State Laws & Charts

If you filed at least 250 W-2s for 2014, you must report the aggregate cost of employees’ health benefits on their 2015 W-2s in Box 12 with Code DD; reporting on Form W-3 isn’t necessary. This chart lists health benefits and whether you must report them. The IRS has clarified that even if a benefit isn’t reportable, you may voluntarily report it.
Payroll pros, download this sheet to reconcile your payroll through the third quarter.
This chart lists the states and the test that each uses to determine workers’ status.
In honor of the impending beginning of another school year, and first-day school jitters everywhere, this chart summarizes states’ short-term leave laws. States that don’t have laws aren’t listed. In most cases, employees may substitute paid accrued leave for unpaid leave. To get the full story on state leave laws, contact your state labor department.
States’ electronic mandates for child support are all over the map. Some states, for example, mandate that withheld child support be remitted electronically; others don’t. This chart helps you get a handle on the electronic child support landscape.
Federal law sets the ground rules for employing teens, but state law controls the age at which they must obtain age certificates, working papers or parental consent letters and how long you must retain those documents. This information is summarized in this chart.
Direct deposit was once new and novel. Now, most employees do have their pay deposited directly into their bank accounts, but for others, plastic paycards may be an answer.
States usually require that employees voluntarily participate in electronic pay programs. This chart summarizes the states’ direct deposit/paycard rules. “Mandatory” means that a state allows you to make e-payment a condition of employment, if you choose. States that don’t have laws aren’t included.
Make sure your health care information reporting duties are covered with this handy chart.
This chart summarizes states’ unclaimed property laws. Most states require you to report on an employee-by-employee basis, if unclaimed wages exceed a certain threshold, usually $50. Unclaimed wages under the threshold may be reported in the aggregate. To get the full story on your state’s law, consult your state treasurer’s website.