What you'll find here:

  • Important information to help you prepare for a smooth year-end 2022.
  • Timely topics, upcoming tax law changes, and important dates to plan for tax year 2023.


Paychex Flex® year-end tasks

Identifies instructions for performing tasks in Paychex Flex, when applicable, throughout the page.  

Paychex Flex PEO 

Identifies instructions that are different for Paychex Flex PEO clients, when applicable, throughout the page.  

Preparing for Year-End 2022

  • Important dates

    Important dates


    Year-End reporting deadline is December 30, 2022 at 4:00 p.m.

    The deadline for reporting fourth quarter and year-end payroll information or changes to your payroll contact is Friday, December 30, 2022, at 4:00 p.m. or before your first payroll with a January 2023 check date, whichever is earlier.

    Holiday closings – Thanksgiving, Christmas, and New Year’s

    Banks and local Paychex offices will be closed on the following holidays:

    • Thanksgiving – Thursday, November 24, 2022
    • Christmas – Monday, December 26, 2022
    • New Year’s - Monday, January 2, 2023

    Make sure you keep these dates in mind when planning payroll and bonus checks around the holidays.

    W-2 online dates

    Employer Forms W-2 reference copies will be available in Paychex Flex on Monday, January 2, 2023.

    Employee Forms W-2 will be available in Paychex Flex on Friday, January 6, 2023.

    Fourth quarter outstanding tax liability collections – January 20, 2023

    Taxpay clients with additional taxes due for fourth quarter 2022 will have the funds collected from their bank accounts on January 20, 2023.

    Affordable Care Act (ACA) tax reporting

    For tax year 2022, the ACA reporting deadlines are:

    • Furnish employees with Forms 1095-C by Tuesday, February 28, 2023.
    • File copies of Forms 1094-C and 1095-C with the IRS if filing on paper by Tuesday, February 28, 2023.
    • File copies of Forms 1094-C and 1095-C with the IRS if filing electronically by Friday, March 31, 2023.
  • Report taxable cash and non-cash fringe benefits by December 30

    Report taxable cash and non-cash fringe benefits by December 30


    General information

    Any taxable cash or non-cash benefit you give to your employees, including the value of personal use of company cars or any other taxable cash or non-cash benefit, must be included on their Forms W-2.

    Report these benefits before your last payroll for the year. Reporting taxable benefits with wages allows the appropriate withholding taxes to be deducted from employees’ checks. If these amounts are processed without wages, you may be required to pay the employee's portion of Social Security and Medicare taxes.

    Group term life benefits

    Definition: The value of group-term life insurance in excess of $50,000.00 that is included in total wages is FICA taxable, even if the insurance was provided through a cafeteria plan. As an employer, you are liable for employee FICA if you decide not to withhold it from employees’ pay. If you need to report group-term life insurance information for a terminated or retired individual, please contact your service representative to discuss your options.

    Report: Report the value of group-term life insurance in excess of $50,000.00 before your last payroll for this year. The value is based on an IRS-published table that assigns a value for each $1,000.00 of excess coverage per month based on the employee’s age. If you do not know how to determine the value of the coverage, please contact your tax advisor.

    Personal use of company equipment (i.e., use of a company car)

    Definition: The value of the personal use of an employer-provided vehicle, sometimes referred to as personal use of a company car (PUCC), is considered taxable and is subject to federal, state, and local taxes. 

    Report: Report the value of the personal use of a company-provided vehicle. If you do not know how to determine the value of this benefit, please contact your tax advisor.

    Employer contributions to retirement plans

    Definition: The contributions that employers make to retirement plans are taxable in some states. Please consult your plan administrator for further taxability information.

    Report: If you are not already reporting these contributions with your payroll, please report them before your final payroll of the year. Paychex needs this information to ensure Box 13 of Form W-2 is correctly marked and reported to the IRS and SSA.

    Deferred compensation plans

    Definition: In general, amounts deferred to Section 457 plans and non-qualified deferred compensation plans with a substantial risk of forfeiture become taxable for FICA and FUTA when the employee becomes vested (the employee’s substantial risk of forfeiture lapses). This is not necessarily in the same year that the wages were earned.

    Report: When an employee becomes vested, provide your service representative with the following information:

    • the date the employee became vested
    • the amount of employee and employer current year contributions before vested date
    • the total amount of employee and employer contributions for prior years
    • the amount of employee FICA you collected on the employee and employer contributions

    When vested employees receive distributions, please report the following information:

    • the distribution amounts
    • whether this is a partial or full distribution
    • the amount of federal tax withheld on the distributions
    • the amount of employee FICA you collected on the employee and employer contributions

    Health Flexible Spending Accounts (FSA)

    Definition: Contributions to a medical FSA are made pretax and are used to pay eligible out-of-pocket health and dental costs such as co-payments, deductibles, eye care expenses, contact lenses and solutions, braces, prescription drugs, certain over-the-counter items, and hospital care. Salary reduction contributions to a health FSA are limited to $2,850 for 2022; 2023 limits have not been announced.

    Report: You can set up a health FSA for employees through payroll. Now is the time to help your employees sign up for an FSA for next year. If you want to set up an FSA, contact your service representative.

    Dependent Care Flexible Spending Account (FSA)

    Definition: A dependent care flexible spending account is a pre-tax benefit account used to pay for the various child and adult care programs that allow a caregiver to work. Employers are required to report the total amount of dependent care benefits paid or incurred for the employee on Form W-2, Box 10 (Dependent Care Benefits). Employers are also required to report the total amount of dependent care benefits paid or incurred for the employee, including any amount in excess of the $5,000.00 exclusion.

    Report: If you provided dependent care services to employees under an employer-sponsored program before your last payroll for the year, please report the benefits paid or furnished.

    Health and accident insurance premiums paid by an S Corporation

    Definition: When an S corporation pays health and accident insurance premiums on behalf of two percent shareholder/employees, the IRS rules specify two tax treatments:

    1. Non-discriminatory plan: If the premiums are paid under a plan for employees and dependents in general, or for a class of employees and dependents, the following will occur:

    • The premiums are exempt for FICA and FUTA tax.
    • The premiums are included in the shareholder/employee's federal gross income.
    • The premiums are reported on Form W-2 in Box 1 (Wages, Tips, Other Comp.).

    2. Discriminatory plan: If the premiums are not paid under a specific plan for employees and dependents, the following will occur:

    • The premiums are treated like normal compensation and, as such, are subject to FICA and FUTA.
    • The premiums are included in the shareholder/employee’s gross income.
    • The premiums are reported on Form W-2 in the following boxes:
      • Box 1, Wages, Tips, Other Comp.
      • Box 3, Social Security Wage
      • Box 5, Medicare Wages and Tips

    Educational assistance program

    Definition: Section 127 of the Internal Revenue Code (IRC) allows employers to offer their employees:

    • Non-job related undergraduate and graduate courses are exempt up to $5,250.
    • All job-related education assistance reimbursements are exempt from withholding and employer taxes if they qualify as a working condition fringe benefit.

    Report: If you have not already reported these reimbursements with your payroll, please report them before your final payroll for the year.

    Qualified equity grants

    Definition: IRC Sec. 83(i) has been added due to the Tax Cuts and Jobs Act, allowing qualified employers to offer an option to qualified employees to defer income from Qualified Equity Grants.

    Qualified employers who offer Restricted Stock Units (RSUs) now have the options to allow their employees to elect to defer federal income tax.

    Typically, these plans would be administered by a third-party company, which will issue the payments to the employee and withhold the applicable taxes. Those taxes would be forwarded to the employer and collected by Paychex when we process the entries.

    Report: There are three stages where these amounts need to be reported:

    1. Qualified Equity Grant deferred under IRC Sec. 83(i) for current calendar year

    • FIT exempt
    • FICA taxable
    • FUTA taxable

    2. Aggregate Deferrals under IRC Sec 83(i) elections (you must provide these aggregate amounts)

    • FIT exempt
    • FICA exempt
    • FUTA exempt
    • Form W-2 box 12 = Code HH

    3. Taxable income from Qualified Equity Grants under IRC Sec. 83(i)

    • FIT taxable (at supplemental rate, currently 37%) must be reported to Paychex
    • FICA exempt
    • FUTA exempt
    • Form W-2 box 12 = Code GG
  • Year-end reporting and delivery

    Year-end reporting and delivery


    Year-end checklist

    Get ready for for 2022 end of year reporting by using the Year-End Checklist.

    Year-end reporting after the deadline

    If any adjustments are needed after the year-end reporting deadline of December 30, 2022, please let your service representative know immediately. We can reprocess the tax returns, including employee Forms W-2 after the deadline; however, there will be an additional charge and a processing delay.

    Processing bonus checks

    Many clients process bonus checks during the last quarter of the year. You can process bonus checks with your regular payroll or process a separate payroll if you need a different check date or separate Payroll Journal report. You can also specify how you would like the bonus checks taxed and what adjustments/deductions you want withheld.

    Note: If Paychex is your 401(k) recordkeeper, you must withhold 401(k) contributions on these checks according to the plan document.

    Supplemental wages over $1 million

    Special rules apply if total supplemental wages paid to any employee exceed $1 million during the calendar year. The excess amount is subject to withholding at 37% for 2022, regardless of any other withholding rules and the employee’s Form W-4. If the supplemental wages you paid to an employee during the calendar year are less than or equal to $1 million, follow the regular withholding rules for supplemental wages.

    Paychex Flex - Bonus Checks

    How to manage bonuses in Paychex Flex: 

    Report payroll checks you issued or reversed

    Report these items to your service representative on or before your final payroll of the quarter so that we can accurately calculate your fourth quarter/annual returns and W-2s.

    • Payroll checks you manually wrote in-house and have not reported.
    • Payroll checks issued by Paychex you reversed (voided) and have not reported.

    If any adjustments are needed after Friday, December 30, 2022 at 4:00 p.m., let your service representative know immediately. We can reprocess the tax returns, including W-2s, after the deadline. However, there will be an additional charge and a processing delay.

    Paychex Flex clients entering information 

    You can process payroll with a check date of December 31, 2022, and the information will be included on your year-end reports, including Forms W-2. However, you won’t be able to contact your payroll service representative.

    Payroll reporting and delivery during the holidays

    It’s that time of the year again — the height of peak shipping season! Winter weather conditions and increases in online shopping are just some of the factors that could delay your payroll package.

    Paychex takes great pride in minimizing the impact shipping delays could have on your business. We’ve provided projections of increased volume to our delivery partners and added pickups to help things run more smoothly. You should be receiving an email notification to let you know when your payroll package is on its way.

    Even with these safeguards in place, some circumstances remain beyond our control. But that doesn’t mean you can’t take advantage of suggestions and special options to foster timely payroll delivery.

    • Process your payroll a day earlier.
      By calling in or transmitting your payroll a day earlier, you minimize the risk of weather-related or other delays. Just let your service representative know so we can adjust your reporting date.
    • Allow time to accommodate year-end bonuses and adjustments.
      If you’re intending to pay year-end bonuses, make sure you plan accordingly so you can rest assured that you’ll receive them in time to hand out.
    • Call in or transmit your payroll before you go on vacation. We can hold the package until you get back; just let your service representative know you’d like future delivery. Or, if you happen to be migrating somewhere different for the winter, you can temporarily change your payroll delivery address.
    • We cannot guarantee timely U.S. Postal Service delivery during the holiday season. We can deliver your payroll by courier for a nominal charge; if you want to temporarily change your delivery method, contact your service representative.
    • There’s always direct deposit
      Encourage your employees to use direct deposit to make sure they get paid as expected. You won’t have to wait for checks to be delivered — and you can get employees home in time to enjoy their holiday and ahead of any impending winter storm!

    Paychex Flex –Temporarily Change Payroll Delivery Address

    Report third-party sick pay by December 30, 2022

    Definition: Third-party companies are required to furnish employers with a sick pay statement of any disability insurance benefits paid to employees during the year. This is commonly referred to as third-party sick pay. The statement must show the following information about each employee who was paid sick pay:

    • Employee name, employee SSN
    • Sick pay paid to the employee
    • Any federal income tax withheld
    • Any employee social security tax withheld
    • Any employee Medicare tax withheld

    If you are notified about this information after reporting the last payroll of the year, contact your service representative as soon as possible.

    Report: Report this information to Paychex no later than Friday, December 30, 2022.

    If you haven’t received the disability statements from the insurance company that handles your disability claims, contact your agent and request that they send them to you as soon as possible. You should provide this information to Paychex as soon as you receive it to prevent additional fees if we need to recreate or amend your tax returns.

    If you haven't already, please notify your insurance company that Paychex will include third-party sick pay on the Forms W-2 that we prepare for you. Since third-party sick pay may affect quarter-end and year-end returns, including W-2s, return processing will be delayed if you report sick pay after December 30, 2022. You can expect to receive your returns and W-2s no later than Tuesday, January 31, 2023.

    Paychex Flex – Entering Third-Party Sick Pay

    To learn how to enter this information, got to record a third-party disability payment for a worker.

    Earnings records and Quarter-to-Date/Year-to-Date reports

    Employee earnings records

    You can access Employee Earnings Records for each employee at your convenience using a customized date range in Paychex Flex. This report provides a wealth of information, including:

    • Individual employee wage rate and salary history
    • Employment verification to help employees substantiate earnings with in a period of time for mortgages and loans
    • Details about adjustments and amount information to reconcile deductions such as health insurance or retirement plan contributions
    • Wage information for completing workers’ compensation, disability, and unemployment claims

    Quarterly Report: This report is primarily used to substantiate the wage and tax information reported on your quarterly tax returns.

    Year-to-Date Report: This report provides a single-source for employee/independent contractors' year-to-date wages, withholding taxes, deductions, and net pay.

    Paychex Flex – Access Quarter-to-Date, Year-to-Date Reports, and Employee Earnings Records

    You can find many payroll, quarterly, and tax reports under Quick Reports, including: Payroll Reports

    • Employee Earnings Records

    Year-to-Date Report Tax Reports

    • Quarterly Report
    • Tax Returns*

    *Does not apply to Paychex Flex PEO

    Go to find and run Quick Reports. For reports you access often, you can create and manage report sets.

    Employer Social Security Deferral for 2023

    If you deferred employer Social Security tax deferral (ER SS deferral) in 2020 under the Coronavirus Aid, Relief, and Economic Security (CARES) Act, the remaining 50 percent of the total amount deferred is due to the IRS by January 3, 2023. (December 31,2022 is a Saturday and January 2, 2023 is a holiday.)

    According to our records, if you deferred employer social security tax, Paychex sent you additional information about the amount we plan on collecting from your bank account.

    ACA Reporting

    • There has been no repeal and replacement of the Affordable Care Act (ACA). If you’re an applicable large employer (ALE)* employer, there are still coverage guidelines to meet to avoid potential assessment. 
    • ALEs must file the associated information returns accurately and in a timely manner to avoid significant penalties.
    • ALE employers should be mindful that the IRS has been enforcing information reporting requirements by issuing proposed penalty notices for late filing, paper filing returns over 250, and incorrect Taxpayer Identification Numbers.

    * In general, ALEs are employers who average 50 or more full-time employees, including full-time equivalent employees, in the previous year.

    Outstanding tax liability information

    Note: This section does not apply to Paychex Flex PEO clients. You will receive an email with the additional amount due at the end of the quarter that we’ll collect within four pay periods from the notice.

    Paychex provides Taxpay® clients with an Outstanding Tax Liabilities (OTL) Report in tax packages, which includes: 

    • A list of the dates that Paychex will remit your quarterly taxes to the appropriate tax agencies.
    • Indicates whether additional taxes will be credited to or debited from your bank account.

    The OTL Report contains two sections:

    1. Outstanding Tax Liabilities for quarter-end: Provides advance notification of any collections Paychex will make from your account. The tax amounts shown will be debited from your bank account on Friday, January 20, 2023. Tax rate changes or FUTA credit reductions are the most common reasons we may need to adjust your account. Please ensure that sufficient funds are available in your account so Paychex can remit your tax payment on time.

    2. Tax Deposits made by Paychex for you: Lists any tax amounts that were previously collected by Paychex throughout the quarter and the date Paychex will remit them to the corresponding tax agency.

    TEFRA Tip Allocations

    Federal Form 8027/8027T for restaurant clients and large food and beverage establishments may be subject the Tax Equity and Fiscal Responsibility Act (TEFRA) and are required to report gross receipts and tips to the IRS on an annual basis on Form 8027 (Employer’s Annual Information Return of Tip Income and Allocated Tips).

    If you use the Paychex TEFRA service, report information for Form 8027 filing, including gross receipts, tipped employee hours, and information for tip allocations. The service includes:

    • Calculation of any necessary tip allocation in accordance with the IRS formula.
    • Preparation of tip calculation reports showing employee hours or gross receipts, declared tips, and shortfalls.
    • Preparation and filing of Forms 8027 at year-end, along with employee Forms W-2 showing allocation totals.
    • For establishments that allocate tips using a good-faith agreement, Paychex cannot calculate tip allocations. However, if you provide the necessary information at year-end, Paychex will print tip allocation amounts on Forms W-2 and prepare Forms 8027.

    Paychex Flex PEO

    Paychex cannot provide the TEFRA service for Paychex Flex PEO clients as we would need to report aggregate amounts for all employers. We’re happy assist you by providing you with information that may be required. Please contact your HR Professional or service representative for assistance. 

  • W-2/1099 reporting and delivery

    W-2/1099 reporting and delivery


    General W-2 information

    The IRS requires employers with 250 or more Forms W-2 to file electronically. Any employer who is required to file electronically and fails to do so may incur a penalty. Paychex will electronically file employer federal Forms W-2 and W-3 to the Social Security Administration (SSA) for all clients. We will include a Form W-3 facsimile in your January tax package.

    We cannot file Forms W-2/W-3 electronically if:

    • We do not have a valid federal employer identification number (FEIN), or
    • You have more than 10 employees and a substantial percentage of the social security numbers (SSN) are missing or invalid, or
    • You have fewer than 250 employees and leave our service before December 31, 2022.

    For detailed instructions about W-2 reporting from the IRS, you can go to General Instructions for Forms W-2 and W-3.

    General 1099 information

    Paychex Flex PEO

    This section does not apply to Paychex Flex PEO clients, as 1099 forms cannot be processed on the Paychex Flex PEO service.

    Form 1099-NEC (non-employee compensation)

    The IRS requires employers to use Form 1099-NEC to report non-employee compensation. The return must be remitted to the IRS and furnished to payees by January 31, 2023.

    The 1099-MISC is still valid and will be used for Rents/Royalties/Other, but will not include non-employee compensation. The 1099-MISC is due February 28, 2023. States determine if they will follow these federal requirements.

    Paychex will produce the appropriate return based on where the information was reported last year and what type of compensation it is.

    Filing Forms 1099/1096 electronically

    The IRS requires payers with 250 or more Forms 1099 to file electronically. A payer who is required to file electronically and fails to do so may incur a penalty.

    Paychex will electronically file payer federal Forms 1099 and 1096 for all clients. You will still receive paper copies of your payer reference copy and payee Forms 1099 to distribute to your payees. We will include a Form 1096 facsimile in your January tax package. We will not be able to file Forms 1099 electronically if:

    • We do not have a valid EIN for your company, or
    • You have fewer than 250 employees, and you leave our service before December 31, 2022.

    For detailed instructions about 1099 reporting from the IRS, visit General Instructions for Certain Information Returns.

    W-2 Delivery Options

    • Online W-2 Delivery: Your employees’ 2022 W-2s are available online through Paychex Flex.  
      • Some of your employees may have consented to receive their W-2s online only. For these, you don't need to do anything - no paper copies are required!   
      • For employees who did not consent to online-only delivery, we'll mail their W-2s to the address we have on file. If they’re undeliverable, you'll need to provide paper copies per IRS Requirements.
    • Direct to Employee W-2 Delivery 
      • For employees that have not consented to receive their W-2s online only, we will mail their W-2s directly to them via United States Postal Service® (USPS®) in January 2023.
      • We will be using the mailing address on file in Paychex Flex as the delivery address, so please be sure those addresses are valid and not missing any information (i.e., suite or apartment number).
      • Follow these instructions to update employee addresses in Paychex Flex. Any undeliverable W-2s will be returned to you at your W-2 delivery address for distribution.  

    Report retirement plan on W-2, Box 13

    The IRS requires that Retirement Plan, in Box 13, be checked if an employee is an “active participant” for any part of the year.

    • If you report your retirement plan through payroll, we’ll properly report this information. No action is required. 
    • If you don’t report your retirement plan through payroll, you need to report defined contribution plans and benefit plans to Paychex. If you’re not sure if you need to report this information, contact your retirement plan administration.

    Paychex Flex – Checking Retirement Coding for Form W-2 Box 13

    To get this information from Paychex Flex, go to Live Reports on your Dashboard > Employee Listings > Employee Demographic Data. To add ”Eligible for retirement plan” to the Employee Demographic Data, go to customize Live Report data. For more information about Live Reports, go to discover Live Reports.

    The IRS allows employers to use Form W-2, Box 14 (Other), to report certain adjustments to an employee’s pay (i.e., charitable contributions). These can be set up to print in Box 14. Use the following guidelines when choosing a title for the adjustment:

    • Only the first five letters of the adjustment (earning or deduction) will print in Box 14.
    • Be descriptive. For example, “Misc” may not clearly substantiate a charitable contribution.
    • Your service representative can change your adjustment title before processing your Forms W-2.

    Employees’ names, addresses and Social Security numbers

    Report employee information changes by the assigned due date. Ensure you have necessary federal and state withholding forms when reporting new employees. Verify employee names and Social Security numbers (SSNs).

    A SSN/name mismatch affects the employee’s social security wage benefits. Wages reported on Form W-2 with a mismatch error will not be credited to that employee’s earnings statement. Instead, the wages will be housed in a “suspense file” until corrected. If the error is not corrected, the wages will never be credited to the employee.

    Note: The Internal Revenue Service (IRS) may charge employers a penalty of up to $270.00 for each return or Form W-2 that has a missing or incorrect SSN or federal identification number. We cannot file your federal Forms W-2 electronically if a substantial percentage of the SSNs are missing and you have more than 10 employees. For security purposes, all but the last four digits of the SSN are masked in any transaction.

    Paychex Flex – Employee Names, Addresses, and Social Security Numbers

    If you want to see all employee names, addresses, and SSNs, you can run the Employee Demographic  Report to review the information at one time. You can update employee addresses or ask your employees to change  their addresses.

    Electronic Filing – State W-2s

    Paychex will electronically file state Forms W-2- for clients who use our Taxpay® service through December 31, 2022.

    Paychex will electronically file state Forms W-2 for all clients who have employees in the states on this list, regardless of whether you use Taxpay

    Cost of Coverage Under Employer-Sponsored Health Plan

    The IRS requires that employers who issued 250 or more Forms W-2 in the previous year report the cost of coverage under an employer-sponsored group health plan on their employees’ Forms W-2. For Paychex to report these amounts on your Forms W-2 for 2022, you must provide them to your service representative before the year-end reporting deadline.

    Note: All Vermont employers who issue Forms W-2 are required to report the cost of coverage under an employer-sponsored group health plan on their employees’ Forms W-2.

  • FUTA credit reductions for 2022

    FUTA credit reductions for 2022

    The U.S. Department of Labor released the list of FUTA credit reduction states/territories for 2022. The standard FUTA rate is 6.0% on the first $7,000.00 of wages. Employers in most states will receive a credit of 5.4% against the rate, resulting in net tax rate of 0.6%.

    Some states/territories had loans with the Federal Unemployment Trust Fund that were still outstanding. Employers in these states will have their FUTA credit amounts reduced for 2022 as a way to recover these funds.

    Important: The FUTA credit reduction is retroactive to first quarter 2022. Employers in these states may have much larger fourth quarter FUTA payments than expected.

    The following states have FUTA credit reductions in 2022: 

    • California
    • Connecticut
    • Illinois
    • New York
    • Virgin Islands

    For more details on these FUTA credit reductions, click here.

    Paychex PEO

    Net 2022 FUTA Rates

    • California: 0.9%
    • Connecticut: 0.9%
    • Illinois: 0.9%
    • New York: 0.9%

    The reduction schedule is 0.3 percent for the first year the state is a credit reduction state, another 0.3 percent for the second year, and an additional 0.3 percent for each year thereafter that the state has not repaid its loan in full.

    We continue to monitor the states’ outstanding loans and will keep you informed of changes that may impact your business for 2023.

  • 2022 Earned Income Tax Credits (EITC)

    2022 Earned Income Tax Credits (EITC)

    An Earned Income Tax Credit (EITC) is for working people who have low to moderate-income. This tax credit may provide more money for these employees by reducing the tax they owe. In some cases, they will receive a refund.

    Employees can go to the IRS site for information on federal EITC qualifications.

    The following states and local jurisdictions require employers to notify their employees that they may be eligible for EITC. 

    • California - updated 1/06/23
    • Delaware - updated 1/06/23
    • Illinois - awaiting tax agency update
    • Louisiana
    • Maine - updated 1/06/23
    • Maryland
    • New Jersey
    • Oregon
    • Texas
    • Virginia 

    Philadelphia, PA

    • Philadelphia EITC - updated 1/06/23
    • Philadelphia Income-Based Tax Refund - updated 1/06/23

    Click Earned Income Tax Requirements for more information.

Planning for 2023

  • 2023 payroll calendar

    2023 payroll calendar

    To help you plan payroll reporting and processing, check out the 2023 payroll calendar

  • 2023 minimum wage rates - state and local

    2023 minimum wage rates - state and local

    To assist you with planning, the following is a list of increased state  minimum wage rates, effective January 1, 2023:

    • Alaska
    • Arizona
    • California
    • Colorado
    • Delaware
    • Illinois
    • Maine
    • Maryland
    • Massachusetts
    • Michigan
    • Minnesota
    • Missouri
    • Montana
    • Nebraska
    • New Jersey
    • New Mexico
    • New York
    • Ohio
    • Rhode Island
    • South Dakota
    • Vermont
    • Virginia
    • Washington

    For more information access the 2023 Minimum Wage Changes document.

    Local minimum wage changes are also included.

  • 2023 tax bulletin

    2023 tax bulletin

    We've created this Tax Bulletin to give you important information for 2023, including wage base limits for social security and Medicare tax and reminders about Forms W-4. We included a separate bulletin with information for your employees.

  • 2023 SUI tax rates

    2023 SUI tax rates

    You should receive notification of your state unemployment insurance (SUI) tax rate for 2023. Some SUI agencies are already sending and/or posting these rates. Please note that some states may notify you of these rates as late as March 2023. 

    Depending on the state tax agency, there are several ways you may receive these rates, including: 

    • U.S. mail
    • Electronically (some states only post SUI rates online, requiring you to login to your account for the rate)

    We need this rate to calculate your SUI tax and return correctly. Please email or mail us a copy of the document with your client number noted.

  • Forms and supplies

    Forms and supplies

    If you need supplies or important forms, such as Form I-9, visit the Paychex StoreWe have many products that you may need for your workplace, including:

    • State and Federal Labor Law posters
    • Multiple Spanish language materials
    • Training resources

Additional Resources

You may find this information helpful throughout the year.

2022 Mid-Year State Minimum Wages

Attached is the 2022 Minimum Wage Changes mid-year minimum wage changes for 2022.

2022 State Unemployment Insurance (SUI) Wage Bases

States have published their 2022 SUI wage bases. You can get the most updated information here.

2022 Federal Banking Holidays

To help you plan payroll reporting and processing in 2022 we have created the following:

2022 Tax Bulletin

We've created this Tax Bulletin to give you important information for 2022, including wage base limits for social security and Medicare tax and reminders about Forms W-4. We included a separate bulletin with information for your employees.

Access to Paychex PEO Forms

Paychex PEO clients can access forms and additional information, by visiting the Paychex PEO website. You need to enter your branch (0741) and client number (XXXXXXXX) found in the upper left corner of your payroll reports. Use Search at the bottom of the page or select Category and then scroll to the appropriate form to access it.

Paychex Webinars

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