© 2025 American Payroll Institute, Inc.
April 7, 2025 Volume 27 Issue 7
PayrollOrg’s 2025 Capital Summit Highlights State Topics
On March 17-18, government representatives and
industry experts came together in Arlington, Virginia,
to provide insight into the latest developments affecting
the payroll profession at PayrollOrg’s Capital Summit.
Speakers touched on a variety of issues of interest to payroll
professionals, including challenges faced at the state level.
Paid leave
Tim Morris, CPP, CAS, CEBS, CFC, Legal Compliance
Director at ADP Inc., discussed state paid leave requirements
and useful management tools.
Morris said that because no nationwide law exists
that requires private employers to provide leave and as
states continue to enact mandates for employer-provided
leave, payroll professionals need to pay close attention to
definitions, thresholds, covered types of leave, and time-off
calculations. Morris provided information about state leave
programs, such as eligibility requirements, contribution
amounts, and filing and reporting requirements.
California, Colorado, Connecticut, Delaware, District of
Columbia, Maine, Maryland (effective 7-1-25), Massachusetts,
Minnesota (effective 1-1-26), New Jersey, New York,
Oregon, Rhode Island, Washington, and San Francisco have
established paid family and medical leave programs.
Considerations to ensure compliance. Morris pro-
vided considerations to ensure compliance, such as the
need to ensure an employee is eligible for the type of leave
requested and that the correct accrual formula is used in
calculating the leave. Morris explained that some states
have expanded the reasons to use leave, so it is important
to determine which law applies.
Wage garnishments
Christena Verrill, CPP, Payroll Manager at L.L. Bean, and
Nathan Willner, Esq., Vice President of Government Affairs at
the National Creditors Bar Association, shared information
from the perspectives of payroll and creditors/attorneys
regarding wage garnishments.
The speakers discussed the importance of determining
which state law applies. Generally, the state law that applies
is the one where the employee works because wage
garnishment laws are typically based on the location where
the wages are earned. However, the state from which the
garnishment order originates can also influence which laws
apply. If the order comes from a state different from where
the employee works, the employer may need to consider
both states’ laws.
Multistate employers. The speakers discussed
considerations for multistate employers and the importance
of determining which law applies to ensure compliance. The
speakers provided examples of variations in states’ laws,
such as certain states (like North Carolina) that allow some
garnishments without going through the court system.
The speakers also provided examples of state requirements
that can sometimes be difficult for payroll departments,
including Arizona’s requirement that responses be
notarized and Virginia using handwritten carbon copies of
garnishment documents.
Child support
Konitra K. Jack, MBA, Esq., Child Support Enforcement
Director of the Louisiana Department of Children and Family
Services, and Verrill discussed reporting and withholding of
lump-sum payments and new hire reporting of independent
contractors, among other topics.
Lump-sum payments. The speakers discussed
considerations around lump-sum payments and provided
information about the model legislation on managing lump-
sum payments, which creates a reporting threshold and
allows that after 15 days with no response, payments can
be released. The speakers also discussed withholding orders
that require 100% withholding on lump-sum payments and
said employers should follow applicable state law.
Independent contractors. The speakers discussed
variations in state laws related to independent contractor
new hire reporting and provided information about
the model legislation on independent contractor
reporting, which would help to standardize reporting
requirements among states. The speakers discussed
difficulties in managing new hire reporting faced by payroll
professionals, such as independent contractors being paid
through accounts payable and being unknown to the
payroll department.
State perspectives on the TCJA
Bruce Phipps, CPP, Senior Principal Product Manager
at Oracle, Cochair of the Government Relations Task Force
(GRTF) State and Local Topics Subcommittee discussed
potential impacts at the state level of expiring Tax Cuts
and Jobs Act (TCJA) provisions. Tax provisions that could
affect individual taxpayers involve standard deductions, the
child tax credit, and caps on mortgage interest, charitable
deductions, and state and local tax deductions. Phipps also
discussed considerations around the federal Form W-4,
Employee’s Withholding Certificate, which was redesigned
for changes made by the TCJA.
Pay transparency
Kathleen McLeod Caminiti, Esq., Partner and Cochair
of the Wage and Hour and Pay Equity Practice Groups, and
Eleanor F. Miller, Esq., Associate at Fisher &Phillips, LLP,
discussed the pressure on employers to ensure compliance
April 7, 2025 Volume 27 Issue 7
PayrollOrg’s 2025 Capital Summit Highlights State Topics
On March 17-18, government representatives and
industry experts came together in Arlington, Virginia,
to provide insight into the latest developments affecting
the payroll profession at PayrollOrg’s Capital Summit.
Speakers touched on a variety of issues of interest to payroll
professionals, including challenges faced at the state level.
Paid leave
Tim Morris, CPP, CAS, CEBS, CFC, Legal Compliance
Director at ADP Inc., discussed state paid leave requirements
and useful management tools.
Morris said that because no nationwide law exists
that requires private employers to provide leave and as
states continue to enact mandates for employer-provided
leave, payroll professionals need to pay close attention to
definitions, thresholds, covered types of leave, and time-off
calculations. Morris provided information about state leave
programs, such as eligibility requirements, contribution
amounts, and filing and reporting requirements.
California, Colorado, Connecticut, Delaware, District of
Columbia, Maine, Maryland (effective 7-1-25), Massachusetts,
Minnesota (effective 1-1-26), New Jersey, New York,
Oregon, Rhode Island, Washington, and San Francisco have
established paid family and medical leave programs.
Considerations to ensure compliance. Morris pro-
vided considerations to ensure compliance, such as the
need to ensure an employee is eligible for the type of leave
requested and that the correct accrual formula is used in
calculating the leave. Morris explained that some states
have expanded the reasons to use leave, so it is important
to determine which law applies.
Wage garnishments
Christena Verrill, CPP, Payroll Manager at L.L. Bean, and
Nathan Willner, Esq., Vice President of Government Affairs at
the National Creditors Bar Association, shared information
from the perspectives of payroll and creditors/attorneys
regarding wage garnishments.
The speakers discussed the importance of determining
which state law applies. Generally, the state law that applies
is the one where the employee works because wage
garnishment laws are typically based on the location where
the wages are earned. However, the state from which the
garnishment order originates can also influence which laws
apply. If the order comes from a state different from where
the employee works, the employer may need to consider
both states’ laws.
Multistate employers. The speakers discussed
considerations for multistate employers and the importance
of determining which law applies to ensure compliance. The
speakers provided examples of variations in states’ laws,
such as certain states (like North Carolina) that allow some
garnishments without going through the court system.
The speakers also provided examples of state requirements
that can sometimes be difficult for payroll departments,
including Arizona’s requirement that responses be
notarized and Virginia using handwritten carbon copies of
garnishment documents.
Child support
Konitra K. Jack, MBA, Esq., Child Support Enforcement
Director of the Louisiana Department of Children and Family
Services, and Verrill discussed reporting and withholding of
lump-sum payments and new hire reporting of independent
contractors, among other topics.
Lump-sum payments. The speakers discussed
considerations around lump-sum payments and provided
information about the model legislation on managing lump-
sum payments, which creates a reporting threshold and
allows that after 15 days with no response, payments can
be released. The speakers also discussed withholding orders
that require 100% withholding on lump-sum payments and
said employers should follow applicable state law.
Independent contractors. The speakers discussed
variations in state laws related to independent contractor
new hire reporting and provided information about
the model legislation on independent contractor
reporting, which would help to standardize reporting
requirements among states. The speakers discussed
difficulties in managing new hire reporting faced by payroll
professionals, such as independent contractors being paid
through accounts payable and being unknown to the
payroll department.
State perspectives on the TCJA
Bruce Phipps, CPP, Senior Principal Product Manager
at Oracle, Cochair of the Government Relations Task Force
(GRTF) State and Local Topics Subcommittee discussed
potential impacts at the state level of expiring Tax Cuts
and Jobs Act (TCJA) provisions. Tax provisions that could
affect individual taxpayers involve standard deductions, the
child tax credit, and caps on mortgage interest, charitable
deductions, and state and local tax deductions. Phipps also
discussed considerations around the federal Form W-4,
Employee’s Withholding Certificate, which was redesigned
for changes made by the TCJA.
Pay transparency
Kathleen McLeod Caminiti, Esq., Partner and Cochair
of the Wage and Hour and Pay Equity Practice Groups, and
Eleanor F. Miller, Esq., Associate at Fisher &Phillips, LLP,
discussed the pressure on employers to ensure compliance
