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ii APA’S GUIDE TO STATE PAYROLL LAWS TABLE OF CONTENTS State Code Abbreviations. ...................................................................................................................v Abbreviations of State Administrative Codes and Regulations. ................................................... viii Section 1: Wage and Hour Issues 1.1 – Minimum Wage Rates and Tip Credit Amounts...........................................................................1-1 1.2 – Overtime Pay and Meal and Rest Period Requirements...........................................................1-53 1.3 – White Collar Overtime Exemption Rules. ..................................................................................1-89 1.4 – Child Labor Work Hour Restrictions........................................................................................1-125 1.5 – Wage-Hour Recordkeeping Requirements and Penalties. ......................................................1-137 1.6 – Penalties for Minimum Wage, Overtime, and Child Labor Work Hour Violations. ...................1-167 1.7 – Jury Duty Pay Laws ................................................................................................................1-181 1.8 – Time Off to Vote Laws..............................................................................................................1-199 1.9 – Call-In Time Requirements......................................................................................................1-209 Section 2: Payment of Wages 2.1 – Pay Frequency Requirements.................................................................................................... 2-1 2.2 – Wage Payment Methods and Pay Statement Requirements. .................................................. 2-29 2.3 – Pay Rate Notice Requirements ............................................................................................... 2-51 2.4 – Electronic Pay Statements....................................................................................................... 2-59 2.5 – Paying Terminated Employees................................................................................................. 2-65 2.6 – Payment of Wages Owed to Deceased Employees................................................................. 2-91 2.7 – Payment of Unclaimed Wages................................................................................................. 2-99 2.8 – Direct Deposit Employer Requirements................................................................................. 2-121 2.9 – Electronic Paycards. .............................................................................................................. 2-129 2.10 – SSN Use Restrictions. ......................................................................................................... 2-151 2.11 – Deductions From Wages...................................................................................................... 2-175 Section 3: Income Tax Withholding Requirements 3.1 – Withholding on Residents, Nonresidents, and Expatriates. ....................................................... 3-1 3.2 – Income Tax Depositing and Filing Requirements..................................................................... 3-25 3.3 – Electronic Funds Transfer Requirements. ................................................................................ 3-63 3.4 – States Following Federal Law.................................................................................................. 3-75 3.5 – Taxation of Selected Fringe Benefits........................................................................................ 3-79 3.6 – Taxation of Salary Deferrals to Cafeteria Plans and §401(k) Plans......................................... 3-89 3.7 – Treatment of Supplemental Wages.......................................................................................... 3-97 3.8 – Employee Withholding Allowance Certificates....................................................................... 3-109 3.9 – Nonresident Military Spouse Exemption Certificates............................................................. 3-125 3.10 – W-2s to Current and Terminated Employees........................................................................ 3-129 3.11 – Severance Pay..................................................................................................................... 3-133 3.12 – Income Tax Withholding Recordkeeping Requirements....................................................... 3-135