Your Guide to Year-End 2023: Bonuses
ThomsonReuters
NOVEMBER 27, 2023
Payroll Guide ¶ 4100 et seq. The Quick Reference Chart found at Payroll Guide ¶ 5021 is a great at-a-glance guide for state supplemental wage withholding compliance requirements. For payments issued on a one-time basis separate from a regularly scheduled payroll, several states have requirements for withholding rates.
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