State Tax Filing Resources
Paychex is committed to helping you prepare and plan for quarter-end. Please use this information to help make sure you have a successful quarter-end. We value your business and look forward to helping you with your human resource and payroll processing needs.
Latest Updates
State Tax Information
This site gives you up-to-date information on state tax information, including:
- Links to the agency websites.
- Links to the Paychex state agency registration or to tax agency application websites.
- If applicable, instructions about how to designate Paychex as your TPA (third-party administrator) if the agency requires it.
- Audience specifics:
- Taxpay® Clients – Unless otherwise stated, Paychex will remit returns and payments on your behalf.
- Non-Taxpay Clients – We’ve included information to assist you with filing your state tax returns.
- Paychex PEO Clients – Some of the content of this site is not pertinent to Paychex PEO clients. If information applies to you, it will be noted with an asterisk (*). State withholding information doesn't pertain to Paychex PEO unless there is information about state W-4s for your employees.
Alabama
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SUI
SUI
Agency: Alabama (AL) Department of Labor > Unemployment Compensation
ID: AL SUI ID application instructions
The Alabama Department of Labor (DOL) requires that all employers file their UC-CR-4 contribution return and their UC-CR-4A wage detail quarterly reports through the agency's website. The agency does not accept paper returns.
The Alabama DOL requires agency IDs on Alabama returns. Complete the Application to Determine Eligibility (Form SR2) to receive your ID from the agency. Once you receive the ID, report it to your Service Representative.
- Non-Taxpay - The Alabama Department of Industrial Relations requires that all employers file their UC-CR-4 contribution return and their UC-CR-4A wage detail list through the agency’s website. The agency will no longer accept paper returns.For more information about filing online refer to the eGov Login.
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State Withholding
State Withholding
Agency: Alabama Department of Revenue
ID: AL state withholding ID application instructions
Effective Jan. 1, 2024, overtime pay for hourly Alabama employees working more than 40 hours a week is exempt from state income tax. The law is currently in effect through June 30, 2025, but may be extended.
What is Paychex Doing?
Our payroll system defaults to exempting all Alabama overtime wages during the current effective date range of Jan. 1, 2024, to June 30, 2025.
What Do I Need to Know?
- This law only applies to hourly workers who work more than 40 hours in a week. Full-time employees who are salaried and nonexempt do not qualify for the overtime exemption, so their overtime pay should be taxed.
- Any paid time off, including sick and vacation time, should not be included when calculating an employee’s total hours worked.
- Hourly employees who perform some work outside of Alabama (and those earnings are taxed in a different state) are not eligible for exempt overtime if fewer than 40 hours was worked in Alabama. In this scenario, the overtime should be taxed.
- If you require overtime to be taxed, you’ll need to contact your Service Representative to have them set up a separate overtime earning code for those employees. If you have both exempt and nonexempt employees, make sure you know what each code is named so you use the correct overtime code for each group.
- Non-Taxpay - When you make your monthly payment to the Alabama Department of Revenue for the first and second months of a quarter, you must include the number of employees who received exempt overtime pay, as well as the amount of exempt overtime paid.
When you file your quarterly return with the Alabama Department of Revenue, include the month three number of employees in the third month of the quarter who received exempt overtime pay, as well as the amount of exempt overtime paid.
Alaska
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SUI*
SUI*
Agency: Alaska Department of Labor and Workforce Development
ID: AK SUI application instructions
The Alaska Department of Labor and Workforce Development requires employee occupational codes and geographic codes to be entered on the Contribution Report (Form TQ01C.). If these codes aren’t already on file, obtain both codes by referring to the Alaska Occupational Coding Manual. Report these codes to your Service Representative.
- Non-Taxpay - If you are filing a paper return and you don’t have all of your employees' occupational codes and geographic codes listed on the Contribution Report Form TQ01C, write them on the return. If you have 50 or more employees, or taxable wages in the current or preceding calendar year are $1 million or more, file your Form TQ01C on the MyAlaska website.
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State Withholding
State Withholding
Alaska does not have state withholding tax.
Arizona
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SUI
SUI
Agency: Arizona Department of Economic Security
ID: State withholding and SUI application instructions
The Arizona Department of Economic Security requires that they receive returns and remittance by the due date, regardless of the postmark.
Employers with less than $10.00 of quarterly taxes due are not required to remit a payment.
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State Withholding
State Withholding
Arkansas
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SUI*
SUI*
Agency: Arkansas (AR) Division of Workforce Services
ID: AR SUI application instructions
The Arkansas Department of Workforce Services (DWS) requires the agency ID number on Arkansas returns. Obtain your employer ID number by accessing Employer Registration online. Report the ID to your Service Representative.
- Non-Taxpay - The Arkansas Department of Workforce Services requires the contribution payment amount to be reported with quarterly Arkansas wages. Paychex can't file quarterly wages for non-Taxpay clients who exceed the 250-employee agency threshold requirement for electronic filing. Wages can be reported online at the Arkansas DWS Online Unemployment Insurance Employer Services.
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State Withholding
State Withholding
California
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SUI/State Withholding*
SUI/State Withholding*
Agency: California Employment Development Department (EDD), California EDD e-Services
ID: CA state withholding and SUI application instructions
California requires all employers to remit the Quarterly Return and Report of Wages (Forms DE 9 and DE 9C) and tax payments electronically. Please note that a valid California Employment Development Department (EDD) tax ID number is required to file electronically. If you file on paper, you may be assessed a penalty.
- Taxpay - Clients without an EDD ID number are responsible for remitting their own quarterly returns and payments.
- Paychex PEO - We can't remit payments and returns on your behalf without a valid EDD ID Number.
- Non-Taxpay - Remit Forms DE 9 and DE 9C and tax payments electronically. You can file and pay by enrolling in e-Services by accessing the California EDD website.
If a quarterly California tax notification is enclosed, use this information when preparing your electronic DE 88 deposit on the California EDD e-Services website.
1. On your e-Services account under Schedule and Pay:
- Deposit Schedule: Choose Quarterly
- PAY DATE, choose the last day of the quarter: example, 06/30/24
2. Under Payment Amounts, input the following amounts from the tax notification information sheet:
- Unemployment Insurance (SUI Tax)
- Employment Training Tax (ETT Tax)
- State Disability Insurance (DBL Tax)
- Personal Income Tax (State Tax or SIT)
- Verify Payment total and select Submit
3. Print a copy of the deposit confirmation for your records.
The California EDD requires that wages be reported on a separate Form DE 9C for employees who meet the following criteria:
- Religious Exemption - Employees who file and are approved by the state for an exemption from state disability insurance (SDI) taxes under Section 2902 of the California Unemployment Insurance Code (CUIC).
- Third-Party Sick Pay - Wages subject to third-party sick pay are required to be filed on a separate Form DE 9C. However, this return does not need to be prepared manually, Paychex will print these employees correctly on a separate Form DE 9C.
- Sole Stockholder - An individual approved by the state who elects to be excluded from state disability insurance (SDI) coverage for benefits and taxes under Section 637.1 of the CUIC.
Provide the names of qualifying employees that meet these requirements to your Service Representative and report this information as you add new employees.
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EITC
EITC
Employers must provide an EITC notification to employees by either handing it directly to the employee, mailing it to the employee’s last known address, or providing it via email if an employee has opted in to receiving electronic statements or material if they are subject to, and required to provide Unemployment Insurance. For more information, review https://edd.ca.gov/en/payroll_taxes/year-end_notification_requirements/ and California Earned Income Tax Credit | FTB.ca.gov.
Sample notice: https://www.paychex.com/sites/default/files/2024-12/CA%20Sample%20Notice_12.11.24.pdf
Colorado
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SUI*
SUI*
Agency: Colorado Department of Labor and Employment
ID: CO SUI ID application instructions
The Colorado Department of Labor and Employment requires that wage information be reported separately for regular and seasonal employees. Only employers who have been granted seasonal status can report seasonal wages. If the agency has granted you seasonal status, provide names of current qualifying employees to your Service Representative. Remember to report this information as you add new employees.
- Non-Taxpay - Paychex can no longer supply a signature-ready return for filing. We provide a facsimile of the return in your quarterly tax package. You can use the information to file online. Make sure you activate your online account at myUIEmployer+ to electronically file your returns.
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Family and Medical Leave Insurance (FAMLI)*
Family and Medical Leave Insurance (FAMLI)*
Agency: Colorado (CO) Family and Medical Leave Insurance Program (FAMLI)
ID: CO Family and Medical Leave insurance (FAMLI) ID application instructions
What is CO Family and Medical Leave Insurance (FAMLI)?
A program to ensure all CO workers have access to paid leave to take care of themselves or their families. The premiums are set through 2025 to 0.90% of the employee’s wage, with 0.45% paid by the employer and 0.45% paid by the employee.
Employers with nine or fewer employees do not have to contribute to the program but do need to remit their employees' share (0.45%) of premium payments on their behalf each quarter.
Employers need to withhold employees' premiums from their paychecks or pay some or all the premium on their employees’ behalf. Employers cannot collect missed premiums in later pay periods.
For more information for employers, FAQs are available:
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State Withholding
State Withholding
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Occupational Privlege Tax (OPT)
Occupational Privlege Tax (OPT)
- Taxpay - Complete and return the attached Paychex Colorado Local Occupational Privilege Tax Client Information Form so we can calculate OPT for the following cities:
- Aurora
- Denver
- Glendale
- Greenwood Village
- Sheridan
If you have any changes to the OPT tax, complete a new form and submit it to your Service Representative.
- Taxpay - Complete and return the attached Paychex Colorado Local Occupational Privilege Tax Client Information Form so we can calculate OPT for the following cities:
Connecticut
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SUI*
SUI*
Agency: Connecticut (CT) Department of Labor (DOL) website
ID: CT SUI ID application instructions
- Non-Taxpay - Please refer to the Connecticut (CT) Department of Labor (DOL) website for electronic filing and payment options or contact the Employer Tax Accounting Unit at 860-263-6470.
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Paid Family and Medical Leave*
Paid Family and Medical Leave*
Agency: Connecticut Paid Leave
ID: CT PFML ID application instructions
- All employees who work in Connecticut are subject to a 0.5% employee payroll withholding tax for CT PFML.
- You don’t make contributions toward the program.
- You’re required to withhold the tax and remit it to the CT Paid Leave Authority.
Non-Taxpay – You’ll need to register for CT PFML. To remit payments, you can use the Online Portal Contribution Process.
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State Withholding
State Withholding
Delaware
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State Withholding and SUI*
State Withholding and SUI*
Agency: Delaware One Stop, Delware Division of Revenue( DOR) (state withholding), Delaware Department of Labor (DOL)
ID: DE state withholding and SUI application instructions
- Taxpay - Youneed to create a Portal Profile, as well as grant Paychex permission to speak to Delaware DOR representatives about your account and remit payments and returns on your behalf. We request that you set this up as soon as possible at the Delaware Taxpayer Portal.
- Go to the FAQ’s - Help Documents section on the lower right side of the screen > Click How do I create a new user? > Return to the FAQ’s - Help Documents and click More > Click How do I delegate authorization to another user?
- You will need to enter the user ID and the Registration Confirmation Number of the individual at Paychex you are granting access to so we can interact with the agency on your behalf.
- Please enter this information exactly as shown: User ID: KellyPennaPAY > Registration Confirmation Number: TU00000006527.
- By completing the profile, you authorize Paychex to remit tax returns and payments for your withholding account, view withholding correspondence, and submit service requests such as changing a filing frequency or assigning a Power of Attorney.
- If you fail to take these actions, you will be responsible for any penalties and interest assessed because we weren’t able to remit payments and returns on your behalf.
- Non-Taxpay - Follow steps 1-3 in the previous section to set up your Delaware DOR account. You don’t need to set Paychex up as an authorized user.
- Taxpay - Youneed to create a Portal Profile, as well as grant Paychex permission to speak to Delaware DOR representatives about your account and remit payments and returns on your behalf. We request that you set this up as soon as possible at the Delaware Taxpayer Portal.
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Paid Leave
Paid Leave
Delaware is implementing a Paid Leave (PL) program starting Jan. 1, 2025. The program offers paid leave to employees who have been employed for at least one year and who have worked at least 1,250 hours with a single employer. If their leave is approved, employees will get up to 80% of their wages (up to $900 per week). Employees are limited to a maximum of 12 weeks of combined leave per year.
Delaware PL has three types of coverage: parental, medical, and family caregiving/qualified exigency leave. Employers with nine or fewer employees are exempt; employers with 10 to 24 employees are subject to parental leave only; and employers with 25 or more employees must offer full coverage.
Review the Delaware Paid Leave Is Coming website for more information about what Delaware PL may cover and the requirements based on the number of Delaware-based employees you may have.
Additional Information for Employers:
- Employers may elect coverage that they’re not required to offer. For more information, review the Small Business Voluntary Enrollment in the Delaware Paid Leave plan FAQs.
- Delaware Paid Leave Program Overview FAQs
- Employers wishing to offer a private plan must apply to do so by Dec. 1, 2024. For more information, review the Use of Private Insurance to Provide Paid Family and Medical Leave Benefits FAQs.
Note: Employers can still offer a private plan later than Dec. 1, 2024, but will owe PFML contributions from Jan. 1, 2025, until they receive confirmation that they have enrolled in a private plan.
Your Responsibilities as the Employer:
- You are required to pay up to 0.8% payroll tax on taxable wages earned in Delaware. You may choose to withhold a maximum of 50 percent (up to 0.4%) of the contribution from employee wages.
- Remit payment at the same frequency you remit Delaware SUI payments beginning Q1 2025.
- Report DE PL quarterly only online through Delaware Labor First.
- Report DE PL on employee W-2s.
What Paychex Will Do:
- Calculate the DE PL tax and withhold it from employees according to the requirements.
- Report DE PL on employee W-2s.
- Taxpay and PEO clients
- Remit tax payments to Delaware LaborFirst, due the end of the month following the end of the quarter.
- Report DE PL quarterly electronically online at Delaware LaborFirst.
- Non-Taxpay clients
- Notify you of tax payments due at the end of the month following the end of the quarter and provide a facsimile so you can electronically report information online at Delaware LaborFirst.
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EITC
EITC
Employees must be furnished with Forms W-2 by January 31 of each year or within 30 days of the last payment of wages. At the same time, employers must furnish employees with all information required by the IRS regarding the employee’s eligibility for the federal earned income tax credit and any other information the director requires.
For more information on federal eligibility requirements go to the Internal Revenue Service (IRS) Earned Income Tax Credit (EITC).
District of Columbia
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SUI
SUI
Agency: Department of Employment Services
ID: DC PFML, State Withholding, and SUI ID application instructions
Employers must report worked and certain non-worked hours for all employees, including salaried employees. These hours must be reported to the agency in the quarter when they were paid.
The agency defines hours worked as: “Hour worked is any hour in which the covered employee is engaged in a work activity. The actual number of hours worked by the employee for the quarter shall include paid vacation and holiday hours. When calculating work hours, use only actual hours worked and not hours paid.”
If you have any questions about what type of hours to report, talk to your tax advisor or contact the agency directly.
- Taxpay (this section does not affect Paychex PEO) - The D.C. Department of Employment Services (DES) has an Employer Self-Service Portal (ESSP). Employers can access their accounts using this online service and the agency allows filing and payment of taxes through electronic upload. Paychex files SUI/ Wage returns through this system.
- The agency requires you to activate an online account and designate Paychex as your third-party administrator (TPA).
- You must upload a Power of Attorney (POA) to the ESSP system before designating Paychex as your TPA.
- If you haven’t designated Paychex as your reporting agent and uploaded the DC SUI Power of Attorney to the ESSP we may not be able to remit your payments and returns.
- Taxpay (this section does not affect Paychex PEO) - The D.C. Department of Employment Services (DES) has an Employer Self-Service Portal (ESSP). Employers can access their accounts using this online service and the agency allows filing and payment of taxes through electronic upload. Paychex files SUI/ Wage returns through this system.
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Paid Family Leave*
Paid Family Leave*
Agency: DC Paid Family Leave
ID: DC PFML, State Withholding, and SUI ID application instructions
The Paid Family Leave Act provides up to eight weeks of parental leave to bond with a new child, six weeks of family leave to care for an ill family member with a serious health condition, and two weeks of medical leave to care for one’s own serious health condition.
These PFL benefits are funded by a quarterly employer tax of .26% of your covered employees’ total gross wages in the quarter.
Note: Unlike SUI, there is no wage base limit for DC PFL.
Any employer performing services in Washington, D.C. and paying SUI will be required to contribute to Paid Family Leave (PFL) for their employees, including:
- Non-profits that pay SUI taxes
- Household employers that pay SUI taxes
- All employers who pay SUI (there is no employee threshold for eligibility)
This is an employer contribution only; employees don’t make contributions.
Paychex PEO - We remit the required payments for PFL on your behalf under the PEO account as required by DOES. You must submit and manage your employees' PFL claims.
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State Withholding
State Withholding
Agency: DC Office of Tax Revenue
ID: DC PFML, State Withholding, and SUI ID application instructions
Non-Taxpay - The District of Columbia (DC) Office of Tax and Revenue (OTR) no longer accepts paper copies of the Employer/Payor Withholding Tax – Quarterly Return (FR-900Q). You are required to file online on MyTaxDC. If you don’t currently have access to this site, go to Sign-Up for MyTax.DC. gov.
Paychex will include a facsimile of the return in your quarterly tax packages. You can use this information to complete your online filing.
Florida
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SUI
SUI
Agency: Florida Department of Revenue
ID: FL SUI application instructions
The Florida Department of Revenue (DOR) requires employers with 10 or more employees to remit the Employer's Quartly Report, quarterly tax/wage report (RT-6 and RT-6A), and SUI payments electronically.
- Taxpay - If you recieve correspondence from the Florida DOR indicating that your account is in "pending" status, please forward the documentation to your Service Representative immediately.
- Non-Taxpay - If you have 10 or more employees, remit Forms RT-6 and RT-6A online and pay your SUI tax electronically. You can enroll in e-Services by accessing Enroll to File and Pay Electronicall website. If you are required to file electronically, but file on paper, you may be assessed a penalty.
Note: If Paychex previously filed the wage portion of Form RT 6A for you, be advised that you are now responsible for filing this form.
If you have employees who earn out-of-state and Florida wages in the same quarter, the agency requires you to complete Form RT-6NF.
Non-Taxpay - The revised quarterly report form does not include a line for out-of-state quarter-to-date wage information on the return approved for bulk payroll providers.
Because Paychex is a bulk filer, the reference copy included in the quarter-end package for affected non-Taxpay clients will not reflect the information required for electronic filing. You can use the wage information contained on the wage detail reports of any other states where wages may have been earned by an employee, in addition to Florida, within the quarter.
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State Withholding
State Withholding
Florida does not have state withholding tax.
Georgia
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SUI
SUI
Agency: Georgia(GA) Department of Labor
ID: GA SUI ID application instructions
SUI rate notices are only available on the Employer Portal. Go to the DOL website > Employers tab > Taxes & Unemployment Insurance Claims heading, View All > Employer Portal.
The Georgia (GA) Department of Labor (DOL) requires valid social security numbers (SSNs) on the wage detail report.
If Paychex doesn’t receive SSNs, Taxpay clients will be responsible for filing their return and making their own payments.- Taxpay – It is important to contact the GA DOL if Paychex has alerted you that your SUI account is inactive or if your account number is invalid. Failure to do so may result in delays in payment processing.
- You’re responsible to remit your returns and tax payments until you resolve the issue with the tax agency.
- The GA DOL has added an edit check to their tax and wage report electronic filing process. They're rejecting any tax and wage report that is filed with a Federal ID number that they can't match to the GA DOL system. If we receive notification of a mismatch, Paychex will notify you and include instructions about how to resolve the situation. If the mismatch is not resolved, you will be responsible for remitting the tax and wage reports and payments to the GA DOL until the issue is resolved.
The following business types must continue to complete a paper DOL-1A, Application for GA DOL:
- Tax account or status change
- Nonprofit organizations
- Government agencies
- Businesses that change their ownership structure
- Businesses that merge
- Businesses that acquire assets from other businesses
- Taxpay – It is important to contact the GA DOL if Paychex has alerted you that your SUI account is inactive or if your account number is invalid. Failure to do so may result in delays in payment processing.
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State Withholding
State Withholding
Agency: Georgia Department of Revenue
ID: GA state withholding application instructions
The Georgia Department of Revenue (DOR) has updated their withholding calculations in 2024 to use a flat rate of 5.49% and eliminated the personal allowance based on filing status.
As a result, the Georgia Employee Withholding Allowance Certificate (G4) has been updated. The DOR is encouraging all employees to complete the updated form to make sure they have the correct amount of Georgia state withholding in 2024.
For employees who don’t complete a 2024 G4, the DOR recommends that employers use the federal election to determine state income tax withholding if sufficient information is available. Otherwise, employers should withhold as if the employee were single with zero allowances.
Paychex has updated our systems to calculate and report Georgia withholding correctly. At your earliest convenience, please have employees complete an update G-4. Keep the 2024 G4s on file for your records; you don’t need to send them to Paychex.
Changes to employee withholding can be made through Paychex Flex®. To learn about how to make state withholding changes, refer to these helpful articles:
- Clients: Change an employee’s federal, state, and local taxes
- Employees: Update your state tax withholdings
Note: Whenever possible, encourage employees to make their own state withholding changes.
For more details on the state withholding changes, refer to the Georgia DOR 2024 Tax Guide
Hawaii
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SUI
SUI
Agency: Department of Labor and Industrial Relations (DLIR)
ID: HI SUI ID application instructions
The Hawaii (HI )DLIR requires all employers to file returns electronically. Employers can create an online user/ login account at Hawaii Tax Online. By creating an online account, employers can approve and give permission to service companies to file reports, make payments, and check tax rates.
- Non-Taxpay - You must file your returns electronically at Hawaii Tax Online. Paychex provides reference only returns to provide the information when filing electronically. This copy should be maintained as your reference copy. Do not submit the quarterly reference copy to the agency.
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State Withholding
State Withholding
Agency: Hawaii Department of Taxation
ID: HI state withholding ID application instructions
The Department of Taxation requires employers whose withholding tax liability exceeds $40,000.00 annually to file their tax returns electronically.
- Non-Taxpay - If you meet the requirements, you must file return electronically at Hawaii Tax Online.
Idaho
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SUI
SUI
Agency: Idaho Department of Labor
ID: Employer Portal, Employer Portal Detailed User Guide, and FAQs
The Idaho Department of Labor (DOL) agency requires that all SUI wage returns be filed electronically, including bulk filers like Paychex.
All employers are required to file Forms TAX020 and TAX026 electronically through the Idaho Employer Portal. You are required to create an online account in the Idaho Employer Portal. You can access the Employer Portal Detailed User Guide to get more information about registration.
- Non-Taxpay - Paychex provides reference only returns to provide the information when filing electronically. Maintain this form as your reference copy.
- If you want to file paper returns you must request a waiver to allow paper filing instead of electronic filing from the Idaho DOL prior to filing your paper return.
Idaho reinstated the Administrative Reserve Tax surcharge in 2023; this surcharge is also in place in 2024. The surcharge is 17% of your state unemployment insurance (SUI) rate.
Although the rates are separated on your agency rate notice, they aren’t broken out on your SUI return.
Employers who aren’t subject to the surcharge include:
- Reimbursable employers
- Employers who have the maximum SUI rate of 5.4%
For information on how this surcharge will affect your SUI rate, go to the Tax Array Table on the Idaho Department of Labor website. The Administrative Reserve Tax surcharge is listed as Admin Rate.
- Non-Taxpay - Paychex provides reference only returns to provide the information when filing electronically. Maintain this form as your reference copy.
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State Withholding
State Withholding
Agency: Idaho State Tax Commission
ID: Idaho State Tax Commission > Withholding
Illinois
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SUI*
SUI*
Agency: Illinois Department of Employment Security (IDES)
ID: MyTax Illinois > Register
Employers with 25 or more employees must file electronically every quarter. They are also required to file monthly wage reports during Month 1 and Month 2 of the quarter. Month 3 is included with the quarterly SUI and wage report.
- Taxpay - Paychex will file all Illinois SUI clients with an ID monthly, regardless of an individual client’s threshold. Taxpay clients without an IL SUI ID will be responsible for filing their own monthly wage reports.
- Paychex PEO - We will file all Illinois SUI clients with an ID monthly, regardless of an individual client’s threshold. We cannot file on your behalf without a valid IL SUI ID
- Non-Taxpay - If you meet the requirements, you need to continue to submit quarterly contribution and wage reports. You must also submit eight additional monthly wage reports. Paychex will provide a Monthly Wage Filing Report in your payroll package with the last payroll of each month for your reference. You must file your reports on MyTax Illinois.
Statements of Benefit Charges Online Only
The Illinois Department of Employment Security (IDES) will deliver all Statements of Benefit Charges to you electronically through MyTax Illinois rather than by traditional mail. If you do not yet have an unemployment insurance (UI) account register for one by visiting MyTax Illinois.
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State Withholding
State Withholding
Agency: Illinois Department of Revenue (DOR)
ID: MyTax Illinois > Register
The Illinois Department of Revenue requires all employers, including bulk service providers, to electronically file Form IL-941, Illinois Withholding Income Tax Return. Form IL-941 indicates the information must be filed electronically.
The following forms are required to be filed with the IL-941:
- Schedule WC, to report withholding income tax credits
- Schedule P, Illinois Withholding Schedule
Overpayments
The Illinois (DOR) doesn't allow overpayments to be applied on Form IL-941. Amounts reported on Form IL-941 must always be the exact amounts withheld from payees. If the amount reported was more or less than the amount you actually withheld, then you must file an amended return (IL-941X). If you do not make the correction before the end of the calendar year, you must report the amount withheld on the W-2 or 1099 forms for the payees to claim on their income tax returns.
Employee Withholding
In the December 2023 Informational Bulletin, the DOR announced that the 2024 personal exemption allowance has been increased from $2,425.00 to $2,775.00.
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Illinois Commuter Benefits
Illinois Commuter Benefits
Effective Jan. 1, 2024, many Illinois employers are required to offer pre-tax commuter benefits to their employees if they meet all of the following requirements:
- You are located in any of the 38 counties identified in House Bill 2068.
- Your employees work an average of at least 35 hours per week on a full-time basis. These are covered employees.
- You have 50 or more covered employees in the locations listed. This is an aggregate number across all 38 counties. For example, if you have 12 employees working in 5 affected counties, these are covered employees.
- Your locations are within 1 mile of fixed route transit service.
Since Paychex can’t verify, on your behalf, whether you meet these requirements, your business is responsible for determining if this legislation affects you.
If your business is not affected by this legislation, you don’t need to take any further action at this time.
If your business is affected by this legislation, you:
- Must allow employees to purchase a transit pass with pre-tax dollars up to the federal limit of $315 per month.
- May comply with this requirement by participating in a program offered by the Chicago Transit Authority or the Regional Transportation Authority.
If you want to set up a pre-tax commuter benefit on employees’ paychecks, please notify Paychex. We can set this up on payroll and report it correctly on returns and W-2s.
Indiana
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SUI*
SUI*
Agency: Indiana Department of Workforce Development (DWD)
ID: IN SUI application instructions
Assigning Paychex as Third-Party Administrator (TPA)
Taxpay clients need to assign Paychex as a TPA to be able to work with the agency on your behalf in case you are ever in a late filing/amended return situation. You must first register for an Uplink account before assigning Paychex as a TPA. Refer to IN SUI application instructions for information.
Seasonal Employers
You’re considered a seasonal employer by the agency if they have provided you with documentation stating you are approved and have been assigned a specific 2-digit code. Please report the code to your service representative so we can include it on your return. Also, you’ll need to let us know if any employees on your payroll are not seasonal.
Statements of Benefit Charges Online Only
The Indiana Department of Workforce Development (DWD) will deliver all Statements of Benefit Charges to you electronically through Uplink Employer Self-Service (ESS) accounts rather than by traditional mail.
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SOC Codes for SUI Returns*
SOC Codes for SUI Returns*
The Indiana DWD requires that additional information be included with the wage reporting for SUI. For the Indiana wage report, clients need to report the following for each employee:
- Use the 2018 Standard Occupational Classification System (SOC) system to assign six-digit codes to each employee. Report the SOC code without dashes in Paychex Flex. Use the following help articles to assist you in entering the codes:
- For individual employees: update SOC codes manually
- For groups of employees: import a list of SOC codes
- The primary work zip code.
- Full-time/part-time/seasonal work status.
For more information refer to the ESS Enhancement FAQ on the agency website.
- Use the 2018 Standard Occupational Classification System (SOC) system to assign six-digit codes to each employee. Report the SOC code without dashes in Paychex Flex. Use the following help articles to assist you in entering the codes:
-
State Withholding
State Withholding
Agency: Indiana Department of Revenue (DOR)
ID: IN state withholding application instructions
The Indiana Department of Revenue (DOR) requires all employers to electronically file and pay withholding tax and county withholding tax returns through the Indiana Tax Information Management Engine (INTIME) system.
- Non-Taxpay - File your returns electronically using the INTIME system.
Iowa
-
SUI*
SUI*
Agency: Iowa Workforce Development (IWD)
ID: myIowaUI
TPA: Instructions for adding Paychex as Iowa TPA
IWD requires employers to report wages by Reporting Unit. If an employer has multiple worksite locations, wages should be reported separately by Reporting Unit number or worksite. The Reporting Unit number used should be the number reported on the Multiple Worksite Report.
Employers with multiple worksites should report all Reporting Unit numbers immediately. Employers of 25 or more employees are required to file monthly wage reports during Month 1 and Month 2 of the quarter. Month 3 is included with the quarterly SUI and wage report.
- Non-Taxpay - All SUI tax must be paid electronically on myIowaUI.
-
State Withholding*
State Withholding*
Agency: Iowa Department of Revenue
ID: GovConnectIowa
The Iowa Department of Revenue (DOR) has updated their withholding calculations for 2024. The calculations have been revised to reflect law changes replacing "number of allowances" with "amount of allowances" to be aligned with federal withholding.
As a result, the Iowa Employee Withholding Allowance Certificate (IA W-4) has been updated. The DOR is encouraging all employees to complete the updated form to make sure they have the correct amount of Iowa state withholding in 2024.Please have employees complete the
For employees who don’t complete a 2024 IA W-4, the DOR recommends that employers use $40.00 as the total allowance amount and $0.00 as the additional amount when calculating Iowa withholding amounts. The standard deduction is also changing; the agency offers guidance on what standard deduction to use if a new W-4 is not submitted in the Iowa Withholding Formula for Wages.
Paychex has updated our systems to calculate and report Iowa withholding correctly. At your earliest convenience, please have employees complete an updated IA4.
- Non-PEO - Keep the 2024 IA W-4s on file for your records; you don’t need to send them to Paychex.
- PEO - Your employees must complete and submit their revised IA W-4s to you so you can submit them to Paychex.
Changes to employee withholding can be made through Paychex Flex®. To learn about how to make state withholding changes, refer to these helpful articles:
- Clients: Change an employee’s federal, state, and local taxes
- Employees: Update your state tax withholdings
Note: Whenever possible, encourage employees to make their own state withholding changes.
For more details on the state withholding changes, refer to the Iowa DOR Withholding Tax Information.
Kansas
-
SUI*
SUI*
Agency: Kansas Department of Labor (DOL)
ID: Kansas Department of Labor > User Registration
Starting November 19, 2024, the Kansas DOL ID is changing from a six-digit to a ten-digit ID for state unemployment insurance (SUI) reporting:
- Existing employers will keep their current IDs and add one zero to the beginning of the number and three zeroes to the end. For example, 123456 will be 0123456000.
- Paychex will convert all existing Kansas SUI IDs on file to the correct formats by the effective date; you don’t need to take any action.
As of November 19, 2024, new client accounts will receive the new 10-digit ID:
- New accounts will start with a 1 such as 1012345000.
- New reimbursable accounts will begin with a 3 such as 3045678000.
The Kansas DOL requires you to file electronically if you have an ID.
- Non-Taxpay - Information about web filing can be obtained on the Kansas DOL website, or by calling 785-296-5027.
-
State Withholding
State Withholding
Agency: Kansas Department of Revenue
ID: Kansas Department of Revenue > Business Registration
Kentucky
-
SUI*
SUI*
Agency: Kentucky Office of Unemployment Insurance
ID: Kentucky Office of Unemployment Insurance > Employer Account Registration
Kentucky reinstated the Service Capacity Upgrade Fund (SCUF) surcharge for 2023. The surcharge remains in place for 2024. As a result, 0.075% of your total state unemployment insurance (SUI) rate will be allocated to SCUF.
This change will not affect the total amount you’ll pay. Rather, your normal SUI rate will be reduced by the SCUF percentage.
For example, if your SUI rate was 2.3%, the SCUF rate will be 0.075% and the SUI rate will be reduced to 2.225%.
This reduction will divert 0.075% of the contributions that would have been applied to your reserve account and apply the funds to SCUF. You’ll receive 2024 agency rate notices from the agency that include your UI rate, the SCUF rate of 0.075%, and your adjusted UI rate. The adjusted UI rate is your UI rate minus the SCUF rate.
The Kentucky Office of Employment & Training sent out notices to all employers about this change and posted it on the Office of Unemployment Insurance website.
-
State Withholding
State Withholding
Louisiana
-
SUI*
SUI*
Agency: Louisiana Workforce Commission (LWC)
ID: Louisiana Workforce Commission> Employer/Agent Login
The Louisiana Workforce Commission (LWC) doesn't accept paper filing of quarterly reports.
- Non-Taxpay - The LWC requires all employers to file contribution (LWCES-4) and wage detail continuation (LWCES-61) return information using their online system. Information about online filing requirements can be obtained on the LWC website.
-
SOC Codes*
SOC Codes*
The LWC requires that Standard Occupational Classification (SOC) codes be reported on SUI wage reports. The U.S. Department of Labor, Bureau of Labor Statistics, created these codes to classify occupations.
- Use the 6-digit code that best describes your employees’ work activities.
- If you have already provided SOC codes for employees who have changed job functions, please report this change to your service representative.
- The LWC sends emails to obtain missing SOC codes not reported on your quarterly SUI returns.
Entering Employee SOC Codes
To report employee SOC codes:
- Assign your employees SOC codes from the 2010 Standard Occupational Classification System.
- Log in to Paychex Flex®.
- Enter the SOC Codes as 6-digit numbers with no dashes. Refer to the following help articles:
- For individual employees: update SOC codes manually
- For groups of employees: import a list of SOC codes
-
State Withholding
State Withholding
Agency: Louisiana Department of Revenue (DOR)
ID: Louisiana Department of Revenue > Business Registration
Starting in first quarter 2024, the Employer’s Return of Louisiana Withholding Tax Form (L-1) will no longer be provided on paper to monthly and quarterly tax filers. You will need to file these returns electronically, using the online filing system Louisiana Taxpayer Access Point. If you don’t already have access, select the Sign Up link on the site.
Note: If you’re a semi-monthly filer, you’re already required to file electronically.
- Non-Taxpay - In your quarterly tax package, you’ll receive a facsimile of the report that you can use to file your return electronically regardless of your filing frequency or number of employees. This will also be the case for the annual reconciliation form, Employer’s Annual Reconciliation of Louisiana Withholding Tax Form (L-3) filed in fourth quarter. In your fourth quarter tax package, you’ll receive the L-1 and L-3 facsimiles that you can use to file electronically.
-
EITC
EITC
Employers are required to notify new employees of the Federal EITC general eligibility requirements. Louisiana law (R.S. 23:15, 23:1018.2) also requires every employer to post a printed copy of the requirement in or about the premises of the workplace. Visit the Louisiana Department of Labor for a notice you can give employees.
Maine
-
SUI*
SUI*
Agency: Maine Department of Labor (DOL)
ID: ReEmployME
- Non-Taxpay - Paychex provides agency-ready returns for you to sign and file quarterly, and copies of the returns for your records. You can either file Forms 941-ME and ME UC-1 using paper returns or electronically. If you are a Maine SUI “applied for” employer, you can file on paper. All other employers and non-wage payers registered for Maine income tax withholding and with a SUI ID, must electronically file Maine quarterly tax returns. Filing instructions can be found at the Maine DOL website, ReEmployME.
Seasonal Employers
The Maine DOL requires seasonal businesses to report their seasonal code and period on the SUI portion of the Combined SUI/ Wage Return. If you have not already done so, report seasonal information to your Service Representative.
Maine SUI Surcharge*
In 2024, the Maine DOL has continued the Unemployment Program Administrative Fund (UPAF) surcharge. This fund was implemented to ensure adequate funding for the operation of the Maine Unemployment Insurance Program. The UPAF rate for all employers who pay SUI tax on employees’ taxable wages up to $12,000.00 is 0.15% for 2024.
Reimbursable employers and exempt employers are not subject to this surcharge.
- Taxpay and Paychex PEO - We’ll calculate this assessment, collect the amount due, and remit it with your quarterly SUI return.
- Non-Taxpay - We’ll calculate this assessment and include it on your quarterly SUI return so you can pay it with the return.
Informational Notices
The Maine DOL has started issuing informational notices informing employers that their unemployment account was recently updated by a processed report, payment, or amendment which has resulted in a new or updated payment due. The notice is merely a notice to inform the employer that the wage or contribution report has been submitted or amended, but the payment is still due. The payment is not delinquent.
- Taxpay - You may receive these notices if Paychex files the return before remitting payment. You do not need to take any action.
-
State Withholding
State Withholding
Agency: Maine Revenue Services
ID: Maine Revenue Services > Electronic Services > Maine Tax Portal > Register a Business
Maine Tax Portal
Maine Revenue Services (DOR) transitioned to the Maine Tax Portal (MTP).
All Maine employers need to create a username and password for the Maine Tax Portal. You should have received an invitation from the agency in the mail about how to sign up for the portal. When you setup your account on the portal, you’ll have access to your existing information; your account ID number remains the same.
New clients
If you haven’t previously registered with Maine, you will register using the new portal. You’ll be issued an 8-digit income tax ID number. Enter the number in Paychex Flex® using this help article, or report it to your Service Representative.
Power of Attorney (POA)
The existing POA process is not changing. You are still required to complete the Maine POA and submit it to the agency.
For more information visit the agency’s Maine Tax Portal FAQs.
Filing
- Non-Taxpay - If your business is SUI exempt, not subject, withholding only, or you file Maine withholding, use Form 941-ME. Maine SUI/Wage clients should file Form ME UC-1. Paychex will provide agency-ready returns for you to sign and file, as well as for your records. With these documents, you have two options for filing Forms 941-ME and Form ME UC-1.
Option 1 - File the Return on Paper
- If the return shows a balance due, enclose a check made payable to Maine Revenue Services. Write your state ID number on the check.
- Sign the return and mail it to the agency with any payment on or before the due date. Note: Do not staple the pages.
Option 2 - File Electronically
Using the information provided on your agency-ready return sent by Paychex, you can enter the data required on the Maine Tax Portal.
-
Paid Family and Medical Leave
Paid Family and Medical Leave
Paychex will provide support for Maine’s Paid Family and Medical Leave Program (PFML Program) starting January 2025 by collecting the employer and employee premiums and remitting associated returns and payments. FAQs are available on the state’s website and are expected to be updated as more information becomes available.
What is the Paid Family and Medical Leave Program (PFML Program)?
This new program ensures Maine workers have access to paid leave to be able to take care of themselves or their families. Starting in 2026, eligible workers will have up to 12 weeks of paid time off for family, medical, or safe leave, or handle the transition of a family member’s pending military deployment.
What is the Contribution Rate?
Employers with 15 or more employees contribute 1% of wages but may deduct up to half of the contribution from the employees’ wages. Employers with fewer than 15 employees will contribute 0.5% of wages and may deduct the entire amount from the employees’ wages.
Can Employers Cover the Cost of Employees’ Maine PFML Program Payments?
Yes, employers can choose to cover any amount of their employees’ premiums.
What if I Have My Own Private Paid Leave Plan?
To be approved as a substantially equivalent private plan, the plan must be either a self-funded plan (which requires a surety bond paid to the state) or a fully funded plan purchased from an insurance company. However, Maine has not yet provided details on the approval process.
We will provide more information about what you can expect for Maine’s PFML Program as it becomes available, and the implementation date gets closer.
-
EITC
EITC
Maine Law (Title 26 M.R.S.A. & 42-B) requires every employer to place this poster in the workplace where workers can easily see it. The poster is available online at: https://www.maine.gov/labor/posters/.
Maryland
-
SUI
SUI
Agency: Maryland Department of Labor (DOL)
ID: MD SUI application instructions
All Maryland employers are required to file contribution and wage reports electronically through the BEACON Tax System.
- Non-Taxpay - Paychex can’t provide non-Taxpay clients with signature-ready returns. We do provide a reference copy in the quarterly package that you can use to enter your quarterly reporting information. Refer to the Maryland Department of Labor website for more information on filing returns electronically.
-
State Withholding
State Withholding
-
EITC
EITC
On or before December 31, 2024, employers must provide electronic or written notice to employees who may be eligible for the federal and Maryland EITC. For more information, including an employee notice, go to the Maryland Tax Alert on EITC.
Massachusetts
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SUI*
SUI*
Agency: Massachusetts (MA) Department of Unemployment Assistance (DUA)
ID: MA SUI ID application instructions
PEO TPA: Instructions for Assigning Paychex as a Third-Party Professional Tax Preparer for MA SUI
The Massachusetts (MA) Department of Unemployment Assistance (DUA) has mandated that all employers, regardless of subjectivity, are required to electronically file quarterly unemployment tax and wage data via the MA DUA system.
- Taxpay and Paychex PEO - Access the MA DUA and identify Paychex as your third-party agent (TPA). Use the the instructions listed under TPA.
- Non-Taxpay - You receive only one facsimile that includes filing information for the MA state unemployment return, the MA Health return, and the wage detail return. The facsimile contains all the information you need to remit your payments and returns online.
Quarterly COVID-19 Recovery Assessment
As part of the Commonwealth’s plan to recover the cost of benefits paid by the UI Trust Fund in 2020 and 2021 during the COVID-19 crisis and to spread these costs over time, employers will receive a quarterly COVID-19 recovery assessment. The COVID-19 Recovery Assessment Rate for 2024 is equal to 0.293% (39.50% of an employer’s UI rate.)
-
Employer Medical Assistance Contribution (EMAC)
Employer Medical Assistance Contribution (EMAC)
All MA employers subject to SUI with more than five employees are responsible for the EMAC contribution as follows:
- Newly Liable Employers for first 36 Months - Exempt
- Fourth Year - 0.12%
- Fifth Year - 0.24%
- Sixth and Subsequent Years - 0.34%
All payments are calculated using the 2024 SUI taxable wage base of $15,000.00.
-
Paid Family and Medical Leave (PFML)*
Paid Family and Medical Leave (PFML)*
Agency: Department of Family and Medical Leave
ID: MA PFML ID application instructions
Massachusetts is offering paid family and medical leave (PFML) benefits to eligible workers. The MA PFML program is funded by premiums paid by workers and certain employers through payroll deductions. Depending on the makeup of your workforce, you may be responsible for remitting contributions for both MA W-2 employees (full-time, part-time, seasonal) and MA 1099-MISC contractors.
Registering for PFML
Your business needs to register for PFML using your existing MassTaxConnect account. The steps for registration can be found on the Mass.gov website under the Employer’s Guide to Paid Family and Medical Leave section.
- Taxpay and Paychex PEO - To ensure that Paychex can provide you with service for your MA DOR/PFML account in the future, we suggest that you register Paychex as your PTP (Professional Tax Preparer) using the TPA instructions.
Counting Covered Individuals
It is your responsibility to inform Paychex whether your 1099-MISC contractors need to have the MA PFML premium withheld. Paychexwon't make this determination for you. Your choice for withholding on your contractors, once made, will apply to all your 1099-MISC contractors in Massachusetts.PFML Premium Rates
These premiums are split into two parts, Family Leave and Medical Leave. The percentages of Family Leave and Medical Leave are dependent on your employee count.
- Employers with fewer than 25 employees have a total rate of .46%.
- Employers with 25 or more employees have a total rate of .88%.
The Family Leave portion is paid 100% by the employee. The Medical Leave is split between the employee and the employer with 40% paid by the employee and 60% paid by the employer (where applicable). The employer can elect to cover some or all the employee portion of both the family and medical premiums.
Existing Family and Medical Leave Benefits
If you already offer family and medical leave benefits to your employees, you can apply for annual exemptions from making contributions for both medical leave and family leave if you offer a private plan option that is at least as generous as what is required under the PFML law. If your business receives this exemption your employees will not be covered by the state PFML plan.
Please let your Service Representative know if you are exempt from the state MA PFML program.
Notifying W-2 Employees/1099-MISC Contractors
You are required to notify your workers about the state’s PFML program, including its benefits and protections that apply to them.
For additional information about PFML, use the following resources provided by the agency:
-
State Withholding
State Withholding
-
SUI, State Withholding, and PFML Professional Tax Preparer (PTP) Process
SUI, State Withholding, and PFML Professional Tax Preparer (PTP) Process
Massachusetts has changed the process for assigning third-party providers like Paychex as a Professional Tax Preparer (PTP) for
We initiate the process to assign Paychex as a PTP for MA SUI, state withholding, and PFML. Once we complete our process, MassTaxConnect contacts you by email if you have signed up for notifications with the agency.
When you receive the notification, you need to approve Paychex as a PTP by going to MassTaxConnect.
- Select Manage My Profile
- Select the More tab, then the View Access Requests From Third Parties in the Third-party Access panel.
- The Paychex request will show as pending approval
- Select Approve/Deny
- Check the box under Give Rights and choose All Access under Granted Rights, then Next
- The summary screen then appears, choose Submit, then OK
Michigan
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SUI*
SUI*
Agency: Michigan (MI) Department of Labor and Economic Opportunity
ID: MI SUI application instructions
The Michigan taxable SUI wage base is $9,500.00 for all contributing employers again in 2024.
This is the result of the Michigan Unemployment Insurance Trust Fund falling below the required threshold of $2.5 billion. Michigan unemployment law mandates that when the Trust Fund falls below this threshold, they can no longer offer a reduced taxable wage base to non-delinquent employers. The $9,500.00 wage base for all employers will remain in place until the trust fund meets the threshold.
The Michigan Unemployment Insurance Agency requires all employers to file the Employers' Quarterly Wage/Tax Report, Form UIA 1028 electronically through their website. Paper forms will no longer be accepted by the agency. For more Information about these requirements visit the website at the Michigan Department of Labor and Economic Opportunity.
- Non-Taxpay - All employers are required to file Form UIA 1028 the Employer's Quarterly Wage/Tax Report electronically through the Michigan website.
- Michigan requires a social security number for each employee reported on Form UIA 1028.
Note: If this information is missing, the state will assess penalties for each employee.
- Michigan requires a social security number for each employee reported on Form UIA 1028.
- Non-Taxpay - All employers are required to file Form UIA 1028 the Employer's Quarterly Wage/Tax Report electronically through the Michigan website.
-
State Withholding
State Withholding
Agency: Michigan (MI) Department of Treasur (DOT)
ID: MI state withholding application instructions
If your state withholding filing frequency changes for a new tax year you’ll receive a notice from the Michigan Department of Treasury (DOT) with the new information late in the current year. The agency doesn’t share filing frequency information with Paychex, so you need to update Paychex Flex.
Note: Do not enter your 2025 MI state filing frequency in Paychex Flex until Jan. 1, of the new year. If you change your filing frequency in Paychex Flex before then, your filing frequency for the remainder of the current year will also be changed.
As required by the Michigan Income Tax Act, employee state tax withholding is calculated annually based on the conditions of the general revenue fund. In 2024, the rate has been increased to 4.25%.
Minnesota
-
SUI*
SUI*
Agency: Minnesota (MN) Unemployment Insurance
ID: MN SUI ID application instructions
Non-Taxpay - Facsimiles of the Minnesota quarterly SUI return (Form DEED-1) are generated if you are subject to SUI tax. All Minnesota employers are required to electronically file this information with the Minnesota Department of Employment and Economic Development. If you file on paper, the agency may assess penalties of up to $25.00 per employee and a $250.00 processing fee. For information on electronically filing the Minnesota return, go to the Minnesota Unemployment Insurance Program website.
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State Withholding
State Withholding
Mississippi
-
SUI*
SUI*
Agency: Mississippi Department of Employment Security (MDES)
ID: Mississippi Department of Employment Security > Register with Us
All Mississippi employers who are subject to SUI tax are required to electronically file quarterly SUI and wage returns.
- Non-Taxpay - Facsimiles of the Mississippi quarterly SUI and wage returns are generated for non-Taxpay clients who are subject to SUI tax. All Mississippi employers are required to electronically file this information on the MDES website.
-
State Withholding
State Withholding
Agency: Mississippi Department of Revenue
ID: Mississippi Department of Revenue > Register a Business for Taxes > Register for Taxpayer Access Point (TAP)
Missouri
-
SUI
SUI
Agency: Missouri Department of Labor & Industrial Relations
ID: Missouri Department of Labor & Labor Relations > Login to UInteract
The electronic filing requirement is for employers with 50 or more employees.
- Non-Taxpay - The Missouri agency discontinued mailing the Quarterly Contribution and Wage Report (MODES-4). The agency encourages employers to file quarterly reports online at Ulnteract. If you are unable to file online, you can file a paper copy of the MODES-4 return.
-
State Withholding
State Withholding
Agency: Missouri Department of Revenue
ID: Missouri Department of Revenue > Online New Business Registration
Montana
-
SUI
SUI
Agency: Montana Department of Labor & Industry (DLI)
ID: Montana Department of Labor & Industry > Register a New UI Account
- Non-Taxpay - The Montana DLI still accepts paper returns and checks; however, if you are paying by check you must also submit a voucher. The voucher can be printed once you establish a log-in at the agency website. You may also pay by ACH debit or credit card on the website.
-
State Withholding
State Withholding
Agency: Montana Department of Revenue (DOR)
ID: Montana DOR > Transaction Portal > New user? Setup online access
The Montana DOR has implemented changes to filing statuses, tax brackets, and the calculation of taxable income in 2024 as required by new legislation. As a result, the Montana Employees Withholding Allowance and Exemption Certificate (MW-4) has been redesigned. Based on the extensive changes to this document, the DOR encourages all employees to complete a 2024 MW-4 to ensure the correct amount of Montana state tax is withheld.
For employees who don’t complete a 2024 MW-4, the DOR recommends that employers withhold based on their federal filing status. Paychex has updated our systems to calculate and report Montana withholding correctly.
Paychex has updated our systems to calculate and report Iowa withholding correctly. At your earliest convenience, please have employees complete an updated IA4.
- Non-PEO - Keep the 2024 IA W-4s on file for your records; you don’t need to send them to Paychex.
- PEO - Your employees must complete and submit their revised IA W-4s to you so you can submit them to Paychex.
Changes to employee withholding can be made through Paychex Flex®. To learn about how to make state withholding changes, refer to these helpful articles:
- Clients Change an employee’s federal, state, and local taxes
- Employee Update your state tax withholdings
For more details on the state withholding changes, refer to the Montana Employer and Information Agent Guide for 2024.
Nebraska
-
SUI*
SUI*
Agency: Nebraska (NE) Department of Labor
ID: NE SUI ID application instructions
A second wage base will be assigned to Nebraska max-rated employers (a SUI rate of 5.40%) and delinquent employers. All employers with a Category 20 rate of 5.40% will have a wage base of $24,000.00. All other categories, 1-19, will have a wage base of $9,000.00.
- Non-Taxpay - All Nebraska employers with a payroll equal to or greater than $100,000.00 per year are required to file and pay electronically. To file online, go to Nebraska Department of Labor.
If you are not required to file your return electronically, compare the Forms UI 11T and 11W provided by Paychex in your quarter-end package to the form provided by the state.
- If there is a discrepancy, transfer all appropriate information supplied on the Paychex return to the state-provided return. Make a copy of the completed return for your records and file the state-provided return along with any contributions due. Communicate the discrepancy to your ServiceRepresentative.
- If there are no discrepancies, sign the Paychex-provided return and file it with any contributions.
Taxpayers have the option of reporting the number of hours paid and primary job title for each employee on the paper wage detail and/or electronic wage report.
-
State Withholding
State Withholding
Agency: Nebraska Department of Revenue (DOR)
ID: NE state withholding application instructions
The Nebraska DOR will mail the Nebraska Withholding Return (Form 941N) to all Nebraska taxpayers. Check Line 12 to determine if a previous balance or credit exists on your account. This information must be relayed to your Service Representative immediately so an accurate quarterly return can be prepared.
Taxpayers who made payments of $5,000.00 or more for sales and use tax, withholding, or corporate tax programs in any prior calendar year will be required to make all payments to the tax program electronically.
- Non-Taxpay - Any employer who furnishes more than 50 Federal Forms W-2, Forms 1099-MISC, or statements reporting withholding for a year must electronically file. To file online, go to Nebfile for Business.
Nevada
-
SUI*
SUI*
Agency: Nevada Unemployment Insurance Employer Self Service (NUI ESS)
ID: Nevada SUI application instructions
All Nevada employers are required to remit their Employer’s Quarterly Report (Form RPT3795) and the SUI Wage Report (Form NEW0098) electronically. The agency no longer accepts paper returns.
- Non-Taxpay - You’re required to file the Nevada returns electronically. To learn more about the Nevada tax filing requirements, visit the agency website.
-
Modified Business Tax (MBT)
Modified Business Tax (MBT)
Agency: Modified Business Tax website
If you have employer contributions to health insurance or health benefits plans, you must report this amount to your Service Representative before each quarter-end deadline. If employer contributions are not reported on time, they will be entered in the next quarter.
-
Net Proceeds of Mines Tax
Net Proceeds of Mines Tax
If your business is subject to the Net Proceeds of Mines Tax, you must remit the Modified Business Tax Return M. What this means to you:
- You must pay MBT of 1.853% on all wages.
- Paychex does not support the Modified Business Tax Return M. You need to remit this form for mining.
If you are not sure if your business is subject to the Net Proceeds of Mines Tax, contact your tax advisor or the agency directly.
-
Commerce Tax
Commerce Tax
Agency: Commerce Tax, Commerce Tax Frequently Asked Questions
Nevada implemented a Commerce Tax, which is an annual tax imposed on the Nevada gross revenue of each entity doing business in the state. The Commerce Tax applies to businesses with gross revenue of $4 million dollars.
The Commerce Tax is not a payroll tax, and Paychex will not prepare or file these returns. However, eligible employers can now take a credit towards their Modified Business Tax (MBT). Paychex does report this tax for you and will support this tax credit.
What is the tax credit towards the MBT?
Fifty percent of the Commerce Tax paid by your business for the previous Nevada fiscal tax year may be used as a tax credit towards MBT. The Nevada fiscal tax year is July 1 through June 30, including the last two quarters of one year and the first two quarters of the next.
What if my credit is more than my MBT tax?
The credit carries over from quarter to quarter but must be used in the first four quarters after the fiscal tax year.
What will Paychex do once I report the credit amount?
Paychex will apply the credit to your MBT payment and carry the amount over as necessary. It is important that you report the credit to us as soon as possible so we can apply it to the applicable quarters.
Can I get a refund instead of applying the credit to my MBT tax payment?
No, the credit must be applied to current or future tax due.
- Taxpay
- MBT Credit - You must report the tax credit to Paychex, as the agency doesn’t send this information directly to Paychex.
- Non-Taxpay
- Employers are required to file the Employers Quarterly Report (RPT3795) and Nevada Wage Report (NEW0098) electronically.
- MBT Credit - While not required, it is best if you report this information to Paychex so we can show it on your return and track it for you.
- Taxpay
-
State Withholding
State Withholding
Nevada does not have a state withholding tax.
New Hampshire
-
SUI
SUI
Agency: New Hampshire Employment Security
ID: New Hampshire Employment Security > Register as a New NH Employer
-
Paid Family and Medical Leave (PFML)
Paid Family and Medical Leave (PFML)
The New Hampshire Paid Family and Medical Leave (NH PFML) program, which began on January 1, 2023, differs from other state-run programs because it is a voluntary insurance program.
If you are not currently interested in learning more about NH PFML, please disregard the remainder of this information. Read on if you want to learn more about this benefit for your employees.
Is participation in the NH PFML mandatory for employers?
No. The NH PFML is a voluntary program; participation is available to all employers and workers but is not required.
What is the NH PFML?
Participating workers will receive up to 60% of their annual weekly wage when taking qualified leave for up to six weeks per year. Leaves can be taken continuously or in a minimum of 4-hour increments.
Qualifying reasons for leave:
- Your own serious health condition(s) when disability coverage doesn’t apply, including childbirth
- Child bonding due to birth, adoption, or fostering
- To care for a covered family member with a serious health condition(s)
- Qualifying needs arising from military deployment or service
- Caring for a qualifying military service member
What is the MetLife Insurance NH PFML Option?
The state has set up family and medical leave insurance coverage through MetLife and will begin offering the benefit to state employees. Public and private employers will also have the option to offer this coverage to their employees.
- Employers can work directly with MetLife to customize NH PFML Insurance coverage and premiums to meet their business needs within regulatory parameters set by the state. Employers can purchase six or twelve weeks of coverage through the MetLife plan.
- The NH PFML Plan incentivizes employers to purchase six weeks of coverage through the MetLife plan by providing a Business Enterprise Tax (BET) Credit equal to 50% of the NH PFML Insurance premium they pay.
- An employer may fully fund the NH PFML Insurance premium cost on their workers’ behalf, split the premium cost with workers, or pass on the full cost to workers.
How do I qualify for the Business Enterprise (BET) Credit?
To qualify for this credit, you must:
- Purchase NH PFML insurance through MetLife.
- Pay part of the insurance premium – the credit equal to 50% of the NH PFML Insurance six-week premium the employer pays.
- Complete and submit the most recent Schedule of Business Profits Tax (BPT) Credit (form DP-160) to the NH Department of Revenue Administration to claim the NH business tax credit. Paychex will not be submitting any information to the state agency so you can receive this credit.
Do I need to purchase NH PFML coverage from MetLife?
No. Employers can purchase NH PFML through other insurance companies if the plan meets equivalent benefit coverage requirements. However, employers will only be eligible to receive a BET tax credit for insurance premiums for plans purchased through MetLife.
Can an employee still purchase NH PFML insurance coverage if the employer doesn’t offer it?
Yes. Employees may be eligible to purchase individual NH PFML plans if employers choose not to offer the benefit.
- All employers must:
- address worker questions,
- direct workers to MetLife, and
- provide wage and leave information, work schedules, and other benefits information to MetLife to support claims processing.
- Large employers (50 or more workers) must still collect premium payments through payroll deductions for their workers with individual coverage
Does NH PFML provide job protection?
Yes, for some workers. According to the Employer Frequently Asked Questions:
“Employers with 50 or more workers that are providing the NH PFML Insurance benefit to their workers shall restore workers taking leave to the position held prior to such leave or to an equivalent position consistent with the job restoration provisions of the FMLA or RSA 275:37-d.”
How can Paychex help?
- If you are participating in the NH PFML voluntary program, you can set up the insurance premiums as employee payroll deductions in Paychex Flex®, or we can set those up for your eligible employees.
- If you are not participating in the NH PFML program but are a large employer required to set up employee payroll deductions, you can set those up in Paychex Flex, or we can set those up for you.
Paychex does not remit payments; we only set up the deduction. You will be responsible for remitting payments to the appropriate insurance agency.
Additional Resources
Resources provided by the agency
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State Withholding
State Withholding
New Hampshire does not have state withholding tax.
New Jersey
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SUI
SUI
Agency: New Jersey Division of Unemployment Insurance
ID: New Jersey Division of Unemployment Insurance > FAQs – Business > Register Your Business
The Family Leave Insurance/Temporary Disability Insurance (FLI/ TDI) taxable wage base is calculated separately from the SUI taxable wage base. The calculation for the FLI/TDI taxable wage base changed from 28 times the state average weekly wage (SAWW) to 107 times the SAWW.
The New Jersey (NJ) Department of Labor requires a social security number (SSN) for each employee whose wages are reported on Form WR-30. The number of weeks worked must also be reported for each employee who earned at least twenty times the minimum wage in a week. If this information is missing, the state may assess a fine ranging from $5.00 per employee for the first occurrence to $25.00 per employee for subsequent occurrences.
- Review Paychex Flex® or the last timesheet for missing/incorrect SSNs.
- If you are new to Paychex this quarter, verify the number of weeks worked listed for each employee on the timesheet.
- Report any missing or incorrect information to your Service Representative.
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State Withholding
State Withholding
Agency: New Jersey Division of Taxation
ID: New Jersey Division of Taxation > Doing Business in New Jersey > Business Registration Application (NJ-REG)
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EITC
EITC
A written notification must use a statement developed by the New Jersey state treasurer between January 1 and February 15. Employers are required to provide this information only to those employees they reasonably believe may be eligible for the federal credit based on wages earned during the year as reported on Forms W-2. Employers are required to give these employees the notification.
- 2024 notice to employers: https://www.nj.gov/treasury/taxation/pdf/eitcnotice.pdf
- 2024 notice to employees: https://www.state.nj.us/treasury/taxation/pdf/eitcstatement.pdf
New Mexico
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SUI, State Withholding, and Workers' Compensation
SUI, State Withholding, and Workers' Compensation
The New Mexico Department of Workforce Solutions has partnered with the Tax and Revenue Department and the Workers' Compensation Administration to jointly report state unemployment wages, state withholding, and workers' compensation fees on the New Mexico quarterly contribution and wage report, Forms ES903A and ES903B.
Non-Taxpay - You must electronically file the data on Forms ES903A and ES903B. Using the information provided on your return sent by Paychex, you can enter this data as required and file through your Employer Account on the New Mexico Department of Workforce Solutions website.
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SUI
SUI
Agency: New Mexico (NM) Department of Workforce Solution (DWS)
ID: NM SUI ID application instructions
The New Mexico DWS requires you to file the Employer’s Quarterly Wage/Tax Report, Form ES903B, electronically through their website.
- Non-Taxpay - Employers are required to file Form ES903-B electronically through the New Mexico DWS website.
The New Mexico DWS requires that employers submit all SUI tax payments electronically and by the last day of the month following the end of the quarter. All Paychex payments are sent electronically by ACH Credit each quarter. When the bank releases the tax funds to the agency on the due date, it can take a day or two for the tax funds to be posted to the individual employer accounts.
New Mexico DWS has an automatic notice generation process that could generate a "Notice of Amount Due" to employers based on whether or not the payment has been posted to the individual accounts. To avoid having these automatic notices generated for our clients, we have modified the due date on our payment file so that it processes two banking days before the actual tax payment due date.
- Taxpay - These amounts have already been collected from your account. You will see the payment due date change on your returns and Outstanding Tax Liability Reports.
- Non-Taxpay - First quarter 2024 payment will reflect as being due on March 28, 2024; however, payment is not due until April 1, 2024.
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State Withholding
State Withholding
Agency: New Mexico (NM) Taxation & Revenue (state withholding and workers’ compensation)
ID: NM State Withholding and Workers’ Compensation ID application instructions
- Non-Taxpay - New Mexico employers should access the New Mexico Taxation & Revenue Department Online Services to file their returns online.
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Workers’ Compensation
Workers’ Compensation
New Mexico mandates that filers report the workers’ compensation fee due for each employee on the quarterly Form ES903B (wage continuation sheet). This fee is either a $4.30 flat fee per employee or $0.00 and is reported and paid separately using Form WC-1.
Fee Exceptions
Review the following exceptions to the current reporting of the workers’ compensation fee due on Form ES903B and report any exceptions to your Service Representative.
Three or More EmployeesIf you have three or more employees who were employed on the last working day of the quarter and reported wages in the quarter (for all agencies, not just New Mexico), a $4.30 flat fee will be reported for each employee and totaled for all employees for that client.
Other Exceptions
If the only employees are domestic servants, real estate salespeople, or farm and ranch laborers, $0.00 should still be reported unless the business elects coverage for these employees.
In some circumstances, an executive employee of a corporation or a limited liability company (LLC) may choose to be exempt from coverage under the company’s policy. If an executive is exempt from the policy, the $4.30 fee should not be reported. However, even if $0.00 is reported, the employee still counts toward the threshold of three. If this threshold is met, the $4.30 fee is required to be reported for each of the other two employees.
Fewer Than Three Employees
If you have fewer than three employees who were employed on the last working day of the quarter and reported wages in the quarter (for all agencies, not just New Mexico), $0.00 will be reported for each employee and totaled for all employees per Paychex account.
All construction industry employees are required to report the $4.30 fee, regardless of the number of employees in the business. Even if a business has fewer than three employees and is not required to have coverage, it may still elect to have workers’ compensation coverage.
If a business has chosen to have coverage, the business must pay the $4.30 per employee fee.
New York
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SUI and State Withholding
SUI and State Withholding
Agency: New York Department of Taxation
ID: New York State Withholding and SUI application instructions
The New York State Department of Taxation and Finance requires all employers to file returns electronically. In addition, filings without valid identification numbers and employee social security numbers will not be accepted.
- Taxpay - Accounts with "applied for" as the ID will no longer be accepted. SUI Reimbursable and Not Liable employers will continue to be filed for withholding only.
- Non-Taxpay - Paychex cannot provide you with signature-ready Forms NYS-45 and NYS-45-ATT; however, you can use the data on the reference copy provided in the quarterly tax package to enter your reporting information.
- If you use the web upload method for reporting NYS-45-ATT wage information, you will have to file an error-free file before it can be processed by New York. New York will no longer process a file with nonfatal errors as all employer and employee data and formatting errors must be corrected prior to acceptance by New York.
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SUI
SUI
- Taxpay - Paychex will file returns and remit deposits for all SUI clients with a valid New York SUI ID number. Accounts with “applied for” as the ID are not accepted. SUI Reimbursable and Not Liable employers will continue to be filed for withholding only.
- Non-Taxpay - Paychex can’t provide non-Taxpay clients with signature-ready Forms NYS-45 and NYS-45-ATT. You can use the data on the reference copy provided in the quarterly package to enter your quarterly reporting information.
Contractors/Subcontractors
Contractors and subcontractors working on a public works contract must report the prevailing wage rate and supplemental rate for the job classification(s) that the worker performs. This information must be reported on the worker’s pay stub. The prevailing wage rate and supplemental (benefit) rate are separate amounts and must be listed on the pay stub separately.
In addition, the contractor/subcontractor must notify all workers in writing, on their first paycheck at the beginning of the contract and with the first paycheck after July 1 of every successive year, the following:- The number and address of the public works department.
- If you are new to Paychex this quarter, verify the number of weeks worked listed for each employee on the timesheet.
The New York State Department of Labor assesses the contractor or subcontractor a fine of up to $50.00 for a first violation, $250.00 for a second violation, and $500.00 for each subsequent violation.
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State Withholding
State Withholding
The New York State Department of Taxation and Finance requires all employers to pay and file all returns electronically. In addition, filings without valid ID numbers and employee social security numbers aren’t accepted.
PrompTax Program
Agency: PrompTax program website
Withholding tax filers whose aggregate tax withheld for the previous tax year is $100,000 or more must enroll in the PrompTax program. Form TR-370.1, Notification of Required Participation, will be mailed to you if you are required to participate in the PrompTax program. Within 20 days of the notification's postmark, you must enroll online on the website.
Once enrollment is complete, you will receive enrollment confirmation, including a six-digit access code, details of your payment option and start date, and an eight-character password (mailed separately).
Report your six-digit access code to your Service Representative.
Employer Compensation Expense Program (ECEP)
The New York ECEP requires all employers to pay and file all returns electronically.
- Taxpay - Paychex remits payments and returns for all Taxpay clients who have elected to be in the ECEP.
- Non-Taxpay - Paychex can’t provide non-Taxpay clients with a signature-ready Form EC-100. You can use the data on the reference copy provided in the quarterly package to enter your quarterly reporting information online. Refer to The Department of Taxation and Finance Online Services for more information on filing returns/remitting payments electronically.
New York Metropolitan Commuter Transportation Mobility Tax (MCTMT)*
If your business is subject to the Metropolitan Commuter Transportation Mobility Tax (MCTMT). The New York State Department of Taxation and Finance (NYSDTF) announced effective July 1, 2023, the counties in the Metropolitan Commuter Transportation District (MCTD) have been split into two zones with separate rate calculations:
- Zone 1 – New York (Manhattan) the Bronx, Kings (Brooklyn), Queens, and Richmond (Staten Island)
- Zone 2 – Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester
If your total combined wages in Zones 1 and 2 are less than $312,500, you are not subject to MCTMT for the quarter.
If you are subject to the MCTMT tax for the quarter, it is calculated by Zone.
Zone 1:
- The rate for wages up to $375,000 in a quarter is 0.11% (.0011).
- The rate for wages over $375,000, but not more than $437,500 in a quarter is 0.23% (.0023).
- The rate for wages of more than $437,500 in a quarter is 0.60% (.0060).
Zone 2:
- The rate for wages up to $375,000 in a quarter is 0.11% (.0011).
- The rate for wages over $375,000, but not more than $437,500 in a quarter is 0.23% (.0023).
- The rate for wages of more than $437,500 in a quarter is 0.34% (.0034).
Important: The only calculation difference for Zone 1 and Zone 2 will be on wages that are more than $437,500. The return for reporting this information to the agency has also changed.
To accommodate this requirement, a Work County field has been added to Paychex Flex® under Taxes, NY-MTA, so your tax can be properly calculated and reported. This is a drop-down menu where you can select the work county for affected employees.
What you need to do:
- Log in to Paychex Flex
- Go to Live Reports > Pay Item Details to create a list of current employees with NY MCTMT.
- Update employees' Work County manually or import a list.
Any employees who don’t have their county updated in Paychex Flex will be reported in “Zone 1,” potentially increasing your MCTMT tax payment.
For instructions about how to customize the report and update employees correctly, use the Update your employees' work county help article.
North Carolina
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SUI
SUI
Agency: North Carolina Division of Security
ID: North Carolina Division of Security > Identification Information
SUI Reimbursable Employers
New reimbursable employers need to pay 1% of their account balance with their quarterly reports for the first four quarters of liability.
- Non-Taxpay - These amounts will be reflected on your quarterly wage return.
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State Withholding
State Withholding
Agency: North Carolina Department of Revenue
The North Carolina Department of Revenue (DOR) requires all employers to file all annual returns electronically (1099, W-2, and NC-3).
North Carolina requires every employer closing its business to file Form NC-3 (Annual Withholding Reconciliation) within 30 days of the last wage payment to employees. This form must be filed electronically at the NCDOR website or may result in a penalty.
Employers are now required to keep payroll records for 10 years, up from three years, after returns are filed or payments are made for a given year, whichever is later.
North Dakota
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SUI*
SUI*
Agency: North Dakota Job Service
ID: North Dakota Job Service > Employer Resources > Operating a Business > Starting a New Business
The North Dakota Job Service (NDJS) requires all employers to file Form SFN41263 and quarterly contribution and wage reports electronically.
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State Withholding
State Withholding
Agency: North Dakota Office of State Tax Commission
ID: North Dakota Office of State Tax Commission > I Am…Business > Income Tax Withholding
Ohio
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SUI*
SUI*
Agency: Ohio Department of Job and Family Services
The Ohio Department of Job and Family Services requires all employers to file their quarterly contribution and wage reports electronically.
Non-Taxpay - Paychex provides reference-only returns to provide the information when filing electronically. Employers can file their quarterly reports using the Ohio Unemployment SOURCE website. This copy should be maintained as your reference copy. Do not submit the quarterly forms to the agency.
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State Withholding
State Withholding
Agency: Ohio Department of Taxation
ID: Ohio state withholding instructions
The Ohio Department of Taxation requires all employers to electronically file and pay withholding tax and school district withholding tax returns through the Ohio Business Gateway (OBG). At this time, the Ohio Department of Taxation is enforcing this mandate and will not accept any paper filing. Employers with an OBG account can access their filing and payment history and other account services. To establish an account, visit the Ohio Business Gateway.
Effective January 1, 2024, the Ohio Employer’s Quarterly Reconciliation of Income Tax Withheld (IT 942) for partial weekly filers is no longer required.
Note: The fourth quarter/annual return is no longer required.
- Taxpay - The client reference copy of the Ohio IT 942 will no longer be included in your quarterly tax package.
- Non-Taxpay - The IT 942 return will no longer be included in your quarterly tax package; you won’t need to remit this return.
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Locals*
Locals*
Employees who work from home will need to be taxed based on their home locations being their place of work.
- You’ll need to register with local tax agencies if you have employees working from home in localities where you aren’t currently registered.
- If you’ve registered for new local tax agencies, please let Paychex know so we can set up the tax locals on your account. You will need to indicate which employees need to be assigned to the new locals.
Please inform Paychex of any new local tax agency registration and which employees need to be assigned to these locals.
Oklahoma
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SUI
SUI
Agency: Oklahoma Security Commission
ID: OK SUI application instructions
The Oklahoma Employment Security Commission (OESC) requires all employers to file their Employer's Quarterly Report, Form OES-3, electronically.
- Non-Taxpay - Employers can electronically file their returns through the OESC EZ Taxexpress website.
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State Withholding
State Withholding
Oregon
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SUI
SUI
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Paid Leave Oregon*
Paid Leave Oregon*
Agency: Paid Leave Oregon
ID: No separate ID registration
Paychex supports the collection and remittance of employer and employee premiums and files the returns associated with the Paid Leave Oregon program.
What is Paid Leave Oregon?
A program supported by both employer and employee contributions to allow eligible Oregon workers to take paid time off for:
- Family Leave – to care for a family member with a serious illness or injury or to bond with a new child after birth, adoption, or foster placement.
- Medical Leave – employees’ own serious health conditions.
- Safe Leave – for survivors of sexual assault, domestic violence, harassment, or stalking.
Employers with 25 or more employees will pay 40% of the contributions, and employees will pay the remaining 60%.
Employers with fewer than 25 employees do not have to contribute to the program; however, these employers must withhold and remit their employees' share (60%).
Note: PEO employers are subject to 40% of the Paid Leave Oregon premiums.
Learn more about this regulation on Paychex WORX.
What agency governs Paid Leave Oregon?
The Oregon Employment Department. For more information about the program, including coverage and eligibility, visit the Paid Leave Oregon website.
Employer Information
What amount are employers required to contribute toward Paid Leave Oregon premiums?
Employers with 25 or more total employees must pay 0.40% of Oregon employee wages. Employers with less than 25 employees are not required to contribute to the program.
Note: The employee count includes all employees, not just employees working in Oregon.
Are there any limits to the amount eligible employers must withhold for Paid Leave Oregon?
Eligible employers may withhold 0.60% of Oregon employee wages up to the current year's social security wage base unless the employer is paying some or all the premium on their employees’ behalf.
What are employer obligations for remitting payments and returns?
All Oregon employers are required to withhold the applicable employer and employee payments, as well as remit them along with reporting the information on the Oregon Combined Quarterly Report (OQ).
Can employers cover the cost of employees’ Paid Leave Oregon payments?
Yes, employers can cover any amount of employee Paid Leave Oregon payments.What if employers have their own private paid leave plans in place?
Employers may elect to provide their own paid leave plan for their employees; however, these plans must provide equal to or greater benefits to employees than the state’s paid leave plan, and they may not cost more for employees than the state’s plan.
The Oregon Employment Department must approve all employers’ equivalent plans. For more information on private paid leave plans, go to Equivalent Plan on the Paid Oregon Leave website.
For more information for employers, FAQs are available.
Employee Information
What amount are employees required to pay toward Paid Leave Oregon?
Eligible employees are required to pay 0.60% of their gross wages up to the current year's social security wage base unless the employer is paying some or all the premium on their employees’ behalf.
How much paid time off are employees eligible to receive under Paid Leave Oregon?
Most employees are eligible to receive up to 12 weeks of paid leave (up to 14 weeks for pregnancy-related medical leave).
For more information for employees, FAQs are available.
Paychex is registering Taxpay® clients for Paid Leave Oregon, as well as collecting and remitting payments and refunds. If you are not a Taxpay client, you remain responsible for these actions yourself.
Replacement Workers
Paid Leave Oregon requires employers to report the total number of replacement workers for the quarter. Replacement workers are “temporary employees hired as replacements for employees off from work for Paid Leave benefits during the quarter.”
Note: You only need to report the number of Oregon replacement workers; name(s) and other information are not required.
For more information about replacement workers and other Paid Leave Oregon information, visit Common Questions - Paid Leave Oregon > Employer Contribution Questions > How does Paid Leave Oregon count the number of employees for a business for program eligibility?
The purpose of reporting replacement workers is that these employees are removed from the count to determine whether you are a large or small employer. This number affects whether you are required to contribute the employer portion of Paid Leave Oregon.
The threshold for employers being required to pay the employer portion of Paid Leave Oregon is 25 or more employees. Reporting replacement workers is especially important if your “small client” status will be affected if you don’t report replacement workers.
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State Withholding
State Withholding
Agency: Oregon Department of Revenue
ID: Oregon Department of Revenue > Payroll Withholding > Register for a Payroll Account
Statewide Transit Tax
Agency: Oregon Department of Revenue > Statewide Transit Tax
Employers must withhold the Statewide Transit Tax, one-tenth of 1 percent on wages of Oregon residents and nonresidents who perform work in Oregon.
Note: This tax isn't related to the OR Lane or TriMet transit payroll taxes paid by some employers.
Taxpay and Non-Taxpay
- Check the pre-printed Form OQ you received from the state to verify that your federal employer identification number (FEIN) is correct at the Department of Revenue.
- If your FEIN is incorrect on the state pre-printed form, submit a Change in Status Report to the state as instructed on Form OQ and forward the correct number to your Service Representative.
Household Employers
Oregon allows and encourages household employers to file quarterly Forms OQ and 132 instead of the annual Forms OA-Domestic and 132-Domestic. This will allow for more accurate reporting of your payroll records and will reduce the risk of manual errors when transferring information from Forms OQ and 132 to the annual domestic forms at the end of the year. Household employers should register with Oregon as quarterly filers each year.
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EITC
EITC
The Bureau of Labor and Industries (BOLI) requires employers to provide written notice to each employee about the state and federal EITCs. The notice must:
Be in English and in the language typically used to communicate with the employee(s).
Be sent annually with the employee's federal Form W-2.
Provide website addresses where employees can find information about the state and federal earned income tax credits:
Suggested wording from the agency for the employee notice:
You may be eligible for the Earned Income Tax Credit (EITC or EIC), a benefit for working people with low to moderate income, particularly those with children. EITC reduces the amount of tax owed and may provide a refund.
Pennsylvania
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SUI*
SUI*
Agency: Pennsylvania Department of Labor & Industry
ID: PA SUI application instructions
The Pennsylvania (PA) Department of Labor and Industry requires all employers to file contribution (UC-2) and wage detail (UC-2A) return information using their online Unemployment Compensation Management System.
- Non-Taxpay - For more information about online filing, go to the Unemployment Compensation Management System.
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State Withholding
State Withholding
Agency: Pennsylvania Department of Revenue
ID: PA state withholding application instructions
The PA Electronic Tax Information and Data Exchange System (e-Tides) online filing system is being retired, and users must now use the Pennsylvania Tax Hub (myPATH) portal to manage their accounts. E-Tides is no longer available. Please refer to the myPATH Information and Business Taxes pages on the Pennsylvania Department of Revenue (DOR) website for more information.
- Non-Taxpay - The Pennsylvania Department of Revenue does not accept paper returns for certain filers.
Paychex does not provide agency-ready quarterly returns for you to sign and file. Instead, we provide a facsimile sample copy return for you as part of our service. Please note that the facsimile sample copies are for reference purposes only and are not file-ready.
Use the facsimile provided by Paychex to report information by enrolling in myPATH to file PA-W3 returns. Enter the information provided on your Paychex facsimile return into myPATH.
- Non-Taxpay - The Pennsylvania Department of Revenue does not accept paper returns for certain filers.
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Pennsylvania Local Taxes*
Pennsylvania Local Taxes*
Employers with worksites located in Pennsylvania are required to withhold and remit the local Earned Income Tax (EIT) and Local Services Tax (LST) on behalf of their employees working in PA
Employers are mandated to require a new certificate of residency form for any employee who changes their address or domicile. The certificate of residency form provides information to help identify the political subdivisions (PSD) where an employee lives and works.
Earned Income Tax (EIT) and Local Services Tax (LST)
- Taxpay clients – Paychex files the EIT and LST returns and remits deposit to the designated tax collector for each municipality.
- Non-Taxpay clients - Paychex will send you an EIT and LST paper return that you must remit to the municipality tax collectors. Municipalities collected by Berks Earned Income Tax Bureau and Lancaster County Tax Collection Bureau require electronic filing. You can use the data on the reference copy we provide in the quarterly tax package to enter your reporting information. For additional information about electronic filing refer to:
Verify your tax collector) for each taxing authority by municipality name or pollical subdivision (PSD) code. If you do not know the municipality tax collector or PSD code, you can use the following websites:
Philadelphia Local Taxes
Agency: Philadelphia Tax Center | Resource: City of Philadelphia Tax Center Guide
ID: Philadelphia Tax Center > Register a new taxpayer
The City of Philadelphia now requires a reconciliation to be filed every quarter instead of annually. In addition, all quarterly returns must be filed electronically in the Philadelphia Tax Center. The agency will no longer accept paper returns. Refer to the City of Philadelphia Tax Center Guide for more information on filing returns electronically.
Important: Access to the new Philadelphia Tax Center requires existing taxpayers to establish an online account. This process may take a week or more to complete for verification purposes. You should complete this process as soon as possible to avoid any delays in filing. Additional information for the online set-up process can be found here: City of Philadelphia Tax Center Guide > What to do if you have an existing account.
- Non-Taxpay - Paychex can’t provide you with a signature-ready quarterly reconciliation. You can use the reference copy provided in the quarterly package to enter your quarterly reporting information online.
Pittsburgh Payroll Expense Tax ET-1
Agency: The City of Pittsburgh > Payroll Expense Tax
Taxpay - Paychex remits the ET-1 return and the tax due. It is your responsibility to inform us if you are a sole proprietor, partnership, contractor/User of Help Supply Service, or a 501-C3 Purely Public Charity because you may be required to file additional information with the return.
Non-Taxpay - If you are not on our Taxpay service, Paychex will provide you with an ET-1 return for the Pittsburgh Payroll Expense Tax. You will receive an agency-ready return for you to sign and file, as well as a copy for your records. If the return shows a balance due:
- Make a check payable to Treasurer, City of Pittsburgh.
- Write your Pittsburgh City identification number on the check.
- Provide your signature, title, phone number, and date.
- Send Form ET-1 and payment to the address listed on the bottom of the return for receipt by the due date.
If you are a sole proprietor, partnership, contractor/User of Help Supply Service, or a 501-C3 Purely Public Charity, you may be required to file additional information with the return.
Puerto Rico
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SUI
SUI
Agency: Puerto Rico Department of Labor and Human Resources
The Puerto Rico Department of Labor and Human Resources requires all employers to file quarterly contribution and wage reports through the Employer Portal.
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State Withholding
State Withholding
Agency: Puerto Rico Department of Treasury
ID: SURI (Sistema Unificado De Rentas Internas)
The Puerto Rico Department of Treasury requires all employers to file withholding taxes through the tax filing system, SURI.
Rhode Island
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SUI*
SUI*
Agency: Rhode Island Department of Labor and Training (DLT)
ID: Rhode Island Department of Labor and Training > Online Employer Registration
The agency requires employers with 25 or more employees to file contribution returns (Form TX-17) electronically in addition to the electronic filing of wage reports.
- Non-Taxpay - Paychex files Rhode Island wage detail information for all mandated employers on magnetic media. If you aren’t a mandated employer but still want to file online, go to the Rhode Island DOT > Employer Wage Taxes TX-17.
Additional information about electronic filing requirements is available at the Rhode Island DLT website.
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State Withholding
State Withholding
Agency: Rhode Island Department of Revenue (DOR)
ID: Rhode Island Business Registration - Employer Tax Section
The Rhode Island DOR requires larger businesses to electronically remit tax returns and payments. The agency states:
“The State of Rhode Island Division of Taxation has an electronic mandate requiring that a larger business registrant fille all of it returns and remit any payments via electronic means. A larger business registrant is defined as one that operates as a business whose combined annual liability for the entity for all taxes administered by the RI Division of Taxation is equal to or exceeds $5,000; or that operates as a business whose annual gross income for the entity is over $100,000. If you meet the requirements of the mandate but do not file and pay via electronic means, you may be subject to a penalty. The form you are filing can be filed on the RI Division of Taxations portal at https://taxportal.ri.gov/.”
For more information about Rhode Island filing mandates go to Electronic Filing Mandate | RI Division of Taxation.
Non-Taxpay - Paychex provides you with signature-ready returns. You’ll need to determine whether you need to file it electronically or if you can file on paper. If you are required to file your return electronically, you’ll also need to remit your payments electronically. To file your returns electronically, go to the Rhode Island Tax Portal.
South Carolina
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SUI*
SUI*
Agency: South Carolina (SC) Department of Employment and Workforce
ID: SC SUI ID application instructions
All South Carolina employers are required to file contribution and wage reports electronically on the State Unemployment Insurance Tax System (SUITS).
- Non-Taxpay - Paychex can’t provide non-Taxpay clients with signature-ready Forms UCE-120 and UCE-120A. You can use the data on the reference copy provided in the quarterly package to enter your quarterly reporting information on SUITS.
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Standard Occupational Classification (SOC) Code Reporting
Standard Occupational Classification (SOC) Code Reporting
Effective the first quarter of 2024, the South Carolina (SC) Department of Employment and Workforce (DEW) has mandated that the following information be reported on the quarterly return.
- Standard Occupational Classification (SOC) code – six-digit codes created by the U.S. Department of Labor’s Bureau of Labor Statistics (BLS) that are used to classify workers into specific categories that best match their jobs.
- Number of hours – the number of hours each employee works in the quarter.
Important: SOC codes and the number of hours each employee works are required on the first quarter 2024 SUI quarterly return.
You should have received this insert from the agency explaining the details of the requirement.
Paychex can calculate the number of hours for your employees from our payroll records. However, you need to report your employees’ SOC codes so we can include them on the return. Otherwise, the SC DEW will not accept the return.
Use these instructions to update SC SOC codes in Paychex Flex.
Please report the information to us as soon as possible. For the information to be listed on the quarterly SUI return, you must report this information to Paychex by the quarterly reporting deadline reported in the Quarter-End and Tax Filing Resources site.
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State Withholding
State Withholding
Agency: South Carolina Department of Revenue
ID: SC state withholding ID application instructions
The South Carolina Department of Revenue requires that all employees who will receive Forms W-2 have a complete mailing address. Clients with employees missing any part of the address (street address, city, state, or zip code) can’t be included on the W-2 magnetic media filed by Paychex at year-end. If any employees with year-to-date wages are missing an address component, please update it immediately in Paychex Flex or by notifying your payroll Service Representative.
South Dakota
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SUI*
SUI*
Agency: South Dakota Dept. of Labor & Regulation
ID: South Dakota Dept. of Labor & Regulation > Reemployment Assistance for Businesses> Reemployment Assistance Tax
South Dakota has an Administrative Fee surcharge for employers with a SUI reserve ratio of less than 2.25%. Employers who are assigned the Administrative Fee will have an additional 0.02% added to their SUI rates. The surcharge is not part of the employers’ SUI rates and is split out on the employer rate notices.
You must report the surcharge to Paychex.
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State Withholding
State Withholding
South Dakota does not have state withholding tax.
Tennessee
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SUI
SUI
Agency: Tennessee Department of Labor & Workforce Development
ID: Tennessee Department of Labor & Workforce Development > Unemployment Insurance Tax, Obtain an Employer Number
The Tennessee (TN) Department of Labor & Workforce Development requires all employers to file their quarterly returns electronically through the Tennessee Premium and Wage Reporting System (TNPAWS).
- Non-Taxpay - Information about online filing requirements can be obtained at the TNPAWS website.
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State Withholding
State Withholding
Tennessee does not have state withholding tax.
Texas
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SUI
SUI
Agency: Texas Workforce Commission
ID: TX SUI application instructions
All Texas employers are required to file contribution and wage reports and remit payments electronically to the Texas Workforce Commission (TWC).
- Taxpay - “Applied For” isn’t a valid ID, so Paychex won’t be able to file returns on your behalf if you are in this status.
- Non-Taxpay - Paychex can’t provide non-Taxpay clients with signature-ready Forms C3 and C4. You can use the data on the reference copy provided in the quarterly package to enter your quarterly reporting information.
The Texas Obligation Assessment (OA) will not be applied in 2023. The OA is to collect amounts needed to pay bond obligations and interest due on federal loans to Texas used to pay unemployment benefits.
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State Withholding
State Withholding
Texas does not have state withholding tax.
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EITC
EITC
Employers are required to notify employees about the federal EITC requirements annually on or before March 1. Written, electronic, or in-person notification of the general eligibility requirements using IRS Notice 797.
For more information about Texas requirements, go to the Texas Workforce Commission Earned Income Tax Credit Notification.
Utah
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SUI
SUI
Agency: Utah Department of Workforce Services
ID: Utah Department of Workforce Services > Employer > Create a new UI Account for a Business
The Utah Department of Workforce Services (DWS) requires the Quarterly Contribution Report Form (33H) and the Quarterly Wage Listing Form (33HA) to be filed electronically.
- Non-Taxpay - Paychex will provide you with a reference copy of the return as part of our service. Please note that this return is for reference purposes only and is not file-ready. You can use the information on the return to file online on the website. The agency will no longer accept paper copies of these returns.
Reimbursable Employers
All Utah reimbursable employers must file Form 794, Utah Department of Workforce Services Insured Employment and Wage Report (Form 794N). This form is filed in place of Form 33H, Utah Employer Quarterly Wage List and Contribution Report.
- Non-Taxpay - If you need to file Form 794:
- Transfer the information from the Paychex Multiple Worksite Report in your quarter-end package to the state-provided return.
- Make a copy of the completed form for your files. Sign the return and mail it to the agency along with Form 33HA, Utah Employer Quarterly Wage List Continuation Sheet, on or before the due date.
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State Withholding
State Withholding
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Agency: Utah State Tax Commission
ID: Utah State Tax Commission > TAP > Apply for tax accounts(s) - TC 69
The Utah Tax Commission has a quarterly filing return requirement, Form TC-941E.
- Non-Taxpay - Paychex will provide you with a reference copy return as part of our service. Please note that this return is for reference purposes only and is not file-ready You can use the information on the return to file online at the Taxpayer Access Point (TAP). The Tax Commission will no longer accept paper copies of the return.
The Utah State Tax Commission requires the Annual Reconciliation TC-941R to be combined with the Quarter Reconciliation TC-941E and must be filed electronically.
- Non-Taxpay - Paychex will provide you with a reference copy return as part of our service. Please note that this return is for reference purposes only and is not file-ready You can use the information on the return to file online at the Taxpayer Access Point (TAP). The Tax Commission will no longer accept paper copies of the return.
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Vermont
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SUI*
SUI*
Agency: Vermont Department of Labor
ID: Vermont Department of Labor > Employer Online Services > Set up New Employer Unemployment Tax Account
- Non-Taxpay - Paychex will send you a paper return that you must remit to the agency.
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State Withholding
State Withholding
Agency: Vermont Department of Taxes
ID: Vermont Department of Taxes > Businesses > Register for a Business Tax Account
The Vermont Department of Taxes requires all employers to file the Vermont Department of Taxes Quarterly Withholding Reconciliation return (Form WHT-436). The agency requires that the number of full-time (FT) and part-time (PT) employees who are working as of the last day of the quarter be reported on the return. Vermont is following the IRS definition of a full-time employee:
"A full-time employee is an employee who is employed on average, per month, at least 30 hours of service per week, or at least 130 hours of service in a calendar month."If employees don’t have a status, we’ll report them as FT employees, as the agency requires that the total number of employees reported match the sum of the FT and PT employee counts.
The Vermont (VT) Department of Tax requires VT employers with four or more employees to calculate, report, and pay a healthcare premium as part of the quarterly contribution and reporting. In 2024, the quarterly healthcare contribution is calculated by using the number of “uncovered full-time equivalent” (FTE) employees who worked in VT during each reporting quarter multiplied by $268.24. The number of uncovered FTEs can be calculated using the agency-provided worksheet, Form HC-1.
Your Responsibilities as an Employer:
- Calculate your number of FTEs using Form HC-1 and enter your number (even if it is zero) into Paychex Flex before September 30, 2024, by following these instructions.
What Paychex Will Do:
- Report the number of FTEs and the Total Health Care Contribution (HCC) due on your VT Quarterly Reconciliation return (Form WHT-436), as required.
- Taxpay® - We’ll collect the amount due during the Outstanding Tax Liability process after the end of the quarter and remit it to the agency by the due date.
- Non-Taxpay - Paychex will send you a paper return that you must remit to the agency.
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Vermont Child Care Contribution (CCC)
Vermont Child Care Contribution (CCC)
Based on state legislation, starting on July 1, 2024, the Vermont (VT) Department of Taxes (DOT) is implementing a Child Care Contribution (CCC) Tax to invest in the Vermont Child Care and Early Education system.
Your Responsibilities as an Employer:
- You are required to pay a 0.44% payroll tax on employee wages earned in Vermont. Earnings subject to Vermont income tax will be subject to Vermont CCC tax. You will pay $4.40 on every $1,000.00 in wages reported.
- Remit payment at the same frequency you remit Vermont state withholding starting on July 1, 2024.
- Report CCC using new lines on the Quarterly Withholding Reconciliation form (WHT-436), starting with the third quarter period of July 1 to September 30, 2024.
- Report CCC on employee W-2s.
- You may choose to withhold a maximum of 25 percent (0.11%) of the contribution from employee wages. If you withhold the maximum amount allowed from employees, they will pay $1.10 per $1,000 in wages.
What Paychex Will Do:
- Calculate the Vermont CCC tax. We will default to 100% employer contribution.
- Withhold tax from employees up to 25% of the tax based on your direction.
- Report CCC quarterly on the WHT-436.
- Report CCC on employee W-2s.
- Tax payments:
- Taxpay and PEO clients - remit tax payments to the VT DOT based on the state tax withholding frequency.
- Non-Taxpay clients - notify you of tax payments and the due date based on your state withholding frequency.
Virginia
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SUI
SUI
Agency: Virginia Employment Commission
ID: Virginia Employment Commission > Employers > Register My Business
The Virginia Employment Commission requires all employers to file their quarterly SUI returns and wage reports electronically.
- Non-Taxpay - You need to electronically file your return. For more information, go to the Virginia Tax Online website.
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State Withholding
State Withholding
Agency: Virginia Tax
ID: Virginia Tax > Register My Business
The Virginia Department of Revenue requires Form VA-16 (Quarter Reconciliation), Form VA-6 (Annual Reconciliation), and Forms W-2 to be filed electronically.
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EITC
EITC
Virginia employers must post notices issued by the Virginia Department of Social Services on the federal and Virginia EITC in the same location where other state or federal required notices are posted.
The Virginia Department of Social Services may distribute the notice on the availability of earned income tax electronically. The notice will include information on qualifying income levels, the amount of credit available, the process for applying, and assistance available for applying for the credit. The Virginia EITC is generally equal to 20% of the federal EITC.
For more information, go to the agency website at: http://www.dss.virginia.gov/community/eitc.cgi
Washington
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Hours Worked*
Hours Worked*
The Washington Employment Security for SUI, Washington Labor & Industries (L&I) for workers’ compensation, and Washington Paid Family and Medical Leave (PFML) all require the number of hours worked by all employees (including salaried employees) to be reported. Washington Employment Security also requires social security numbers (SSN) for all employees to be reported. Returns filed without this information are subject to penalty.
To make sure the correct information is reported on your Washington returns:
- Review Paychex Flex® or the last timesheet from your payroll package for missing or incorrect SSNs.
- Report hours for all employees, including salaried employees. When submitting payroll for all non-hourly employees, be sure to record the number of hours worked as memo hours.
- If you are new to Paychex this quarter, verify the number of weeks worked listed for each employee on the timesheet.
- Enter any missing or incorrect information into Paychex Flex or report it to your Service Representative.
You can report hours for non-salaried employees in Paychex Flex using Grid, List, or Group views.
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SUI*
SUI*
Agency: Washington (WA) Department of Revenue
ID: WA SUI ID application instructions
- Non-Taxpay - Paychex can’t provide non-Taxpay clients with signature-ready Forms 5208A and 5208B. You can use the data on the reference copy provided in the quarterly package to enter your quarterly reporting information on EAMS.
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Standard Occupational Classification (SOC) Codes*
Standard Occupational Classification (SOC) Codes*
The Washington Employee Security Department (ESD) requires that employers report Standard Occupational Classification (SOC) codes for each Washington employee. SOC codes need to be added to all current employees who work in the state of Washington.
Starting with first quarter 2024, the Washington ESD began assessing “incomplete report” penalties to clients if employers fail to report or report invalid SOC codes for employees. Review the reference copy of your fourth quarter 2024 Washington wage detail report to see which employees still need SOC codes reported.
Use these instructions to enter WA SOC codes in Paychex Flex.
For more information about the requirement, go to Employment Security Department > SOC code reporting required.
SOC codes must be assigned by the employer. Paychex does not have the information to assign SOC codes to your employees.
Please report the information to us as soon as possible. For the information to be listed on the quarterly SUI return, you must report this information to Paychex by the quarterly reporting deadline reported in the Quarter-End and Tax Filing Resources site.
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Washington Labor & Industries (L&I)*
Washington Labor & Industries (L&I)*
Agency: Washington Labor and Industries
WA L&I ID application insturctions
Washington L&I does not allow third-party payroll providers, including Paychex, to provide or submit reproduced paper reports. Paychex will no longer provide clients with a signature-ready copy of the L&I quarterly report. You can use the data on the reference copy provided in the quarterly package to enter your quarterly reporting information through the Washington website.
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Paid Family and Medical Leave (PFML)*
Paid Family and Medical Leave (PFML)*
Agency: Washington Paid Family & Medical Leave
ID: WA PFML application instructions
Most employers are responsible for reporting and paying the premiums for the PFML insurance program. The premium is 0.4% of gross wages paid each quarter. Employers may withhold up to 63.33% of the premium from employee wages or they may choose to pay part or all of it. The employer portion will be about 36.7% of the premium. Employers who have fewer than 50 employees do not have to contribute the employer portion of the premium but have the option to contribute if they choose.
The due date follows the Employment Security Department’s unemployment quarterly tax due dates. The PFML payments and reporting process is through a separate process than the unemployment tax reporting. For further information regarding the PFML insurance program, please go to the agency website at the Washington PFML website.
- Non-Taxpay - We have provided you with a facsimile notice that includes the information required to be reported and the amount that you need to pay. Do not send the facsimile notice to the agency; this is for your reference only as all reporting is required to be submitted electronically.
Registration
Employers need to register for WA PFML accounts through Secure Access Washington (SAW). In the past this was done automatically as part of Washington SUI and Washington L&I account registration; however, that is no longer the case. To register for a Washington PFML account, you need to:
- Log in to Secure Access Washington (SAW).
- If you don’t already have a SAW account, this Instructional Video may be helpful.
- You will need your SUI ID and Unified Business Identifier (UBI) numbers when registering. If you don’t have a UBI number, you need to complete the Master Business Application.
- You may be required to upload supporting documentation such as a Master Business License or Articles of Incorporation.
- Select PFML from the list of options > Add a New Service.
New Washington PFML Requirement* - Date of Birth
Effective October 1, 2023, Washington Paid Family & Medical Leave (PFML) requires employees’ dates of birth (DOB) on the quarterly report.
What you need to do
Confirm that Washington employees have DOB entered in Paychex Flex to meet agency requirements to include this information on returns.
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WA Cares Fund*
WA Cares Fund*
Washington (WA) Cares is being reinstated as of July 1, 2023. This is a long- term care (LTC) insurance premium that your employees will be subject to under the Long-Term Services and Supports (LTSS) Trust Act. Paychex will be supporting this by:
- Calculating and withholding the premium from employees.
- Creating the quarterly return to report this information to the WA Employment Security Department (ESD).
- Remitting payments and returns on your behalf for Taxpay® clients.
- Providing returns and tax notices to non-Taxpay clients.
Go to the Paychex WA Cares FAQs for details about how Paychex is handling this program.
Employee exemptions
Employees can apply for an exemption to for WA Cares if they meet any of the following requirements:
- You live outside of Washington – your primary residence must be outside of the state.
- You have non-immigrant work visas for temporary workers.
- You are the spouse or registered domestic partner of an active-duty service member of the United States Armed Forces.
- You are a veteran with a 70% service-connected disability rating or higher.
To assist your employees with applying for an exemption, you can provide them with these instructions.
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State Withholding
State Withholding
Washington does not have state withholding.
West Virginia
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SUI
SUI
Agency: Workforce West Virginia
ID: WV One Stop Business Portal
Workforce West Virginia (WV) informed Paychex that they have a new process for employers who have "applied for" their state unemployment insurance (SUI) ID. As a result, we cannot remit payments and returns for clients without a West Virginia SUI ID on file at Paychex.
Standard Occupational Classification (SOC) Codes*
WorkForce West Virginia (WV), the state unemployment insurance (SUI) agency, has added the following information to their quarterly return:
- Standard Occupational Classification (SOC) code
- County of Work
- Occupational/Job Title (Job Title)
Click here for additional information and instructions about how to enter this information into Paychex Flex®.
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State Withholding
State Withholding
Agency: West Virginia State Tax Department
ID: WV One Stop Business Portal
Taxpayers that have made total payments of more than $25,000.00 during the most recent fiscal year (July 1 to June 30) must file returns and make payments electronically, unless specifically excluded under West Virginia law.
- Non-Taxpay - Returns can be filed and paid electronically (ACH debit) using the agency website. Payments may also be made electronically using ACH credit, pay-by-phone, or credit card.
Weekly Fees
Employees who work in the following areas have weekly fees that they are required to pay:
- Charleston - $3.00
- Fairmont - $2.00
- Huntington - $5.00
- Madison - $1.25
- Montgomery - $2.00
- Morgantown - $3.00
- Parkersburg - $2.50
- Weirton - $2.00
- Wheeling - $2.00
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Standard Occupational Classification (SOC) Code Reporting
Standard Occupational Classification (SOC) Code Reporting
WorkForce West Virginia (WV), the state unemployment insurance (SUI) agency, has added the following information to their quarterly return:
- Standard Occupational Classification (SOC) code
- County of Work
- Occupational/Job Title (Job Title)
What are SOC Codes? Where do I find them?
SOC codes are 6-digit codes created by the U.S. Department of Labor’s Bureau of Labor Statistics (BLS) to classify occupations. You can find these codes on the BLS website > 2018 Standard Occupational Classification System. Use the most precise SOC code available for each employee.
Can Paychex get the SOC Codes for my employees?
No. SOC codes must be assigned by the employer. Paychex doesn’t have the information to assign SOC codes to your employees. Once you assign the codes to your employees, you must enter them in the system or report them to Paychex so we can accurately file your SUI returns.
What is the deadline for reporting this information to Paychex?
We recommend that you report the information to us as soon as possible. For the information to be listed on the SUI return, you must enter the information by the last reporting date for the quarter.
Paychex can calculate the number of hours for your employees from our payroll records. However, you need to report your employees’ SOC codes so we can include them on the return. Otherwise, the SC DEW will not accept the return.
Here’s what you need to do:
- Assign the SOC codes for your WV employees using the most precise code for each employee. SC has provided some excellent tools for determining SOC codes on their website at Social Occupational Classification (SOC) Codes.
- Log in to Paychex Flex® to update the SOC code.
- Use the following help articles in Paychex Flex to report, SOC codes.
Alternatively, you can gather the SOC codes, and then schedule an appointment with your Paychex Service Representative to report it for each WV employee. Please schedule an appointment as soon as possible because it may take some time to add this information to our system.
Please report the information to us as soon as possible. For the information to be listed on the quarterly SUI return, you must report this information to Paychex by the quarterly reporting deadline reported in the Quarter-End and Tax Filing Resources site. For example for second quarter, you need to report this by June 28, 2024.
Wisconsin
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SUI
SUI
Agency: Wisconsin Department of Workforce Development
ID: Wisconsin Department of Workforce Development > Employer Online Services
The Wisconsin Department of Workforce Development (DWD) requires Contribution Form UCT-101 and Quarterly Wage Detail Report Form 7823 to be filed electronically for all employers with 25 or more employees. In addition, payments are required to be remitted electronically.
- Non-Taxpay - If you have 25 or more employees, you must file your contribution and wage forms and payments online. Failure to file electronically will result in penalties.
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State Withholding
State Withholding
Agency: Wisconsin Department of Revenue
ID: Wisconsin Department of Revenue > Online Services > Online Registration
The Wisconsin Department of Revenue requires all returns to be filed electronically.
Out-of-business employers must file the annual withholding reconciliation (WT-7) and supporting wage and information within 30 days of the account cease date.
Wyoming
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SUI*
SUI*
Agency: Wyoming Department of Workforce Services
The Wyoming Employer Tax Division requires that wage information be reported separately on the Wage Detail Return (WYO-078). The return is divided into two sections: regular employee information at the top and corporate officer information at the bottom.
Provide your Service Representative with the name of any employee who is a corporate officer to ensure that your quarterly return is prepared correctly.
- Taxpay - Provide corporate officer information to your Service Representative. Paychex files returns on your behalf.
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State Withholding
State Withholding
Wyoming does not have state withholding.