The Vermont State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Taxes
109 State Street
Montpelier, VT 05609-1401
(802) 828-2551
http://vermont.gov/

Vermont allows you to use the "W-4VT, Vermont Employee Withholding Allowance Certificate" form to calculate state income tax withholding or federal W4 form.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Vermont cafeteria plans are not taxable for income tax calculation; taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In Vermont supplemental wages are taxed at a 7.2% flat rate.

Magnetic media reporting of W-2s is not allowed in Vermont.

The Vermont State Unemployment Insurance Agency is:

Department of Employment and Training
5 Green Mountain Dr.
P.O. Box 488
Montpelier, VT 05601-0488
(802) 828-4344
(877) 214-3331
www.det.state.vt.us/

The State of Vermont taxable wage base for unemployment purposes is wages up to $8000.00.

Vermont has optional reporting of quarterly wages on magnetic media.

Unemployment records must be retained in Vermont for a minimum period of six years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.

The Vermont State Agency charged with enforcing the state wage and hour laws is:

Department of Labor and Industry
Wage and Hour Division
National Life Bldg., Drawer 20
Montpelier, VT 05620-3401
(802) 828-2157
http://www.labor.vermont.gov/

The minimum wage in Vermont is $7.00 per hour.

The general provision in Vermont concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

Vermont State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

* Employee's name
* Employee's address
* Employee's social security number
* Employer's name
* Employers address
* Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $500 penalty for conspiracy in Vermont.

The Vermont new hire-reporting agency can be reached at 800-786-3214 or 802-241-2194 or on the web at http://jobs.utah.gov/newhire/

Vermont does not allow compulsory direct deposit

Vermont requires the following information on an employee's pay stub:

* Gross and Net Earnings
* straight time and overtime pay
* hours worked
* itemized deductions

Vermont requires that employee be paid no less often than weekly; biweekly or semimonthly if employer gives notice.

Vermont requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed six days; 13 under union contract.

Vermont payroll law requires that involuntarily terminated employees must be paid their final pay with in 3 working days and that voluntarily terminated employees must be paid their final pay by the next regular payday; if there is none, next Friday.

There is no provision in Vermont law concerning paying deceased employees.

Escheat laws in Vermont require that unclaimed wages be paid over to the state after two years.

There is no provision in Vermont law concerning record retention of abandoned wage records.

Vermont payroll law mandates no more than $3.35 may be used as a tip credit.

In Vermont the payroll laws covering mandatory rest or meal breaks are only that all employees be given a reasonable opportunity to eat and use toilet facilities.

There is no provision in Vermont law concerning record retention of wage and hour records therefor it is probably wise to follow FLSA guidelines.

The Vermont agency charged with enforcing Child Support Orders and laws is:

Office of Child Support
Agency of Human Services
103 S. Main St.
Waterbury, VT 05671-1901
(800) 786-3214
www.ocs.state.vt.us/

Vermont has the following provisions for child support deductions:

* When to start Withholding? 10 days after receipt of order or next payday.

* When to send Payment? Within 7 days of Payday.

* When to send Termination Notice? Within 10 days of termination.

* Maximum Administrative Fee? $5 per month.

* Withholding Limits? Federal Rules under CCPA.

Please note that this article is not updated for changes that can and will happen from time to time.

The Virginia State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Taxation
Division of Income Tax Withholding
P.O. Box 27264
Richmond, VA 23261-7264
(804) 367-8037
http://www.tax.virginia.gov/

Virginia requires that you use Virginia form "VA-4, Employee's Virginia Income Tax Withholding Exemption Certificate" instead of a Federal W-4 Form for Virginia State Income Tax Withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Virginia cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In Virginia supplemental wages are required to be aggregated for the state income tax withholding calculation.

You must file your Virginia state W-2s by magnetic media if you are have at least 250 employees and are required to file your federal W-2s by magnetic media.

The Virginia State Unemployment Insurance Agency is:

Virginia Employment Commission
Liability Section
P.O. Box 1358
Richmond, VA 23218
(804) 786-1485
http://www.vec.virginia.gov/vecportal/

The State of Virginia taxable wage base for unemployment purposes is wages up to $8000.00.

Virginia requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.

Unemployment records must be retained in Virginia for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.

The Virginia State Agency charged with enforcing the state wage and hour laws is:

Department of Labor and Industry
Labor and Employment Law Division
13 South 13th St.
Richmond, VA 23219
(804) 371-2327
www.dli.state.va.us/

The minimum wage in Virginia is $5.15 per hour.

There is also no general provision in Virginia State Law covering paying overtime in a non-FLSA covered employer.

Virginia State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

* Employee's name
* Employee's address
* Employee's social security number
* Employer's name
* Employers address
* Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is no penalty for a late report in Virginia.

The Virginia new hire-reporting agency can be reached at 800-979-9014 or 804-771-9733 or on the web at www.va-newhire.com

Virginia does not allow compulsory direct deposit

Virginia requires the following information on an employee's pay stub:

* Gross and Net Earnings
* straight time and overtime pay
* hours worked
* purpose of deductions (upon request)
* itemized deductions

Virginia requires that employee be paid no less often than monthly- salaried employees and hourly employees earning 150% of state's average weekly wage, if they agree; semimonthly or biweekly-hourly employees.

In Virginia there are no statutory requirements concerning the lag time between when the services are performed and when the employee must be paid.

Virginia payroll law requires that involuntarily terminated employees must be paid their final pay by their next regular payday and that voluntarily terminated employees must be paid their final pay by the next regular payday.

Deceased employee's wages of $15,000 must be paid to the surviving spouse; if none, distributees no less than 60 days after death; no qualification of estate.

Escheat laws in Virginia require that unclaimed wages be paid over to the state after one year.

The employer is further required in Virginia to keep a record of the wages abandoned and turned over to the state for a period of 5 years.

There is no provision in Virginia law concerning tip credits against State minimum wage.

In Virginia the payroll laws covering mandatory rest or meal breaks are only that minors under 16 must have 30 minutes rest after five hours of work.

There is no provision in Virginia law concerning record retention of wage and hour records therefore it is probably wise to follow FLSA guidelines.

The Virginia agency charged with enforcing Child Support Orders and laws is:

Division of Child Support Enforcement
Department of Social Services
730 E. Broad St.
Richmond, VA 23219
(804) 692-1900
* www.dss.state.va.us/division/childsupp

Virginia has the following provisions for child support deductions:

* When to start Withholding? Next payday after service.

* When to send Payment? Within 4 days of Payday if EFT is used.

* When to send Termination Notice? "Promptly"

* Maximum Administrative Fee? $5 per payment.

* Withholding Limits? Federal Rules under CCPA.

Please note that this article is not updated for changes that can and will happen from time to time.

The West Virginia State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

State Tax Department
Capitol Complex, Bldg. 1, W417
Charleston, WV 25305
(304) 558-3333
(800) 982-8297 (in state)
www.state.wv.us/taxrev

West Virginia allows you to use the "WV/IT-104, West Virginia's Employee's Withholding Exemption Certificate" form to calculate state income tax withholding or federal form W4 if state and federal exemption are the same.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In West Virginia cafeteria plans are not taxable for income tax calculation; taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In West Virginia supplemental wages are taxed at:
Annual wages under $10,000 3.0%

$10,000-$25,000 4.0%

$25,000-$40,000 4.5%

$40,000-$60,000 6.0%

Over $60,000 6.5%

You may file your West Virginia State W-2s by magnetic media if you choose to.

The West Virginia State Unemployment Insurance Agency is:

Bureau of Employment Programs
112 California Ave.
Charleston, WV 23505-0112
(304) 558-2674
http://www.wvbep.org/bep/uc/

The State of West Virginia taxable wage base for unemployment purposes is wages up to $8000.00.

West Virginia has optional reporting of quarterly wages on magnetic media.

Unemployment records must be retained in West Virginia for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.

The West Virginia State Agency charged with enforcing the state wage and hour laws is:

Division of Labor
Wage and Hour Section
Capitol Complex
Building 3, Rm. 319
Charleston, WV 25305
(304) 558-7890
http://www.labor.state.wv.us/

The minimum wage in West Virginia is $5.15 per hour.

The general provision in West Virginia concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40 hour week.

West Virginia State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

* Employee's name
* payroll address
* Employee's address
* Employee's social security number
* Employer's name
* Employers address
* Employer's Federal Employer Identification Number (EIN)

This information must be reported within 14 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $25.00 penalty for a late report in and $500 for conspiracy West Virginia.

The West Virginia new hire-reporting agency can be reached at 877-625-4669 or 304-346-9513 or on the web at www.wv-newhire.com/

West Virginia does not allow compulsory direct deposit.

West Virginia requires the following information on an employee's pay stub:
# itemized deductions

West Virginia requires that employee be paid no less often than biweekly.

In West Virginia there are no statutory requirements concerning the lag time between when the services are performed and when the employee must be paid.

West Virginia payroll law requires that involuntarily terminated employees must be paid their final pay with in 3 working days; next regular payday if suspended due to labor dispute or temporarily laid off. Voluntarily terminated employees must be paid their final pay by the next regular payday or by mail if employee requests it.

Deceased employee's wages of $800; $1,000 after 120 days after death must be paid to the surviving spouse, adult children, parents, siblings, or person paying funeral expenses (in that order).

Escheat laws in West Virginia require that unclaimed wages be paid over to the state after one year.

The employer is further required in West Virginia to keep a record of the wages abandoned and turned over to the state for a period of 10 years.

West Virginia payroll law mandates no more than 20% of minimum wage may be used as a tip credit.

In West Virginia the payroll laws covering mandatory rest or meal breaks are only that minors under 16 must have 30 minutes rest after five hours of work and other employees get 20 minutes for 6 hours.

West Virginia statute requires that wage and hour records be kept for a period of not less than two years. These records will normally consist of at least the information required under FLSA.

The West Virginia agency charged with enforcing Child Support Orders and laws is:

Bureau for Child Support Enforcement
Department of Health and Human Resources
Bldg. 6, Rm. 817
State Capitol Complex
Charleston, WV 25321
(304) 558-4665
www.wvdhhr.org/bcse

West Virginia has the following provisions for child support deductions:

* When to start Withholding? 14 days after receipt of order.

* When to send Payment? Payday.

* When to send Termination Notice? "Promptly"

* Maximum Administrative Fee? $1 per payment.

* Withholding Limits? 40% of disposable earnings if supporting another spouse or child; 50% if not; amounts go to 45% and 55% if employee is 12 weeks in arrears.

Please note that this article is not updated for changes that can and will happen from time to time.

The Wisconsin State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Revenue
Income, Sales, Inheritance and Excise Tax Division
P.O. Box 8910
2135 Rimrock Rd.
Madison, WI 53713
(608) 266-2776
www.dor.state.wi.us/

Wisconsin allows you to use the Federal W-4 form or the "WT-4, Employee's Wisconsin Withholding Exemption Certificate/New Hire Reporting" to calculate state income tax withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Wisconsin cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In Wisconsin supplemental wages are taxed at:

Annual wages: under $7,970 4.6%

$7,970-$15,590 6.15%

$15,590-$115,140 6.5%

Over $115,140 6.75%

You must file your Wisconsin state W-2s by magnetic media if you are have at least 250 employees and are required to file your federal W-2s by magnetic media.

The Wisconsin State Unemployment Insurance Agency is:

Department of Workforce Development
Division of Unemployment Compensation
201 E. Washington Ave., P.O. Box 7905
Madison, WI 53707
(608) 266-7074
www.dwd.state.wi.us/ui/

The State of Wisconsin taxable wage base for unemployment purposes is wages up to $10,500.00.

Wisconsin requires Magnetic media reporting of quarterly wage reporting if the employer has at least 100 employees that they are reporting that quarter.

Unemployment records must be retained in Wisconsin for a minimum period of six years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.

The Wisconsin State Agency charged with enforcing the state wage and hour laws is:

Department of Workforce Development
Division of Equal Rights
1 South Pinckney St., Rm. 320
P.O. Box 8928
Madison, WI 53702-8928
(608) 266-6860
www.dwd.state.wi.us/er/

The minimum wage in Wisconsin is $5.15 per hour.

The general provision in Wisconsin concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

Wisconsin State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

* Employee's name
* Employee's address
* Employee's date of birth.
* date of hire
* Employee's social security number
* Employer's name
* Employers address
* Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is no penalty for a late report in Wisconsin.

The Wisconsin new hire-reporting agency can be reached at 888-300-4473 or on the web at http://www.dwd.state.wi.us/

Wisconsin does allow compulsory direct deposit but the employee's choice of financial institution must meet federal Regulation E regarding choice of financial institutions.

Wisconsin requires the following information on an employee's pay stub:
# amount of and reason for deductions

Wisconsin requires that employee be paid no less often than monthly; union contract may differ.

Wisconsin requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed thirty-one days.

Wisconsin payroll law requires that involuntarily terminated employees must be paid their final pay by next regular payday; within 24 hours if employer closes or moves and that voluntarily terminated employees must be paid their final pay by the next regular payday.

Deceased employee's wages must be paid when normally due to the surviving spouse, children or other dependent living with employee; within 5 days of death—surviving spouse, children, parents, or siblings (in that order).

Escheat laws in Wisconsin require that unclaimed wages be paid over to the state after one year.

The employer is further required in Wisconsin to keep a record of the wages abandoned and turned over to the state for a period of 5 years.

Wisconsin payroll law mandates no more than $2.82 may be used as a tip credit.

In Wisconsin the payroll laws covering mandatory rest or meal breaks are only that minors under 16 must have 30 minutes rest near middle of shift after six hours of work.

Wisconsin statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.

The Wisconsin agency charged with enforcing Child Support Orders and laws is:

Department of Workforce Development
Division of Economic Support
Bureau of Child Support
1 W. Wilson St., Rm. 382
P.O. Box 7935
Madison, WI 53707-7935
(608) 266-9909
www.dwd.state.wi.us/bcs/

Wisconsin has the following provisions for child support deductions:

* When to start Withholding? one week after receipt of order.

* When to send Payment? Within 5 days of Payday.

* When to send Termination Notice? Within 10 days of termination.

* Maximum Administrative Fee? $3 per payment

* Withholding Limits? Federal Rules under CCPA.

Please note that this article is not updated for changes that can and will happen from time to time.

The New York State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Taxation and Finance
New York State Income Tax Bureau
W.A. Harriman Campus
Albany, NY 12227-0125
(800) 225-5829 (in state)
www.tax.state.ny.us/

New York requires that you use New York form "IT-2104, Employee's Withholding Allowance Certificate" or a Federal W-4 Form for New York State Income Tax Withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In New York cafeteria plans are not taxable for income tax calculation; taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In New York supplemental wages are taxed at an 8.2% flat rate.

W-2s are not required to be sent in New York.

The New York State Unemployment Insurance Agency is:

Division of Unemployment Insurance
State Campus, Bldg. 12
Albany, NY 12240
(518) 457-2635
www.labor.state.ny.us/business_ny/unemployment_insurance/unemployment_insurance.html

The State of New York taxable wage base for unemployment purposes is wages up to $8,500.00.

New York requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.

Unemployment records must be retained in New York for a minimum period of three years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.

The New York State Agency charged with enforcing the state wage and hour laws is:

Department of Labor
Division of Labor Standards
State Office Bldg. Campus
Building 12, Rm. 532
Albany, NY 12240
(518) 457-4321
www.labor.state.ny.us/

The minimum wage in New York is $5.15 per hour.

The general provision in New York concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

New York State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

* Employee's name
* Employee's address
* Employee's social security number
* Employer's name
* Employers address
* Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $20.00 penalty for a late report and $450 for conspiracy in New York.

The New York new hire-reporting agency can be reached at 800-972-1233 or 800-225-5829 or on the web at www.tax.state.ny.us/wt/newhire.htm

New York does not allow compulsory direct deposit

New York requires the following information on an employee's pay stub:

* Gross and Net Earnings
* explanation of wage computation if requested
* itemized deductions

New York requires that employee be paid no less often than semimonthly; weekly for manual workers (semimonthly if commissioner of labor agrees); less frequently for FLSA-exempt employees paid over $600 a week.

New York requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed seven days for manual workers.

New York payroll law requires that involuntarily terminated employees must be paid their final pay by next regular payday (by mail if employee requests) and that voluntarily terminated employees must be paid their final pay by the next regular payday or by mail if employee requests it.

Deceased employee's wages of $30,000 must be paid within 30 days of death to the designated beneficiary or surviving spouse; $15,000 within 31 days to 6 months to the surviving spouse, adult children, parent, sibling, niece or nephew, creditor, or person paying funeral expenses (in that order); $5,000 if more than 6 months after death to distributee, creditor, or funeral expenses.

Escheat laws in New York require that unclaimed wages be paid over to the state after three years.

The employer is further required in New York to keep a record of the wages abandoned and turned over to the state for a period of 5 years (after Dec. 31 of year report is filed).

New York payroll law mandates no more than $1.85 may be used as a tip credit.

In New York the payroll laws covering mandatory rest or meal breaks are only that all employees must have 30 minutes for noon meal from 11 a.m.- 2 p.m. (60 in factory); another 20 minutes from 5 p.m.-7 p.m. if shift starts before 11 a.m. and goes after 7 p.m.; 45 minutes during shift of at least 6 hours starting between 1 p.m. and 6 a.m. (60 in factory).

New York statute requires that wage and hour records be kept for a period of not less than six years. These records will normally consist of at least the information required under FLSA.

The New York agency charged with enforcing Child Support Orders and laws is:

Division of Child Support Enforcement
New York State Department of Family Assistance
40 N. Pearl St.
Albany, NY 12243
(518) 474-9081
https://newyorkchildsupport.com/home.html

New York has the following provisions for child support deductions:

* When to start Withholding? First pay period after 14 days from service.

* When to send Payment? Within 7 days of Payday.

* When to send Termination Notice? "Promptly"

* Maximum Administrative Fee? no provision

* Withholding Limits? Federal Rules under CCPA.

Please note that this article is not updated for changes that can and will happen from time to time.

The North Carolina State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Revenue
P.O. Box 25000
Raleigh, NC 27640-0640
(919) 733-3991

http://www.dor.state.nc.us/

North Carolina requires that you use North Carolina form "NC-4, Employee's Withholding Allowance Certificate" instead of a Federal W-4 Form for North Carolina State Income Tax Withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In North Carolina cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In North Carolina supplemental wages are taxed at a 6% flat rate.

You must file your North Carolina state W-2s by magnetic media if you are have at least 250 employees and are required to file your federal W-2s by magnetic media.

The North Carolina State Unemployment Insurance Agency is:

Employment Security Commission
700 Wade Ave.
P.O. Box 26504
Raleigh, NC 27611
(919) 733-3121
http://www.ncesc.com/

The State of North Carolina taxable wage base for unemployment purposes is wages up to $16,200.00.

North Carolina requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.

Unemployment records must be retained in North Carolina for a minimum period of six years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.

The North Carolina State Agency charged with enforcing the state wage and hour laws is:

Department of Labor
Labor Standards Bureau
Wage and Hour Office
4 West Edenton St.
Raleigh, NC 27601-1092
(800) 522-6762
www.dol.state.nc.us

The minimum wage in North Carolina is $5.15 per hour.

The general provision in North Carolina concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

North Carolina State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

* Employee's name
* Employee's address
* Employee's social security number
* Employer's name
* Employers address
* Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $25.00 penalty for a late report and $500 for conspiracy in North Carolina.

The North Carolina new hire-reporting agency can be reached at 888-514-4568 or on the web at www.ncnewhires.com

North Carolina does allow compulsory direct deposit but the employee's choice of financial institution must meet federal Regulation E regarding choice of financial institutions.

North Carolina requires the following information on an employee's pay stub:
# itemized deductions

North Carolina requires that employee be paid no less often than monthly, semimonthly, biweekly, weekly, or daily.

In North Carolina there are no statutory requirements concerning the lag time between when the services are performed and when the employee must be paid.

North Carolina payroll law requires that involuntarily terminated employees must be paid their final pay by next regular payday (by mail if employee requests) and that voluntarily terminated employees must be paid their final pay by the next regular payday or by mail if employee requests it.

There is no provision in North Carolina law concerning paying deceased employees.

Escheat laws in North Carolina require that unclaimed wages be paid over to the state after two years.

The employer is further required in North Carolina to keep a record of the wages abandoned and turned over to the state for a period of 10 years.

North Carolina payroll law mandates no more than $3.02 may be used as a tip credit.

In the North Carolina payroll law there is no provision covering required rest or meal periods.

There is no provision in North Carolina law concerning record retention of wage and hour records therefor it is probably wise to follow FLSA guidelines.

The North Carolina agency charged with enforcing Child Support Orders and laws is:

Office of Child Support Enforcement
Division of Social Services
Department of Health and Human Services
100 E. Six Forks Rd.
Raleigh, NC 27603-1393
(919) 571-4120
http://www.dhhs.state.nc.us/

North Carolina has the following provisions for child support deductions:

* When to start Withholding? First pay period after 14 days from service.

* When to send Payment? Within 7 days of Payday.

* When to send Termination Notice? "Promptly"

* Maximum Administrative Fee? $2 per payment.

* Withholding Limits? 40% of disposable earnings for 1 order; 50% if more than 1.

Please note that this article is not updated for changes that can and will happen from time to time.

The North Dakota State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

State Tax Department
State Capitol
600 East Boulevard Ave.
Bismarck, ND 58505-0599
(701) 328-3125
http://www.nd.gov/tax//

North Dakota does not use a state form to calculate state income tax withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In North Dakota cafeteria plans are not taxable for income tax calculation; taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In North Dakota supplemental wages are taxed at a 3.92% flat rate.

You must file your North Dakota State W-2s by magnetic media if you are required to file your federal W-2s by magnetic media.

The North Dakota State Unemployment Insurance Agency is:

Job Service North Dakota
Job Insurance Administration
1000 E. Divide Ave.
Bismarck, ND 58501
(701) 328-2843
http://www.nd.gov/home.htm

The State of North Dakota taxable wage base for unemployment purposes is wages up to $18,500.00.

North Dakota has optional reporting of quarterly wages on magnetic media.

Unemployment records must be retained in North Dakota for a minimum period of five years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.

The North Dakota State Agency charged with enforcing the state wage and hour laws is:

Department of Labor
State Capitol Bldg.
600 East Blvd. Ave., Dept. 406
Bismarck, ND 58505-0340
(701) 328-2660
www.state.nd.us/labor/

The minimum wage in North Dakota is $5.15 per hour.

The general provision in North Dakota concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

North Dakota state new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

* Employee's name
* Employee's address
* Employee's social security number
* Employer's name
* Employers address
* Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $20.00 penalty for a late report and $250 for conspiracy in North Dakota.

The North Dakota new hire-reporting agency can be reached at 800-755-8530 or 701-328-3582 or on the web at http://www.nd.gov/humanservices/

North Dakota does not allow compulsory direct deposit

North Dakota requires the following information on an employee's pay stub:

* Gross and Net Earnings
* straight time and overtime pay
* hours worked
* required state and federal deductions


# employee authorized deductions

North Dakota requires that employee be paid no less often than monthly or agreed-on paydays.

In North Dakota there are no statutory requirements concerning the lag time between when the services are performed and when the employee must be paid.

North Dakota payroll law requires that involuntarily terminated employees must be paid their final pay by next regular payday or within 15 days, whichever is earlier; or by certified mail at employee's address. Voluntarily terminated employees must be paid their final pay by the next regular payday.

Deceased employee's wages must be paid when normally due to the surviving spouse or next eligible heir (in that order) after affidavit showing proof of relationship.

Escheat laws in North Dakota require that unclaimed wages be paid over to the state after two years.

The employer is further required in North Dakota to keep a record of the wages abandoned and turned over to the state for a period of 10 years.

North Dakota payroll law mandates no more than 33% of minimum wage may be used as a tip credit.

In North Dakota the payroll laws covering mandatory rest or meal breaks are only that all employees must have 30 minutes rest after five hours of work.

There is no provision in North Dakota law concerning record retention of wage and hour records therefor it is probably wise to follow FLSA guidelines.

The North Dakota agency charged with enforcing Child Support Orders and laws is:

Child Support Enforcement Division
Department of Human Services
1929 N. Washington St.
P.O. Box 7190
Bismarck, ND 58507-7190
(701) 328-3582
http://www.nd.gov/humanservices/

North Dakota has the following provisions for child support deductions:

* When to start Withholding? First day after pay period.

* When to send Payment? Within 7 days of Payday.

* When to send Termination Notice? Within 7 days of termination.

* Maximum Administrative Fee? $3 per month.

* Withholding Limits? 50% of disposable earnings.

Please note that this article is not updated for changes that can and will happen from time to time.

The Ohio State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Taxation
P.O. Box 2476
Columbus, OH 43266-0076
(614) 433-7887
(888) 405-4039
www.state.oh.us/tax

Ohio requires that you use Ohio form "IT-4, Employee's Withholding Exemption Certificate" instead of a Federal W-4 Form for Ohio State Income Tax Withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Ohio cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In Ohio supplemental wages are taxed at a 3.5% flat rate.

You may file your Ohio State W-2s by magnetic media if you choose to.

The Ohio State Unemployment Insurance Agency is:

Ohio Department of Job and Family Services
Unemployment Compensation Division
52 Robinwood Ave.
Columbus, OH 43213
(614) 466-2100
www.state.oh.us/odjfs

The State of Ohio taxable wage base for unemployment purposes is wages up to $9,000.00.

Ohio has optional reporting of quarterly wages on magnetic media.

Unemployment records must be retained in Ohio for a minimum period of five years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.

The Ohio State Agency charged with enforcing the state wage and hour laws is:

Department of Commerce
Division of Labor and Worker Safety
Wage and Hour Bureau
50 West Broad St.
Columbus, OH 43215
(614) 644-2239
www.state.oh.us/Business/Employer/ProtectingYourBusiness/Wages.htm

The minimum wage in Ohio is $5.15 per hour (large employers), $3.35 (medium employers), and $2.80 (small employers).

The general provision in Ohio concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

Ohio State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

* Employee's name
* Employee's address
* Employee's date of birth
* date of hire
* Employee's social security number
* Employer's name
* Employers address
* Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $25.00 penalty for a late report and $500 for conspiracy in Ohio.

The Ohio new hire-reporting agency can be reached at 888-872-1490 or 614-221-5330 or on the web at www.oh-newhire.com

Ohio does allow compulsory direct deposit but the employee's choice of financial institution must meet federal Regulation E regarding choice of financial institutions.

Ohio has no State Wage and Hour Law provisions concerning pay stub information.

Ohio requires that employee be paid no less often than semimonthly; monthly if allowed by custom of contract and wages paid by first of next month.

Ohio requires that the lag time between the end of the pay period and the payment of wages earned 1st half of month, pay by 1st of next month; wages earned 2nd half of month, pay by 15th of next month.

Ohio has no general provision on when terminated employees must be paid their final wages.

Deceased employee's wages of $2, 500 must be paid to the surviving spouse, adult children, or parent (in that order).

Escheat laws in Ohio require that unclaimed wages be paid over to the state after one year.

The employer is further required in Ohio to keep a record of the wages abandoned and turned over to the state for a period of 5 years.

Ohio payroll law mandates no more than $3.02 (less for small and medium employers) may be used as a tip credit.

In Ohio the payroll laws covering mandatory rest or meal breaks are only that minors under 16 must have 30 minutes rest after five hours of work.

Ohio statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.

The Ohio agency charged with enforcing Child Support Orders and laws is:

Office of Child Support
Ohio Department of Human Services
State Office Tower
30 E. Broad St., 31st Fl.
Columbus, OH 43266-0423
(614) 752-6561
www.ohio.gov/odhs/Ocs/index.htm

Ohio has the following provisions for child support deductions:

* When to start Withholding? 14 working days after the withholding order is mailed to the employer.

* When to send Payment? Within 7 days of Payday.

* When to send Termination Notice? Within 10 days of termination.

* Maximum Administrative Fee? greater of $2 or 1% of payment

* Withholding Limits? Federal Rules under CCPA.

Please note that this article is not updated for changes that can and will happen from time to time.

The Oklahoma State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Oklahoma Tax Commission
Withholding Tax Division
2501 Lincoln Blvd.
Oklahoma City, OK 73194
(405) 521-3155
www.oktax.state.ok.us/oktax/

Oklahoma allows you to use the Federal W-4 form to calculate state income tax withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Oklahoma cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In Oklahoma supplemental wages are taxed at a 6.65% flat rate.

W-2s are not required in Oklahoma.

The Oklahoma State Unemployment Insurance Agency is:

Employment Security Commission
Unemployment Insurance Division
P.O. Box 52003
Oklahoma City, OK 73152
(405) 667-7138
http://www.state.ok.us/~okdol/workcomp/index.htm

The State of Oklahoma taxable wage base for unemployment purposes is wages up to $14,300.00.

Oklahoma has optional reporting of quarterly wages on magnetic media.

Unemployment records must be retained in Oklahoma for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.

The Oklahoma State Agency charged with enforcing the state wage and hour laws is:

Department of Labor
Wage and Hour Division
4001 North Lincoln Blvd.
Oklahoma City, OK 73105-5212
(888) 269-5353
www.state.ok.us/~okdol/

The minimum wage in Oklahoma is $5.15 per hour.

There is also no general provision in Oklahoma State Law covering paying overtime in a non-FLSA covered employer.

Oklahoma State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

* Employee's name
* date of hire
* state of hire
* Employee's address
* Employee's social security number
* Employer's name
* Employers address
* Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is no penalty for a late report in Oklahoma.

The Oklahoma new hire-reporting agency can be reached at 800-317-3785 or on the web at http://www.ok.gov/oesc/

Oklahoma does not allow compulsory direct deposit

Oklahoma requires the following information on an employee's pay stub:
# itemized deductions

Oklahoma requires that employee be paid no less often than semimonthly; monthly for public sector, qualified nonprofit, and FLSA-exempt employees.

Oklahoma requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed eleven days.

Oklahoma payroll law requires that involuntarily terminated employees must be paid their final pay by next regular payday (by certified mail if employee requests) and that voluntarily terminated employees must be paid their final pay by the next regular payday or by mail if employee requests it.

Deceased employee's wages of $3,000 to the designated beneficiary, surviving spouse, children or guardians (in that order).

Escheat laws in Oklahoma require that unclaimed wages be paid over to the state after one year.

The employer is further required in Oklahoma to keep a record of the wages abandoned and turned over to the state for a period of 10 years.

Oklahoma payroll law mandates no more than 50% of minimum wage may be used as a tip credit.

In Oklahoma the payroll laws covering mandatory rest or meal breaks are only that minors under 16 must have 1-hour rest period during 8-hour shift; 30-minute rest period after 5 hours work.

There is no provision in Oklahoma law concerning record retention of wage and hour records therefor it is probably wise to follow FLSA guidelines.

The Oklahoma agency charged with enforcing Child Support Orders and laws is:

Child Support Enforcement Division
Department of Human Services
Capitol Station, Box 53552
Oklahoma City, OK 73152
(405) 522-5871
www.okdhs.org/childsupport/

Oklahoma has the following provisions for child support deductions:

* When to start Withholding? Immediately after receipt of order.

* When to send Payment? Within 7 days of Payday.

* When to send Termination Notice? Within 10 days of termination.

* Maximum Administrative Fee? $5 per payment; up to $10 per month.

* Withholding Limits? Federal Rules under CCPA.

Please note that this article is not updated for changes that can and will happen from time to time.