2025 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
© 2025 American Payroll Institute, Inc.
February 24, 2025 Newsletter Index Volume 27
References Are to Issue Number (Issues 1-4)
– A –
Alaska
.wage/hour
..white collar overtime exemption
thresholds ...3
Arizona
.payment of wages
..earned wage access ...4
– B –
Benefits
.state disability insurance contribution rates,
taxable wage bases for 2025 ...1
.state paid family and medical leave programs,
federal tax treatment guidance ...3
.state paid family leave program contributions
rates, taxable wage bases for 2025 ...1
– C –
California
.benefits
..paid family leave ...1
..San Francisco paid parental leave ...3
..state disability insurance ...1, 3
.pay data reporting ...4
.payment of wages
..earned wage access ...3
.unemployment insurance
..potential FUTA credit reduction for 2025 ...2
.wage/hour
..minimum wage
...Los Angeles County ...3
..white collar overtime exemption
thresholds ...3
.withholding
..disaster relief ...1, 2, 4
..earned income tax credit notice ...2
..employer guide for 2025 ...2
Child support
.electronic National Medical Support Notice
(e-NMSM) ...1
.Office of Child Support Services (OCSS) ...1
Colorado
.benefits
..paid family leave ...1
.wage/hour
..minimum wage
...Boulder (city) ...2
..white collar overtime exemption
thresholds ...3
.withholding
..earned income tax credit notice ...2
Connecticut
.benefits
..paid family leave ...1
.unemployment insurance
..potential FUTA credit reduction for 2025 ...2
.withholding
..employer withholding guide ...1
– D –
Daylight saving time ...4
Delaware
.benefits
..paid family leave ...1
.child support
..electronic National Medical Support Notice
(e-NMSM) ...1
District of Columbia
.benefits
..paid family leave ...1
– F –
Forms
.940 ...1
.940, Schedule A ...1
.state annual reconciliation returns, filing
deadlines ...1
.W-2
..state electronic and magnetic media filing
requirements ...2
– G –
Georgia
.withholding
..supplemental wage tax rate ...2
..tax tables ...2
– H –
Hawaii
.benefits
..state (temporary) disability insurance ...1
.unemployment insurance
..taxable wage base ...1
– I –
Idaho
.unemployment insurance
..taxable wage base ...1
Illinois
.wage/hour
..bonuses included in overtime, court case ...4
..subminimum wage phase-out ...4
© 2025 American Payroll Institute, Inc.
February 24, 2025 Newsletter Index Volume 27
References Are to Issue Number (Issues 1-4)
– A –
Alaska
.wage/hour
..white collar overtime exemption
thresholds ...3
Arizona
.payment of wages
..earned wage access ...4
– B –
Benefits
.state disability insurance contribution rates,
taxable wage bases for 2025 ...1
.state paid family and medical leave programs,
federal tax treatment guidance ...3
.state paid family leave program contributions
rates, taxable wage bases for 2025 ...1
– C –
California
.benefits
..paid family leave ...1
..San Francisco paid parental leave ...3
..state disability insurance ...1, 3
.pay data reporting ...4
.payment of wages
..earned wage access ...3
.unemployment insurance
..potential FUTA credit reduction for 2025 ...2
.wage/hour
..minimum wage
...Los Angeles County ...3
..white collar overtime exemption
thresholds ...3
.withholding
..disaster relief ...1, 2, 4
..earned income tax credit notice ...2
..employer guide for 2025 ...2
Child support
.electronic National Medical Support Notice
(e-NMSM) ...1
.Office of Child Support Services (OCSS) ...1
Colorado
.benefits
..paid family leave ...1
.wage/hour
..minimum wage
...Boulder (city) ...2
..white collar overtime exemption
thresholds ...3
.withholding
..earned income tax credit notice ...2
Connecticut
.benefits
..paid family leave ...1
.unemployment insurance
..potential FUTA credit reduction for 2025 ...2
.withholding
..employer withholding guide ...1
– D –
Daylight saving time ...4
Delaware
.benefits
..paid family leave ...1
.child support
..electronic National Medical Support Notice
(e-NMSM) ...1
District of Columbia
.benefits
..paid family leave ...1
– F –
Forms
.940 ...1
.940, Schedule A ...1
.state annual reconciliation returns, filing
deadlines ...1
.W-2
..state electronic and magnetic media filing
requirements ...2
– G –
Georgia
.withholding
..supplemental wage tax rate ...2
..tax tables ...2
– H –
Hawaii
.benefits
..state (temporary) disability insurance ...1
.unemployment insurance
..taxable wage base ...1
– I –
Idaho
.unemployment insurance
..taxable wage base ...1
Illinois
.wage/hour
..bonuses included in overtime, court case ...4
..subminimum wage phase-out ...4
