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.

Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice. Mr. Read is the author of “How to Start a New Business”.

Payroll management is an issue that is never too early to start considering. Obviously, in the early stages of your business, your payroll management will consist of paying yourself. As your business grows you will have to concern yourself with compensation for you and your employees.

Payroll management in a business that has employees requires planning for salaries and hourly wages. There will also be payments to subcontractors for technical and sales related services to consider. You will eventually become too busy to do it all yourself and you will need help.

Before you get to the stage where you need to hire additional help, it is a wise strategic move to think about your payroll management needs and plan accordingly.

Payroll Management Issues

Salary versus hourly wage

Bonuses and commissions

Compensation Package - vacation pay, time off, sick days, holidays

Employee Benefits - health care, dental plan, pension

Insurance - Disability and Life

A common aspect of payroll management that gets overlooked is payroll taxes. No matter what you do, you can't avoid these for either yourself or your employees. The employer's portion of payroll taxes will cost you money. Effective payroll management takes this expense into consideration from the start.

The Bottom Line on Payroll Management

Payroll management is an issue you need to think abut before you have employees. Even if the payroll roster is just you, your business will still have payroll expenses. It is never too early to start thinking strategically about your payroll management. You should be formulating a plan for handling employees and subcontractors and the expenses that come along with them, long before you actually need them.

While processing payroll in-house can be painful and time-consuming, the possibility of outsourcing these services is a great boon to many companies. These service providers give businesses the right solution, often tailor-made to suit particular needs. They say their solutions make any business more economically viable by reorganizing and supervising its administrative needs vis-à-vis the employee, including payroll, benefits, tax withholding and compliance processing.

Once the onus of payroll services is placed on the shoulders of these payroll companies, the business itself can actually focus its energies on expanding and building its core competencies, so that bottom lines can see a major positive difference.

Moreover, the transmittal of payroll taxes and filing income tax returns with federal, state and local taxing authorities are not time- or cost-effective. Whereas if the electronic filing and payment service for federal, state and local taxing authorities is availed of, then timely filing and payroll requirement doesn’t become burdensome.

Furthermore, while taking advantage of payroll services, the customer can choose the means of data entry that is most convenient, such as phone, fax, email or entry directly through the Internet. Payroll information can be accessed from anywhere via the Internet 24/7, with the help of a protected login ID and password. The employee information can even be altered or printed, as per requirements.

There are companies that provide payroll services for non-sourced workers, previous employees, and contract workers who are not considered independent contractors. Payroll services in that case will provide an all-inclusive collection of benefits complete with medical plans, retirement, tax plans and life insurance, among other things.

This type of payroll service management for contractors is customized according to the needs of skilled contractors, presenting direct deposit and tax compliance plans on a case-by-case basis, health and dental coverage, retirement plans, dependant care plans before tax, worker’s compensation, unemployment insurance, and an hour’s worth of free financial and tax consultation, electronic timecards and weekly paychecks, to name a few.

Payroll processing solutions and payroll tax return preparation are available to help businesses relieve their payroll processing woes and assist with tax compliance procedures.

Payroll processing companies offer a tax pay line service through which the customer will receive payroll checks with wage-statements for each pay period. They also provide made-to-order payroll reports. The customer’s payroll taxes are automatically debited from the account and forwarded to the government. Federal, state and local tax returns are filed with payment, and workers’ compensation returns are also taken care of with payment. W-2’s, W-3’s, and local and state annual reconciliations are made out, and customary updates on changes in employment rules are ensured.

Some payroll processing service companies allow the customer to design the service by picking the options that best fit the bill. They allow add-on services such as direct deposit, laser signatures, choosing only relevant reports, 1099 processing, wage and labor research, handling of tax notices and business planning, retirement and financial planting among many others. These may or may not require additional costs.

Additionally, payroll-processing services may include other economical options to replace the in-house payroll department. The expensive training and maintenance of payroll staff can be eliminated. The services include providing payroll checks with salary statements or vouchers from which to write out checks, payroll reports that are easily read, and federal, state and local returns kept ready for signature and payment. Additionally, workers’ compensation reports are done upon request, prepared W-2s sent out with envelopes, and so on.

In some instances, the service provided for payroll processing is only just a phone call away to the local customer service agent. Each pay period, the pay checks and reports arrive at the company’s doorstep and funds are promptly deposited in the bank accounts of the employees. Overnight delivery of payroll reports is available if specifically requested. Most payroll processing service providers are flexible and adapt to any business. Generally, they will also provide the following services: they complete tax filing, give signed and sealed payroll checks, and a maximum of three direct deposit accounts for every employee. All this can be done at no extra cost.

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

Department of Revenue
P.O. Box 125
Columbia, SC 29214
(803) 898-5300
www.sctax.org

South Carolina 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 South 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 South Carolina supplemental wages are taxed at a 7% flat rate.

You must file your South Carolina State W-2s by magnetic media if you are have more than 25 employees and are required to file your federal W-2s by magnetic media.

The South Carolina State Unemployment Insurance Agency is:

Employment Security Commission
1550 Gadsden St.
P.O. Box 995
Columbia, SC 29201
(803) 737-3070
www.sces.org/ui/index.htm

The State of South Carolina taxable wage base for unemployment purposes is wages up to $7,000.00.

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

Department of Labor, Licensing and Regulations
Office of Labor Services
P.O. Box 11329
3600 Forest Drive
Columbia, SC 29211-1329
(803) 734-4295
www.llr.state.sc.us/

There is no provision for minimum wage in the State of South Carolina.

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

South 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 second offense late report and $500 for conspiracy in South Carolina.

The South Carolina new hire-reporting agency can be reached at 888-454-5294 or 803-898-9235 or on the web at www.state.sc.us/dss/csed/newhire.htm

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

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

* Gross and Net Earnings
* itemized deductions

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

Child Support Enforcement Division
Department of Social Services
P.O. Box 1469
Columbia, SC 29202-1469
(800) 768-5858
www.state.sc.us/dss/csed/

South Carolina has the following provisions for child support deductions:

* When to start Withholding? Next pay period after service.

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

* When to send Termination Notice? Within 20 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.

Tennessee has no State Income Tax. There for there is no State Agency to oversee withholding deposits and reports. There are no State W2's to file, no supplement wage withholding rates and no State W2's to file.

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 Tennessee cafeteria plans are taxable for unemployment insurance purposes. 401(k) plan deferrals are taxable unemployment purposes.

Tennessee doesn't have income tax.

The Tennessee State Unemployment Insurance Agency is:

Department of Labor and Workforce Development
500 James Robertson Pkwy., 8th Fl.
Nashville, TN 37245-1200
(615) 741-2486
www.state.tn.us/labor-wfd/ui/ui.htm

The State of Tennessee taxable wage base for unemployment purposes is wages up to $7000.00.

Tennessee 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 Tennessee for a minimum period of seven 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 Tennessee State Agency charged with enforcing the state wage and hour laws is:

Department of Labor and Workforce Development
Division of Labor Standards
710 James Robertson Pkwy.
Nashville, TN 37243
(615) 741-2858
http://www.state.tn.us/

There is no provision for minimum wage in the State of Tennessee.

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

Tennessee 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
* 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 mag media.
There is a $20.00 penalty for a late report and $400 for conspiracy in Tennessee.

The Tennessee new hire-reporting agency can be reached at 888-715-2280 or on the web at www.tnnewhire.com

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

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

Tennessee requires that employee be paid no less often than semimonthly.

Tennessee requires that the lag time between the end of the pay period and the payment of wages earned in 1st half of month, pay by 5th of next month; wages earned in 2nd half, pay y 20th of next month.

Tennessee payroll law requires that involuntarily terminated employees must be paid their final pay with in 21 working days or next regular payday and that voluntarily terminated employees must be paid their final pay within 21 days or by the next regular payday or by mail if employee requests it.

Deceased employee's wages of $10,000 must be paid to designated beneficiary; if none, then surviving spouse; children if deceased was female and head of household.

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

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

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

In Tennessee the payroll laws covering mandatory rest or meal breaks are only that all employees must have a 30-minute meal period or rest during shift of 6 hours (not during first hour of shift).

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

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

Department of Human Services
Citizens Plaza Bldg., 12th Fl.
400 Deadrick St.
Nashville, TN 37248-0001
(800) 838-6911
www.state.tn.us/humanserv/

Tennessee has the following provisions for child support deductions:

* When to start Withholding? 14 days after mailing.

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

* When to send Termination Notice? "Promptly"

* Maximum Administrative Fee? lesser of $5 per month or 5% of payment.

* Withholding Limits? 50% of gross minus taxes and child's health insurance premium.

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

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

State Tax Commission
Withholding Tax Development
210 North 1950 West
Salt Lake City, UT 84134
(801) 297-2200
(800) 662-4335 (in state)
http://tax.utah.gov/

Utah allows you to use the federal form W4 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 Utah 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 Utah supplemental wages are required to be aggregated for the state income tax withholding calculation.

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

The Utah State Unemployment Insurance Agency is:

Department of Workforce Services
140 E. 300 South
P.O. Box 45288
Salt Lake City, UT 84145
(801) 536-7400
http://jobs.utah.gov/employer/emservices.asp

The State of Utah taxable wage base for unemployment purposes is wages up to $22,700.00.

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

Labor Commission
Anti-Discrimination and Labor Division
P.O. Box 146630
Salt Lake City, UT 84114-6630
(801) 530-6801
www.labor.state.ut.us/

The minimum wage in Utah is $5.15 per hour.

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

Utah 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 mag media.
There is a $25.00 penalty for a late report and $500 for conspiracy in Utah.

The Utah new hire-reporting agency can be reached at 801-526-4361 or on the web at http://jobs.utah.gov/newhire/

Utah does not allow compulsory direct deposit except for large employers with 2/3 of employees already on direct deposit.

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

Utah requires that employee be paid no less often than semimonthly; monthly if employee hired for yearly salary.

Utah requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed ten days; wages paid monthly—7th of next month.

Utah payroll law requires that involuntarily terminated employees must be paid their final pay with in 24 hours 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 successor after affidavit stating estate does not exceed $25,000 at least 30 days since death, no petition for executor is pending, and entitlement to payment.

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

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

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

In Utah the payroll laws covering mandatory rest or meal breaks are only that all employees must have a 30-minute meal period after 5 hours; 10 minutes rest each 4 hours.

Utah 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 Utah agency charged with enforcing Child Support Orders and laws is:

Office of Recovery Services
Department of Human Services
515 E. 100 S.
P.O. Box 45011
Salt Lake City, UT 84145-0011
(801) 536-8901
http://www.ors.state.ut.us/

Utah has the following provisions for child support deductions:

* When to start Withholding? First pay period after 5 working days from service.

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

* When to send Termination Notice? Within 5 days of termination.

* Maximum Administrative Fee? one-time $25 fee

* 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.