Pay for Article

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.

Payroll Services provides detailed information on Payroll Services, Online Payroll Services, Payroll Processing Services, Full Payroll Services and more. Payroll Services is affiliated with Payroll Outsourcing Services.

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.

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”.

For Professional Payroll services at a Budget Price go to http://www.PayrollonaBudget.com a Paperless Payroll Company.

Go to http://www.CustomPayroll.com For a full service payroll service bureau with CPA’s on staff.

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the websites linked above.

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.

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”.

For Professional Payroll services at a Budget Price go to http://www.PayrollonaBudget.com a Paperless Payroll Company.

Go to http://www.CustomPayroll.com For a full service payroll service bureau with CPA’s on staff.

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the websites linked above.

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.

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”.

For Professional Payroll services at a Budget Price go to http://www.PayrollonaBudget.com a Paperless Payroll Company.

Go to http://www.CustomPayroll.com For a full service payroll service bureau with CPA’s on staff.

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the websites linked above.

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.

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”.

For Professional Payroll services at a Budget Price go to http://www.PayrollonaBudget.com a Paperless Payroll Company.

Go to http://www.CustomPayroll.com For a full service payroll service bureau with CPA’s on staff.

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the websites linked above.

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.

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”.

For Professional Payroll services at a Budget Price go to http://www.PayrollonaBudget.com a Paperless Payroll Company.

Go to http://www.CustomPayroll.com For a full service payroll service bureau with CPA’s on staff.

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the websites linked above.

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”.

For Professional Payroll services at a Budget Price go to http://www.PayrollonaBudget.com a Paperless Payroll Company.

Go to http://www.CustomPayroll.com For a full service payroll service bureau with CPA’s on staff.

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the websites linked above.

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”.

For Professional Payroll services at a Budget Price go to http://www.PayrollonaBudget.com a Paperless Payroll Company.

Go to http://www.CustomPayroll.com For a full service payroll service bureau with CPA’s on staff.

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the websites linked above.

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.

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”.

For Professional Payroll services at a Budget Price go to http://www.PayrollonaBudget.com a Paperless Payroll Company.

Go to http://www.CustomPayroll.com For a full service payroll service bureau with CPA’s on staff.

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the websites linked above.