Ohio’s minimum wage will increase to $8.30 per hour in 2018

The minimum wage in Ohio will increase on January 1, 2018, to $8.30 per hour for non-tipped employees and to $4.15 per hour for tipped employees, the Ohio Department of Commerce announced on September 29, 2017. The minimum wage will apply to employees of businesses with annual gross receipts of more than $305,000 per year. […]

New Jersey minimum wage will increase to $8.60 in January

The minimum wage in New Jersey will increase from $8.44 per hour to $8.60 per hour on January 1, 2018, according to a notice of administrative changes by the New Jersey Department of Labor and Workforce Development, Division of Wage and Hour Compliance. The change reflects an increase in the cost of living of 1.9%. […]

Montana minimum wage will increase to $8.30 on January 1

Montana Governor Steve Bullock announced on September 29, 2017, that Montanans earning minimum wage will see the rate increase to $8.30 per hour beginning January 1, 2018. The current minimum wage rate is $8.15 per hour. Section 39-3-409 of the Montana Code requires the Department of Labor and Industry to adjust the Montana minimum wage […]

Colorado to hold hearing on proposed Minimum Wage Order 34

The Colorado minimum wage is scheduled to increase by 90 cents to $10.20 per hour on January 1, 2018. The Department of Labor and Employment, Labor Standards, will hold a hearing November 6 on proposed Colorado Minimum Wage Order 34, which incorporates changes to the state minimum wage order to reflect the new state minimum […]

Canadian’s U.S. unemployment income subject to U.S. tax

In a case of first impression, a Canadian citizen was not entitled to exclude from income unemployment benefits she received from a U.S. state (Ohio). Article XV of the U.S.-Canada treaty did not exempt her unemployment compensation from U.S. income tax. The tax treatment of the individual’s unemployment compensation was governed by Article XXII of […]

Wisconsin expands EFT requirement

Wisconsin employers are now required to file wage and tax statements electronically if they are filing 10 or more (previously, 50) for statements required to be filed in 2018. (Act 59 (A.B. 64), Laws 2017, approved September 21, 2017, and effective as noted above.) Visit our News Library to read more news stories.

South Dakota’s minimum wage will increase to $8.85 per hour in 2018

The minimum wage in South Dakota will increase from $8.65 per hour to $8.85 per hour on January 1, 2018, according to the South Dakota Department of Labor and Regulation. The minimum wage is adjusted annually by any increase in the cost of living, as measured by the Consumer Price Index published by the United […]

North Carolina issues Information for entities withholding income tax

The North Carolina Department of Revenue has provided important information to employers and entities that withhold personal income tax discussing recent legislative changes and policies regarding those changes. The notice covers the following information: Extension of the automatic waiver of the electronic filing requirement for Form NC-3 annual withholding reconciliations, W-2 withholding statements, and 1099 […]

2018 per diem rates issued for travel expense reimbursements

The IRS has provided the 2017-2018 special per diem rates for taxpayers to use to substantiate ordinary and necessary business expenses incurred while traveling away from home. The guidance provides the special transportation industry meal and incidental expenses (M&IE) rates, the rate for the incidental expenses only deduction, and the rates and list of high-cost […]

Indiana announces changes to local tax rates for October 1

The Indiana Department of Revenue has issued a new departmental notice listing changes in county income tax rates, effective October 1, 2017, and updated guidance on how to compute withholding for state and county personal income tax to reflect the rate changes. The rate has increased for Allen County from 0.0135 to 0.0148, for Clinton […]