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P.A.Y. · Free employer resource

Employer registration, one account at a time

A new employee, remote-work move or acquisition can change the accounts an employer needs. Start with the facts, then use the official agency guidance for each program. This free directory covers all 50 states and Washington, D.C.; it does not submit an application or decide your obligations.

A state selection is a research starting point. It does not establish tax nexus, worker status, unemployment coverage, registration, a filing deadline or a private employer rate.

Four questions; sometimes several accounts

State income-tax withholding

Research whether the employer must or may withhold for the actual work/residence arrangement, and which account and employee certificate apply. States without a broad wage-income tax can still have unemployment, employer payroll or other programs.

Unemployment / SUI

Determine covered employment and reporting state, then use the appropriate employer registration or liability-determination process. Employer-specific experience rates and reimbursing arrangements are separate from the public new-employer schedule.

City, county and special-district programs

Check local income withholding, occupational taxes and employer-only payroll programs where relevant. The collector or administrator may differ from the state. An employee deduction, employer payroll tax, business license and net-profit tax are not interchangeable accounts.

A practical registration review

1. Build a dated work-and-business fact sheet

Record the legal employer, business locations, where services are actually performed, employee residence and changes during the year. Identify temporary travel, remote arrangements, first wages, planned hiring and any acquisition or predecessor. Use precise local jurisdictions when researching; a state or ZIP code alone may be insufficient. Keep that information in your own approved records, not on this page.

2. Confirm the worker and employer category

Federal employment-tax classification and state unemployment or wage-law tests are separate questions. A contractor label or a payroll-vendor setting is not the determination. Household, agricultural, nonprofit, governmental, tribal, successor and reimbursing employers may have different agency routes.

4. Resolve multi-state questions before selecting accounts

Review state wage sourcing, employer withholding rules, residence, reciprocal agreements and any required employee certificate. Separately determine the state for unemployment reporting under its localization rules. Do not use a resident-credit assumption or a convenience-of-employer rule as a shortcut for either UI coverage or every registration decision.

5. Confirm the official registration path

Start from the agency guidance linked below. Check whether you need a new employer account, an added tax type, a location update or a successor change. Confirm who is authorized to act and what evidence the agency requires. An agent or payroll service may need its own authorization; do not share an employer password.

6. Reconcile the agency confirmation with payroll

Use your actual agency confirmation and effective dates to verify the legal entity, program, account type, reporting frequency and rate notice in payroll. Resolve conflicting or missing evidence before treating a vendor setup screen as complete. Preserve the confirmation in your own approved system.

7. Plan the first filing and ongoing changes

Read the program’s current instructions for first filings, reporting periods, payments, zero or final returns and changes of address, ownership or work location. Registration, filing, payment and closing an account are different actions; this directory does none of them.

Official state sources: 50 states and D.C.

Open a jurisdiction to see its source links and the boundaries of this review. No selection is sent to a server, and no employer data is requested.

Filters this directory on your device. Do not enter an account number, address or other private information.

51 jurisdictions shown.

Alabama AL · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Alaska AK · Official-link starting point

Income-tax withholding / state tax review

State tax / other payroll-program review

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • This state does not impose a broad individual wage-income tax. Employer unemployment, other payroll taxes and another jurisdiction’s withholding rules still require separate review.
  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Arizona AZ · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Arkansas AR · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

California CA · Detailed review

Income-tax withholding / state tax review

EDD employer payroll-tax account for applicable PIT withholding

Review EDD coverage/entity rules; use the correct commercial, household, nonprofit, public or PIT-only route.

  • Registering a user login and registering a payroll-tax account are separate steps. Public guides read; portal returned Login Error.

Unemployment account

EDD UI employer account within payroll-tax registration

Determine tax-rated versus eligible reimbursable status; do not create duplicate accounts solely for selecting California.

  • No employer account or assigned contribution rate was inspected.

Leave and disability programs

California SDI, including DI and PFL

Review covered-worker exceptions and approved voluntary plans.

  • Employee SDI funds DI/PFL. SDI is included in the EDD payroll-tax deposit path; do not confuse a benefit-claim SDI Online login with payroll-tax registration.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • No municipality-specific payroll-registration guide verified in this bounded review. Local licenses, business taxes and special rules remain conditional and unverified; this is not a no-local-tax conclusion.
Source review dates and limits

Colorado CO · Detailed review

Income-tax withholding / state tax review

DOR wage-withholding account

Required if Colorado withholding applies. In-state businesses may use MyBizColorado or CR0100; out-of-state businesses should use CR0100.

  • No account fee/renewal per DOR; portal flow not verified. Do not equate Revenue Online credentials with the withholding account.

Unemployment account

CDLE UI employer account

Determine UI liability; use the current new-employer route or associate an existing account, rather than duplicating one.

  • Current registration instructions require direct confirmation with the agency. MyUI handles UI separately from DOR withholding/FAMLI.

Leave and disability programs

Colorado FAMLI

Review covered-employer, local-government, self-employed and approved private-plan conditions; selection of Colorado alone does not establish every duty.

  • Separate My FAMLI+ Employer route from MyUI Employer+ and DOR. Public login visible only; no registration or private-plan status verified.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Denver occupational-privilege taxes have municipal reporting; official return directs eBizTax registration. Apply only after reviewing actual Denver work/taxability conditions.
  • No universal Colorado local-tax account inferred. Other cities, including any changed/repealed programs, are outside this bounded verification.
Source review dates and limits

Connecticut CT · Detailed review

Income-tax withholding / state tax review

DRS withholding account

Review office/business nexus and employer withholding status; special nonpayroll/entity situations need separate guidance.

  • Official DRS guide links myconneCT; registration form was not independently verified. Existing DRS businesses may add withholding instead of duplicating registration.

Unemployment account

DOL UI employer account

Use New Employer Apply Here if no employer account number. Review entity/worker/liability conditions rather than assigning every selected state a rate.

  • Public landing verified only; no application, account or assigned rate verified.

Leave and disability programs

Connecticut Paid Leave

Covered employers with Connecticut employees must use the Authority’s separate registration; review coverage and governmental/private-plan rules.

  • This is distinct from DRS withholding and DOL UI. Using a payroll provider does not eliminate the employer registration obligation.
  • Anticipating a private-plan application does not remove the registration step. No plan/account was created.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • No separate municipal payroll-withholding registration tool was verified in this bounded review. This is an explicit coverage gap, not a conclusion that all local licenses or taxes are absent.
Source review dates and limits

Delaware DE · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

Delaware Paid Leave

Confirm covered employment, employer/worker exclusions, account/insurance requirements and any approved alternative plan using the current agency instructions.

  • Review employer-size, covered-worker and private-plan conditions. Initial LaborFirst business registration and Paid Leave enrollment are distinct; employer/authorized-agent responsibilities differ.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

District of Columbia DC · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

Paid Family Leave

Confirm covered employment, employer/worker exclusions, account/insurance requirements and any approved alternative plan using the current agency instructions.

  • Review covered employment and the DOES employer account/reporting requirements. Paid Leave tax and UI remain separate programs even when administered through an employer portal.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Florida FL · Official-link starting point

Income-tax withholding / state tax review

State tax / other payroll-program review

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • This state does not impose a broad individual wage-income tax. Employer unemployment, other payroll taxes and another jurisdiction’s withholding rules still require separate review.
  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Georgia GA · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Hawaii HI · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

Temporary Disability Insurance

Confirm covered employment, employer/worker exclusions, account/insurance requirements and any approved alternative plan using the current agency instructions.

  • Review eligible employment and insured or approved self-insured TDI coverage. This is an insurance/coverage obligation, not a substitute for the UI or withholding account.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Idaho ID · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Illinois IL · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Indiana IN · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Iowa IA · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Kansas KS · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Kentucky KY · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Review the particular city and county for occupational withholding, business-license and other local taxes. State withholding registration does not establish every local account.
  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Louisiana LA · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Maine ME · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

Paid Family and Medical Leave

Confirm covered employment, employer/worker exclusions, account/insurance requirements and any approved alternative plan using the current agency instructions.

  • Review the separate Paid Leave contribution account, covered wages and approved private-plan substitution. Current employer guidance identifies contributions from 2025 and benefits beginning in 2026; this is not a UI rate.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Maryland MD · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

Family and Medical Leave Insurance — announced future phase

Confirm covered employment, employer/worker exclusions, account/insurance requirements and any approved alternative plan using the current agency instructions.

  • Current agency guidance schedules contributions for January 2027 and benefits for January 2028. Confirm current registration and implementation instructions; do not start 2026 deductions by treating an announced future phase as already effective.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Massachusetts MA · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

Paid Family and Medical Leave

Confirm covered employment, employer/worker exclusions, account/insurance requirements and any approved alternative plan using the current agency instructions.

  • Review PFML contribution-account registration through MassTaxConnect separately from leave administration and private-plan exemptions. Current guidance separates the contribution account from DFML exemption/leave-administrator functions.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Michigan MI · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Minnesota MN · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

Paid Leave

Confirm covered employment, employer/worker exclusions, account/insurance requirements and any approved alternative plan using the current agency instructions.

  • Current employer guidance covers UI and Paid Leave registration where either law covers employees. Confirm account settings and program obligations separately; one program’s rate or exemptions do not establish another’s.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Mississippi MS · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Missouri MO · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Montana MT · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Nebraska NE · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Nevada NV · Official-link starting point

Income-tax withholding / state tax review

State tax / other payroll-program review

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • This state does not impose a broad individual wage-income tax. Employer unemployment, other payroll taxes and another jurisdiction’s withholding rules still require separate review.
  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

New Hampshire NH · Official-link starting point

Income-tax withholding / state tax review

State tax / other payroll-program review

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • This state does not impose a broad individual wage-income tax. Employer unemployment, other payroll taxes and another jurisdiction’s withholding rules still require separate review.
  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

New Jersey NJ · Detailed review

Income-tax withholding / state tax review

NJ tax/employer registration for payroll withholding

Select the correct entity/payroll circumstances; formation/authorization and tax registration are separate steps.

  • Public first-step page only; no input, account or filing. A pre-existing business may need an amended employer registration rather than a duplicate.

Unemployment account

State employer contribution account and wage reporting

Determine covered employer/worker status and applicable UI/WF/DI/FLI programs; NJ-REG precedes Employer Accounts access.

  • Employer Access is a subsequent account-management function; it is not a substitute for NJ-REG.

Leave and disability programs

Temporary Disability Insurance / Family Leave Insurance

Review state-plan coverage, governmental exceptions and approved private-plan status.

  • State-plan contributions accompany applicable employer reporting. A private plan requires agency approval; NJ-REG alone is not private-plan approval.
  • TDI and FLI have separate employer/employee contribution treatment. Do not copy an employer UI rate into either program.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Newark and Jersey City publish separate municipal payroll-tax registration routes. These are conditional locality checks, not statewide registrations.
  • Jersey City explicitly prohibits passing its employer payroll tax to employees. Review actual city coverage/exemptions; no local rate is inferred from a mailing ZIP alone.
Source review dates and limits

New Mexico NM · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

New York NY · Detailed review

Income-tax withholding / state tax review

NYS withholding and wage-reporting registration

Review employer nexus, employee residence/work, entity type and the agency’s rules before selecting accounts. General business route differs from governmental, nonprofit, agricultural, household and tribal employers.

  • Verified public NYBE overview only; no sign-in or application transaction.
  • NYC/Yonkers personal withholding is addressed by state withholding guidance; do not assume a separate city payroll account.

Unemployment account

UI liability determination and employer account

Use the applicable employer-type registration so NYSDOL determines liability; acquisitions/successors need separate review.

  • The public NYBE page says its NYS 100 application is separate from the Unemployment Services upgrade. This is not proof of current processing time or account access.

Leave and disability programs

Disability Benefits / Paid Family Leave

Check WCB coverage, employee/employer exceptions and the insurer or approved self-insured plan.

  • Coverage is an insurance arrangement; PFL is typically a rider on disability coverage. Combined NYS 100 tax registration does not itself purchase or prove coverage.
  • Use the agency’s current instructions for the required coverage or approval process.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Review NYC/Yonkers withholding with the official state rules. The linked state jurisdiction tool is a lookup, not an automatic account-registration decision.
  • MCTMT requires a separate employer payroll-expense/covered-location/exemption review. Use the current state page; do not apply it to every NY employer.
Source review dates and limits

North Carolina NC · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

North Dakota ND · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Ohio OH · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Identify the municipality and its current administrator for registration. Municipal income tax is separate from state/school-district withholding and municipal net-profit taxes; do not treat those as one account.
  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Oklahoma OK · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Oregon OR · Detailed review

Income-tax withholding / state tax review

Oregon BIN / combined employer payroll registration

Employers with employees working in Oregon should review registration and corporate-officer rules before paychecks; use official combined registration/Revenue Online instructions.

  • BIN is payroll-report identity, not a guarantee every tax component applies. State income withholding, Statewide Transit Tax and district/employer components differ.

Unemployment account

OED UI with combined employer registration/BIN and Frances access

Review tax-paying/reimbursing, worker and business changes before registering a duplicate account.

  • Frances is used for employer reports/letters; account access and the assigned rate were not independently verified. Revenue Online payment and Frances reporting functions should not be conflated.

Leave and disability programs

Paid Leave Oregon

Review covered employers/workers, equivalent plans and employer-size rules.

  • Frances handles contribution reporting. Small-employer employer-share exemption does not automatically remove employee withholding/reporting. Paid Leave contributions are separate from UI despite combined reporting.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Review TriMet/Lane district employer payroll taxes separately from employee Statewide Transit Tax.
  • Metro SHS/Multnomah PFA withholding uses Portland Revenue Division guidance and actual local conditions. 2026 indexed thresholds must not be copied from 2021–2025 rows. No universal municipal duty inferred.
Source review dates and limits

Pennsylvania PA · Detailed review

Income-tax withholding / state tax review

Employer withholding account

Review covered compensation, residence/work, reciprocity and entity facts before setting up tax withholding.

  • Official hiring page links myPATH; the registration portal was not independently verified.

Unemployment account

UC employer registration followed by UCMS tax-account management

Use the myPATH business-tax application for applicable UC registration. Covered services and employer financing/status must be assessed.

  • UCMS public login/help was observed, but private account data was not accessed. UC benefits charge responses use a different system; do not confuse them with UC tax management.

Leave and disability programs

Paid family-care leave / disability account check

No statewide paid-family-leave contribution account is established by this reviewed set.

  • The reviewed agency page says paid family-care leave is not required generally under state law. This is not a finding that all leave rights, local sick-time ordinances, employer plans or workers’ compensation obligations are absent.
  • Do not create a made-up PFML/SDI account from the state selection alone.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Use DCED address/PSD and tax-collector tools to identify the local EIT/LST registration route for an actual worksite/residence.
  • Philadelphia has its own Wage Tax/Tax Center route and covered resident/nonresident rules. Check the city page separately; do not treat every PA locality as identical.
Source review dates and limits

Rhode Island RI · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

Temporary Disability / Caregiver Insurance

Confirm covered employment, employer/worker exclusions, account/insurance requirements and any approved alternative plan using the current agency instructions.

  • Review Employer Tax registration, employee deductions and required reporting separately from employer UI/job-development components. A TDI employee deduction is not the employer’s assigned UI rate.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

South Carolina SC · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

South Dakota SD · Official-link starting point

Income-tax withholding / state tax review

State tax / other payroll-program review

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • This state does not impose a broad individual wage-income tax. Employer unemployment, other payroll taxes and another jurisdiction’s withholding rules still require separate review.
  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Tennessee TN · Official-link starting point

Income-tax withholding / state tax review

State tax / other payroll-program review

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • This state does not impose a broad individual wage-income tax. Employer unemployment, other payroll taxes and another jurisdiction’s withholding rules still require separate review.
  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Texas TX · Official-link starting point

Income-tax withholding / state tax review

State tax / other payroll-program review

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • This state does not impose a broad individual wage-income tax. Employer unemployment, other payroll taxes and another jurisdiction’s withholding rules still require separate review.
  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Utah UT · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Vermont VT · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Virginia VA · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Washington WA · Detailed review

Income-tax withholding / state tax review

Review current Washington individual income-tax status before assuming a withholding account

No 2026 wage income-tax registration is created by this matrix. Current DOR page is link-only and future effective-year legislation must not be applied early.

  • Direct page review was limited. Separate UI, Paid Leave, WA Cares and local employer taxes are not individual wage-income-tax withholding.

Unemployment account

ESD employer account through Business License Application/endorsement review

Review covered services, corporate officer/nonprofit and other exceptions. Use DOR employment application route; an ESD liability decision/account is separate from merely possessing a UBI.

  • Official registration rule read; DOR application landing blocked. Do not claim application acceptance or every endorsement from one state selection.

Leave and disability programs

Washington Paid Family and Medical Leave and WA Cares

Review each program’s employer/worker coverage, exemption and voluntary-plan conditions.

  • Official guides identify a combined Paid Leave/WA Cares wage report distinct from UI/EAMS. Public account instructions are link-only; no SAW/Paid Leave account or exemptions verified.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Seattle has a conditional employer payroll-expense tax and municipal FileLocal route; it is not automatically an employee withholding tax.
  • Direct page review was limited, so current threshold/rate/customer-account details remain agency lookup rather than calculated advice. Other cities not exhaustively checked.
Source review dates and limits

West Virginia WV · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Wisconsin WI · Official-link starting point

Income-tax withholding / state tax review

State wage-income-tax withholding account research

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

Wyoming WY · Official-link starting point

Income-tax withholding / state tax review

State tax / other payroll-program review

Determine whether withholding and registration apply from the actual employer/worker facts and current agency rules; no obligation is inferred from a state selection alone.

  • This state does not impose a broad individual wage-income tax. Employer unemployment, other payroll taxes and another jurisdiction’s withholding rules still require separate review.
  • The link is employer tax guidance, or a broader agency starting point where noted. Confirm the required account and current registration route with the agency.
  • An employee withholding certificate, vendor setup or federal EIN is not evidence that a required state account has been opened.

Unemployment account

Employer unemployment/SUI account research

Determine covered employment and the UI reporting state separately from income-tax residency/withholding. No rate or registration duty is inferred from residence alone.

  • An EIN, payroll vendor setup or another state account does not by itself establish this account.
  • A listed agency source is not a claim that a login, application or rate-review destination was live-tested.

Leave and disability programs

No state-specific program is verified in this row. This is an explicit research gap, not a finding that no program applies.

Paid family/medical leave insurance, disability coverage, paid-sick-time rules, workers’ compensation and employer PTO are distinct. Listed programs are selected reviewed starting points; an empty program list means unverified coverage here, not no obligation.

Local and employer-only payroll programs

  • Check state and local mandatory leave/disability, local income/occupational/payroll taxes and employer-only payroll programs separately. Unreviewed here does not mean none apply.
  • Obtain exact city/county/district and work/residence/business facts; a state or ZIP alone does not determine every local registration.
Source review dates and limits

National sources and how to use them