2019 State Tax

2019 State Tax Snapshot

2019 TAX SNAPSHOT - ALABAMA

Withholding Tax
Agency Name and Website Alabama Department of Revenue
https://revenue.alabama.gov
Filing Requirements for Reports and Payments?

Quarterly Return: due on or before the last day of the month following the end of the quarter being filed. For example, Form A-1 for Quarter Ending March 31st is due on or before April 30th

Monthly Return: Due on or before the 15th of the month following the end of the month being filed. For example, Form A-6 for the month of January is due on or before February 15th.

Registration Details https://revenue.alabama.gov/Online Registration
or Form - Combined Registration/Application
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
Filing Requirements for Reports and Payments?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
Registration Details Form -SR-2
Closing Account Form -UC Report of Employer Account Changes
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)**

2019 TAX SNAPSHOT – ALASKA

Withholding Tax
No Income State Tax
Unemployment Tax
(Alaska reference UI Tax as Employer Security Tax)
Agency Name and Website Alaska Department of Labor and Workforce Development
http://labor.alaska.gov
Filing Requirements for Reports and Payments?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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.**
Taxable Wage Base $39,500
New Employer Rate Based on an “I” Rating System.Reference Agency Tax Handbook.
Employer Experience Tax Rate 1.00% - 5.40%

2019 TAX SNAPSHOT – ARIZONA

Withholding Tax
Agency Name and Website Arizona Department of Revenue
https://azdor.gov/
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:

Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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
Filing Requirements for Reports and Payments?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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 0.04% - 11.80%

2019 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
Filing Requirements for Reports and Payments?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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 $10,000
New Employer Rate 3.20%
**For three (3) full years**
**Includes the 0.30% Stabilization tax.**
Employer Experience Tax Rate 0.04% - 14.30%
**Includes the 0.30% Stabilization tax.**

2019 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
Filing Requirements for Reports and Payments?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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% **For period of 2 to 3 years**
Employer Experience Tax Rate 1.50% - 6.20%
0.10% - Employment Training Tax (ETT)
State Disability Insurance 1.0% - Withholding Rate
**Includes Disability Insurance (DI) and Paid Family Leave (PFL)**
$118,371 – SDI Taxable wage limit
$1,183.71 – Maximum Deduction

2019 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
Filing Requirements for Reports and Payments?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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 $13,100
New Employer Rate Standard rate based on type of business activity (**Decimal below**):
**For three (3) full years**
Business Classification Base Rate Surcharge Rate
Non-construction 0.0170 0
General Construction 0.0177 0
Heavy Construction 0.0743 0
Trades 0.0177 0
Political Subdivision Group Rate 0.0030 0
Employer Experience Tax Rate 0.62% - 8.15%

2019 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
Filing Requirements for Reports and Payments?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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 3.4%
Employer Experience Tax Rate 1.9% - 6.80%

2019 TAX SNAPSHOT – DELAWARE

Withholding Tax
Agency Name and Website Delaware Division of Revenue
https://revenue.delaware.gov
Filing Requirements for Reports and Payments? Reference Agency Site for specific filing requirements.
Registration Details Visit Agency Site on requirements for doing business in Delaware before establishing a withholding account.
OneStop Shop for both Withholding and UI Tax Accounts
Closing Account Form - First file final year-end Withholding Tax Reconciliation form. Form - Second, complete the Request for Change form to close account.
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 Delaware Department of Labor
https://delaware.gov
Filing Requirements for Reports and Payments?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
Registration Details -Form UC-1 or OneStop Shop for both Withholding and UI Tax Accounts
Closing Account Call the Unemployment Insurance Employer Contributions Unit at 302-761-8484
Taxable Wage Base $16,500
New Employer Rate 1.5%
Employer Experience Tax Rate 0.30% - 8.20%

2019 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
Filing Requirements for Reports and Payments?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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 Email: Status Unit at UITax.Info@dc.gov
or
Fax: Letter to 202-698-5706
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.
**Rate above includes Administrative Assessment 0.2%**
Employer Experience Tax Rate 1.60% - 7.0%
0.20% - Administrative Funding Assessment

2019 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
Filing Requirements for Reports and Payments?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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 2.7%
**Will remain in effect 10 calendar quarters.**
Employer Experience Tax Rate 0.10% - 5.40%

2019 TAX SNAPSHOT – GEORGIA

Withholding Tax
Agency Name and Website Georgia Department of Revenue
https://dor.georgia.gov
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 2019 Employers Handbook
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
2019 Annual Income Withholding Rate
Under $8,000 2.00%
$8,000 - $10,000 3.00%
$10,001 - $12,000 4.00%
$12,001 - $15,000 5.00%
Over $15,000 5.75%
State Income Tax Rate Based on Tax Tables
Unemployment Tax
Agency Name and Website Georgia Department of Labor
https://dol.georgia.gov
Filing Requirements for Reports and Payments?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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%**
Employer Experience Tax Rate 0.40% - 8.10%
**Includes administrative assessment of 0.06%**

2019 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
Filing Requirements for Reports and Payments?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
Registration Details Online through the Agency Website
Closing Account Call:
Oahu 808-586-8982
Hawaii Island 808-974-4095
Maui 808-274-3025
Kauai 808-274-3025
Taxable Wage Base $46,800
New Employer Rate 2.4%
Employer Experience Tax Rate 0.00% - 5.60%
State Disability Insurance EE Portion $1,088.08 – Maximum weekly taxable earnings
0.50% on wages up to $5.44 – Weekly deduction
State Disability Insurance ER Portion Difference from the cost and employee contribution.

2019 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
Filing Requirements for Reports and Payments?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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. *
Closing Account Close online through the Employer Portal
Taxable Wage Base $40,000
New Employer Rate 1.00%
Employer Experience Tax Rate 0.251% - 5.40%

2019 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
Filing Requirements for Reports and Payments?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
Monthly: Click here to view the filing requirements from the Agency Website.
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**)
Closing Account Form - UI-50 - Notice of Change
or
Online through MyTax Illinois
Taxable Wage Base $12,960
New Employer Rate 2.7%
3.175% - 3.575%:
**(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.
Employer Experience Tax Rate 0.475% - 6.875%
**Includes Fund Building Rate 0.475%**

2019 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
Filing Requirements for Reports and Payments?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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.
Closing Account Close online throughForm - SF46800 SUTA Account Termination or Transfer Request Form
or
Call DWD (Department of Workforce Development) at 800-891-6499
Taxable Wage Base $9,500
New Employer Rate 2.50%
2.73% - 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%**
Employer Experience Tax Rate 0.50% - 7.40%

2019 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
Filing Requirements for Reports and Payments?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
Registration Details -Online through myIowaUI
Closing Account -Online through myIowaUI
Taxable Wage Base $30,600
New Employer Rate 1.00% - New non-construction employers
7.50% - New construction employers
Employer Experience Tax Rate 0.00% - 7.50%

2019 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
Filing Requirements for Reports and Payments?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
Registration Details Online through the Agency Websiteor
https://www.dol.ks.gov/employers/guide-to-ks-employment-security-law/selected-reports-and-publications
Closing Account Close online throughForm - SF46800 SUTA Account Termination or Transfer Request Form
or
Call DWD (Department of Workforce Development) at 800-891-6499
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%**
Employer Experience Tax Rate 0.00% - 7.10%
**Includes the Solvency Adjustment**

2019 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
Filing Requirements for Reports and Payments?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
Registration Details -Online through Agency Website
Closing Account -Online through Agency Website
Taxable Wage Base $10,500
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%**

2019 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
Filing Requirements for Reports and Payments?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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)
Closing Account Call: 1-866-783-5567
Taxable Wage Base $7,700
New Employer Rate 1.18% - 2.94%
Employer Experience Tax Rate 0.10% - 6.20%

2019 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?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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 1.89%**
**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%**

2019 TAX SNAPSHOT – MARYLAND

Withholding Tax
Agency Name and Website Comptroller of Maryland
https://www.marylandtaxes.gov/default.shtm
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?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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%

2019 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?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
Registration Details Online through Agency Website
Closing Account Online through Agency Website
Taxable Wage Base $15,000
New Employer Rate 2.42% - New Employers
6.91% - New Construction Employers
**Above Rates include Solvency Assessment 0.69% and Workforce Training Fund 0.056%**
Employer Experience Tax Rate 0.83% - 12.65%
**Based on Schedule D. Per Agency experience rate given to new employers after the first 3 years. 0.18% - 0.51% - Employer Medical Assistance Contribution (EMAC)
• New employers exempt the first 3 years
• Employers in their 4th year is subjected to EMAC rate of 0.18%
• Employers in their 5th year is subjected to EMAC rate of 0.36%
• Employers in their 6th year is subjected to EMAC rate of 0.51% 0.056% - Workforce Training Fund

2019 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?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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%.**

2019 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?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
Registration Details Online through the Agency Website
Closing Account Online through the Employer Portal.
Taxable Wage Base $34,000
New Employer Rate Based on the type of industry. Click here to view the 2019 list of rates for New Employers.
Employer Experience Tax Rate 0.20% - 9.10%

2019 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?
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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%**

2019 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? Quarterly
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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 $12,000
New Employer Rate Based on the type of industry. Click here to view the 2019 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 0.25% and/or Contribution Rate Adjustment (CRA).**

2019 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 – Montana 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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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 $33,000
New Employer Rate Based on the type of industry. Click here to view the 2019 list of rates for New Employers.
Employer Experience Tax Rate 0.13% - 6.30%
**Above rate Administrative Fund Tax (AFT) of 0.13% or 0.18%**

2019 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 Change Request, Form 22
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? Quarterly
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
Registration Details Online through Agency
Closing Account Form – UI Form 37NC – Employer’s Notice of Change Form.
Taxable Wage Base $9,000
New Employer Rate 1.25% - New Employer
5.40% - New Construction
Employer Experience Tax Rate 0.00% - 5.40%

2019 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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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 $31,200
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).**

2019 TAX SNAPSHOT – NEW HAMPSHIRE

Withholding Tax
No Income State Tax
Unemployment Tax
Agency Name and Website New Hampshire Employment Security
https://www.nhes.nh.gov/
Filing Requirements for Reports and Payments? Quarterly
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
Registration Details Online through the Agency
Closing Account Form – Employer Change Notice Form.
Taxable Wage Base $14,000
New Employer Rate 1.20% **Includes the 0.20%
administrative contribution assessment**
Employer Experience Tax Rate 0.10% - 7.00%
**Above rate includes the Trust Fund Reduction towards the Merit Rate and Trust Fund Surgcharges**

2019 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?
Quarter Due Date
First Quarter April-30
Second Quarter July-30
Third Quarter October-30
Fourth Quarter January-30
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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December – 31 January-31
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 $34,400
New Employer Rate
(FY2020)
2.80%
**Above rate consists 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)
UI Tax Rate:
0.30% - 5.40%
**Per Agency above rate includes workforce development, health care subsidy and UI insurance**
Employee Deduction
(2019)
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
(2019)
$146.20
State Disability Insurance Temporary Disability Insurance (TDI):
$34,400 - Taxable wage limit
0.17% - Employee TDI deduction rate
$58.48 – Maximum employee deduction
0.10% - 0.75% - Employer tax rates *(FY2020)*
0.50% - New employer rate *(FY2020)*

Family Leave Insurance (FLI):
$34,400 - Taxable wage limit
0.08% - Employee FLI deduction rate
$27.52 – FLI employee maximum deduction

2019 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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
Registration Details Online through the Agency’s Website
Closing Account Online through the Agency’s Self Service Account
Taxable Wage Base $24,800
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%

2019 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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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 $11,400
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 0.153% - Employee wages with annual maximum of $107.97

2019 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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
Registration Details Online through the Agency Employer Services.
Closing Account Online through the Agency Employer Services.
Taxable Wage Base $24,300
New Employer Rate 1.00%
Employer Experience Tax Rate 0.06% - 5.76%

2019 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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
Registration Details Form – SFN41216 – Report to Determine Liability
Closing Account Form –SFN51704 – Business Termination/Inactivation Notice
Taxable Wage Base $36,400
New Employer Rate 1.21%
9.75% - Construction Employers
Employer Experience Tax Rate 0.15% - 9.75%

2019 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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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%
5.90% - Construction Employers
Employer Experience Tax Rate 0.30% - 9.20%

2019 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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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 $18,100
New Employer Rate 1.5%
Employer Experience Tax Rate 0.10% - 5.50%

2019 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 9.00%
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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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
or
Form – OES-24, Termination of Business in Whole or Part
Taxable Wage Base $40,600
New Employer Rate 2.40%
Employer Experience Tax Rate 0.90% - 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.**

2019 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 the PA Online Business Entity Registration (PA-100).
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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
Registration Details Onestop Shop to register Withholding and UI Tax account 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 2.3905% - 11.0333%
0.06% - Employee Rate
**Employee Rate wages subjected is unlimited**

2019 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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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 $23,600
$25,100 - for Employers with experience rate of 9.41 or higher
New Employer Rate 1.46%
**Above UI Tax Rate includes the Job Development Fund Tax for 0.21% and the Job Development Adjustment for 0.08%**
**Note – Employers Employment Security tax rate is reduced annually by 0.21% to offset the Job Development Assessment to ensure program does not result in a tax increase.**
Employer Experience Tax Rate 1.10% - 9.70%
**Above rate includes Job Development Assessment (JDA) 0.21% and Job Development Adjustment 0.08%.**
State Disability Insurance EE Portion $71,000 – Maximum taxable earnings
1.10% - Employee tax rate
State Disability Insurance ER Portion N/A

2019 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 Agency’s Website.
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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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 0.870%
**Includes Solvency Surcharge of 0.179% and Contingency Assessment of 0.06%**
Employer Experience Tax Rate 0.06% - 5.46%
**Includes Solvency Surcharge 0.00% - 1.191% and Contingency Assessment of 0.06%.**

2019 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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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
$25,100 - for Employers with experience rate of 9.41 or higher
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%

2019 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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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%
Employer Experience Tax Rate
(Effective 07/01/2019 – 12/31/2019)
0.01% - 10.00%

2019 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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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 0.36% - 6.36% **Tax Rate above consist of General Tax Rate (GTR) + Replenishment Tax Rate (RTR), Obligation Assessment Ratio (OA), Deficit Tax Rate (DTR), Employment and Training Investment Assessment (ETIA)**

2019 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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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 $35,300
New Employer Rate Based on Industry Average. View Agency Website
Employer Experience Tax Rate 0.10% - 7.10%

2019 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 myVTax or
Form - B-2-Notice of Change
Supplemental Wage/Bonus Rate 30% of Federal Withholding for non-periodic payments.
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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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 $15,600
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.**

2019 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 UI 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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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%**

2019 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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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 $49,800
New Employer Rate Rate based on Industry Average. Visit the Agency Website for more information.
Employer Experience Tax Rate 0.13% - 7.73%

2019 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 at WV 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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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%

2019 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 at WI 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 Quarterly:
Annual Gross Salary Withholding Rate
0 - $10,910 4.00%
$10,910 - $21,820 5.84%
$21,820 - $240,190 6.27%
$240,190 and over 7.65%
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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
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 Non-Construction Rate:
3.05% - Payroll less than $500,000
3.25% - Payroll greater than $500,000

Construction Rate:
3.75% - Payroll less than $500,000
3.90% - Payroll greater than $500,000
Employer Experience Tax Rate 0.00% - 12.00%

2019 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? Quarterly:
Quarter Ending Date Due Date
March-31 April-30
June-30 July-31
September-30 October-31
December-31 January-31
Registration Details Online through the Agency’s Website.
Closing Account Form – Wyoming Employer’s Notice of Change
Taxable Wage Base $25,400
New Employer Rate Based on Industry Average. Click here for more information.
Employer Experience Tax Rate 0.18% - 8.72%
**Above rate includes INEFF/NC Adjustment Factor 0.13% and Employment Support Fund 0.09%.** For average rate based on NAICS grouping, click here.**