April Federal and State News

Federal Updates

Employee Rights Notice Posting: As of April 30, 2012, most private sector employers will be required to post a notice advising employees of their rights under the National Labor Relations Act (the original effective date was postponed). The notice should be posted in a conspicuous place, where other notifications of workplace rights and employer rules & policies are posted. Employers should also publish a link to the notice on an internal or external website if other personnel policies or workplace notices are posted there.

Please see our frequently asked questions for further information about the posting, including a detailed discussion of which employers are covered by the NLRA & what to do if a substantial share of the workplace speaks a language other than English.  To read, download, print, or fill out the notice, please click on the links below. You may also call 202-273-0064, and copies will be mailed free of charge.

English Notice
Spanish Notice
The SSA reminds employers to file Forms W-2c and W-3c to correct all W-2 errors.  Employers and third parties should also consider SSA’s free service, W-2c Online, because it allows them to complete up to five W-2c’s on SSA’s website and print copies for employees.  No special paper or software is needed.

State Updates


New Hire Reporting: Employers must now report the first day that new employees provide service for compensation.


Unemployment Taxable Wage Base Decreased: Florida legislation has decreased the unemployment taxable wage base from $8,500 to $8,000. The minimum unemployment insurance tax rate was also lowered to 1.51%.


Committee Formed for Garnishment Study: The Georgia Senate approved the creation of a Garnishment Proceedings Study Committee that will study garnishment conditions, needs and problems.

Revised Unemployment Insurance Tax Rate Notices Sent: The 2012 Unemployment Insurance Rate Notices have been mailed by the Department of Labor. The rates reflect an increase in the adjustment to the base rate, and should be used by all employers when calculating UI tax due for all quarters in 2012.


Electronic Filing Rate for Form 1099-R and WH-18: Beginning July 1, 2012 Employers filing more than 25 Forms 1099-R or WH-18 must file electronically.


Internal Revenue Code Referenced Updated: The references listed in the Internal Revenue Code (IRC) have been updated to refer to the IRC of 1986.


Former Employees Pension Plan Reduction: If a former employee made no contributions to the pension plan, their benefits can be decreased by the full prorated amount of a pension payment. The legislation is expected to adjourn April 18, 2012, after which the measure must become effective within 90 days.


Specific Wage Deductions Now Prohibited: Beginning February 28, 2012, state and local government employers can no longer make deductions from their employee’s wages for contributions to political campaigns.

Electronic Unemployment Insurance Filing Requirements Phased In for Quarterly Reports: Companies with 25 or more employees as of January 1, 2013 must file unemployment insurance reports electronically on a quarterly basis.

Unemployed Insurance Reporting Combined: A new report is being introduced that combines unemployment insurance tax and wage details report for the third quarter of 2012. The form is due October 25, 2012. The new form is due October 25, 2012 and combines the following 6 forms to create Form UIA 1028: UIA 1020 - Employer’s Quarterly Tax Report, UIA 1020-R - Reimbursing Employer’s Quarterly Payroll Report, UIA 1017 - Wage Detail Report, UIA 1021 - Amended Quarterly Tax Report, UIA 1021-R - Amended Reimbursing Employer’s Quarterly Payroll Report and UIA 1019 - Amended Wage Detail Report.

New Jersey

Unemployment Insurance Annual Notice Format Changed: Employers will no longer be receiving the Notice of Employer Contribution Rates in paper form, but the form will be available electronically through the Tax Web Enabled System. This change will take affect with the fiscal year 2012/2013.

New Mexico

New Unemployment Insurance and Electronic Filing Threshold Lowered: A new Unemployment Insurance Tax and Claims systems will be taking affect for 2012. Employers must respond electronically to all UI claims using the new system. Also taking affect, employers with more than 15 or more employees will be require to file UI quarterly reports electronically.

North Dakota

Voluntary Unemployment Insurance Contributions Permitted: Eligible employees may make additional voluntary payments to their unemployment insurance accounts before April 30. 2012. These voluntary payments will improve their contributions-to-benefits ratio, which will decrease their assigned tax rate for 2012.


Ordinance for Paid Sick Leave in Philadelphia Approved: Starting July 1, 2012, paid sick leave must be provided to full-time, non-temporary, non-seasonal employees from employers that receive contracts from the of Philadelphia and all city agencies, offices and departments.

South Carolina

Internal Revenue Code Updates: As of March 13, 2012, state law references toInternal Revenue Code will have been updates to reflect the Internal Revenue code of 1986.


Health Care Premium for Uncovered FTEs Increased: Health care premiums for “uncovered” full time employees ncreased from $113.03 to $119.12. This change will take affect for all first quarter payments from employers due April 30, 2012.


New Hire Reporting Amended: Wyoming state law has been changed to comply with the recent changes in the federal law, requiring employers to report an extra data element - the date services for renumeration were first completed by the new hire.

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