Compliance
Employment Eligibility Verification
Employment eligibility refers to an individual's legal right to work in the United States. As an employer, you are legally required to verify the identity and employment authorization of all new hires. This is a mandatory process for all employers in ...
Worker Classification - Independent Contractor vs. Employee
A business might pay an independent contractor and an employee for the same or similar work, but there are key legal differences between the two. It is critical for business owners to correctly determine whether the people providing services are ...
Overtime Pay by State
Most states entitle nonexempt workers to premium pay after working more than 40 hours per workweek. Some states listed below have different rules. When state and federal overtime laws differ, employers should follow the law most favorable to the ...
Overtime Pay
What is the federal overtime law? The federal law governing overtime is the Fair Labor Standards Act (FLSA). It entitles nonexempt employees to overtime wages when they work more than 40 hours in a workweek. For this purpose, a workweek is seven ...
2025 Supplemental Tax Rates
State Supplemental Tax Rate Federal 22% / 37% (over $1M) Alabama 5% Alaska None - no state income tax Arizona None Arkansas 3.9% California 10.23% (bonus and earnings for stock options) / 6.6% (everything else) Colorado 4.4% Connecticut None Delaware ...
Per Diem FAQs
What is per diem? Per diem is a daily allowance you give employees to cover travel related business expenses in lieu of paying their actual travel expenses. You give employees a fixed amount of money to cover expenses, including lodging, meals, and ...
2025 Wage and Payroll Tax Facts
MINIMUM WAGE MINIMUM WAGE (ARKANSAS) $11.00 MINIMUM WAGE (TIPPED EMPLOYEE) $2.63 MEDICARE MAXIMUM TAXABLE EARNINGS No limit EMPLOYER TAX RATE 1.45% EMPLOYEE TAX RATE 1.45% ADDITIONAL MEDICARE TAX ON WAGES OVER $200,000 (NO EMPLOYER MATCH) 0.90% ...
Nondiscretionary Pay, Discretionary pay, and Overtime for exempt employees
Fact Sheet 17U: Nondiscretionary Bonuses and Incentive Payments (Including Commissions) and Part 541 Exempt Employees Section 13(a)(1) of the FLSA provides an exemption from the federal minimum wage and overtime pay requirements for employees ...
Nondiscretionary Pay, Discretionary pay, and Overtime for non-exempt employees
Fact Sheet #56C: Bonuses under the Fair Labor Standards Act (FLSA) This fact sheet provides general information regarding bonuses and the regular rate of pay under the FLSA for non-exempt employees. The FLSA requires that most employees in the United ...
Department of Labor Salary Exempt Requirements
Fact Sheet #17G: Salary Basis Requirement and the Part 541 Exemptions Under the Fair Labor Standards Act (FLSA) Revised September 2019 This fact sheet provides information on the salary basis requirement for the exemption from minimum wage and ...
Payroll Key Terms
W2 Employee: Works directly for employer, adheres to schedules set by employer. Fills out a W4 for the employment. Receives a W2 at year end. W4: Employee’s Federal Withholding Certificate. Employees complete the form to indicate their federal tax ...
2024 Wage and Payroll Tax Facts
MINIMUM WAGE MINIMUM WAGE (ARKANSAS) $11.00 MINIMUM WAGE (TIPPED EMPLOYEE) $2.63 MEDICARE MAXIMUM TAXABLE EARNINGS No limit EMPLOYER TAX RATE 1.45% EMPLOYEE TAX RATE 1.45% ADDITIONAL MEDICARE TAX ON WAGES OVER $200,000 (NO EMPLOYER MATCH) 0.90% ...
2024 Supplemental Tax Rates
State Supplemental Tax Rate Federal 22% / 37% (over $1M) Alabama 5% Alaska None - no state income tax Arizona None Arkansas 3.9% California 10.23% (bonus and earnings for stock options) / 6.6% (everything else) Colorado 4.4% Connecticut None Delaware ...
2024 Minimum Wage Table by State
* - applies to employers not covered or exempt from FLSA. FLSA employers must pay the current Federal minimum wage. State Minimum Wage Tipped Employee Minimum Wage Federal $7.25 $2.13 Alabama No state minimum wage law - use Federal amounts No state ...