||||||
| New Employer Rate | 1.00% - New non-construction employers 7.50% - New construction employers |
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| Employer Experience Tax Rate | 0.00% - 7.50% | ||||||||||
2020 TAX SNAPSHOT – KANSAS
| Withholding Tax | |
|---|---|
| Agency Name and Website | Kansas Department of Revenue https://www.ksrevenue.org/index.html |
| Filing Requirements for Reports and Payments? | For Quad-Monthly, Semi-monthly, Monthly, Quarterly, Annual requirements and due dates, visit the Employer Withholding Guide. |
| Registration Details | Online through the Agency Website |
| Closing Account | Form – Notice of Tax Account Closure Form |
| Supplemental Wage/Bonus Rate | 5.00% |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Kansas Department of Labor https://www.dol.ks.gov/home |
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| Filing Requirements for Reports and Payments? |
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| Registration Details | Online through the Agency Websiteor https://www.dol.ks.gov/employers/guide-to-ks-employment-security-law/selected-reports-and-publications |
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| Closing Account | Close online throughForm - SF46800 SUTA Account Termination or Transfer Request Form or Call DWD (Department of Workforce Development) at 800-891-6499 |
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| Taxable Wage Base | $14,000 | ||||||||||
| New Employer Rate | 2.70%* - New Employer 6.00%* - Construction Industry **New Rate applies for 3 years.** **Includes administrative assessment of 0.06%** |
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| Employer Experience Tax Rate | 0.00% - 7.10% **Includes the Solvency Adjustment** |
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2020 TAX SNAPSHOT – KENTUCKY
| Withholding Tax | |
|---|---|
| Agency Name and Website | Kentucky Department of Revenue https://revenue.ky.gov/Pages/index.aspx |
| Filing Requirements for Reports and Payments? | Filing Requirements visit Agency Website |
| Registration Details | *Online through Kentucky One Stop Business Portal * **Will need the Commonwealth Business Identifier (CBI) from the Secretary of State in order to complete online registration.** **Kentucky One Stop Business Portal does not include registration for UI Tax Account. Register for UI Tax Account here |
| Closing Account | Form Update or Cancellation of Kentucky Tax Account(S) |
| Supplemental Wage/Bonus Rate | 5.00% |
| State Income Tax Rate | Flat Rate of 5.00% |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Commonwealth of Kentucky https://kentucky.gov/Pages/home.aspx |
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| Filing Requirements for Reports and Payments? |
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| Registration Details | -Online through Agency Website | ||||||||||
| Closing Account | -Online through Agency Website | ||||||||||
| Taxable Wage Base | $10,800 | ||||||||||
| New Employer Rate | 2.70% | ||||||||||
| Employer Experience Tax Rate | 0.225% - 8.925% **Rate above includes the Service Capacity Upgrade Fund (SCUF) reduction 0.075%** |
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2020 TAX SNAPSHOT – LOUISIANA
| Withholding Tax | |
|---|---|
| Agency Name and Website | Louisiana Department of Revenue https://www.ksrevenue.org/index.html |
| Filing Requirements for Reports and Payments? | For Quarterly, Monthly and Semi-Monthly filing requirements visit the Agency Website. |
| Registration Details | Onestop Shop to register Withholding and UI Tax account at Louisiana geauxBiz |
| Closing Account | Form – R-3406 – Request to Close Business Tax Accounts Form |
| Supplemental Wage/Bonus Rate | No state provisions on supplemental/bonus payments. |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Louisiana Workforce Commission The Department of Labor
http://www.laworks.net/Homepage.asp |
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| Filing Requirements for Reports and Payments? |
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| Registration Details | Onestop Shop to register Withholding and UI Tax account at Louisiana geauxBizor Online through LASTARS (if only the UI Tax account is needed) |
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| Closing Account | Call: 1-866-783-5567 | ||||||||||
| Taxable Wage Base | $7,700 | ||||||||||
| New Employer Rate | 1.14% - 2.85% | ||||||||||
| Employer Experience Tax Rate | 0.09% - 6.20% | ||||||||||
2020 TAX SNAPSHOT – MAINE
| Withholding Tax | |
|---|---|
| Agency Name and Website | Maine Revenue Services https://www.maine.gov/revenue/ |
| Filing Requirements for Reports and Payments? | Filing Requirements visit Agency Website |
| Registration Details | *Online through the Agency Website |
| Closing Account | *Send letter to: Maine Revenue Services P.O. Box 1060 Augusta, ME 04332 **Include your name, the business name, business address, business tax account registration number, and business end date.** |
| Supplemental Wage/Bonus Rate | 5.00% |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Maine Department of Labor https://www.maine.gov/labor |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | -Online through RE EMPLOY ME | ||||||||||
| Closing Account | -Mail: Maine Department of Labor 54 State House Station Augusta, ME 04333-0054 |
||||||||||
| Taxable Wage Base | $12,000 | ||||||||||
| New Employer Rate | 1.92%** **Includes the Competitive Skills Scholarship Fund (CSSF) Rate of 0.06%** |
||||||||||
| Employer Experience Tax Rate | 0.06% - 5.46% **Includes the Competitive Skills Scholarship Fund (CSSF) Rate of 0.06%** |
||||||||||
2020 TAX SNAPSHOT – MARYLAND
| Withholding Tax | |
|---|---|
| Agency Name and Website | Comptroller of Maryland https://www.marylandtaxes.gov/index.php |
| Filing Requirements for Reports and Payments? | For Accelerated, Quarterly, Monthly, Seasonally and Annual filing requirements visit the Agency Website. |
| Registration Details | Onestop Shop to register Withholding and UI Tax account at Agency Website. |
| Closing Account | Call: 410-260-7980 or 1-800-638-2937 Provide: Name, telephone number, Federal Employer Identification Number (FEIN), Central Registration Number (CRN), reason for closing account, and closing date. |
| Supplemental Wage/Bonus Rate | No state provisions on supplemental/bonus payments. |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Maryland Department of Labor, Licensing and Regulation
https://www.maryland.gov/Pages/default.aspx |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Onestop Shop to register Withholding and UI Tax account at Agency Website. | ||||||||||
| Closing Account | Fax: 410-7672848 or Email:dluicdemployerstatusunitdllr@maryland.gov or Mail: Employer Status Unit 1100 N. Eutaw Street Room 300 Baltimore, MD 21201 |
||||||||||
| Taxable Wage Base | $8,500 | ||||||||||
| New Employer Rate | 2.60% - New Employers 4.80% - New construction employers headquartered in another state |
||||||||||
| Employer Experience Tax Rate | 0.30% - 7.50% | ||||||||||
2020 TAX SNAPSHOT – MASSACHUSETTS
| Withholding Tax | |
|---|---|
| Agency Name and Website | Massachusetts Department of Revenue https://www.mass.gov/orgs/massachusetts-department-of-revenue |
| Filing Requirements for Reports and Payments? | For Quarterly, Monthly, and Annual filing requirements visit the Agency Website |
| Registration Details | *Online through MassTaxConnect |
| Closing Account | *Online through MassTaxConnect |
| Supplemental Wage/Bonus Rate | 5.05% **Effective 2019, rate will continue to be reduced 0.05% points until rate reaches 5.00%** |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Massachusetts Executive Office of Labor and Workforce Development https://www.mass.gov |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Online through Agency Website | ||||||||||
| Closing Account | Online through Agency Website | ||||||||||
| Taxable Wage Base | $15,000 | ||||||||||
| New Employer Rate | 2.42% - New Employers 7.37% - New Construction Employers **Above rates include Solvency Assessment 0.58% and Workforce Training Fund 0.056%** |
||||||||||
| Employer Experience Tax Rate | 0.94% - 14.37% **Above rates includes Solvency Assessment 0.58% and Workforce Training Fund 0.05%. **Based on Schedule E. Per Agency experience rate given to new employers after the first 3 calendar years. 0.12% – 0.34% Employer Medical Assistance Contribution (EMAC) • New employers exempt the first 3 years • Employers in their 4th year is subjected to EMAC rate of 0.12% • Employers in their 5th year is subjected to EMAC rate of 0.24% • Employers in their 6th year is subjected to EMAC rate of 0.34% 0.056% - Workforce Training Fund |
||||||||||
2020 TAX SNAPSHOT – MICHIGAN
| Withholding Tax | |
|---|---|
| Agency Name and Website | Michigan Department of Treasury https://www.michigan.gov/taxes |
| Filing Requirements for Reports and Payments? | For Quarterly, Monthly, Annual, and Accelerated filing requirements visit the Agency Website. |
| Registration Details | Onestop Shop to register Withholding and UI Tax account at Agency Website. |
| Closing Account | Form – 163 Notice of Change or Discontinuance |
| Supplemental Wage/Bonus Rate | 4.25% |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Michigan Unemployment Insurance Agency
https://www.michigan.gov/uia |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Online through e-Register. | ||||||||||
| Closing Account | Form – Discontinuance or Transfer of Payroll or Assets in Whole or Part Form | ||||||||||
| Taxable Wage Base | $9,000 $9,500 – For delinquent Employers |
||||||||||
| New Employer Rate | 2.7% (Includes the 1.17% bond obligation assessment) |
||||||||||
| Employer Experience Tax Rate | 0.06% - 10.30% **Above rate includes Obligation Assessment ranging from 0.72% - 2.42%.** |
||||||||||
2020 TAX SNAPSHOT – MINNESOTA
| Withholding Tax | |
|---|---|
| Agency Name and Website | Minnesota Department of Revenue https://www.revenue.state.mn.us |
| Filing Requirements for Reports and Payments? | For Report and Payment requirements, visit the Agency Website |
| Registration Details | Online through e-Services |
| Closing Account | Online through e-Services or Email: business.registration@state.mn.us or Call 651-282-5225 or 1-800-657-3605 |
| Supplemental Wage/Bonus Rate | 6.25% |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Minnesota Unemployment Insurance https://www.uimn.org |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Online through the Agency Website | ||||||||||
| Closing Account | Online through the Employer Portal. | ||||||||||
| Taxable Wage Base | $35,000 | ||||||||||
| New Employer Rate | Based on the type of industry. Click here to view the 2020 list of rates for New Employers. | ||||||||||
| Employer Experience Tax Rate | 0.20% - 9.10% | ||||||||||
2020 TAX SNAPSHOT – MISSISSIPPI
| Withholding Tax | |
|---|---|
| Agency Name and Website | Mississippi Department of Revenue https://www.dor.ms.gov/Pages/default.aspx |
| Filing Requirements for Reports and Payments? | Monthly or Quarterly withholding Returns are due the 15th day of the month following the period. |
| Registration Details | Online through TAP |
| Closing Account | Online through TAP |
| Supplemental Wage/Bonus Rate | No state provisions on supplemental/bonus payments. |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Mississippi Department of Employment Security
https://www.mdes.ms.gov |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Online through the MDES Online System. | ||||||||||
| Closing Account | Online through the MDES Online System. | ||||||||||
| Taxable Wage Base | $14,000 | ||||||||||
| New Employer Rate | New Employer: • 1.00% - 1st year • 1.10% - 2nd year • 1.20% - 3rd year **Above rate does not include Workforce Investment and Training** 0.20% - Workforce Investment and Training |
||||||||||
| Employer Experience Tax Rate | 0.20% - 5.60% **Rate includes Workforce Investment and Training 0.20%** |
||||||||||
2020 TAX SNAPSHOT – MISSOURI
| Withholding Tax | |
|---|---|
| Agency Name and Website | Missouri Department of Revenue https://dor.mo.gov/ |
| Filing Requirements for Reports and Payments? | For Report and Payment requirements, visit the Agency Website |
| Registration Details | Onestop Shop to register Withholding and UI Tax account at MyTaxMissouri |
| Closing Account | Submit letter to Agency via: Email: withholding@dor.mo.gov Fax: 573-522-6816 Mail: Missouri Department of Revenue P.O. Box 3375 Jefferson City, MO 65105-3375 |
| Supplemental Wage/Bonus Rate | 5.40% |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Missouri Department of Labor and Industrial Relations https://labor.mo.gov |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Onestop Shop to register Withholding and UI Tax account at MyTaxMissouri. or Form – Unemployment Tax Registration. **for registering unemployment account only** |
||||||||||
| Closing Account | Form – Employer Change Request Form. or Online through UInteract. **Options above are for when an Employer no longer employs workers but foresee reporting wages in the future** Form – Termination of Coverage form. **Option is for permanently closing account. Click here to read Agency criteria.** |
||||||||||
| Taxable Wage Base | $11,500 | ||||||||||
| New Employer Rate | Based on the type of industry. Click here to view the 2020 list of rates for New Employers. **New Rate effective for 2 or 3 years** | ||||||||||
| Employer Experience Tax Rate | 0.00% - 6.00% 0.00% - 9.00% - Employers participating in the Shared Work Program **Both rates above does not include Maximum Rate Surcharge and/or Contribution Rate Adjustment (CRA). |
||||||||||
2020 TAX SNAPSHOT – MONTANA
| Withholding Tax | |
|---|---|
| Agency Name and Website | Montana Department of Revenue https://mtrevenue.gov |
| Filing Requirements for Reports and Payments? | For Report and Payment requirements, visit the Agency Website. |
| Registration Details | Online through TransAction Portal (TAP). or Form – Montsana Department of Revenue Business Registration (Form GenReg) |
| Closing Account | Email: MTDORWithholding@mt.gov **Provide date of last payroll, contact information, updated mailing address, and reason for closure** |
| Supplemental Wage/Bonus Rate | 6.00% |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Montana Department of Labor and Industry
http://uid.dli.mt.gov |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Online through the https://uieservices.mt.gov or Form - UI-F Form |
||||||||||
| Closing Account | Online through the https://uieservices.mt.gov | ||||||||||
| Taxable Wage Base | $34,100 | ||||||||||
| New Employer Rate | Based on the type of industry. Click here to view the 2020 list of rates for New Employers. | ||||||||||
| Employer Experience Tax Rate | 0.13% - 6.30% **Above rate includes Administrative Fund Tax (AFT) of 0.13% or 0.18%** |
||||||||||
2020 TAX SNAPSHOT – NEBRASKA
| Withholding Tax | |
|---|---|
| Agency Name and Website | Nebraska Department of Revenue http://revenue.nebraska.gov/index.html |
| Filing Requirements for Reports and Payments? | For Report and Payment requirements, visit the Nebraska Circular EN |
| Registration Details | Online through the Agency Website. or Form – Nebraska Tax Application, Form 20 |
| Closing Account | Form – Nebraska Tax Application, Form 20 |
| Supplemental Wage/Bonus Rate | 5.00% |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Nebraska Department of Labor https://dol.nebraska.gov/home/index |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Online through Agency | ||||||||||
| Closing Account | Form – UI Form 37NC – Employer’s Notice of Change Form. | ||||||||||
| Taxable Wage Base | $9,000 – For employers in Categories 2 through 19 $24,000 – For employers in Category 20 |
||||||||||
| New Employer Rate | 1.25% - New Employer 5.40% - New Construction |
||||||||||
| Employer Experience Tax Rate | 0.00% - 5.40% | ||||||||||
2020 TAX SNAPSHOT – NEVADA
| Withholding Tax | |
|---|---|
| No Income State Tax | |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Nevada Unemployment Insurance
http://www.ui.nv.gov |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Online through the Agency Website or Form - Nevada Business Registration Form (APP-01.00) |
||||||||||
| Closing Account | Form –Employer’s Report of Changes | ||||||||||
| Taxable Wage Base | $32,500 | ||||||||||
| New Employer Rate | 2.95% **New Employer retains rate for a period of 14 to 17 calendar quarters.** **Rate above doesn’t include the additional 0.05% for Career Enhancement Program (CEP).** |
||||||||||
| Employer Experience Tax Rate | 0.30% - 5.40% **Rate above includes additional 0.05% for Career Enhancement Program (CEP).** |
||||||||||
2020 TAX SNAPSHOT – NEW JERSEY
| Withholding Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | New Jersey Department of the Treasury https://www.state.nj.us/treasury/revenue |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Onestop Shop to register Withholding and UI Tax account at Agency Business Portal..
or
Form – NJ REG Form To register only the withholding |
||||||||||
| Closing Account | Online through the Agency’s Change Tax/Employer Registration Records or Form – REG-C-L Form |
||||||||||
| Supplemental Wage/Bonus Rate | No state provisions on supplemental/bonus payments for $500,000 and under. 9.90% - For income over $500,000 11.80% - For income over $5,000,000 |
||||||||||
| State Income Tax Rate | Based on Tax Tables | ||||||||||
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | New Jersey Department of Labor and Workforce Development
https://www.nj.gov/labor |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Onestop Shop to register Withholding and UI Tax account at Agency Business Portal | ||||||||||
| Closing Account | Form –Employer Change Notice Form | ||||||||||
| Taxable Wage Base | $35,300 | ||||||||||
| New Employer Rate (FY2020) |
2.80% **Above rate consist of the Unemployment Rate 2.6825% + Workforce Development/Supplemental Workforce Funds (W.F./S.W.F) Rate 0.1175%** **New Rate applies for the first 3 calendar years.** |
||||||||||
| Employer Experience Tax Rate (FY2020) |
0.40% - 5.40% **Per Agency above rate includes workforce development, health care subsidy and UI insurance** |
||||||||||
| Employer Deduction (2020) |
0.425% **Above rate consists of the Unemployment Rate 0.3825% + Workforce Development/Supplemental Workforce Funds (W.F./S.W.F) Rate 0.0425%** |
||||||||||
| Employee Maximum Deduction (2020) |
$150.02 | ||||||||||
| State Disability Insurance | Employee: Temporary Disability Insurance (TDI): $134,900 - Taxable wage limit 0.26% - TDI deduction rate $350.74 – Maximum employee deduction Employer: Temporary Disability Insurance (TDI): $35,300 - Taxable wage limit 0.10% - 0.75% - Employer tax rates *(FY2020)* 0.50% - New employer rate *(FY2020)* Employee: Family Leave Insurance (FLI): $134,900 - Taxable wage limit 0.16% - Employee FLI deduction rate $215.84 – FLI employee maximum deduction. |
||||||||||
2020 TAX SNAPSHOT – NEW MEXICO
| Withholding Tax | |
|---|---|
| Agency Name and Website | Taxation & Revenue New Mexico http://www.tax.newmexico.gov |
| Filing Requirements for Reports and Payments? | For Report and Payment requirements, visit the Agency Website |
| Registration Details | Online through the Agency’s TAP System or Form – ACD-31015, Application for Business Tax Identification Number |
| Closing Account | Form – ACD-31075, Business Tax Registration Update |
| Supplemental Wage/Bonus Rate | 4.90% |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | New Mexico Department of Workforce Solutions
https://www.dws.state.nm.us/en-us |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Online through the Agency’s Website | ||||||||||
| Closing Account | Online through the Agency’s Self Service Account | ||||||||||
| Taxable Wage Base | $25,800 | ||||||||||
| New Employer Rate | 1% or Industry Average Rate, whichever is greater **Rate effective until the employer has 2 years as an experience-rated employer** | ||||||||||
| Employer Experience Tax Rate | 0.33% - 5.40% | ||||||||||
2020 TAX SNAPSHOT – NEW YORK
| Withholding Tax | |
|---|---|
| Agency Name and Website | New York Department of Taxation and Finance https://www.tax.ny.gov |
| Filing Requirements for Reports and Payments? | For Report and Payment requirements, visit the Agency Website |
| Registration Details | Onestop Shop to register Withholding and UI Tax account at the Agency’s Online portal.
or
Form – NYS 100 Form |
| Closing Account | Employers can indicate this on the final Form NYS-45, Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return or Contact the New York State Department of Labor: Mail: NYS Department of Labor W A Harriman Campus Building 12, Room 356 Liability and Determination Section Albany , NY 12240-0322 Call: 1-888-899-8810 Email: Online |
| Supplemental Wage/Bonus Rate | 9.62% |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | New York State Department of Labor
https://www.ny.gov |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Onestop Shop to register Withholding and UI Tax account at the Agency’s Online portal. or Form – NYS 100 Form |
||||||||||
| Closing Account | Form –IA-15 – Change of Business Information for the Unemployment Insurance Program | ||||||||||
| Taxable Wage Base | $11,600 | ||||||||||
| New Employer Rate | 3.20% **Includes 0.075% Rate for Re-employment Services Fund (RSF)** |
||||||||||
| Employer Experience Tax Rate | 0.60% - 7.90% | ||||||||||
| State Disability Insurance | 0.50% - Employee deduction ($0.60 weekly maximum) | ||||||||||
| Family Leave Insurance | 0.270% - Employee wages with annual maximum of $196.72 | ||||||||||
2020 TAX SNAPSHOT – NORTH CAROLINA
| Withholding Tax | |
|---|---|
| Agency Name and Website | North Carolina Department of Revenue https://www.ncdor.gov |
| Filing Requirements for Reports and Payments? | For Report and Payment requirements, visit the Agency Website |
| Registration Details | Online through the Agency’s Website. |
| Closing Account | Send Letter to: N.C. Department of Revenue P.O. Box 2500 Raleigh, N.C. 27640 |
| Supplemental Wage/Bonus Rate | 5.35% |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | North Carolina Department of Commerce Division of Employment Security
https://des.nc.gov/DES |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Online through the Agency Employer Services. | ||||||||||
| Closing Account | Online through the Agency Employer Services. | ||||||||||
| Taxable Wage Base | $25,200 | ||||||||||
| New Employer Rate | 1.00% | ||||||||||
| Employer Experience Tax Rate | 0.06% - 5.76% | ||||||||||
2020 TAX SNAPSHOT – NORTH DAKOTA
| Withholding Tax | |
|---|---|
| Agency Name and Website | North Dakota Office of State Tax Commissioner https://www.nd.gov/tax |
| Filing Requirements for Reports and Payments? | For Report and Payment requirements, visit the Agency’s Income Tax Withholding Guideline. |
| Registration Details | Online through TAP **Must be registered with the Secretary of State prior to registering for a Withholding account.** **Account number is the same as FEIN** |
| Closing Account | Online through TAP |
| Supplemental Wage/Bonus Rate | 1.84% |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Job Service North Dakota
http://www.jobsnd.com |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Form – SFN41216 – Report to Determine Liability | ||||||||||
| Closing Account | Form –SFN51704 – Business Termination/Inactivation Notice | ||||||||||
| Taxable Wage Base | $37,900 | ||||||||||
| New Employer Rate | 1.02% 9.69% - Construction Employers |
||||||||||
| Employer Experience Tax Rate | 0.08% - 9.69% | ||||||||||
2020 TAX SNAPSHOT – OHIO
| Withholding Tax | |
|---|---|
| Agency Name and Website | Ohio Department of Taxation https://www.tax.ohio.gov |
| Filing Requirements for Reports and Payments? | For Report and Payment requirements, visit the Agency’s Business Registration Guide. |
| Registration Details | Online through the Ohio Business Gateway (OBG) or Form – IT 1, Combined Application for Registration as an Ohio Employer Withholding Tax/School District Withholding Tax Agent |
| Closing Account | Form – BA UF, Business Account Update Form |
| Supplemental Wage/Bonus Rate | 3.50% |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Ohio Department of Job and Family Services
https://jfs.ohio.gov |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Online through Employer Resource Information Center (ERIC) or Form - Report to Determine Liability (JFS-20100) |
||||||||||
| Closing Account | Online through Employer Resource Information Center (ERIC) or Form - Disposition of Business (JFS-20110) |
||||||||||
| Taxable Wage Base | $9,500 | ||||||||||
| New Employer Rate | 2.70% 5.80% - Construction Employers |
||||||||||
| Employer Experience Tax Rate | 0.30% - 9.40% | ||||||||||
2020 TAX SNAPSHOT – OREGON
| Withholding Tax | |
|---|---|
| Agency Name and Website | Oregon Department of Revenue https://www.oregon.gov/DOR/Pages/index.aspx |
| Filing Requirements for Reports and Payments? | For Report and Payment requirements, visit the Agency’s Website. |
| Registration Details | Combined registration for Withholding and UI Tax account online through the State of Oregon Central Business Registry **Once registered you will receive a Business Identification Number (BIN)** |
| Closing Account | Form – Oregon Combined Payroll Tax Business Change in Status Form |
| Supplemental Wage/Bonus Rate | 8.00% |
| State Income Tax Rate | Based on Tax Tables Transit Tax – 0.1% of wages |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | State of Oregon Employment Department https://www.oregon.gov/EMPLOY/Pages/default.aspx | ||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Combined registration for Withholding and UI Tax account online through the State of Oregon Central Business Registry **Once registered you will receive a Business Identification Number (BIN)** |
||||||||||
| Closing Account | Form – Oregon Combined Payroll Tax Business Change in Status Form | ||||||||||
| Taxable Wage Base | $42,100 | ||||||||||
| New Employer Rate | 2.10% | ||||||||||
| Employer Experience Tax Rate | 0.70% - 5.40% | ||||||||||
| Workers’ Benefit Fund (WBF) | 1.1 cents per hour - Employee portion 1.1 cents per hour – Employer Portion **Workers’ Benefit Fund (WBF) Assessment is applied in addition to the UI Tax Rate. There is an Employee and Employer portion. More information is located in the Agency’s Business Employer Guide.** |
||||||||||
2020 TAX SNAPSHOT – OKLAHOMA
| Withholding Tax | |
|---|---|
| Agency Name and Website | Oklahoma Tax Commission https://www.ok.gov/tax |
| Filing Requirements for Reports and Payments? | For Report and Payment requirements, visit the Agency’s Website. |
| Registration Details | Online through OKTAP |
| Closing Account | Online through OKTAP |
| Supplemental Wage/Bonus Rate | 5.00% |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Oklahoma Employment Security Commission
https://www.ok.gov/oesc |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Online through the Agency’s EZ Tax Express or Form – OES-1, Application for Oklahoma Unemployment Insurance Tax Account Number |
||||||||||
| Closing Account | Online through the Agency’s EZ Tax Express or Form – OES-24, Termination of Business in Whole or Part |
||||||||||
| Taxable Wage Base | $18,700 | ||||||||||
| New Employer Rate | 1.50% | ||||||||||
| Employer Experience Tax Rate | 0.10% - 5.50% | ||||||||||
2020 TAX SNAPSHOT – PENNSYLVANIA
| Withholding Tax | |
|---|---|
| Agency Name and Website | Pennsylvania Department of Revenue https://www.revenue.pa.gov/Pages/default.aspx |
| Filing Requirements for Reports and Payments? | For Report and Payment requirements, visit the Agency’s Website. |
| Registration Details | Onestop Shop to register Withholding and UI Tax account through thePA Online Business Entity Registration (PA-100). **Once registered you will receive a Business Identification Number (BIN)** |
| Closing Account | Online through e-TIDES or Form – REV-1706 – Business Tax Account Cancellation Form |
| Supplemental Wage/Bonus Rate | 3.07% |
| State Income Tax Rate | Flat Rate of 3.07% |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Pennsylvania Office of Unemployment Compensation
https://www.uc.pa.gov/employers-uc-services-uc-tax/information/Pages/default.aspx |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Combined registration for Withholding and UI Tax account online through the PA Online Business Entity Registration (PA-100). | ||||||||||
| Closing Account | Accounts with no wages for 4 consecutive quarters, will automatically be removed from the active employer files. To close the business, log into the Employer Profile portal in UCMS to close for US purposes. | ||||||||||
| Taxable Wage Base | $10,000 | ||||||||||
| New Employer Rate | 3.6890% - Non-Construction Employers
10.2238% - Construction Employers **UI Rate will be effective for the first two or three calendar years.** |
||||||||||
| Employer Experience Tax Rate | 1.2905% - 9.9333% 0.06% - Employee Rate **Employee Rate wages subjected is unlimited** |
||||||||||
2020 TAX SNAPSHOT – RHODE ISLAND
| Withholding Tax | |
|---|---|
| Agency Name and Website | Rhode Island Department of Revenue http://www.dor.ri.gov |
| Filing Requirements for Reports and Payments? | For Report and Payment requirements, visit the Agency’s Website. |
| Registration Details | Onestop Shop to register Withholding and UI Tax account through the RI Division of Taxation Combined Online Registration Service |
| Closing Account | If not indicated on the final return then Call: 401-574-8829 |
| Supplemental Wage/Bonus Rate | 5.99% |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Rhode Island Department of Taxation
http://www.uitax.ri.gov |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Onestop Shop to register Withholding and UI Tax account through the RI Division of Taxation Combined Online Registration Service. |
||||||||||
| Closing Account | Form – TX-13 – Employer Termination of Registration Report | ||||||||||
| Taxable Wage Base | $24,000 $25,500 - for Employers with experience rate of 9.41 or higher |
||||||||||
| New Employer Rate | 1.27% **Above UI Tax Rate includes the Job Development Fund Tax for 0.21% |
||||||||||
| Employer Experience Tax Rate | 0.60% - 10.00% **Above rate includes Job Development Assessment (JDA) 0.21% and Job Development Adjustment. |
||||||||||
| State Disability Insurance EE Portion | $72,300 – Maximum taxable earnings 1.30% - Employee tax rate |
||||||||||
| State Disability Insurance ER Portion | N/A | ||||||||||
2020 TAX SNAPSHOT – SOUTH CAROLINA
| Withholding Tax | |
|---|---|
| Agency Name and Website | South Carolina Department of Revenue https://dor.sc.gov/ |
| Filing Requirements for Reports and Payments? | For Report and Payment requirements, visit the PA Online Business Entity Registration (PA-100). |
| Registration Details | Online through MyDorway |
| Closing Account | Online through MyDorway or Form – C278 – Account Closing Form |
| Supplemental Wage/Bonus Rate | 7.00% |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | South Carolina Department of Employment and Workforce
https://www.dew.sc.gov |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Online through State Unemployment Insurance Tax System (SUITS) or Form – UCE-151 – Employer Status Report Registration Form |
||||||||||
| Closing Account | Online through the Agency Website br/> or Form – UCE-101 – Employer Report of Change to Account |
||||||||||
| Taxable Wage Base | $14,000 | ||||||||||
| New Employer Rate | 0.55% **Includes Solvency Surcharge of 0.00% and Contingency Assessment of 0.06%** |
||||||||||
| Employer Experience Tax Rate | 0.06% - 5.46% **Includes Solvency Surcharge 0.00% and Contingency Assessment of 0.06%.** |
||||||||||
2020 TAX SNAPSHOT – SOUTH DAKOTA
| Withholding Tax | |
|---|---|
| No Income State Tax | |
| Unemployment Tax (South Dakota refers to this as Reemployment Assistance Tax) |
|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | South Dakota Department of Labor and Regulation
https://dlr.sd.gov |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Online through the Agency’s Website. or Form – Employer’s Registration Application (Form 1) |
||||||||||
| Closing Account | Form – Domestic Employer Application to Withdraw from Annual Wage and Contribution Reporting (Form WDE) | ||||||||||
| Taxable Wage Base | $15,000. | ||||||||||
| New Employer Rate | Non-Construction: 1.20% - Year 1 1.00% - Year 2 & 3 and positive account balances **Above rates includes Investment Fee of 0.55%** Construction: 6.00% - Year 1 3.00% - Year 2 & 3 and positive account balances **Above rates includes Investment Fee of 0.55%** |
||||||||||
| Employer Experience Tax Rate | 0.00% - 9.35% | ||||||||||
2020 TAX SNAPSHOT – TENNESSEE
| Withholding Tax | |
|---|---|
| No Income State Tax | |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Tennessee Department of Labor and Workforce Development
https://www.tn.gov |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Form – Report to Determine Status, Application for Employer Number (LB-0441) **For Professional Employer Organizations (PEO), Application for Client Number (LB-0910) is also required.** |
||||||||||
| Closing Account | Form – Employer’s Report of Change | ||||||||||
| Taxable Wage Base | $7,000 | ||||||||||
| New Employer Rate | 2.70% **Includes Solvency Surcharge of 0.179% and Contingency Assessment of 0.06%** |
||||||||||
| Employer Experience Tax Rate (Effective 01/01/2020 – 06/30/2020) |
0.01% - 10.00% | ||||||||||
2020 TAX SNAPSHOT – TEXAS
| Withholding Tax | |
|---|---|
| No Income State Tax | |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Texas Workforce Commission
https://twc.texas.gov/ |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Online through TWC | ||||||||||
| Closing Account | Online through TWC | ||||||||||
| Taxable Wage Base | $9,000 | ||||||||||
| New Employer Rate | 2.70% or NAICS Industry Average if higher | ||||||||||
| Employer Experience Tax Rate | 0.31% - 6.31% **Tax Rate above consist of General Tax Rate (GTR) + Replenishment Tax Rate (RTR), Obligation Assessment Ratio (OA), Deficit Tax Rate (DTR) which is 0.00%, Employment and Training Investment Assessment (ETIA)** | ||||||||||
2020 TAX SNAPSHOT – UTAH
| Withholding Tax | |
|---|---|
| Agency Name and Website | Utah State Tax Commission https://tax.utah.gov |
| Filing Requirements for Reports and Payments? | For Report and Payment requirements, visit the Agency’s Website. |
| Registration Details | Onestop Shop to register Withholding and UI Tax account through the Agency Online Business Registration. |
| Closing Account | Online through TAP or Form - TC-69C, Notice of Change for a Tax Account |
| Supplemental Wage/Bonus Rate | 4.95% |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Utah Department of Workforce Services
https://jobs.utah.gov/index.htm |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Onestop Shop to register Withholding and UI Tax account through the Agency Online Business Registration. **Form – Business Registration Information Form |
||||||||||
| Closing Account | Online through the – Agency Website | ||||||||||
| Taxable Wage Base | $36,600 | ||||||||||
| New Employer Rate | Based on Industry Average. View Agency Website | ||||||||||
| Employer Experience Tax Rate | 0.10% - 7.10% | ||||||||||
2020 TAX SNAPSHOT – VERMONT
| Withholding Tax | |
|---|---|
| Agency Name and Website | Vermont Department of Taxes https://tax.vermont.gov |
| Filing Requirements for Reports and Payments? | For Report and Payment requirements, visit the Agency’s Website. |
| Registration Details | Onestop Shop to register with the Secretary of State, Withholding and UI Tax account: : Online Business Service Center or If only needing a Withholding Account, register online through myVTax or Form – BR-400, Application for Business Tax Account and Instructions. (for withholding account only) |
| Closing Account | Online through TAP or Form - TC-69C, Notice of Change for a Tax Account |
| Supplemental Wage/Bonus Rate | 4.95% |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Vermont Department of Labor
http://labor.vermont.gov |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Onestop Shop to register with the Secretary of State, Withholding and UI Tax account: Online Business Service Center or If only needing a UI Tax account, online through the Agency’s Employer Registration Application or Form – C-1-Business Registration |
||||||||||
| Closing Account | Form - C-36-Notice of Change | ||||||||||
| Taxable Wage Base | $16,100 | ||||||||||
| New Employer Rate (Effective 07-01-2019 - 06-30-2020) |
1% - For most employers. Others depend on the industry. Visit Agency's Website for more info. **Rate effective approximately 2.5 years.** |
||||||||||
| Employer Experience Tax Rate (Effective 07-01-2019 - 06-30-2020) (Effective 07/01/2020 – 06/30/2021) |
0.08% - 6.50% 0.04% - 5.40% **Above rate based on Tax Rate Schedule III.** |
||||||||||
2020 TAX SNAPSHOT – VIRGINIA
| Withholding Tax | |
|---|---|
| Agency Name and Website | Virginia Department of Revenue https://www.tax.virginia.gov |
| Filing Requirements for Reports and Payments? | For Report and Payment requirements, visit the Agency’s Website. |
| Registration Details | Onestop Shop to register Withholding and UI Tax account at iFile/iReg or Form – R-1 and Instructions (for Withholding Tax Account only) |
| Closing Account | Online through iFile/iReg or Form - R-3-Registration Information Change |
| Supplemental Wage/Bonus Rate | 5.75% |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Virginia Employment Commission
http://www.vec.virginia.gov |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Onestop Shop to register Withholding and UI Tax account at iFile/iReg **Form – VEC-FC-27 (for UI Tax Account only) |
||||||||||
| Closing Account | Online through – iFile/iReg or Form – VEC-FC-20C |
||||||||||
| Taxable Wage Base | $8,000 | ||||||||||
| New Employer Rate | 2.51% **Above rate includes Pool Cost Charge of 0.01%** |
||||||||||
| Employer Experience Tax Rate | 0.11% - 6.21% **Above rate includes Pool Cost Charge of 0.01%** |
||||||||||
2020 TAX SNAPSHOT – WASHINGTON
| Withholding Tax | |
|---|---|
| No Income State Tax | |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Washington Employment Security Department
https://esd.wa.gov/ |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Must register with the Business Licensing Service to obtain a Unified Business Identifier (UBI) Number. Business Licensing then notifies UI division. The UI Division will register your business. Click here for more information. | ||||||||||
| Closing Account | Form - 520BC-1-Business Change Form | ||||||||||
| Taxable Wage Base | $52,700 | ||||||||||
| New Employer Rate | 1Rate based on Industry Average. Visit the Agency Website for more information. | ||||||||||
| Employer Experience Tax Rate | 0.13% - 7.73% | ||||||||||
2020 TAX SNAPSHOT – WEST VIRGINIA
| Withholding Tax | |
|---|---|
| Agency Name and Website | West Virginia State Tax Department https://tax.wv.gov/Pages/default.aspx |
| Filing Requirements for Reports and Payments? | For Report and Payment requirements, visit the Agency’s Website. |
| Registration Details | Onestop Shop to register Withholding and UI Tax account atWV One Stop Business Portal or Form – On the WV One Stop Business Portal |
| Closing Account | Form –BUS-FIN – Declaration of Final Business Activity |
| Supplemental Wage/Bonus Rate | 3.00% - 6.50% **Review Percentage Method portion in Employer’s Withholding Tax Tables.** |
| State Income Tax Rate | Based on Tax Tables |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Workforce West Virginia
https://workforcewv.org |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Onestop Shop to register Withholding and UI Tax account at WV One Stop Business Portal or Form – On the WV One Stop Business Portal |
||||||||||
| Closing Account | Form - Application for Termination of Coverage, Form WVUC-A-47-A | ||||||||||
| Taxable Wage Base | $12,000 | ||||||||||
| New Employer Rate | 2.70% **Rate effective for 36 consecutive months until June 30.** |
||||||||||
| Employer Experience Tax Rate | 1.50% - 8.50% | ||||||||||
2020 TAX SNAPSHOT – WISCONSIN
| Withholding Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Wisconsin Department of Revenue https://www.revenue.wi.gov/pages/home.aspx |
||||||||||
| Filing Requirements for Reports and Payments? | For Report and Payment requirements, visit the Agency’s Website. | ||||||||||
| Registration Details | Onestop Shop to register Withholding and UI Tax account atWV One Stop Business Portal or Form – On the BTR-101-Application for Wisconsin Business Tax Registration(for Withholding Account Only) | ||||||||||
| Closing Account |
Online throughmyTax Account or Email: DORWithholdingTax@Wisconsin.gov or Call: 608-266-2776 |
||||||||||
| Supplemental Wage/Bonus Rate |
|
||||||||||
| State Income Tax Rate | Based on Tax Tables | ||||||||||
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Wisconsin Department of Workforce Development
https://dwd.wisconsin.gov/default.htm |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Onestop Shop to register Withholding and UI Tax account at Onestop Shop to register Withholding and UI Tax account at | ||||||||||
| Closing Account | Online through the Agency Website. or Email: taxnet@dwd.wisconsin.gov or Form – UCT-6491 |
||||||||||
| Taxable Wage Base | $14,000 | ||||||||||
| New Employer Rate | 3.05% - 3.25% Non-Construction Rate 3.05% - Payroll less than $500,000 3.25% - Payroll greater than $500,000 Construction Rate: 3.30% - Payroll less than $500,000 3.45% - Payroll greater than $500,000 |
||||||||||
| Employer Experience Tax Rate | 0.00% - 12.00% | ||||||||||
2020 TAX SNAPSHOT – WYOMING
| Withholding Tax | |
|---|---|
| No Income State Tax | |
| Unemployment Tax | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name and Website | Wyoming Department of Workforce Services
http://wyomingworkforce.org |
||||||||||
| Filing Requirements for Reports and Payments? |
|
||||||||||
| Registration Details | Online through the Agency’s Website. | ||||||||||
| Closing Account | Form – Application for Termination of Coverage, Form WVUC-A-47-A | ||||||||||
| Taxable Wage Base | $26,400 | ||||||||||
| New Employer Rate | Based on Industry Average. | ||||||||||
| Employer Experience Tax Rate | 0.18% - 8.72% **Above rate includes INEFF/NC Adjustment Factor 0.13% and Employment Support Fund 0.09%.** |
||||||||||