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.

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.

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”.

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.

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”.