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iii Section 4: Year-End Reporting Requirements 4.1 – Annual Reconciliation Forms. .................................................................................................... 4-1 4.2 – Electronic and Magnetic Media W-2 Reporting Requirements. ................................................. 4-5 4.3 – State Earned Income Tax Credit Notice Requirements. .......................................................... 4-23 Section 5: New Hire Reporting 5.1 – New Hire Reporting Requirements and Methods. ..................................................................... 5-1 5.2 – Independent Contractor New Hire Reporting Requirements and Methods.............................. 5-13 5.3 – State Employment Verification Laws........................................................................................ 5-25 Section 6: Child Support Withholding Rules 6.1 – Child Support Withholding Laws................................................................................................ 6-1 6.2 – Definitions of Income and Disposable Earnings...................................................................... 6-25 6.3 – State Disbursement Units........................................................................................................ 6-37 6.4 – Electronic Child Support Payments. ........................................................................................ 6-61 6.5 – Lump Sum Payments. ............................................................................................................. 6-77 Section 7:Garnishments 7.1 – Creditor Garnishment Withholding Rules. ...................................................................................7-1 7.2 – Voluntary Wage Assignment Withholding Rules........................................................................7-31 7.3 – State Tax Levy Withholding Rules. ............................................................................................7-47 Section 8: State Unemployment Insurance 8.1 – Determining Employment Status Under State Unemployment Insurance Laws........................ 8-1 8.2 – Unemployment Insurance Taxable Wage Bases, Contribution Rates, and Experience Rating Methods.............................................................................................. 8-7 8.3 – Voluntary Contributions and the Joint Account Option............................................................. 8-17 8.4 – Quarterly Wage Reporting Magnetic Media/Electronic Filing Requirements. .......................... 8-23 8.5 – Unemployment Insurance Recordkeeping Requirements. ...................................................... 8-35 8.6 – Employer SUTA Dumping Penalties. ....................................................................................... 8-57 Section 9: State Disability Insurance and Paid Family/Sick Leave 9.1 – State Disability Insurance and Paid Family Leave Laws............................................................ 9-1 9.2 – State/City Paid Sick Leave Requirements. .............................................................................. 9-15 Section 10: Multiple Worksite Reporting 10.1 – States With Mandatory Multiple Worksite Reporting.............................................................. 10-1 Section 11: Workers’ Compensation 11.1 – Workers’ Compensation Premium Calculations: State Variations on Included and Excluded Earnings........................................................................................................... 11-1 11.2 – States With a Workers’ Compensation Payroll Tax................................................................. 11-11 Section 12: Miscellaneous State Payroll Taxes 12.1 – Miscellaneous State Payroll Taxes......................................................................................... 12-1 APA's Guide to State Payroll Laws