Multi-Page Printing

2021 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 Page 8 December 20, 2021 Newsletter Index © 2021 American Payroll Institute, Inc. . withholding . . nexus guidance . . . 2, 7, 11, 13, 15 . . tax tables . . . 1 – S – South Carolina . forms . . SC W-4 (employee withholding allowance certificate) . . . 23 . payment of wages . . earned wage access proposal . . . 8 . withholding . . batch withholding program . . . 22 . . nexus guidance . . . 8, 17, 22 . . tax tables . . . 23 . . tax formula . . . 22, 23 South Dakota . wage/hour . . minimum wage . . . 19 . . tip credit . . . 19 – T – Tennessee . unemployment insurance . . taxable wage base . . . 3 . worker classification . . state agency agreements with federal DOL . . . 24 Texas . benefits . . Dallas paid sick leave, not in effect . . . 8 . . paid quarantine leave for first responders . . . 15 . . San Antonio paid sick leave, not in effect . . . 7 . child support . . withholding, gig workers . . . 16 . new hire reporting . . gig workers . . . 16 . unemployment insurance . . employer tax rates delayed . . . 5, 13 . . employer tax payments, due date extension . . . 6 . . pay data reporting . . . 21 . . voluntary contributions . . . 5, 6 . withholding . . earned income tax credit notice . . . 2 . worker classification . . state agency agreements with federal DOL . . . 24 – U – Unemployment insurance . multistate employees, four-factor test . . . 12 (Q&A) . potential FUTA credit reduction states for 2021 and 2022 . . . 3, 7, 17, 23, 24 . state FUA trust fund balances . . . 3, 17, 23 . state taxable wage bases for 2021 and 2022, comprehensive chart . . . 20 . voluntary contributions, comprehensive chart . . . 3 Utah . garnishments . . state agency tax levy . . . 8 . payment of wages . . earned wage access proposal . . . 5, 11, 23 . unemployment insurance . . taxable wage base for 2022 . . . 23 – V – Vermont . wage/hour . . minimum wage . . . 22 . . tip credit . . . 22 . withholding . . IRC references . . . 9, 13 . . nexus guidance . . . 14 . . supplemental wage tax rates . . . 1 . . tax tables . . . 1 Virgin Islands . unemployment insurance . . FUTA credit reduction for 2021 . . . 3, 7, 17, 23, 24 Virginia . benefits . . paid sick leave for home health workers . . . 9 . . retirement savings program . . . 17 . child support . . employer guide, lump sum payment reporting . . . 17 . forms . . 1099-NEC filing requirements . . . 2 . garnishments . . creditor garnishment limits . . . 6 . wage/hour . . overtime pay . . . 8, 13, 14 (Q&A), 15, 17 . withholding . . data breach notification requirements . . . 23 . . earned income tax credit notice . . . 2 . . recordkeeping, disaster preparedness . . . 24 . . tax guidance, worker classification . . . 21 . worker classification . . . 21 – W – Wage/hour . Daylight Saving Time . . . 5, 21 . Fair Labor Standards Act . . child labor work restrictions . . . 12 . . independent contractor rule rescinded . . . 7, 11 . . joint employer rule rescinded . . . 7, 16 . Juneteenth Holiday, federal and state payroll implications . . . 14 . state and local minimum wage and tip credit updates, comprehensive chart . . . 14, 24 . state time off to vote laws . . . 21 . tip credit, modified 80/20 rule . . . 22 Washington . benefits . . long-term care program . . . 10, 11, 17, 19, 24 . . paid family leave . . . 1, 3, 11, 12, 14, 24 . . paid sick leave . . . 13