Multi-Page Printing

© 2019 American Payroll Institute, Inc. January 7, 2019 • Volume 21 • Issue 1 PayState Update | 5 PayState Update—Publisher, Executive Director - Dan Maddux In-House Counsel and Government Relations/ Editorial Advisor - Michael P. O’Toole, Esq. Senior Director of Customer Service and Publications - Eileen Gaughran Director of Publications - Laura Lough, Esq. Managing Editor - Lia Coniglio, Esq. Editor - Mavanee Anderson, Esq. Graphic Designer - Caren J. Bennett Web Implementation - Rosemary Birardi and Edward Kowalski, Esq. PayState Update (ISSN 1526-1948) is published biweekly by the American Payroll Institute, Inc., in cooperation with The American Payroll Association, 660 North Main Avenue, Suite 100, San Antonio, TX 78205-1217 Tel: 210-226-4600 Fax: 210-226-4027. Subscription rate per year is $397.00. PayState Update is designed to provide authoritative information in regard to the subject matter covered. It is provided with the understanding that the publisher is not engaged in rendering legal, accounting or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. © Copyright 2019 American Payroll Institute, Inc. All rights reserved. Printed in the USA. electronically (this updates The Payroll Source®, §7.2-7). CDs will no longer be accepted. Previously, electronic reporting was encouraged. More information is available at http://uid. dli.mt.gov/Portals/55/Documents/Contributions-Bureau/ dli-uid-ui009.pdf [Adm. R. Mont. §24.11.2711 Department of Labor and Industry, Quarterly News, 4th Quarter 2018]. New state-specific employee withholding allowance certificate now available. Form MW-4, Montana Employee’s Withholding Allowance and Exemption Certificate, is now available on the Department of Revenue’s website at https:// app.mt.gov/myrevenue/Endpoint/Form/MW-4 (this updates information previously reported in PAYSTATE UPDATE, Issue 24, Vol. 20). Due to changes in federal tax laws, the federal Form W-4 should not be used by new employees to calculate state income tax withholding. If current employees are satisfied with their state withholding, they do not need to complete the new state form unless they are claiming an exemption from withholding. Employers must file the Form MW-4 with the DOR (by the last day of the payroll period in which it was received) if the employee is claiming more than 10 allowances or the employee is claiming one of the withholding exemptions listed in Section 2 of the form. If an employee does not complete the form, withhold state income tax as if the employee is single with zero withholding allowances. Exemptions from state withholding must be claimed annually [DOR, Tax News You Can Use, 12-13-18]. NEW YORK Proposed employee scheduling rule revised. Employers may submit comments on the revised rule regarding employee scheduling requirements via email to the Department of Labor (DOL) at hearing@labor. ny.gov by 1-11-19. The DOL issued proposed regulations revising call-in time requirements for certain industries, including fair scheduling requirements, in 2017. The DOL recently revised this proposal (see https://www.labor. ny.gov/workerprotection/laborstandards/pdfs/employee- scheduling-proposed-rule.pdf ) [New York State Register, Rulemaking Activities, DOL, Employee Scheduling (Call-In Pay), 12-12-18]. NORTH CAROLINA UI electronic/magnetic media filing threshold reduced. Effective for first quarter 2019 unemployment insurance (UI) reports, employers with 10 or more employees (previously 25 or more) must file electronically or via magnetic media (CD only this updates The Payroll Source®, §7.2-7) [H.B. 931, L. 2018 Division of Employment Security, Important Notice]. OHIO School district income tax rate changes for 2019. Effective for wages paid on or after 1-1-19, the Department of Taxation (DOT) issued a new chart detailing all of the school district income tax changes. Every employer that maintains an office or transacts business in Ohio that pays compensation to an employee who is a resident of a school district with an income tax must withhold income tax for that school district from the employee’s compensation [DOT, Email, 12-21-18]. OKLAHOMA UI contributions may be remitted by credit card. Employer unemployment insurance (UI) contributions may now be remitted via credit card (Discover, Mastercard, and Visa) through EZ Tax Express (see https://eztaxexpress.oesc. state.ok.us/). At the payment screen, employers will see the option to pay via credit card or ACH. RHODE ISLAND Form W-2 scam alert, small employers. The Department of Revenue’s Division of Taxation (DOT), along with the Internal Revenue Service, is urging small employers to be on guard against a growing wave of identity theft and Form W-2 scams [DOT, Blog, 12-6-18]. WASHINGTON Workers’ compensation payroll tax rates finalized for 2019. The Department of Labor and Industries (DLI) has announced the official 2019 workers’ compensation premium rates (see PAYSTATE UPDATE, Issue 22, Vol. 20). The rate consists of four components: (1) the accident fund premium (paid only by employers) (2) the medical aid premium (3) the supplemental pension assessment (the 2019 rate is $0.1120 per hour worked for employers and (4) the State at Work premium. One-half of certain premiums may be paid by employee contributions through payroll deductions [DLI, News Release, 12-3-18].