DIGEST OF KEY TOPICS

12 Month Topic Index

Auto Mileage Rates (IRS)
Effective 1/1/2012
Effective 7/1/11
Bonus, Withholding Tax Alternatives (SEE Supplemental Wage Payment)
“Catch-up” Contributions (SEE Pension Plan Contribution Limits)
Changes in 2011 Payments & Withholding, Employees & Retirees
Connecticut, Revises 2011 Withholding Effective 8/1/11
Deferred Compensation Plans (SEE Pension Plan Contribution Limits)
De Minimus Fringe Benefits
Disaster Planning, Tips for
Employee vs. Independent Contractor
Federal Annual Amounts and Limits
Adoption Assistance
Health Savings Accounts
Qualified Transportation Limits
Withholding Allowance Amount
Federal Mileage Rates (SEE Auto Mileage Rates)
Federal Umemployment Tax FUTA Surtax Expired 6/30/11
Federal Withholding Compliance
Garnishment Orders: Employer Basics
Illinois, Civil Unions Legalized
Income Tax Rates Extended Effec. 1/1/11 ( SEE Social Security, Employee Tax Rate Decreases)
Independent Contractor vs. Employee
Medicare Taxable Wages
Michigan, Scheduled 10/1/11 Tax Rate Decrease Delayed
Minimum Wage Rates - Changes (including maximum tip credit, if applicable)
Arizona - Effective 1/1/12
Colorado - Effective 1/1/12
Florida – Effective 1/1/12
Montana - Effective 1/1/12
Ohio - Effective 1/1/12
Oregon - Effective 1/1/12
Vermont - Effective 1/1/12
Washington - Effective 1/1/12
Minimum Wage — When Federal and State Do Not Agree
New York Marriage Equality Act Effective 7/24/11
New York State & Yonkers Withholding Tax Changes Effective 1/1/12
New York, Yonkers Tax Rate Increase for 2011 (SEE Yonkers, NY Tax Rate Increase for 2011)
Nonstatutory Employees (SEE Statutory and Nonstatutory Employees)
North Dakota, Revises 2011 Withholding Tables
Pension Plan Contribution Limits
2011/2012 contribution limits
Philadelphia Scheduled Wage Tax Rate Decreases Eliminated Effective 7/1/11
Recordkeeping, Employer Requirements
Recordkeeping For Employment Taxes and Information Reporting
Social Security, Employee Tax Rate Decrease Effective 1/1/12 to 2/29/12
Social Security Taxable Wages (Also see Social Security, Employee Tax Rate Decrease Effective 1/1/12 to 2/29/12)
State Disability Insurance
State Unemployment Insurance
Statutory and Nonstatutory Employees
Taxable wage limit table 2012
Supplemental Wage Payment, Withholding Tax Alternatives
SUI (See State Unemployment Insurance)
Tip Credit Defined
Tip Credit Amounts (See Minimum Wage Rate Changes)
Withholding (See Federal Withholding Compliance)
Yonkers, NY Tax Rate Increase for 2011
Yonkers, NY Withholding Tax Changes Effective 1/1/12 (See New York State & Yonkers Withholding Tax Changes Effective 1/1/12)