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2020 Issues 1 • 2 • 3 • 4 • 5 • 6 • 7 • 8 • 9 • 10 • 11 • 12 • 13 • 14 • 15 • 16 • 17 • 18 • 19 • 20 • 21 • 22 • 23 • 24 Newsletter Index December 14, 2020 Page 5 © 2020 American Payroll Institute, Inc. . worker classification . . agreement with federal DOL, renewal . . . 5 – M – Maine . benefits . . kin care . . . 6 . . paid leave . . . 6, 12, 23 . unemployment insurance . . employer experience rating . . . 6, 11 . . rate notices . . . 3 . wage/hour . . minimum wage . . . 21 . . tip credit . . . 21 . . white collar exemption thresholds . . . 1 . withholding . . IRC references, CARES Act . . . 14 . . nexus guidance . . . 21 . . nonresident disaster relief workers . . . 10 . . residency definition proposal . . . 23 . . tax tables . . . 23 Maryland . benefits . . Montgomery County paid sick leave . . . 6, 12 . . paid sick leave . . . 6, 12 . payment of wages . . pay statements, tipped employees . . . 3 . withholding . . disaster relief . . . 6, 9 . . earned income tax credit notice . . . 1 . . local taxes . . . county income tax . . . 2 . . nexus, telecommuting employees and COVID-19 . . . 7 (Q&A), 9 . wage/hour . . Montgomery County minimum wage . . . 13 . . Montgomery County tip credit . . . 13 Massachusetts . benefits . . paid family and medical leave . . . 1, 2, 11, 12, 15, 18, 19, 22 . . paid sick leave . . . 6, 7, 12 . . school activity leave . . . 6 . forms . . 1099-NEC reporting, paid family and medical leave . . . 12 . garnishments . . creditor garnishments, COVID-19 guidance . . . 8, 9, 18 . . student loan relief . . . 10 . unemployment insurance . . employer experience rating . . . 10, 11 . . filing and payment, deadline extension . . . 6 . . FUA loan . . . 11, 17, 23 . wage/hour . . penalties for lost wages, retaliation-related loss . . . 5 . . premium pay, new public holiday . . . 16 . . reporting time pay . . . 6 . withholding . . IRC references, CARES Act . . . 15 . . nexus guidance . . . 9, 15, 21, 24 . . tax tables . . . 1 . worker classification . . . 15 Michigan . benefits . . paid sick leave . . . 6, 12, 19, 22 . unemployment insurance . . employer charges waived, COVID-19 . . . 11 . wage/hour . . child labor . . . 13 . withholding tax . . disaster relief . . . 6 . . installment payment option . . . 12 . . local taxes . . . Detroit city income tax . . . 12 . . . nexus guidance . . . 8 Minnesota . benefits . . Duluth paid sick leave . . . 1, 6, 7, 12 . . kin care . . . 6 . . Minneapolis paid sick leave . . . 6, 7, 12, 13 . . state paid sick leave . . . 9 . . St. Paul paid sick leave . . . 6, 9, 12 . garnishments . . creditor garnishments, COVID-19 guidance . . . 8 . . tax levies, COVID-19 guidance . . . 8 . unemployment insurance . . employer experience rating . . . 6, 11 . . FUA loan . . . 17, 23 . wage/hour . . minimum wage . . . Minneapolis minimum wage . . . 13 . . . state minimum wage . . . 15 (Q&A), 19 . . . St. Paul minimum wage . . . 13 . . . training wage . . . 19 . . . youth wage . . . 19 . withholding . . computer formula . . . 1 . . employer webinars . . . 14 . . federal deferral not applicable to state taxes . . . 19 . . nexus guidance . . . 9 . . supplemental wage tax rate . . . 1 . . tax tables . . . 1 Mississippi . withholding . . nexus, telecommuting employees and COVID-19 . . . 7 . . payment deadline extension . . . 7 Missouri . garnishments . . Jackson County, suspension . . . 9 . . stay of orders, expiration . . . 14 . payment of wages . . PPP loan wage payments, notification to employees . . . 11 . unemployment insurance . . employer charges waived, COVID-19 . . . 11 . . payment deadline extension . . . 8