Entities can download and mail paper forms or some entities may use the Secretary of State’s Business Services Division service online when they are required by law to do so here: https://www.sos.alabama.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Alabama Department of Revenue Withholding Tax 334-242-1300
Alabama Department of Labor 334-242-8055
If instructed to close your Alabama unemployment account, please use the following form, Report of Employer Account Changes, and select “Leasing Employees”.
2024: $8,000
2023: $8,000
The Alabama Department of Labor (DOL) requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Alabama has no minimum wage law. Employers must pay employees equal to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Beginning January 1, 2024, full-time hourly workers’ overtime pay for hours worked in excess of 40 in any given week is exempt from Alabama income tax. This tax exemption expires on June 29, 2025.
Some Alabama localities (city/county) may have minimum wage requirements that may be more than state requirements. Employers may review local minimum wage laws online or contact your Payroll Coordinator.
All minors are prohibited from working in hazardous occupations, and minors under the age of 16 are prohibited from working in various other occupations, such as manufacturing or building trades. Child labor laws also list many occupations in which minors are actively permitted to engage.
Employers are required to obtain a Child Labor Certificate to employ minors. Employers can apply for a Child Labor Certificate at the Alabama Department of Labor's child labor page. If you have any questions about child labor laws, you may reach out to your FrankAdvice HR Consultant.
Alabama does not have a wage payment statute governing the timing of wage payments for private employers.
It is recommended that employers develop a regular schedule for payment of employees' wages on 1 of the following bases and communicate that schedule to their employees:
Alabama has no law regarding the types of deductions that are permitted.
The only deductions that are expressly prohibited are to pay any dues, fees, or other charges of any kind to any labor union or labor organization as a condition of employment or continuation of employment.
Alabama has several laws relating to required time off and leaves of absence for employees. They include crime victim leave, jury duty leave, military leave, emergency responder leave, and voting leave.
The Clark-Figures Equal Pay Act prohibits an employer from refusing to interview, hire, promote or employ an applicant for employment, or retaliate against an applicant for employment because the applicant does not provide wage history.
Public and private employers in Alabama are required to E-Verify all employees, regardless of size. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Currently, the State of Alabama does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Alabama does not require any retirement benefits.
Currently, the State of Alabama does not require any commuter benefits.
Though Alabama law does not provide regulations related to the payment of wages upon termination of employment, it is a good practice to pay employees all due wages no later than the next regularly scheduled payday. This would apply whether the termination was voluntary or involuntary. Unless an employer has a policy excluding payment of accrued vacation at the time of termination, it must be included in the final wages.
There are no "special forms" we wish to highlight here.
Entities can download and mail paper forms or some entities may use the state’s Alaska Department of Commerce, Community, and Economic Development online service here: https://www.commerce.alaska.gov/web/cbpl/Corporations/CorpFormsFees.aspx.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state unemployment account, if applicable. Alaska has no income tax withholding. If you are instructed to close your account, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Unemployment: Alaska Department of Labor and Workforce Development
Alaska employers are required by law to provide a Standard Occupational Classification (SOC) code as well as a Geographic code for every employee. A SOC code is a federal statistical standard used by federal agencies to classify workers into occupational categories for census purposes.
You can locate your SOC and Geographic codes at: https://live.laborstats.alaska.gov/article/alaska-occupation-and-geographic-coding-resources
If you need assistance with SOC codes, please contact your payroll coordinator.
2024: $49,700
2023: $47,100
The Alaska Department of Labor and Workforce Development requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account.
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Alaska has minimum wage requirements in excess of the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the Alaska Department of Labor and Workforce Development website.
Child labor laws in Alaska restrict the occupations in which minors may be employed and the number of hours and times during which they may work.
All minors are generally prohibited from working in hazardous occupations, and 14- and 15-year-olds are prohibited from working in a variety of other occupations, such as manufacturing and transportation.
All minors are prohibited from working more than 6 days a week. Additionally, minors 16 years of age and under may work only:
Any questions pertaining to child labor laws should be directed to FrankAdvice.
An employer and employee may agree in the initial contract of employment to monthly pay periods. Otherwise, the employer must establish monthly, or semi-monthly pay periods, as elected by the employee.
Exempt employees
Alaska follows the FLSA standards relating to deductions from an exempt employee’s salary.
Nonexempt employees
Pay deductions from wages are only permissible where the employee has voluntarily executed a written agreement authorizing the deduction and where the deduction does not reduce the employee’s pay below the statutory minimum wage or adversely affect overtime.
If the above conditions are met, employers may deduct for:
Employers may not deduct for:
The Alaska Human Rights Act (AHRA) applies to employers with 1 or more employees and prohibits discrimination and harassment based on protected characteristics, such as:
Alaska law requires an employer to provide current and former employees with the opportunity to review and make copies of their personnel records during regular business hours.
Currently, Alaska does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers’ compensation requirements" we wish to highlight here.
Currently, the State of Alaska does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Currently, the State of Alaska does not require any retirement benefits.
Currently, the State of Alaska does not require any commuter benefits.
Employees who are fired or laid off must be paid final wages within 3 working days after the termination. Employees who resign must be paid at the next regular payday that is at least 3 days after the employer received notice of the resignation.
Employers are not required to payout unused accrued vacation on termination UNLESS they have a policy, agreement or an established practice of doing so.
Entities can download and mail paper forms from the Arizona Corporation Commission website here: https://azsos.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Arizona Department of Revenue
Unemployment: Arizona Department of Economic Security
2024: $8,000
2023: $8,000
The Industrial Commission of Arizona (ICA) requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Arizona has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Arizona localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Arizona restrict the occupations in which minors may be employed and the number of hours and times during which they may work. Arizona law prohibits an employer from employing minors in occupations found to be hazardous or detrimental to the well-being of minors unless a variance is granted. Some occupations are prohibited for all minors, but others are prohibited only for minors under the age of 16.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Arizona employers must designate 2 or more days in each month as fixed pay days. The paydays can be no more than 16 days apart.
Arizona employers that have their principal place of business outside Arizona and that have payroll systems that are centralized outside Arizona, may pay employees who are exempt under the federal Fair Labor Standards Act, and employees employed in a supervisory capacity as defined in the National Labor Relations Act, once a month or more often.
Employees must receive their regular wages within 5 business days after the end of each pay period. Employers must pay overtime or exception pay within 16 days of the end of the pay period.
Both exempt and non-exempt employees:
Deductions from wages are only permissible where:
An employer may deduct wages from an employee’s paycheck only with written consent by the employee for cash shortages, breakage, damage, or loss of the employer’s property, dishonored, or returned checks.
An employer may not continue making voluntary deductions from an employee's pay past the time for which they are authorized in writing, unless the deductions are made to satisfy a debt or obligation to the employer (e.g., salary advances) or a court order requiring the deductions to continue.
There are no "other employment laws" we wish to highlight here.
Public and private employers are required to E-Verify all employees, regardless of size, to stay in compliance with Arizona law. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
In the state of Arizona, the PEO is considered the employer for workers’ compensation purposes. Therefore, PEO clients may not retain their own workers’ compensation policy per state law.
The Fair Wages and Healthy Families Act allows eligible employees to earn paid sick time. The amount of paid sick time that must be provided varies depending on the employer's size. An employer with 15 or more employees on the payroll for some portion of a day in each of 20 different calendar weeks in the current or preceding year must provide up to 40 hours of paid sick time per year. Smaller employers must provide up to 24 hours.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Arizona does not require any retirement benefits.
Currently, the State of Arizona does not require any commuter benefits.
When an employee is discharged, they must be paid wages due within 7 working days or by the end of the next regular pay period, whichever is sooner. If the employee resigns, they must be paid by the next regular payday, unless the employer and employee agree to a different payment date. If requested by the employee, such wages may be paid by mail. An employee must be paid any accrued vacation at the time of termination if the employer has an oral or written policy or practice of doing so. If no such agreement exists, the employer is not required to pay out unused earned paid sick time upon an employee's termination, resignation, retirement, or other separation from employment.
Employees that are voluntarily or involuntarily discharged must receive a printed statement detailing how they can file for unemployment benefits. Employers may download and distribute UIB-1241A to fulfill this requirement: https://des.az.gov/digital-library/take-care-unemployment-business-internet-or-telephone.
It is the responsibility of the client to ensure compliance with all state required forms.
Entities can download and mail paper forms or some entities may use the Arkansas Secretary of State online service when they are required by law to do so here: https://www.sos.arkansas.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year. Arkansas will allow you to close your withholding account with your final tax return. If instructed, please select “Discharged all employees, but continuing business”.
Key Contacts:
Withholding: Arkansas Taxpayer Access Point
Unemployment: Arkansas Division of Workforce Services
2024: $7,000
2023: $7,000
The Arkansas Department of Labor (DOL) requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Arkansas has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Arkansas localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Arkansas restrict the occupations in which minors may be employed and the number of hours and times during which they may work. Minors younger than 16 are prohibited from working in establishments that serve alcohol and in a variety of hazardous occupations; however, they may work in retail, food service and gas stations. Minors under the age of 14 may be employed only by a parent's or guardian's business during school vacation.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
All Employers doing business in Arkansas must pay wages at least semi-monthly to:
Employers doing business in Arkansas must pay wages at least once a month to exempt management-level and executive employees if:
Arkansas does not have a law governing the timing of payment of wages following the pay period.
Exempt employees
FLSA-covered employers must follow the FLSA standards relating to deductions from an exempt employee’s salary.
Non-exempt employees
Deductions from wages are only permissible where:
Employers may not deduct for:
The Arkansas Civil Rights Act (ACRA) prohibits discrimination on the basis of an employee or job applicant's race, religion, national origin, gender, and disability. The ACRA anti-discrimination provisions apply to employers with 9 or more employees in Arkansas in each of 20 or more calendar weeks in the current or preceding calendar year.
Currently, Arkansas does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
Currently, the State of Arkansas does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
All companies must pay all wages within 7 days upon discharging an employee, if requested. Absent a request, the final wages must be paid by the next regular pay period. If the wages are not paid, they continue to accrue at the regular rate from the date of discharge until paid. Though state law does not provide for the final payment of an employee who voluntarily resigns employment, it is recommended that payment be made no later than the next regularly scheduled payday. Arkansas law does not address when or if an employer must pay a terminated employee for unused accrued vacation time.
Entities can download and mail paper forms or with California’s Secretary of State bizfile online here: https://www.sos.ca.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
The client is treated as the employer in California. Wages, disability withholding, and income tax withholding will be reported by FrankCrum on the client's California Employment Development Department (EDD) tax account, and unemployment contributions on those wages must be paid at the client's tax rate. Please forward your CA EDD number or apply for an account once you exceed $100 in wages.
Key Contact: California Employment Development Department
2024: $7,000
2023: $7,000
The California Department of Industrial Relations (DIR) requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. California employers may also distribute state posters/notices to employees by e-mail with the document or documents attached, but e-mail distribution does not alter an employer's obligation to physically display the required posting.
Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
The State of California has minimum wage requirements in excess to the federally mandated minimum wage and varies by employer size. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some California localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Employers in California with 15 or more employees must include the wage scale or salary range in any job posting that may be announced, posted, or published by a third party. The employee threshold includes employees outside of California, if the employer has 1 or more California-based employee(s). In addition, upon reasonable request, all employers are required to provide the pay scale for a posted position to an applicant or to a current employee for the employee’s current position.
California requires that employers provide non-exempt employees a meal break of at least 30 minutes if they work more than 5 hours in a day, and a second meal break of at least 30 minutes if they work more than 10 hours in a day. The meal breaks must begin no later than the end of the employee's 5th and 10th hours of work, respectively. Employers that fail to provide employees with a meal break in accordance with California law must pay 1 extra hour of pay at the employee's regular rate of pay for each shift in which the meal break is not provided. California employers may not round employees' time punches when they clock in and out of meal breaks.
California also has established its own set of regulations prohibiting minors from working in certain occupations and permitting them to work in others. If the California regulations prohibit a minor from working in a certain occupation, but the federal regulations allow it or are silent about the occupation, employers must comply with the California regulation, and vice versa.
California employers that employ minors must obtain a permit to employ him or her, and the minor must obtain a permit to work. The permits to employ and to work are issued on the same form, called Statement of Intent to Employ a Minor and Request for Work Permit, which the minor can obtain from his or her school.
Prohibited occupations for minors are so extensive and wide-ranging in California, that any questions pertaining to child labor laws should be directed to FrankAdvice.
All California employers must pay all wages earned by non-exempt employees at least twice a month (i.e., semi-monthly) on regular paydays designated in advance.
For nonexempt employees, wages earned between the first and 15th of the month must be paid between the 16th and the 26th day of the same month. Wages earned between the 16th and the last day of the month must be paid between the first and the 10th day of the following month. Other, more frequent, payroll periods, such as weekly and biweekly (i.e., every two weeks), or semimonthly when the earning period is something other than between the 1st and 15th and the 16th and last day of the month, must be paid within seven calendar days of the end of the payroll period within which the wages were earned.
Overtime must be paid by the following payday for the next regular payroll period following the payroll period in which the overtime wages were earned. Overtime may be recorded as a correction on an employee's itemized pay statement for the next regular pay period if the dates of the pay period for which the correction is being made are included on the pay statement.
The salary of exempt employees may be paid once a month on or before the 26th of the month in which the worked is performed. If the entire month's salary, including the portion yet to be earned from the 26th through the end of the month, is paid at that time. More frequent wage payments are permitted. Paydays must be designated in advance. Employees covered under a union agreement may be paid according to the terms of the agreement.
Exempt employees
California follows the FLSA standards relating to deductions from an exempt employee’s salary.
Non-exempt employees
Deductions from wages are only permissible where:
Employers may not deduct for:
The California Consumer Privacy Act (CCPA) requires businesses to disclose:
CCPA went into effect on January 1, 2020 and may apply to your business. Please review the law for applicability to your business or consult legal counsel.
Employers with 5 or more employees companywide are required to provide 2 hours of sexual harassment prevention training to employees and supervisors. Training must be provided to employees within 6 months of hire or promotion and every 2 years thereafter. If an employer does not use the model training provided by the Department of Fair Employment and Housing (DFEH), then it must ensure that the training offered meets or exceeds minimum standards. The DFEH model training can be found here: https://calcivilrights.ca.gov/shpt/
Any questions pertaining to sexual harassment requirements and training should be directed to FrankAdvice.
California employers of 100 or more employees must report pay and hours-worked data by establishment, job category, sex, race, and ethnicity to the Civil Rights Department (CRD) annually. The Pay Data report is due on April 1st of each year and may be filed at: https://calcivilrights.ca.gov/paydatareporting/ If assistance is needed with completing this report, please reach out to FrankAdvice.
California requires that certain construction operations are divided into two separate workers’ compensation (WC) classifications based on the hourly wage of the employee. For each of these classification pairs, a specific hourly wage threshold is used to determine whether the payroll and claims for an employee are assigned to the “high wage” or “low wage” classification. California may request copies of your timesheets during its annual audit. Failure to provide accurate copies will result in wages being reclassed to the low wage rate class, which will increase your premium expense and result in increased assessments. FrankCrum offers time and attendance solutions to assist with this California compliance requirement. For more information, please contact your Account Manager.
California’s “Ban the Box” Law prohibits employers with 5 or more employees from including any question on the applicant’s application inquiring on criminal history. Inquiry of the applicant’s criminal history is prohibited until the applicant receives a conditional offer.
California prohibits all employers regardless of size from relying on a job applicant's salary history as a factor in determining whether to offer employment or what salary to offer. The law also bans employers from asking applicants about their salary history, including compensation and benefits, orally, or in writing.
Other localities (city/county) have additional requirements pertaining to salary history. Any questions regarding additional salary history requirements should be directed to FrankAdvice.
Currently, the State of California does not require private employers to use E-Verify. Contractors with a state agency or political subdivision contract must use the federal E-Verify system or the state employment verification. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
California requires that certain construction operations are divided into two separate workers’ compensation (WC) classifications based on the hourly wage of the employee. For each of these classification pairs, a specific hourly wage threshold is used to determine whether the payroll and claims for an employee are assigned to the “high wage” or “low wage” classification. California may request copies of your timesheets during its annual audit. Failure to provide accurate copies will result in wages being reclassed to the low wage rate class, which will increase your premium expense and result in increased assessments. FrankCrum offers time and attendance solutions to assist with this California compliance requirement. For more information, please contact your Account Manager.
An employee working in California must be granted Pregnancy Disability Leave (PDL) regardless of length of service or number of hours worked. This leave applies to each pregnancy and is in addition to leave under the California Family Rights Act (CFRA). The 2 leaves do not run concurrently.
The California Family Rights Act (CFRA) and Federal Medical Leave Act (FMLA) parallel each other to a large degree; California employers must look at both laws when making any family and medical leave decisions. CFRA and FMLA leave run concurrently if the reason for leave qualifies under both laws. The CFRA covers all employers that directly employ 5 or more eligible employees. California’s Paid Family Leave benefits are funded by employees through State Disability Insurance (SDI) contributions from their paychecks. For 2024, employers must deduct 1.1% from employees’ wages. FrankCrum will collect your employees' contributions through payroll and remit them on your behalf to the State.
Beginning January 1, 2024, employers must increase the amount of sick leave provided to California employees from 3 days/24 hours to 5 days/40 hours. An employer must allow an employee to use at least five days or 40 hours, whichever is more, of leave in a calendar year or other 12-month period. The employer must provide the paid sick leave required by the local ordinance if it is higher than the requirements of state law. If employees are subject to local sick leave ordinances, the employer must comply with both the local and California laws, which may differ in some respects. The employer must provide the provision or benefit that is most generous to the employee. The only exception to this general rule is that local ordinances cannot contradict the state paid sick leave law requirements regarding the lending of paid sick leave, paystub statements, calculation of paid sick leave, providing notice if the leave is foreseeable, timing of payment of paid sick leave, and whether payment of sick leave is required upon termination. If a local ordinance contradicts the state law on these specific topics, the state law prevails over (preempts) the local law.
Employers may choose to have an “accrual” policy or an “up front” policy. For the accrual method, employers must provide employees with 1 hour of sick leave for every 30 hours worked. Employers must allow an employee to accrue at least 24 hours (3 days) of sick and safe time by their 120th calendar day of employment; the 24 hours count towards the new requirement that employees accrue at least 40 hours (or 5 days) of sick and safe time by their 200th calendar day of employment.
The employer must provide the paid sick leave required by the local ordinance if it is higher than the requirements of state law.
In general, if employees are subject to local sick leave ordinances, the employer must comply with both the local and California laws, which may differ in some respects. The employer must provide the provision or benefit that is most generous to the employee.
The only exception to this general rule is that as of January 1, 2024, local ordinances cannot contradict the state paid sick leave law requirements regarding the lending of paid sick leave, paystub statements, calculation of paid sick leave, providing notice if the leave is foreseeable, timing of payment of paid sick leave, and whether payment of sick leave is required upon termination. If a local ordinance contradicts the state law on these specific topics, the state law prevails over (preempts) the local law.
Localities (city/county) may have additional requirements. If you have any questions about disability, paid family leave, and paid sick leave requirements, you may reach out to your FrankAdvice HR Consultant.
Pursuant to the CalSavers Retirement Savings Program, employers with 1 or more eligible employees that do not offer a private workplace retirement savings plan are required to facilitate optional employee contributions through post-tax payroll deductions to individual retirement accounts (IRAs) run by the state.
FrankCrum sponsors a Multiple Employer 401k Plan that has a Master Plan Document available for our clients to adopt. Employer contribution is not mandatory, and employee enrollment and payroll deductions are handled solely by FrankCrum.
FrankCrum is the Plan Sponsor/Administrator and is therefore responsible for the following tasks:
Opting for FrankCrum’s plan relieves you of the fiduciary liabilities that may arise as a result of state retirement mandates/requirements.
If you would like to review your plan options and discuss our 401k program, please contact your Account Manager.
Currently, the State of California does not require any commuter benefits.
Some localities such as Berkeley, Richmond, San Francisco, San Francisco Bay Area counties & the City of Los Angeles have requirements pertaining to commuter benefits. Any questions pertaining regarding locality (city/county) commuter benefit requirements should be directed to FrankAdvice.
An employee who voluntarily resigns must be paid final wages at the time of termination. If an employee resigns and gives more than 72 hours' notice, final wages must be paid on the final day of work. If the employee resigns and does not give 72 hours' notice, payment must be made within 72 hours of the time notice was given.
If an employee is involuntarily terminated, all wages must be paid at the time of termination.
In California, vacation is considered wages, and any accrued time must be paid out at the time of termination.
California law requires employers to provide non-exempt new hires with notice at the time of hiring that includes the following information. Employers must provide existing employees with written notice within 7 days of a change to this information.The rate or rates of pay and basis thereof, whether paid by the hour, shift, day, week, salary, piece, commission, or otherwise, including any rates for overtime, as applicable.
The California Department of Industrial Relations published an updated Wage Theft Prevention Notice that meets these notice requirements. Employers may use this notice template found here: www.dir.ca.gov/dlse/LC_2810.5_Notice.pdf
Employers must provide all involuntarily discharged employees Form DE 2320, For Your Benefit, California’s Program for the Unemployed, upon separation. This form may be downloaded at: https://edd.ca.gov/siteassets/files/pdf_pub_ctr/de2320.pdf.
It is the responsibility of the client to ensure compliance with all state required forms.
Entities can only apply online with the Colorado Secretary of State here: https://www.sos.state.co.us/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Colorado Department of Revenue
Unemployment: Colorado Department of Labor and Employment
2024: $23,800
2023: $20,400
The Colorado Department of Labor and Employment (CDLE) requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
The Family and Medical Leave Insurance Program (FAMLI) requires that employers post a notice to inform workers about the FAMLI Program. It must be posted in a prominent, visible workplace location. The poster may be downloaded here: https://famli.colorado.gov/sites/famli/files/documents/BreakRoomPoster.pdf
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Colorado has minimum wage requirements more than the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Colorado localities (city/county) may have minimum wage requirements that may be more than state requirements. Employers may review local minimum wage laws online or contact your Payroll Coordinator.
Effective January 1, 2024, Colorado amended the requirements for pay transparency and notification of available internal opportunities and career progressions.
Colorado employers must include the following information in the notification of each job opportunity:
Colorado employers must make reasonable efforts to announce, post, or otherwise notify all employees of each internal job opportunity on the same calendar day and before the employer selects a candidate. The announcement/post must include:
A post-selection notice is also required within 30 days after a candidate is hired for a job opportunity. The post-selection notice must contain, at a minimum:
The Colorado Youth Employment Opportunity Act (CYEOA) regulates the employment of minors in Colorado. The CYEOA restricts the occupations in which minors may be employed and the number of hours and times during which they may work. Employers are prohibited from employing minors in occupations found to be hazardous and the exemptions do not apply to hazardous occupations.
If you have any questions, you may reach out to your FrankAdvice HR Consultant for guidance.
All wages or compensation earned by any employee is be due and payable for regular pay periods of no greater duration than 1 calendar month or 30 days, whichever is longer. Employees must be paid no later than 10 days after the close of each pay period, unless the employer and employee agree on an alternative.
The actual pay period is to be defined by the employer.
Both exempt and non-exempt employees
Deductions from wages are only permissible where:
Colorado employers are required to disclose in each job posting the hourly or salary compensation, or a range of the hourly or salary compensation, and a general description of all of the benefits and other compensation to be offered to the hired applicant. The job posting requirements do not apply to jobs to be performed entirely outside Colorado or postings entirely outside Colorado.
Colorado employers may not seek the wage history of a prospective employee or require the disclosure of a wage rate as a condition of employment. Employers may not rely on wage history to determine a wage rate or discriminate against a prospective employee for failing to disclose wage history.
The Colorado Chance to Compete Act restricts employer access to criminal history information and prohibits an employer from:
Colorado’s Employment Opportunity Act restricts the use of consumer credit information by employers. Employers may not request a credit report as a condition on employment, unless the employer is a financial institution, required by law, or the report is substantially related to the employee’s potential job and is disclosed in writing to the employee.
Colorado has extended to an employee of a private employer the right to inspect their personnel files. The law does not apply to public employers (which are covered under the Colorado Open Records Act) or to financial institutions.
Currently, the State of Colorado does not require private employers to use E-Verify. Contractors with a state agency or political subdivision contract must use federal E-Verify or the state employment verification. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Colorado employers with 10 or more employees must begin making contributions towards the Colorado Paid Family and Medical Leave (PFML) program. For 2024, the employer and the employee are both required to contribute 0.45% (0.9% total) of each employee's wages up to the social security taxable wage base to fund PFML benefits. If an employer has less than 10 employees, they are exempt from contributions and the program is 100% employee funded. PFML benefits will be available to covered employees beginning January 1, 2024. This is employer and employee funded. FrankCrum will collect your employees' contributions through payroll, as well as your employer contributions on your payroll invoice and remit the contributions to the state on your behalf.
Under the Healthy Families and Workplace Act, Colorado employers with 1 or more employees are required to provide paid sick and safe leave to eligible employees. Employees accrue at least 1 hour of paid sick and safe time for every 30 hours worked, up to 48 hours each year.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Colorado employers who have been in business for 2 or more years, have 5 or more employees, and do not offer a qualified employer-sponsored retirement plan for their employees, must enroll in the state-sponsored retirement savings program, Colorado Secure Choice Program. Employers are required to facilitate employee contributions, through payroll deductions, to individual retirement accounts (IRAs) run by the state. Employees may opt out and re-enroll anytime, but employers are still required to register all new employees within 30 days of employment. Employers may register or certify their exemption at: https://coloradosecuresavings.com/employers.
FrankCrum sponsors a Multiple Employer 401k Plan that has a Master Plan Document available for our clients to adopt. Employer contribution is not mandatory, and employee enrollment and payroll deductions are handled solely by FrankCrum.
FrankCrum is the Plan Sponsor/Administrator and is therefore responsible for the following tasks:
Opting for FrankCrum’s plan relieves you of the fiduciary liabilities that may arise as a result of state retirement mandates/requirements.
If you would like to review your plan options and discuss our 401k program, please contact your Account Manager.
Currently, the State of Colorado does not require any commuter benefits.
When an employee resigns final wages are due the next regular payday, including any accrued vacation pay. The employer may make the final paycheck available at the worksite, the employer’s local office or mail it to the employee’s last known address.
When an employee is terminated, final wages are due immediately. If the employer's accounting unit is not available, wages must be paid no later than 6 hours into the following workday. If the payroll unit is offsite, the wages must be delivered within 24 hours of the beginning of the following workday. Delivery may be made to the worksite, the employer's local office, or the employee's last known address.
Under Colorado law, employers are not required to provide vacation pay benefits. However, if an employer does provide this benefit, it must pay a terminated employee all unused, accrued vacation when employment ends.
Colorado employers are required to provide written notice of unemployment benefits to employees upon a voluntary or involuntary termination. The written information in the notice must include:
A model notice from the State of Colorado may be found here: https://cdle.colorado.gov/sites/cdle/files/documents/Employer-Separation-Form-22-234-fillable.pdf
It is the responsibility of the client to ensure compliance with all state required forms.
Entities can download and mail paper forms or some entities may use the state's Business Services Division online when they are required by law to do so here: https://portal.ct.gov/SOTS .
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Connecticut Department of Revenue Services
Unemployment: Connecticut Department of Labor
2024: $25,000
2023: $15,000
The Connecticut Department of Labor requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
The Connecticut Human Rights and Opportunities Act requires an employer with 3 or more employees to post, in a prominent and accessible location, information regarding the illegality of sexual harassment and the remedies available to victims of sexual harassment. Employers may access the poster here: https://portal.ct.gov/CHRO/Sexual-Harassment-Prevention-Training/Pages/Sexual-Harassment-Prevention-Resources.
A covered employer must provide notice to each service worker, at the time of hiring, of the following:
An employer may comply with the notice requirement by posting a notice that contains the required information in English and Spanish. The notice must be posted in a conspicuous location, accessible to service workers, at the employer's place of business. The notice may be downloaded here: https://www.ctdol.state.ct.us/wgwkstnd/sickleave.htm.
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Connecticut has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Connecticut localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Connecticut's Act Concerning Pay Equity and Fairness prohibits an employer from inquiring or directing a third party to inquire about a prospective employee's wage and salary history.
Connecticut employers are required to disclose the wage range for a position at the applicant's request or before making an offer of compensation to the applicant, whichever is earlier.
Connecticut employers are prohibited from requiring a job applicant or employee to consent to a request for a credit report as a condition of employment.
Child labor laws in Connecticut restrict the occupations in which minors may be employed and the number of hours and times during which they may work. All minors are prohibited from working in hazardous occupations, and minors under the age of 16 are prohibited from working in a variety of other occupations, such as manufacturing and food service. Child labor laws also list many occupations in which minors are actively permitted to engage, such as agriculture and office work.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers must pay their employees on a weekly basis or once every 2 weeks unless the Connecticut Department of Labor approves a different arrangement. An employer may apply for a waiver to pay on a less frequent basis by application from the Connecticut Department of Labor. If the waiver is granted, the employer must pay employees at least once per calendar month.
Employees must be paid no later than 8 days after the end of the pay period. If the regular pay day falls on a non-workday, employees must be paid on the preceding workday.
Both exempt and non-exempt employees
Deductions from wages are only permissible where:
Employers may also make the following deductions based on employee absences:
Connecticut's Clean Slate Law requires certain criminal history information to be erased after a designated period of time has elapsed (7 years for most misdemeanors and 10 years for class D or E felonies or unclassified felonies carrying an imprisonment term that does not exceed 5 years). Certain exceptions apply, including family violence crimes and sexual offenses. The law also prohibits employers from requiring current or prospective employees to disclose the existence of any erased criminal history record information. Employers are prohibited from denying a prospective employee employment, or terminating or otherwise discriminating against an employee solely because of the person's erased criminal history record information.
In addition, any employment application that contains a question about the applicant's criminal history must contain a notice explaining that the applicant is not required to disclose erased criminal history information. The notice must state in clear and conspicuous language that:
Connecticut employers must provide prior written notice to all employees who may be subject to any type of electronic monitoring.
All Connecticut employers must provide at least 2 hours of sexual harassment prevention training to all supervisory employees and employers with 3 or more employees must provide training to all employees Employees must also be provided with a copy of the Connecticut poster on the illegality of sexual harassment within 3 months of hire. The poster may be found here: https://portal.ct.gov/-/media/CHRO/Sexual-Harassment-Prevention-Training/Sexual-Harassment-Prevention-Poster-English.pdf .
Retraining must be provided every 10 years thereafter, but it is recommended by the Connecticut Commission on Human Rights and Opportunities to provide training every 3 years.
Any questions pertaining to sexual harassment requirements and training should be directed to FrankAdvice.
Currently, Connecticut does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
The Connecticut Paid Family and Medical Leave Act (PFML) provides paid benefits for leave taken under the Connecticut Family Medical Leave Act (CTFMLA) for all employers with 1 or more employees. The Connecticut Paid Leave Contribution rate for 2024 is 0.5% of the employee's wages and is 100% employee funded. FrankCrum will collect your employees' contributions through payroll and remit them to the State on your behalf. To create your account, please register at the Connecticut Paid Leave website. If you choose to have a private plan, we will refund the contributions directly to you to remit to your private policy.
Connecticut requires employers with 50 or more employees to provide up to 40 hours of paid sick leave per year to covered service workers in the state. Service workers are employees who are paid on an hourly basis or are not exempt from the minimum wage and overtime compensation requirements of the federal Fair Labor Standards Act. Service workers are:
Connecticut employers are required to provide notice, at the time of hiring, regarding the entitlement to sick leave, and to advise eligible employees that employers are prohibited from retaliating for requesting or using sick leave. The notice must also inform each service worker of his or her right to file a complaint with the Labor Commissioner for a violation of this law. Employers may comply with their notice obligations by displaying a poster in English and Spanish in a conspicuous location incorporating these requirements. You may find this poster on your MyFrankCrum account.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Pursuant to the MyCTSavings Retirement Program, an employer must automatically enroll current employees in the program not later than 60 days after it provides them with the informational materials. New hires must be enrolled within 60 days after their hire date.
Online registration is open for current eligible employers. Employers may enroll at any time. However, those that have been notified by MyCTSavings that it is time to register must do so within 30 days after receiving their official registration notice, using the unique Access Code they should have received in the notification and their EIN. Employers that already offer employees a qualified retirement savings plan must also go online to certify their exemption from the program using their unique Access Code and Employer Identification Number (EIN).
FrankCrum sponsors a Multiple Employer 401k Plan that has a Master Plan Document available for our clients to adopt. Employer contribution is not mandatory, and employee enrollment and payroll deductions are handled solely by FrankCrum.
FrankCrum is the Plan Sponsor/Administrator and is therefore responsible for the following tasks:
Opting for FrankCrum’s plan relieves you of the fiduciary liabilities that may arise as a result of state retirement mandates/requirements.
If you would like to review your plan options and discuss our 401k program, please contact your Account Manager.
Currently, the State of Connecticut does not require any commuter benefits.
Whenever an employee voluntarily resigns, their final wages must be paid in full no later than the next regular pay day either through the regular payment channels or by mail. Whenever an employer discharges an employee, final wages must be paid in full no later than the next business day following the date of discharge. When work is suspended as a result of a labor dispute, or when an employee is laid off, wages must be paid no later than the next regular pay day. Payment for unused vacation at termination is dependent upon the employer's policy.
Employees that are voluntarily or involuntarily discharged must receive Form UC-61, Unemployment Separation Packet/Notice, upon separation. If employer is unable to distribute, it can be mailed to the employee's last known address. The form may be downloaded here: https://www.ctdol.state.ct.us/HP/UC-61Fillable.pdf.
It is the responsibility of the client to ensure compliance with all state required forms.
Entities can download and mail paper forms or entities may use the Secretary of State Division of Corporations online when they are required by law to do so here: https://sos.delaware.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Delaware Division of Revenue
Unemployment: Delaware Department of Labor
2024: $10,500
2023: $10,500
The Delaware Department of Labor requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Delaware employers with 4 or more employees within the state must provide a notice/information sheet to employees of the right to be free from sexual harassment in the workplace. Every employer must distribute, either physically or electronically, the information sheet to new hires and ensure all existing employees have received same. The notice/information sheet may be accessed here: https://labor.delaware.gov/divisions/industrial-affairs/discrimination/sexual-harassment/.
It is the responsibility of the client to ensure compliance with all state required forms.
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Delaware has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Delaware localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Delaware restrict the occupations in which minors may be employed and the number of hours and times during which they may work. In addition to the jobs prohibited by federal law, Delaware law prohibits minors under 18 from working in a variety of other hazardous occupations. Minors who are 16 or 17 years old may not work and go to school for more than 12 hours total per day. They must also have at least 8 consecutive hours of non-work and non-school time in each 24-hour period.
Work permits are required for minors ages 14 to 17. These permits must be given to an employer before a minor can begin working and the employer must keep them on file at all times and make them accessible upon request from the Delaware Department of Labor. Work permits are available from the Department of Labor and from Delaware public school districts.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers must pay wages at least once per calendar month on a regular payday that the employer designates in advance.
Employers must pay all wages due within 7 days from the close of the pay period in which the wages were earned. If the regular pay day falls on a non-workday, employees must be paid on the preceding workday.
If, however, the regular payday is within the pay period (on or before the final day of the pay period) and the pay period does not exceed 16 days, the employer may delay until the next pay period compensation for the following:
Both exempt and non-exempt employees
Deductions from wages are only permissible where:
Employers may not deduct for:
A Delaware employer with 4 or more employees must adopt a sexual harassment prevention program. An employer must distribute a sexual harassment prevention information sheet, found in the "Special Forms" section of this guide to all employees.
Delaware employers with 50 or more employees must also provide all employees and supervisors interactive sexual harassment prevention training. However, an employer should not count applicants or independent contractors toward the 50-employee count of employees. Interactive sexual harassment prevention training must be provided to:
Any questions pertaining to sexual harassment requirements and training should be directed to FrankAdvice.
Delaware law prohibits an employer from screening job applicants based on their salary history and from seeking that information from the applicant or a current or former employer. The law also makes it an unlawful employment practice to require that an applicant's prior compensation satisfy minimum or maximum criteria.
Under the Right to Inspect Personnel Files Act, employees have a right to review their personnel files. Upon receiving an employee's request to review their own file, employers are required to allow employees to inspect personnel records used to determine the employee's qualifications.
The Persons with Disabilities Employment Protections Act (PDEPA) prohibits private employers, state and local governments, employment agencies and labor unions from discriminating against qualified individuals with disabilities in job application procedures, hiring, firing, advancement, compensation, job training, and other terms, conditions, and privileges of employment. The PDEPA governs public employers and private employers that employ 4 or more employees.
Employers must provide prior written notice to all employees who may be subject to phone, email, or internet monitoring.
Currently, Delaware does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
In the state of Delaware, the PEO is considered the employer for workers’ compensation purposes. Therefore, PEO clients may not retain their own workers’ compensation policy per state law.
Currently, the State of Delaware does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Delaware does not require any retirement benefits.
Currently, the State of Delaware does not require any commuter benefits.
Whenever an employee quits, resigns, is discharged, suspended, or laid off, the wages earned by the employee become due and payable by the employer on the later of the following:
An employer that agrees to pay or provide benefits or wage supplements to an employee upon termination must do so within 30 days after termination.
There are no "special forms" we wish to highlight here.
Entities can download and mail paper forms or some entities may use the state's CorpOnline Web Portal service online when they are required by law to do so here: https://os.dc.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your District of Columbia withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: DC Office of Tax and Revenue
Unemployment: DC Department of Employment Services
2024: $9,000
2023: $9,000
The District of Columbia’s Office of Human Rights requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
The District of Columbia requires that employers provide to employees and post the Notice of Wage Theft Prevention Amendment Act of 2014 (Act) in a common place where all employees can see it. In addition, the Act requires all District of Columbia employers to display posters for all laws in an area at the worksite where they are visible and accessible for all employees. They include:
Employers may access these postings at: https://does.dc.gov/page/office-wage-hour-employers
The Tipped Wage Workers Fairness Amendment Act (TWWF) requires District of Columbia employers who hire individuals earning tips as wages to inform their employees about their rights and benefits. Employers are required to post such notice in a conspicuous place where notices are customarily posted for employees or if an employer has remote workers, provide a copy of the notice to each remote employee. The notice may be found here: https://ohr.dc.gov/sites/default/files/dc/sites/ohr/publication/attachments/TWWFA%20-%20GotTipsGotRights%20-%20Factsheet%20-%20102021.pdf
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
The District of Columbia has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
In general, a minor may not work in any employment dangerous or prejudicial to the life, health, safety, or welfare of the minor. A minor under 18 years of age may not operate any freight or non-automatic elevator, or work in any quarry, tunnel, or excavation. With certain exceptions, a minor under 18 years of age also may not work in any establishment where alcoholic beverages are.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
An employer must pay non-exempt employees at least twice during each calendar month on regular paydays designated in advance. However, if an employer has customarily paid wages at least once a month or has done so pursuant to a contract, the employer may continue to do so.
Exempt employees must be paid at least once per month. An employer must pay employees no later than 10 working days after the end of the regularly scheduled pay period, except where a different period is specified by a collective bargaining agreement.
The following deductions are permitted:
The District of Columbia's “Ban the Box” Law prohibits employers with 10 or more employees from inquiring about an applicant’s criminal history until making a conditional job offer. Even after extending a conditional offer, the ordinance prohibits covered employers from withdrawing that offer or taking other action based on a criminal record except for a “legitimate business reason."
Employers with tipped employees must provide sexual harassment training to all employees within 90 days of their start date. Managers, owners, or operators of covered businesses must attend in-person training at least once every 2 years. Training information may be found here: https://ohr.dc.gov/page/tipped-wage-workers-fairness-act
In addition, employers with tipped employees must submit annually their sexual harassment policies and number of reported sexual harassment instances, even if 0 are reported, by March 31 of the following year. Covered employers may submit the required documentation here: https://forms.dc.gov/f/OHRTWWFForm
Any questions pertaining to sexual harassment requirements and training should be directed to FrankAdvice.
The Fair Credit in Employment Amendment Act restricts employers (regardless of size) from asking about a job applicant's or employee's credit history and from refusing to hire them or making any employment decision based on that information. It also prohibits employers from printing or publishing any job advertisement that indicates any preferences or limitations based on an applicant's credit information.
Currently, District of Columbia does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
An employer in the District of Columbia with 20 or more employees is covered by the District of Columbia Family and Medical Leave Act. Employees of covered employers are entitled to up to 16 weeks of medical leave during a 24-month period for their own serious health condition or to care for a family member with a serious health condition, birth of a child, or for the placement of a child with the employees. The District of Columbia Family and Medical Leave Act is 100% employer funded and employers must contribute 0.26% of each applicable employee’s wages for 2024. FrankCrum will bill for your contributions on your payroll invoice and remit to the state on your behalf.
All employers with 1 or more employees must provide paid sick and safe leave under the Accrued Sick and Safe Leave Act. The amount of leave required per calendar year depends on the number of individuals employed by the employer in the District, as follows:
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the District of Columbia does not require any retirement benefits.
The District of Columbia considers employers with 20 or more employees as a covered employer. Covered employers must provide employees with at least 1 of the following 3 optional pre-tax election transportation fringe benefit programs:
An employer may provide both employer-paid benefits and employee pre-tax elections provided the total combined tax benefit does not exceed the IRS benefit limit.
A covered employer is required to:
The Notice of Sustainable DC Omnibus Amendment Act of 2014 explaining commuter benefits to employees may be downloaded here: https://does.dc.gov/pag.
A covered employer must also maintain records relating to their Commuter Benefits Program and notices to their employees for a minimum of 3 years. Covered employees include full-time and part-time employees:
Employees who are terminated must be paid on the next working day. If an employee was responsible for money belonging to the employer, the employer has 4 calendar days from the date of the employee's discharge to pay the wages owed to the employee. Employees who resign must be paid by the earlier of the next regularly scheduled payday or within 7 days from the employee's termination date. Terminating employees must be paid their accrued vacation pay according to any company policy.
The Wage Theft Prevention Amendment Act (Act) requires employers to provide notice of pay to new hires. In particular, the Act requires every employer to provide to each employee at the time of hiring a written notice containing the following information:
The District of Columbia Department of Employment Services has provided a Notice of Hire to Employees Template that employers may download here: https://does.dc.gov/page/office-wage-hour-employers.
It is the responsibility of the client to ensure compliance with all state required forms.
Entities can download and mail paper forms to register their business or may be able to register online with Florida’s Secretary of State Sunbiz online here: https://www.dos.myflorida.com/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum is considered the employer of record in Florida. FrankCrum is responsible for the payment of reemployment tax contributions on wages paid by FrankCrum to the worksite employees. Taxes are filed under FrankCrum’s state employer account number. You should close your Florida reemployment account upon your first payroll with FrankCrum. We will provide you with RTS-3 Account Change Form to assist with linking your reemployment account with FrankCrum. Your reemployment tax filing obligations will be inactivated as of the start date with FrankCrum. You will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Reemployment: Florida Department of Revenue
2024: $7,000
2023: $7,000
The Florida Department of Economic Opportunity requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Pinellas County implemented a wage theft and recovery ordinance in which employers must display a poster summarizing employees’ protections and rights under this Ordinance. The poster may be accessed here: https://pinellas.gov/wage-theft-form-for-employer-and-wage-information/.
Please check Florida's "Special Forms" tab for additional notice requirements.
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Florida has minimum wage requirements in excess of the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Florida localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Florida restrict the occupations in which minors may be employed and the number of hours and times during which they may work. All minors are prohibited from working in hazardous occupations, which have been specifically designated by law for those 17 and under and those 15 and under. Florida employers must obtain and retain proof of the minor's age during the entire period of employment.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Florida does not have a wage payment statute governing the timing of wage payments for private employers.
It is recommended that employers develop a regular schedule for payment of employees' wages on one of the following bases and communicate that schedule to their employees:
Florida does not have any laws governing deductions from pay. FLSA-covered employers must follow the federal standard for both exempt and non-exempt employees.
Permitted Deductions: Labor pools may make the following deductions from the pay of day laborers:
There are no "other employment laws" we wish to highlight here.
Florida private employers with 25 or more employees must utilize E-Verify to confirm the employment eligibility of their newly hired employees. This verification must take place within 3 business days after the first day the employee begins working for pay. In the event that the E-Verify system is unavailable for 3 business days after the date of hire for a new employee, mandated employers must verify their employment eligibility by way of the federal Form I-9 and retain copies of the documentation provided, as well as document and retain proof that the E-Verify system was unavailable for each day of the 3-business day period.
Private employers with less than 25 employees must verify the employment eligibility of their newly hired employees within 3 business days of their hire date by either:
Employers must retain a copy of the documentation provided, and any official verification generated, if applicable, for at least 3 years. Non-compliance under Florida’s employment eligibility law is severe and may include monetary fines and suspension or revocation of any business licenses.
Private employers with 25 or more employees must make an annual certification of its use of E-Verify and compliance under Florida’s employment eligibility statute on their first reemployment return, or by way of Form RT-E Verify at the time such return is due, each calendar year to the Florida Department of Revenue. Private employers with less than 25 Florida employees who E-Verify on a voluntary basis may also make certification but are not required to do so. Annual certification may be completed electronically HERE or by completing Form RT-E Verify and mailing to the department address on the bottom of the form.
State contractors and subcontractors must use E-Verify. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract.
For all employers it is the responsibility of your company to ensure you are using E-Verify where required. If you would like FrankCrum to E-Verify your employees on your behalf, or if you have any questions regarding the FL employment eligibility requirements or certification, please contact: BAE-Verify@frankcrum.com.
There are no "workers' compensation requirements" we wish to highlight here.
Currently, the State of Florida does not require any disability or paid family leave coverage for employees. In addition, Florida does not require employers to provide additional paid sick leave.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Florida does not require any retirement benefits.
Currently, the State of Florida does not require any commuter benefits.
Florida law does not specify how soon after termination an employer must pay an employee his or her final wages. It is recommended that employers provide final paychecks to discharged or resigning employees no later than the next regularly scheduled pay date following termination. Employers are not required to payout unused accrued vacation on termination UNLESS they have a policy, agreement or an established practice of doing so.
St. Petersburg, Pinellas County & Miami-Dade County have Wage Theft Ordinances (WTO) that state an employer commits wage theft if it fails to pay any portion of an employee's wages (in accordance with the applicable wage rate) within a reasonable time after the date the employee performed the work. A reasonable time is defined under the WTOs as no later than 14 business days after the date on which the work is performed, unless employees are paid according to the employer's established (by policy or practice) and regularly recurring pay periods.
Pinellas County has a wage theft and recovery ordinance in which employers must provide each new employee a written notice regarding the employee’s pay rate and allowances, the regular payday, and the employer’s name and contact information.
The notice must be signed and dated by the employer and the employee. The employer must retain a copy of each employee's signed and dated notice for a period of 1 year following the employee's hire date.
If there is a change to any of the information provided in the notice, the employer must notify employees in writing within 7 calendar days after the time of the change. The employer must retain a copy of the signed notice for a period of 1 year following the date the employee signs the change.
This notice may be downloaded at: https://pinellas.gov/wage-theft-form-for-employer-and-wage-information/
It is the responsibility of the client to ensure compliance with all state required forms.
Entities can download and mail paper forms or some entities may use Georgia's Secretary of State Business Services online service to register your business here: https://sos.ga.gov/ .
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Georgia Department of Revenue
Unemployment: Georgia Department of Labor
2024: $9,500
2023: $9,500
The Georgia Department of Labor requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Georgia employers must pay employees at least the federal minimum. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Georgia localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Georgia restrict the occupations in which minors may be employed and the number of hours and times during which they may work.
Before hiring a minor to work in Georgia, an employer must obtain a work certificate from the school superintendent or other authorized person for each job. An employer can start the process of obtaining a work permit online at the Georgia Department of Labor website.
Within 5 days of the termination of employment of any minor under 16, or within 30 days of such a minor's failure to appear for work, the employer must return the employment certificate to the issuing officer of the Georgia Department of Labor.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers must pay employees twice a month at equal intervals. The dates may be decided upon by the employer. Company officials, superintendents, or other heads or subheads of department who may be employed by the month or year at stipulated salaries are exempt from the pay frequency requirements.
Georgia has no additional legal requirements regulating payroll deductions or whether or not an employee must provide written consent prior to any deduction.
Union dues may be deducted from employees pay with their consent. The consent may be irrevocable only for 1 year and may not be made a condition of employment.
The Georgia Equal Employment for Persons With Disabilities Code, which applies to employers with 15 or more employees, prohibits retaliation against an individual for opposing unlawful discrimination, filing a charge or participating in an investigation or hearing.
Under the Georgia Equal Pay for Equal Work Act, an employer with 10 or more employees must pay the same wage rate to both males and females for equal work in jobs.
Under Georgia law, an employer may not discriminate against any individual between 40 and 70 years of age solely because of age when the reasonable demands of the position do not require an age distinction and the individual is qualified physically, mentally and by training or experience to satisfactorily perform the work.
Private employers with 11 or more full-time employees must use the Federal E-Verify system. Public employers must register with and use E-Verify if it is contracted with the State of Georgia, a Georgia city or county, or a school board. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract.
For all employers it is the responsibility of your company to ensure you are e-verifying as required by law. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
In the state of Georgia, the PEO is considered the employer for workers’ compensation purposes. Therefore, PEO clients may not retain their own workers’ compensation policy per state law.
Currently, the State of Georgia does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Georgia does not require any retirement benefits.
Currently, the State of Georgia does not require any commuter benefits.
Under Georgia law, employees are terminated or resign their employment, must be paid on the next regularly scheduled payday. Any accrued vacation must be paid only if the employer’s policy provides for payment at the time of termination.
Under Georgia's unemployment insurance law, an employer must provide all separated employees with Separation Form DOL-800 stating the reason for separation and length of employment. This form is used for individual terminations, regardless of the reason for the separation.
The form may be downloaded here: https://dol.georgia.gov/documents.
It is the responsibility of the client to ensure compliance with all state required forms.
Employees must be paid at least twice during each calendar month, on regular paydays designated in advance by the employer.
However, a majority of employees may elect to be paid once a month on a regularly scheduled basis.
In addition, the Hawaii Department of Labor and Industrial Relations may permit employers to set less frequent paydays if employees are paid in full at least once each calendar month on a regular schedule.
The earned wages of all employees are due and payable within seven days after the end of each pay period.
However, the Hawaii Department of Labor and Industrial Relations may permit employers to pay earned wages within 15 days after the end of each pay period.
Both exempt and non-exempt employees
Deductions from wages are only permissible where:
Employers may not deduct for:
There are no "workers compensation requirements" we wish to highlight here.
Currently, the State of Idaho does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Idaho does not require any retirement benefits.
Currently, the State of Idaho does not require any commuter benefits.
If an employee is terminated, he or she must be paid all wages owed in full at the time of discharge or if circumstances prevent payment, no later than the next work day. If an employee quits or resigns, final payment must be made no later than the next regular payday. If one pay period’s notice of the intention to resign is given, the employee must be paid at the time of resignation. If an employer requires employees to give advance notice of resignation and then terminates an individual who provides such notice, the employer is liable for the wages the employee would have earned up to the last day the employee intended to work, unless the termination was for cause. Employers are not required to payout unused accrued vacation on termination UNLESS they have a policy, agreement or an established practice of doing so.
There are no "special forms" we wish to highlight here.
Entities can download and mail paper forms or entities may create an account and create new business filings at Idaho’s SOSBiz service online when they are required by law to do so here: https://sos.idaho.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Idaho State Tax Commission
Unemployment: Idaho Department of Labor
2024: $53,500
2023: $49,900
The Idaho Department of Labor (DOL) requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Idaho has minimum wage requirements equal to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Idaho localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Idaho restrict the occupations in which minors may be employed and the number of hours and times during which they may work. Minors may not be employed in immoral places or serve or handle intoxicating liquors. Minors under the age of 15 are prohibited from working in a variety of additional occupations.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers must pay all employees at least once per month on designated paydays. If the regular payday falls on a non-workday, the employer must pay on the preceding workday. Wage payments must be made within 15 days after the end of the pay period.
An employer must inform each employee at the time of hire of their rate of pay and payday. An employer must also notify employees of any wage reductions prior to the work being performed. Employees can request that the employer provide these notices in writing.
Both exempt and non-exempt employees
Deductions from wages are only permissible where:
There are no "other employment laws" we wish to highlight here.
Currently, Idaho does not require employers to use E-Verify. State contractors and state subcontractors must use E-Verify to verify the employment eligibility of all employees and prospective employees prior to taking state contracts. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract.
For all employers it is the responsibility of your company to ensure you are e-verifying as required by law. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Currently, the State of Idaho does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Idaho does not require any retirement benefits.
Currently, the State of Idaho does not require any commuter benefits.
Upon resignation, layoff or termination, all wages due must be paid to the employee the earlier of the next regularly scheduled payday or within 10 days of termination, weekends and holidays excluded. If the employee makes a written request for earlier payment of his wages, all wages must be paid within 48 hours, excluding weekends and holidays. Employers are not required to payout unused accrued vacation on termination UNLESS they have a policy, agreement or an established practice of doing so.
There are no "special forms" we wish to highlight here.
Entities can download and mail paper forms or some entities may use Illinois from the Secretary of State, Department of Business Services online when they are required by law to do so here: https://www.ilsos.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Illinois Department of Revenue
Unemployment: Illinois Department of Employment Security
2024: $13,590
2023: $13,271
The Illinois Department of Labor, Licensing and Regulation requires all businesses to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Beginning January 1, 2024, Illinois employers with employees who do not regularly report to a physical worksite, such as remote employees or employees who travel, must provide the “Your Rights Under Illinois Employment Laws” poster and “Illinois Day and Temporary Labor Services Act” poster by e-mail. Alternatively, an employer may add the postings on the employer’s website or intranet, if the site is regularly used by the employer to communicate work-related information to employees and can be regularly accessed by all employees, freely and without interference.
The posters may be found here: Required Posters & Disclosures - Employers (illinois.gov)
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Illinois has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Illinois localities (city/county) may have minimum wages requirements that may be in excess of state requirements and may vary by employer size. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
The One Day Rest In Seven Act (ODRISA) requires employers to provide employees a minimum of 24 hours of rest in each calendar week and provide employees who work in excess of 7.5 continuous hours an additional 20-minute meal break for every additional 4.5 continuous hours worked. The law allows employers to secure permits from the Department to work employees the 7th day provided that the employees have voluntarily elected to work.
Employers are required to post a notice of the ODRISA and information about how to the file a complaint. The notice may be found here: https://www2.illinois.gov/idol/Employers/Pages/posters.aspx
Child labor laws in Illinois restrict the occupations in which minors may be employed and the number of hours and times during which they may work. Minors under 16 years of age are prohibited from working in a variety of occupations. Illinois employers must obtain an employment certificate, which must be kept on file and available for inspection for the Illinois Department of Labor.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers must pay all wages earned semi-monthly.
Employers must pay executive, administrative, and professional employees, as defined in the FLSA, at least once a month.
Employers must pay commissions at least once a month.
Employers must pay wages earned by employees a set time after the end of the pay period that they were earned in as follows:
Both exempt and non-exempt employees
Deductions from wages are only permissible where:
Employers may not deduct for the following unless the employer receives the written consent of the employee:
Illinois employers are required to reimburse employees for all necessary expenditures or losses they incur within the scope of their employment that are directly related to services performed for the employer.
Illinois employers must provide each employee with an itemized statement of pay deductions for each pay period. Electronic pay statements may be provided so long as employees have access to a computer on which to view them.
An employer must maintain the following records for three years:
All employers with Illinois employees must provide sexual harassment prevention training to employees on a yearly basis. Employers are encouraged to train employees as soon as possible because employers are liable for the sexual harassment conduct of new employees upon their hire. The Illinois Human Rights Act (IHRA) has available a model sexual harassment prevention training program for use by employers and may be found here: https://dhr.illinois.gov/training.html.
Restaurant and bars must establish and create a written policy on sexual harassment prevention training and provide supplemental sexual harassment prevention training.
Localities (city/county) may have additional requirements. Any questions pertaining to sexual harassment requirements and training should be directed to FrankAdvice.
It is unlawful in Illinois to screen prospective employees based on salary history and to require disclosure of salary history as a condition of being considered for employment, being interviewed, continuing to be considered for an offer of employment, or an offer of employment or compensation.
Illinois’s Job Opportunities for Qualified Applicants Act prohibits private employers with 15 or more employees in the current or preceding year and employment agencies from asking criminal history questions on job applications. Employers may still lawfully make criminal history inquiries after a candidate has been selected for an interview or, if there is not an interview, after a conditional employment offer has been made.
The Biometric Information Privacy Act regulates private entities' use of biometric information. A private employer in possession of biometric identifiers (a retina or iris scan, fingerprint, voiceprint, or scan of hand or face geometry) or biometric information must develop a written policy, made available to the public, establishing a retention schedule and guidelines for permanently destroying biometric identifiers and biometric information when the initial purpose for collecting or obtaining such identifiers or information has been satisfied or within 3 years of the individual's last interaction with the private employer, whichever occurs first.
Employees can inspect any personnel documents which are, have been, or are intended to be used in determining that employee's qualifications for employment under the Illinois' Personnel Record Review Act.
The Illinois Worker Adjustment and Retraining Notification (WARN) Act requires employers with 75 or more employees to give affected workers and state and local government officials 60 days' advance notice of a mass layoff, relocation, employment loss, or plant closing.
An employer with more than 100 employees in Illinois must obtain an equal pay registration certificate from the Illinois Department of Human Rights (IDHR) or certify that it is exempt from this requirement. The certification process will be on a rolling basis during the period March 24, 2022 to March 23, 2024. The Department of Labor will assign specific deadlines to each business in Illinois.
To obtain the certificate, an employer must submit a signed statement to the IDHR certifying its compliance with certain antidiscrimination and equal pay laws and attesting to its procedures for ensuring pay equity. Covered employers must obtain the initial certificate by March 23, 2024, and must recertify every 2 years. New businesses must obtain a certificate within 3 years of commencing operations. Employers that fail to obtain the certificate as required or whose certificate is suspended or revoked may be subject to civil penalties.
Please reach out to FrankAdvice with questions regarding the certification process.
Currently, Illinois does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Beginning January 1, 2024, all Illinois employers must provide employees with up to a minimum of 40 hours of paid leave in a 12-month period. Employees may use paid leave without giving a reason.
Employers may choose between an accrual or front-loading policy. Under the accrual system, employees will accrue 1 hour of leave for every 40 hours worked and may begin using the time on March 31, 2024, or after 90 days of employment. Employers that choose an accrual policy must allow employees to carry over all unused paid leave from one 12-month period to the next. Employers who adopt a front-loading policy must provide the full-years’ worth of leave that meets the minimum requirement of the PLAWA. Employers with a front-load policy are not required to carry over unused paid leave from year to year.
Employers must create records documenting hours worked, leave accrued & taken, and remaining paid leave balances. Records must be maintained for at least 3 years and employers must allow the Illinois Department of Labor access to the records.
All Illinois employers must post the “Paid Leave for All Workers Act” poster in a conspicuous place where notices to employees are customarily posted. The poster may be found here: Required Posters & Disclosures - Employers (illinois.gov)
Other localities (city/county) may have additional requirements. If you have any questions about disability, paid family leave, and paid sick leave requirements, you may reach out to your FrankAdvice HR Consultant.
The Illinois Secure Choice Savings Program Act requires employers to offer the state operated retirement savings program or offer its own equivalent employer-sponsored retirement plan, if they have been in business for at least 2 years and have 5 or more employees.
FrankCrum sponsors a Multiple Employer 401k Plan that has a Master Plan Document available for our clients to adopt. Employer contribution is not mandatory, and employee enrollment and payroll deductions are handled solely by FrankCrum.
FrankCrum is the Plan Sponsor/Administrator and is therefore responsible for the following tasks:
Opting for FrankCrum’s plan relieves you of the fiduciary liabilities that may arise as a result of state retirement mandates/requirements.
If you would like to review your plan options and discuss our 401k program, please contact your Account Manager.
Beginning January 1, 2024, Illinois employers with 50 or more covered employees must provide a commuter program that allows a covered employee to use pre-tax dollars to purchase a transit pass or qualified parking via payroll deduction.
A covered employee must work at least 35 hours per week and the benefit begins on the first full pay period after 120 days of employment. Covered locations include:
Other localities (city/county) may have additional requirements about commuter benefits. If you have any questions regarding commuter benefits, you may reach out to your FrankAdvice HR Consultant for guidance.
Final compensation to an employee who is terminated or resigns is defined as wages, salaries, earned commissions, earned bonuses, and the monetary equivalent of earned vacation and earned holidays, and any other compensation owed the employee by the employer in accordance with an agreement between the two parties. All final compensation is payable immediately upon termination (dismissal or voluntary resignation) but must be paid no later than the next regularly scheduled payday.
Employees that are voluntarily or involuntarily discharged for more than 7 days must receive Form CLI111L, What Every Worker Should Know About Unemployment Insurance, on their last day of employment. The employer may also mail the completed form to the employee at the last known address within 5 days. The form may be downloaded here: https://ides.illinois.gov.
It is the responsibility of the client to ensure compliance with all state required forms.
Entities can download and mail paper forms or some entities may use the Indiana Secretary of State’s Business Services Division online when they are required by law to do so here: https://www.in.gov/sos/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Indiana Department of Revenue
Unemployment: Indiana Department of Workforce Development
Indiana employers are to provide a Standard Occupational Classification (SOC) code for every employee to FrankCrum for wage reporting purposes. A SOC code is a federal statistical standard used by federal agencies to classify workers into occupational categories for census purposes.
You can locate your SOC codes at: Occucoder: Hoosiers by The Numbers (in.gov)
If you need assistance with SOC codes, please contact your payroll coordinator.
2024: $9,500
2023: $9,500
The Indiana Department of Workforce Development requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Indiana has minimum wage requirements are equal to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Indiana localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Minors are prohibited from working in any occupation designated as hazardous under federal law. Most Indiana employers may not employ minors under 14 years old. Employers must report within 3 business days of any changes in the names and numbers of minors employed at each of its locations. Employers that employ 5 or more minors ages 14-17 must register with the Indiana Department of Labor Youth Employment System.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers must pay each employee at least semi-monthly or bi-weekly.
The earned wages of all employees are due and payable within 10 days after the end of each pay period.
Both exempt and non-exempt employees
An employer may make deductions from an employee's wages if required by state or federal law or court order, including but not limited to child support withholding, creditor garnishments and tax levies.
Indiana allows voluntary wage assignments only in limited circumstances. Any direction given by an employee to an employer to make a wage deduction constitutes an assignment of wages. An assignment of wages is valid only if it is:
Only certain categories of deductions are allowed, including, but not limited to:
There are no "other employment laws" we wish to highlight here.
Currently, Indiana does not require private employers to use E-Verify. All state and local contractors must E-Verify employees. The business must provide documentation to the state agency that they are enrolled and participating in E-Verify and provide a sworn affidavit affirming the business does not employ illegal aliens. In addition, businesses receiving grants from a state agency or political subdivision over $1,000 must E-Verify. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Currently, the State of Indiana does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Indiana does not require any retirement benefits.
Currently, the State of Indiana does not require any commuter benefits.
If an employee leaves employment voluntarily, the employer does not have to pay the former employee until the next regular payday. If, however, the employee leaves and the employer does not know where to reach the employee, the employer is not required to pay the employee until 10 days after he or she makes a demand for wages or provides the employer with a current address.
If an employee is terminated involuntarily, the employer must pay the wages by the next regular payday.
All unused, accrued vacation must be paid when employment ends UNLESS the employer has an “arrangement or policy” that either places a prerequisite on an employee’s ability to use the promised vacation time or prevents the employee from using the vacation time after a certain date or period of time.
There are no "special forms" we wish to highlight here.
Entities can download and mail paper forms or entities may use the Iowa’s Secretary of State, Fast Track Filing online when they are required by law to do so here: https://sos.iowa.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Iowa Department of Revenue
Unemployment: Iowa Workforce Development
2024: $38,200
2023: $36,100
The Iowa Workforce Development requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Iowa has minimum wage requirements equal to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Iowa localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Iowa restrict the occupations in which minors may be employed and the number of hours and times during which they may work. All minors are prohibited from working in hazardous occupations, and minors under the age of 16 are prohibited from working in a variety of other occupations, such as manufacturing and mining.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers must pay their employees all wages due:
Regular paydays cannot fall more than 12 days after the end of the pay period in which the wages were earned, excluding Sundays and legal holidays.
If an employee is absent on a normal payday, the employer must pay the wages:
Both exempt and non-exempt employees
Deductions from wages are only permissible where:
Currently, Iowa does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Currently, the State of Iowa does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Iowa does not require any retirement benefits.
Currently, the State of Iowa does not require any commuter benefits.
Employees who quit or are terminated must be paid by the next regular payday. Wages earned on a commission basis must be paid not more than 30 days after the date of suspension or termination. Employers are not required to payout unused accrued vacation on termination UNLESS they have a policy, agreement or an established practice of doing so.
There are no "special forms" we wish to highlight here.
Entities can download and mail paper forms or some entities may use Kansas Business Center online when they are required by law to do so here: https://www.sos.ks.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Kansas Department of Revenue
Unemployment: Kansas Department of Labor
2024: $14,000
2023: $14,000
The Kansas Department of Labor (DOL) requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Kansas has minimum wage requirements equal to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Kansas localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Kansas restrict the occupations in which minors may be employed and the number of hours and times during which they may work. All minors are prohibited from working in hazardous occupations, and minors under the age of 16 are prohibited from working in a variety of other occupations, such as manufacturing and transportation.
Kansas employers that employ minors under 16 years of age must obtain and retain on file a work permit. The work permit can be obtained from the Kansas Department of Labor.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers must pay all wages due to its employees at least once during each calendar month, on regular paydays designated in advance by the employer.
Regular paydays cannot fall more than 15 days after the end of the pay period in which the wages were earned.
Both exempt and non-exempt employees
Deductions from wages are only permissible where:
So long as an employee's wages are not reduced below the federal or state minimum wage and the employer and employee agree in writing, an employer is permitted to make the following additional deductions from an employee's wages:
An employer is permitted to make deductions from an employee's final wages to recover property provided to the employee in the course of business (e.g., tools, computers, cell phones, keys, client lists) until the property is returned, if the employer first provides the employee with a written notice and explanation and the deductions do not reduce the employee's pay below the federal or state minimum wage.
The Kansas Act Against Discrimination (KAAD) and the Kansas Age Discrimination in Employment Act (KADEA) prohibit employers with 4 or more employees from discriminating based on protected characteristics, including:
The Kansas Criminal History Record Information Statute makes it unlawful for an employer or prospective employer to require an individual to inspect or challenge their criminal history record for the purpose of obtaining a copy of the person's record to qualify for employment.
Currently, Kansas does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Currently, the State of Kansas does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Kansas does not require any retirement benefits.
Currently, the State of Kansas does not require any commuter benefits.
Whenever an employer discharges an employee or an employee quits or resigns, the employer must pay all wages due no later than the next regular payday upon which the employee would have been paid if still employed. Final wages may be paid either through the regular pay channels or by mail within the deadline and when requested by the employee. All unused, accrued vacation must be paid when employment ends UNLESS the employer has a policy or agreement that states otherwise.
Commission salespeople who resign or are involuntarily terminated must be paid the commissions earned through the last day of the contract. The payment must be made within 30 days or less after the last day of the contract at the usual place of employment or by mail postmarked within that period.
There are no "special forms" we wish to highlight here.
Entities can download and mail paper forms or entities may use the Secretary of State’s Kentucky One Stop Business Portal online when they are required by law to do so here: https://www.sos.ky.gov/Pages/default.aspx.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state and local withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Kentucky Department of Revenue
Unemployment: Kentucky Office of Unemployment Insurance
2024: $11,400
2023: $11,100
The Kentucky Department of Workplace Standards requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Kentucky has minimum wage requirements is equal to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Kentucky localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Kentucky restrict the occupations in which minors may be employed and the number of hours and times during which they may work. Minors under 14 years of age generally may not be employed unless the employment is through a school-sponsored program.
Kentucky employers must maintain proof of age for employees under 18 years of age. The local board of education, upon request, must issue a certificate of age to a minor under 18 years old for the employer. Work permits are not required in Kentucky.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers must pay each employee at least semi-monthly.
All employers doing business in Kentucky must pay employees all wages earned no later than 18 days after the end of each pay period.
Both exempt and non-exempt employees
Deductions from wages are only permissible where:
Employers are not permitted to make deductions from employees pay for the following things:
There are no "other employment laws" we wish to highlight here.
Currently, Kentucky does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Currently, the State of Kentucky does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Kentucky does not require any retirement benefits.
Currently, the State of Kentucky does not require any commuter benefits.
Any employee who leaves or is discharged from employment must be paid their final wages no later than the next normal pay date following the separation date or 14 days following the date, whichever last occurs. Employers are not required to payout unused accrued vacation on termination UNLESS they have a policy, agreement, or an established practice of doing so.
There are no "special forms" we wish to highlight here.
Entities can download and mail paper forms or some entities may use the Louisiana Secretary of State geauxBIZ online when they are required by law to do so here: https://www.sos.la.gov/Pages/default.aspx.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Louisiana Department of Revenue
Unemployment: Louisiana Workforce Commission
Louisiana employers are required by law to provide a Standard Occupational Classification (SOC) code for every employee. A SOC code is a federal statistical standard used by federal agencies to classify workers into occupational categories for census purposes.
You can locate your SOC codes at: 2018 SOC Manual (Entire Manual) (bls.gov)
If you need assistance with SOC codes, please contact your payroll coordinator.
2024: $7,700
2023: $7,700
The Louisiana Workforce Commission and Department of Social Services requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Employers must inform employees when they are hired of the wages they will be paid, the method of wage payment and the frequency of wage payments. Notice must also be provided anytime subsequent changes are made to that information. These requirements do not apply to bona fide executive, administrative, supervisory or professional employees, or any other employee considered exempt under the federal Fair Labor Standards Act. Employers must also post a notice regarding the timely payment of wages and may download the "Timely Payment of Wages" required poster directly from the Louisiana Workforce Commission's website: https://www.laworks.net/Downloads/Downloads_Posters.asp .
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Louisiana has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Louisiana localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Louisiana restrict the occupations in which minors may be employed and the number of hours and times during which they may work. All minors are prohibited from working in a number of hazardous occupations such as mine or quarry work or positions in iron or steel manufacturing plants.
Louisiana employers must obtain an employment certificate from the minor before hiring. Employment certificates are issued by the parish or city school superintendent or by his or her approved representative.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Any employer that fails to designate paydays must pay employees on the 1st and 16th days of the month or as near as is practicable to those days. These requirements do not apply to bona fide executive, administrative, supervisory or professional employees, or any other employee considered exempt under the federal Fair Labor Standards Act.
Wages earned during 1 payroll period must be paid no later than the payday at the end of the next payroll period.
Louisiana law allows employers to make the following types of wage deductions:
The following deductions are prohibited:
Louisiana bans consideration of criminal history records uncovered through a background check that did not result in arrest or conviction in hiring decisions. For other types of criminal history, employer must perform an individualized assessment of the relationship between the criminal conduct and the position sought.
Private employers not required to E-Verify by law. However, private employers that bid on public works contracts for the performance of services in Louisiana must verify in a sworn affidavit that:
An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Currently, the State of Louisiana does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Louisiana does not require any retirement benefits.
Currently, the State of Louisiana does not require any commuter benefits.
Employees in Louisiana who are laid off, discharged, or who resign must be paid in full at the next regular payday, but no later than 15 days from the date of discharge or resignation. Payment must be made at the place and in the manner which has been customary during the employment, unless the employee has requested to be paid via mail. In the event payment is made by mail, the employer shall be deemed to have made such payment when it is mailed.
An employee must be paid for accrued, unused vacation time at the time of separation from employment if the employer has a stated policy that provides for such payment.
Employees that are voluntarily or involuntarily separated from employment must receive a printed notice by letter, email, text message, or flyer informing them of the availability of unemployment insurance benefits.
Employers may use the sample notice issued by the Louisiana Workforce Commission found here: https://www.laworks.net/Downloads/UI/WTS/UI_AvailabilityNoticeToSeparatingEmployees.pdf
It is the responsibility of the client to ensure compliance with all state required forms.
Entities can download and mail paper forms from Maine’s Secretary of State, Bureau of Corporations, Elections, & Commissions here: https://www.maine.gov/sos/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Maine Revenue Services
Unemployment: Maine Department of Labor
2024: $12,000
2023: $12,000
The Maine Department of Labor (DOL) requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
The State of Maine has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Maine localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Maine restrict the occupations in which minors may be employed and the number of hours and times during which they may work. Maine prohibits all minors from working in any capacity that is hazardous, dangerous to life or limbs or injurious to their health or morals. Additional occupations are prohibited for minors under 16 years of age.
An employer must obtain and keep on file a work permit for any minor under 16 years of age. A minor under 16 may apply to the superintendent of schools of the school administrative unit in which the minor resides using the Maine Work Permit Form.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers must pay wages earned by non-exempt employees in full on an established payday that occurs at regular intervals of no more than 16 days, and each payment must include all wages earned within 8 days of the established payday. Employees must be informed of paydays. If the pay interval is less than 16 days, it may not be increased without written notice to employees at least 30 days in advance of the increase.
Salaried exempt employees and members of an employer’s family who reside with and are dependent upon the employer are exempt from the 16-day requirement.
Both exempt and non-exempt employees
Deductions from wages are only permissible for the following purchases:
Employers may not deduct for:
Maine’s “Ban the Box” law prohibits employers from requesting criminal history record information on an initial employee application form or stating on an initial employee application form or advertisement that a person with a criminal history may not apply or will not be considered for a position. This law also prohibits an employer from otherwise specifying prior to determining a person is qualified for the position that an individual with a criminal history will not be considered.
Maine's sexual harassment training law requires all private and public employers to conduct a sexual harassment education and training program for all new employees in workplaces with 15 or more employees within 1 year of employment. Maine employers must also conduct specialized training for supervisors that addresses their specific roles and responsibilities.
In addition, employers must provide individual written notice to all employees annually with information about sexual harassment provided in the training. A model notice may be found at: https://www.maine.gov/mhrc/mhrc/laws-guidance/employment.
Any questions pertaining to sexual harassment requirements and training should be directed to FrankAdvice.
Maine employers must make an offer of employer with all terms of compensation before they may inquire about an applicant’s compensation history from the application or their current or former employer.
Currently, Maine does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Under the Maine Family and Medical Leave Act (MFMLA), an employer with 15 or more employees at 1 location in Maine must provide an eligible employee with up to 10 weeks of family and medical leave in any 2 years. The threshold for employer coverage is much lower than under the federal Family and Medical Leave Act (FMLA), so smaller Maine employers should check to determine if they need to provide leave benefits under both state and federal law.
Maine’s Earned Paid Leave Law (EPLL) requires employers with 11 or more employees to provide up to 40 hours of earned paid leave in 1 year of employment. Leave may be used for any reason.
Employees accrue 1 hour of leave for every 40 hours worked beginning at the start of employment. However, an employee must be employed at least 120 days during a 1-year period before using accrued leave.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Maine does not require any retirement benefits.
Currently, the State of Maine does not require any commuter benefits.
An employee who is discharged or who voluntarily resigns must be paid on the next regular payday or within 2 weeks of the employee's demand, whichever is sooner. All unused, accrued vacation must be paid when employment ends UNLESS the employer has a policy or agreement that states otherwise.
Employers with 11 or more employees are required to pay employees all unused paid vacation at termination, unless addressed otherwise in a collective bargaining agreement.
There are no "special forms" we wish to highlight here.
Entities can download and mail paper forms or some entities may use Maryland’s Business Express service online when they are required by law to do so here: https://sos.maryland.gov/Pages/default.aspx.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Comptroller of Maryland
Unemployment: Maryland Department of Labor
2024: $8,500
2023: $8,500
The Maryland Department of Labor, Licensing and Regulation requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
The State of Maryland has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Maryland localities (city/county) may have minimum wages requirements that may be in excess of state requirements and may vary by employer size. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Employers must provide job applicants with the wage range for the position, if requested by the applicant.
Equal Pay for Equal Work law protect applicants' salary history information. An employer may not:
Child labor laws in Maryland restrict the occupations in which minors may be employed and the number of hours and times during which they may work. All minors are generally prohibited from working in hazardous occupations, and minors under the age of 16 are prohibited from working in a variety of other occupations such as manufacturing.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employees must be paid at least either:
Executive, administrative, and professional employees may be paid less frequently.
If the regular payday of an employee is a non-workday, an employer shall pay the employee on the preceding workday.
Maryland does not have a law governing the timing of payment of wages following the pay period.
Both exempt and non-exempt employees
Deductions from wages are only permissible where:
Employers are prohibited from making deductions that would reduce an employee's wages below the minimum wage, other than those required by law and those allowed for lodging and meals.
Employers are also prohibited from making deductions for inventory shortages and damage to the employers property.
Prior to the first in-person interview, Maryland’s “Ban the Box” law prohibits employers with 15 or more full-time employees from disclosing the applicant’s criminal record, conducting a criminal history records check, or inquiring from the applicant or others of criminal history or accusations of the applicant.
Currently, Maryland does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
The Maryland Healthy Working Families Act (MHWFA) requires an employer with 15 or more employees to provide paid sick and safe leave, while an employer with fewer than 15 employees must provide unpaid sick and safe leave. Employees may begin using accrued leave after the first 106 calendar days of employment. Employees may be limited to using up to 64 hours of leave in 1 year.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
The MarylandSaves Small Business Retirement Savings Program requires covered employers to provide employees with a retirement savings plan when the employer does not sponsor one. Covered employers must facilitate optional employee contributions, through payroll deductions, to the individual retirement accounts run by the state. Covered employers are required to register for the program, enroll their employees, and withhold & remit employee contributions to the program fund.
Covered employers include:
FrankCrum sponsors a Multiple Employer 401k Plan that has a Master Plan Document available for our clients to adopt at their option. Employer contribution is not mandatory, and employee enrollment and payroll deductions are handled solely by FrankCrum.
FrankCrum is the Plan Sponsor/Administrator and is therefore responsible for the following tasks:
Opting for FrankCrum’s plan relieves you of the fiduciary liabilities that may arise as a result of state retirement mandates/requirements.
If you would like to review your plan options and discuss our 401k program, please contact your Account Manager.
Currently, the State of Maryland does not require any commuter benefits.
An employee who resigns or is discharged must be paid their final wages no later than the next regularly scheduled payday. Maryland law requires employers to provide all employees, at the time of hire, with a written benefits statement describing, among other things, any “leave benefits” offered by the employer (e.g., vacation, sick leave, personal leave, paid time off, etc.).
An employer is not required to pay accrued leave to a terminated employee if the following 3 conditions are satisfied:
Employees that are voluntarily or involuntarily discharged must receive a notice of unemployment availability. The employer may send the notice by mail, e-mail, or text message to the separated employee. A sample letter and text message is available from the Maryland Department of Labor and may be downloaded here: http://www.dllr.state.md.us/forms/uiavailnotice.pdf.
It is the responsibility of the client to ensure compliance with all state required forms.
Entities can download and mail paper forms or some entities may use the Secretary of State's Corporations Online Filing System service online when they are required by law to do so here: https://www.sec.state.ma.us/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Massachusetts Department of Revenue
Unemployment: Massachusetts Department of Unemployment Assistance
2024: $15,000
2023: $15,000
The Massachusetts Department of Labor Standards and Attorney General requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
All Massachusetts employers with 6 or more employees are required to post a sexual harassment policy and poster in a conspicuous area in the workplace. The Massachusetts Commission Against Discrimination provides a model sexual harassment policy and poster to employers and may be downloaded here: https://www.mass.gov/service-details/about-sexual-harassment-in-the-workplace.
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Massachusetts has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Massachusetts localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Massachusetts restrict the occupations in which minors may be employed and the number of hours and times during which they may work. All minors are prohibited from working in certain occupations.
Maryland employers must obtain and keep on file an employment permit for employee minors ages 14 to 17. Children under the age of 14 generally may not be employed. Permits for minors are issued by the School Superintendent or School Committee where the minor is enrolled.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Non-exempt employees who are paid on an hourly basis must be paid weekly or bi-weekly. Exempt employees may be paid bi-weekly or semi-monthly, unless the employee elects to be paid monthly.
Payment must be made within:
An employee who is absent on pay day must be paid on demand.
The following deductions are permitted:
Employee requests for any other types of deductions must be made in writing.
Employers are prohibited from making deductions that would reduce an employee's wages below the minimum wage, other than those required by law and those allowed for lodging and meals. Employers are also prohibited from making deductions for inventory shortages and damage to the employers property.
Massachusetts “Ban the Box” Law prohibits employers with 6 or more employees from inquiring about an applicant’s criminal history on its initial application form. Inquiry into the applicant’s criminal history may occur later in the application process (i.e. the interview).
Massachusetts also prohibits salary history inquiries from the current or former employer of the prospective employee or require prospective employee to meet a certain salary/wage criteria.
All Massachusetts employers with 6 or more employees are required to provide new employees with a copy of the employer's sexual harassment policy upon commencement of employment. Employees are also required to receive the policy on a yearly basis. Employers should also post the policy in a conspicuous area in the workplace. The Massachusetts Commission Against Discrimination provides a model sexual harassment policy to employers and may be downloaded here: https://www.mass.gov/files/documents/2017/09/06/2112%20Model%20Sexual%20Harassment%20Policy.pdf.
Any questions pertaining to sexual harassment requirements should be directed to FrankAdvice.
Currently, Massachusetts does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
In the state of Massachusetts, the PEO is considered the employer for workers’ compensation purposes. Therefore, PEO clients may not retain their own workers’ compensation policy per state law.
The Massachusetts Paid Family Medical Leave (PFML) law applies to all employers subject to the Massachusetts Unemployment Insurance Law. Paid family and medical leave provide benefits to qualified employees, former employees, and self-employed individuals. Massachusetts family and medical leave is paid for by a combination of employer and employee contributions. However, contribution requirements vary depending on the size of the workforce. The shared employer and employee PFML contribution rate for 2024 is 0.88% of an employee’s earnings for employers with 25 or more covered employees. The shared contribution rate for 2024 is 0.46% of an employee’s earnings for employers with fewer than 25 employees. Total workforce size must be determined annually, based on the previous calendar year, by counting all employees (including full-time, part-time and seasonal employees) on the payroll during each pay period and dividing by the number of pay periods. 1099 independent contractors reported on IRS Form 1099-MISC, must also be included in the count, but only if they make up more than 50 percent of the total Massachusetts workforce.
Clients must administer their own PFML in Massachusetts. FrankCrum will collect the employee contributions through payroll and bill for your employer contributions as a line item on your invoice. Both amounts will be credited back to you to remit directly to the state.
Employers with 11 or more employees must provide paid sick leave. An employer's size is calculated by counting the number of employees (anywhere) on the payroll during each pay period and dividing by the number of pay periods. In calculating the total number of employees, an employer must count all full-time, part-time, seasonal, and temporary employees, and owners and officers on the company's payroll, regardless of location or eligibility for paid sick leave. Employees furnished and paid by a temporary staffing agency count as employees of both the employer and the staffing agency.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Massachusetts does not require any retirement benefits.
Currently, the State of Massachusetts does not require any commuter benefits.
Any employee who resigns their employment must be paid in full on the following regular pay day, and, in the absence of a regular pay day, on the following Saturday; and any employee discharged from employment shall be paid in full on the day of his discharge. Accrued but unused vacation must be included in the final paycheck. Employers that choose to provide paid vacation to their employees, must pay for any earned, unused vacation time and must treat those payments like any other wages.
Employees that are voluntarily or involuntarily discharged must receive Form 0590-A, How to File a Claim for Unemployment Insurance Benefits, on their last day of employment or via mail to the employees last known address within 30 days of separation. Form 0590-A may be downloaded here: https://www.mass.gov/files/documents/2018/01/29/Form%20590-A-English%201-26-18.pdf
It is the responsibility of the client to ensure compliance with all state required forms.
Entities may download the appropriate business form to complete or the entity may file the appropriate form with the Corporations Online Filing System if they are required by law to do so here: https://www.michigan.gov/sos.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Michigan Department of Treasury
Unemployment: Michigan Unemployment Insurance Agency
2024: $9,500
2023: $9,500
The Michigan Department of Labor (DOL) requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Michigan has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Michigan localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Michigan restrict the occupations in which minors may be employed and the number of hours and times during which they may work. Michigan's Youth Employment Standards Act prohibits certain occupations for minors under 18.
Michigan employers must obtain from minors and keep on file a work permit or a temporary work permit. When the minor's employment terminates, the employer must return the permit to the issuing officer.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers may pay employees on a weekly, bi-weekly, semi-monthly, or monthly basis.
Employers that have a weekly or bi-weekly pay period must:
Employers that have a semi-monthly pay period must pay wages earned during:
Employers with monthly pay periods may pay all wages earned during the monthly pay period within 15 days after the end of the monthly pay period.
Both exempt and non-exempt employees
Deductions from wages are only permissible where:
In addition, deductions made for the employer's benefit:
The Elliott-Larsen Civil Rights Act (ELCRA) prohibits discrimination based on religion, race, color, national origin, age, sex, sexual orientation, gender identity, gender expression, traits historically associated with race, such as hair texture and protective hairstyles height, weight, and marital status.
Under the Bullard-Plawecki Employee Right to Know Act (Right to Know Act), employers with 4 or more employees must allow employees to inspect their personnel records.
Currently, Michigan does not require private employers to use E-Verify. However, Michigan law does mandate the use of the federal E-Verify system by state transportation department contractors and subcontractors for construction, maintenance, and engineering services to confirm the work eligibility of new hires.
An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying as required by law. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
The Paid Medical Leave Act requires an employer with 50 or more employees to provide eligible employees with paid sick and safe leave. Employees accrue 1 hour of paid medical leave for every 35 hours worked and up to 40 hours in a benefit year. An employee may use up to 40 hours of paid medical leave in a single benefit year (unless the employer selects a higher limit). An employee may carry over up to 40 hours of unused accrued paid medical leave from 1 benefit year to another benefit year. FrankCrum's benefit year is from November 1st through October 31st annually.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Michigan does not require any retirement benefits.
Currently, the State of Michigan does not require any commuter benefits.
Terminated employees, whether they are terminated involuntarily or voluntarily resign, must be paid by the next regular payday. Accrued benefits, such as vacation time, must be paid on termination as provided in a written employment contract or employer policy.
Employees that are voluntarily or involuntarily discharged must receive Form UIA 1711, Unemployment Compensation Notice to Employee. The notice must be completed by the employer and distributed to the discharged employee at the time of separation. The form may be downloaded here: https://www.michigan.gov/-/media/Project/Websites/leo/Documents/UIA/Employer-Forms/UIA-1711.pdf?rev=60a8445f438f4a9f9462d15f10790f7f.
It is the responsibility of the client to ensure compliance with all state required forms.
Entities can download and mail paper forms or some entities may use the Minnesota Secretary of State online filing system when they are required by law to do so here: https://sos.state.mn.us/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Minnesota Department of Revenue
Unemployment: Minnesota Employment & Economic Development
2024: $42,000
2023: $40,000
The Minnesota Department of Labor & Industry requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Minnesota has minimum wage requirements in excess to the federally mandated minimum wage and varies by employer size and local minimum wage requirements. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Minnesota localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
The Minnesota Child Labor Standards Act (Act) is similar to the federal child labor requirements, but contains certain additional restrictions. The Act requires every employer to obtain proof of age for any minor employee or prospective employee by requiring the minor to submit the following:
In addition, the Act requires that any 14 or 15 year old who wishes to work on school days during school hours must obtain an employment certificate from the school superintendent or other person designated by the state board of education.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers must pay employees both:
However, employers may pay employees more frequently than every 31 days.
Employers must pay employees every 15 days if they perform labor or service on any transitory projects, including:
Both exempt and non-exempt employees
Employers may make deductions from an employee's wages or gratuities, as long as the deductions do not reduce the wages below the minimum wage, for the following expenses:
Employers may not deduct for:
The Minnesota "Ban the box" law prohibits all employers from asking criminal history questions on an initial job application. Minnesota employers will still be able to make criminal history inquiries either during a job interview or after a conditional offer has been made.
An employer may request or require a job applicant to undergo drug and alcohol testing provided a job offer has been made to the applicant and the same test is requested or required of all job applicants conditionally offered employment for that position. Minnesota allows employers to conduct testing only in the following five specific situations:
The Minnesota Human Rights Act (MHRA) prohibits employment discrimination based on race, color, creed, religion, national origin, sex (including pregnancy and childbirth, and disabilities related to pregnancy or childbirth), marital status, status with regard to public assistance, membership or activity in a local commission, disability, sexual orientation, age or familial status. In addition, unlike most federal discrimination statutes, the MHRA also covers all employers in Minnesota with 1 or more employees.
Currently, Minnesota does not require private employers to use E-Verify. State contractors and subcontractors on projects over $50,000 must E-Verify all employees on project. Municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Beginning January 1, 2024, the Earned Sick and Safe Leave Law (ESSL) requires Minnesota employers with 1 or more employees to provide all eligible employees with sick and safe time leave. Employers may choose to provide ESSL by an accrual or frontloading method. Employees accrue at a minimum of 1 hour for every 30 hours worked, up to a maximum of 48 hours per year. Employers may choose to allow an accrual of more than 48 hours per year, but are not required to do so.
Eligible employees must have a qualifying reason to use sick and safe time and the employer may require reasonable documentation for absences of more than 3 consecutive days.
Localities (city/county) may have additional requirements. Any questions about disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Minnesota does not require any retirement benefits.
Currently, the State of Minnesota does not require any commuter benefits.
An employer must pay an employee who voluntarily resigns all wages earned that are due to the employee by the next regularly scheduled payday at the employee's regular rate of pay, or at the rate required by law or employment contract, whichever is greater unless a collective bargaining agreement provides otherwise.
If an employee is involuntarily terminated, the employer must pay the employee all earned wages and commissions due within 24 hours of the employee's demand for payment. An employer that does not pay within 24 hours after a demand is made is liable to the employee not only for the unpaid wages and commissions but also for a penalty equal to the employee's average daily earnings at the employee's regular rate of pay or the rate required by law, whichever is greater.
All employers must provide each employee with a written notice at the start of their employment and keep a signed copy of the notice on file. The notice must contain required information about an employee's employment status and terms of employment. The notice must include a statement, in multiple languages, that informs employees they may request the notice be provided to them in another language. Employers are also required to provide employees in writing any changes to the information in the notice before the date the changes take effect.
Employers may use the example notice or create their own. An example notice may be downloaded here: https://www.dli.mn.gov/employee-notice?utm_medium=email&utm_source=govdelivery
It is the responsibility of the client to ensure compliance with all state required forms.
Entities must register with the Mississippi Secretary of State by filing online using the Mississippi Corporations Registered Filer Login when they are required by law to do so here: https://www.sos.ms.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Mississippi Department of Revenue
Unemployment: Mississippi Department of Employment Security
2024: $14,000
2023: $14,000
The Mississippi Department of Employment Security requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Mississippi has minimum wage requirements equal to the federally mandated minimum wage and varies by employer size and local minimum wage requirements. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Mississippi localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Mississippi restrict the occupations in which minors may be employed and the number of hours and times during which they may work. Minors under the age of 14 may not work in any mill, cannery (except a fruit or vegetable cannery), workshop, factory, or manufacturing establishment in Mississippi.
Minors between the ages of 14 and 16 must present the affidavit of a parent or guardian and the certificate of the superintendent or principal of the school of the district in which they reside or in which they last attended school, stating:
The employer must retain a register of such affidavits.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
With one exception, Mississippi does not have a wage payment statute governing the timing of wage payments for private employers.
The exception is employers engaged in manufacturing that employ at least 50 employees and public service corporations.
These Mississippi employers make full payment to employees at least either:
The payment must include all amounts due for services performed up to no more than 10 days before the time of payment.
It is recommended that employers develop a regular schedule for payment of employees' wages on one of the following basis and communicate that schedule to their employees:
Employers are prohibited from making the following deductions from an employee's pay:
All public and private employers in Mississippi are required to E-Verify all employees, regardless of size. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause also must E-Verify all employees working on the federal contract.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Currently, the State of Mississippi does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Mississippi does not require any retirement benefits.
Currently, the State of Mississippi does not require any commuter benefits.
Employers in Mississippi should generally pay terminating employees, whether the termination is voluntary or involuntary, no later than the next regularly scheduled payday. Employers are not required to payout unused accrued vacation on termination UNLESS they have a policy, agreement or an established practice of doing so.
There are no "special forms" we wish to highlight here.
Entities can download and mail paper forms or may use the Missouri Secretary of State online services when they are required by law to do so here: https://www.sos.mo.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Missouri Department of Revenue
Unemployment: Missouri Department of Labor & Industrial Relations
2024: $10,000
2023: $10,500
The Missouri Department of Labor and Industrial Relations (DOLIR) requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Missouri has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Missouri localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Employers doing business in Missouri must give employees who will be affected by a wage reduction at least 30 days' advance notice. An employer may give the notice by posting a written or printed handbill in a conspicuous place where the affected employees work, or by mailing each affected employee a copy of the notice. The notice must specify the class of employees affected by the wage reduction and the amount of the reduction.
Child labor laws in Missouri restrict the occupations in which minors may be employed and the number of hours and times during which they may work. Minors under the age of 16 are prohibited from working in any occupation or place of employment that endangers their health or morals. A 14 or 15 year old may not be employed during the regular school year without first receiving a work certificate from a school official.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Manufacturing employers must pay non-exempt and salaried employees' wages every 15 days.
Corporations doing business in Missouri, railroad operators, and railroad shops must pay employees' wages at least twice a month.
Employers may pay the following employees on a monthly basis:
Wages for manufacturing employees must be paid within 5 days after they are earned.
The following deductions are permitted:
An employer is prohibited from deducting certain items from an employee's wages, including:
Under Missouri law, preemployment drug and alcohol testing is generally permitted, but only after a conditional job offer is made and if all applicants for the same job are tested.
Missouri localities (city/county) have requirements pertaining to salary history. Any questions regarding local salary history requirements should be directed to FrankAdvice.
Currently, Missouri does not require private employers to use E-Verify. However, all public employers in Missouri must confirm the work eligibility of new hires through the federal E-Verify system. In addition, any employer with a state contract or grant of more than $5,000, as well as any business that receives a state-administered or subsidized tax credit, tax abatement or loan is required to use E-Verify.
An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program. For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Currently, the State of Missouri does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Missouri does not require any retirement benefits.
Currently, the State of Missouri does not require any commuter benefits.
The unpaid wages of an employee who is terminated are due on the day of termination. An exception is made in the case of commission earnings when an audit is needed to determine the amounts owed. While state law does not specify when wages must be paid to an employee who resigns, it is recommended employers do so by the next regular payday to avoid legal action. Employers are not required to payout unused accrued vacation on termination UNLESS they have a policy, agreement or an established practice of doing so.
Employees that are voluntarily or involuntarily discharged must receive Form M-INF-288-5, Filing for Unemployment Insurance Benefits in Missouri, upon separation. The form may be downloaded here: https://labor.mo.gov/media/pdf/m-inf-288-5-ai.
It is the responsibility of the client to ensure compliance with all state required forms.
Entities may only use the online SOS Enterprise Online Filing Portal service with Montana’s Secretary of State Business Services Office when they are required by law to do so here: https://sosmt.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Montana Department of Revenue
Unemployment: Montana Department of Labor & Industry
2024: $43,000
2023: $40,500
The Montana Department of Labor & Industry requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Montana has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Montana localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Montana restrict the occupations in which minors may be employed and the number of hours and times during which they may work. All minors are prohibited from working in hazardous occupations, and minors under the age of 16 age are prohibited from working in a variety of other occupations such as manufacturing, warehousing, and construction.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers are not required to adopt a particular schedule for pay periods. However, if there is not an established time period or time when wages are due and payable, the pay period is presumed to be semi-monthly in length.
Employers must pay employees within 10 business days after the wages become due and payable.
If an employee is late in submitting a timesheet to the employer, the employer may pay the employee the wages due in the following pay period.
Both exempt and non-exempt employees
Deductions from wages are only permissible where:
Employers are prohibited from making deductions for shortages, damages, or mistakes.
There are no "other employment laws" we wish to highlight here.
Currently, Montana does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
In the state of Montana, the PEO is considered the employer for workers’ compensation purposes. Therefore, PEO clients may not retain their own workers’ compensation policy per state law.
Currently, the State of Montana does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Montana does not require any retirement benefits.
Currently, the State of Montana does not require any commuter benefits.
Employees who are involuntarily terminated must be paid within 4 hours or by the end of the business day (whichever occurs first), unless the employer has a written policy to delay the payment (no longer than the next payday or within 15 days of dismissal, whichever occurs first). When an employee voluntarily resigns all the unpaid wages of the employee are due and payable on the next regular payday after the last day of work or 15 days from the date of separation whichever occurs first. Payment may be made through the regular pay channels or by mail if requested by the employee.
Private employers in Montana are not required to provide employees with paid vacation leave. However, if an employer does provide paid vacation according to its own policy, vacation time that has been earned is considered wages and must be included in an employee's final pay.
There are no "special forms" we wish to highlight here.
Entities can download and mail paper forms or some entities may use the Secretary of State’s Nebraska eDelivery when they are required by law to do so here: https://sos.nebraska.gov/index.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Nebraska Department of Revenue
Unemployment: Nebraska Department of Labor
2024: $9,000/$24,000
2023: $9,000/$24,000
The Nebraska Department of Labor requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Nebraska has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Nebraska localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Nebraska restrict the occupations in which minors may be employed and the number of hours and times during which they may work. All minors are generally prohibited from working in a job that is dangerous or where "his or her morals may be depraved."
Employers that wish to employ children under the age of 16 must obtain an employment certificate from the minor. The minor may obtain the employment certificates by a school superintendent and must be kept on file and accessible to school attendance officers and to the Nebraska Department of Labor.
Nebraska's child labor employment certificate law requires:
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers must pay all wages due to employees on regular days designated by the employer or agreed upon by the employer and employee in advance. Employers must give employees 30 days written notice if paydays will be changed.
Both exempt and non-exempt employees
Deductions from wages are only permissible where:
Employers may not make deductions from employees' pay for the cost of uniforms.
There are no "other employment laws" we wish to highlight here.
Public contractors and subcontractors & employers receiving state tax incentives are required to use the E-Verify system.
Nebraska does not require private employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Currently, the State of Nebraska does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Nebraska does not require any retirement benefits.
Currently, the State of Nebraska does not require any commuter benefits.
When an employee is discharged or resigns their employment, all unpaid wages are due on the next regular payday or within 2 weeks of the date of termination, whichever is sooner. Unless the employer and employee have specifically agreed otherwise through a contract effective at the beginning of employment or at least 90 days prior to separation, whichever is later, wages include commissions on all orders delivered or on file with the employer at the time of separation of employment less any orders returned or cancelled. Final wages include unused vacation or any other paid leave if provided by an employer’s policy.
There are no "special forms" we wish to highlight here.
Entities can download and mail paper forms or some entities may use the Secretary of State's SilverFlume service online when they are required by law to do so here: https://www.nvsos.gov/sos.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state modified business tax or unemployment accounts, if applicable. There is no state income tax in Nevada. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Modified Business Tax: Nevada Department of Taxation
Unemployment: Nevada Department of Employment, Training & Rehabilitation
2024: $40,600
2023: $40,100
The Nevada Department of Business & Industry requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Nevada has 2 different minimum wage rates, depending on whether the employer provides qualified health benefits. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Nevada localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Nevada employers may not seek or rely upon an applicant's wage or salary to determine whether to hire the individual. However, employers may inquire about an applicant's wage or salary expectations for the position for which the applicant is applying.
An employer must provide an applicant who has completed an interview for a position with the wage or salary range for that position. In addition, an employer must provide an employee who has applied for a promotion or transfer to a new position with the wage, salary range, or rate for that position on request if the employee has completed an interview or been offered the promotion or transfer.
Under the state's credit check law, it is generally illegal for an employer to condition a job offer based on a prospective employee's consumer credit report or other credit information. Also, an employer may not deny employment to an applicant who refuses, declines, or fails to submit such credit information.
Child labor laws in Nevada restrict the occupations in which minors may be employed and the number of hours and times during which they may work. All minors are prohibited from working in certain occupations. A minor under the age of 14 may not be employed without written permission from the county district court where the child resides or from another authorized agent.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Wages must be paid at least semi-monthly on the 15th and last day of the month. Employees who are absent on payday must be paid within 5 days after payday.
Exempt employees may agree to be paid monthly or on fixed paydays, but more frequently is permitted.
Both exempt and non-exempt employees
The following deductions are permitted:
Employers may not make deductions from employees' pay for the cost of uniforms.
State law forbids employers from maintaining a "secret" personnel file and provides employees who have been employed with the organization for at least 60 days with the right to inspect and copy their personnel records. After receiving an employee's request to inspect personnel records, employers must give the employee a reasonable opportunity during normal business hours to inspect the records used.
Currently, Nevada does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Currently, the State of Nevada does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Nevada does not require any retirement benefits.
Currently, the State of Nevada does not require any commuter benefits.
When an employer discharges an employee, final wages must be paid immediately or within 3 days. If an employee resigns his/her employment, final wages must be paid no later than the next regular payday or 7 days after resignation, whichever is earlier. Employers are not required to payout unused accrued vacation on termination UNLESS they have a policy, agreement or an established practice of doing so.
Employees that are voluntarily or involuntarily discharged must receive Notice DETR-ESD, the Notification to Employees of the Availability of Unemployment Compensation. The form may be downloaded here: https://cms.detr.nv.gov/Content/Media/Employer_notification_of_UI_to_employees_4-24-20.pdf.
It is the responsibility of the client to ensure compliance with all state required forms.
Entities can download and mail paper forms or some entities may use New Hampshire’s Secretary of State Business Corporation Division service online when they are required by law to do so here: https://www.sos.nh.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: New Hampshire State Income Tax
Unemployment: New Hampshire Employment Security
2024: $14,000
2023: $14,000
The New Hampshire Department of Labor requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
New Hampshire has minimum wage requirements equal to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some New Hampshire localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in New Hampshire restrict the occupations in which minors may be employed and the number of hours and times during which they may work. Minors under 18 years of age may not be permitted to work in any hazardous occupation, except in an approved apprenticeship, vocational rehabilitation, or training program.
New Hampshire employers of 16 and 17 year old's must obtain and keep on file a signed written document from the minor's parent or legal guardian permitting the minor's employment. Permission to work is not required if the 16 and 17 year old has graduated from high school or obtained a general equivalency diploma. Minors under 16 years of age are not permitted to work without a work certificate. A school principal or parent or legal guardian of the minor may issue the work certificate.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers are permitted to pay wages weekly or bi-weekly at regular intervals, not exceeding 14 days.
Both exempt and non-exempt employees
New Hampshire employers may not withhold or divert any portion of an employee's wages unless the following conditions are met:
The New Hampshire Law Against Discrimination (NHLAD) prohibits employers with 6 or more employees to discriminate in employment and refuse to hire or to discharge an individual because of the following:
The New Hampshire Worker Adjustment and Retraining Notification (WARN) Act requires an employer with 100 or more full-time employees to provide 60 days' advance written notice before a qualifying layoff, reduction in force, or plant closing.
Under the New Hampshire WARN Act, a mass layoff involves the termination of at least:
A plant closing is a permanent or temporary shutdown resulting in at least 50 job losses.
Currently, New Hampshire does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
In the state of New Hampshire, the PEO is considered the employer for workers’ compensation purposes. Therefore, PEO clients may not retain their own workers’ compensation policy per state law.
Currently, the State of New Hampshire does not require any disability, paid sick leave, or paid family leave coverage for private employees.
The Granite State Paid Family Leave is voluntary for private employers (but mandatory for state employees). Private employers may choose to provide Family and Medical Leave Insurance at no cost to their employees or on a contributory or partially contributory basis.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of New Hampshire does not require any retirement benefits.
Currently, the State of New Hampshire does not require any commuter benefits.
When an employer discharges an employee, the employer shall pay the employee's wages in full within 72 hours. If an employee quits or resigns, final wages must be paid no later than the next regular payday, either through the regular pay channels or by mail if requested by the employee. If the employee gives at least 1 pay period's notice of their intention to quit, final wages must be paid within 72 hours. All unused, accrued vacation must be paid when employment ends UNLESS the employer has a policy or agreement that states otherwise.
There are no "special forms" we wish to highlight here.
Entities can download and mail paper forms or some entities may use the Secretary of State's Business Entities Online service online when they are required by law to do so here: https://www.state.nj.us/state/sos-about.shtml.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: New Jersey Division of Taxation
Unemployment: New Jersey Department of Labor & Workforce Development
2024: $42,300
2023: $41,100
The New Jersey Department of Labor and Workforce Development requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
In addition to federal and state posters, the New Jersey Division on Civil Rights requires New Jersey employers with 29 or less employees worldwide to display the Employment Poster. Employers in New Jersey that have 30 or more employees worldwide must display the Employment poster and New Jersey Family Leave Act (NJFLA) poster. These posters may be displayed in a conspicuous place where notices are customarily posted for employees or if employers have remote workers, provide a copy of the poster(s) to each remote employee. These posters may be found here: https://www.njoag.gov/about/divisions-and-offices/division-on-civil-rights-home/division-on-civil-rights-resources/required-posters/.
There are additional posters that may be required by the New Jersey Division on Civil Rights for you place of business. Please reach out to FrankAdvice with any posting requirement questions.
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
New Jersey has minimum wage requirements in excess to the federally mandated minimum wage and may vary by employer size. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some New Jersey localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in New Jersey restrict the occupations in which minors may be employed and the number of hours and times during which they may work.
Employment certificates are required under New Jersey law for employees under 18 years of age, with these exceptions:
In addition, each employer that hires minors must register the following information with the New Jersey Department of Labor and Workforce Development:
Employers must update their registration as to any minor employee who changes positions.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Wages must be paid at least twice during each calendar month on days designated in advance as regular paydays.
Bona fide executive, supervisory, and other special classifications of employees may be paid less frequently, but must be paid in full at least once each calendar month on a regularly established schedule.
The end of the pay period may not be more than 10 working days before the regular payday. If the regular payday falls on a non-workday, payment must be made on the preceding workday.
Both exempt and non-exempt employees
Deductions from wages are only permissible where:
Employers may not deduct the cost of uniforms that employees are required to wear to work or medical examinations required as a condition of employment. If employees pay for uniforms in cash and the cash payment brings their wages below the minimum wage, the employer must make up the difference to meet the minimum wage for that week.
“Ban the Box” Law prohibits New Jersey employers with 15 or more employees from making any oral or written inquiry about an applicant's criminal record during the initial employment application process, which ends when the employer has conducted a first interview. In addition, the "Ban the Box" law prohibits a covered employer from publishing a job advertisement stating that the employer will not consider applicants who have been arrested or convicted of 1 or more crimes.
New Jersey law restricts an employer from making salary history inquiries and provides that an employer may not:
Other localities (city/county) have additional requirements pertaining to salary history. Any questions regarding additional salary history requirements should be directed to FrankAdvice.
Currently, New Jersey does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Every employer in New Jersey, regardless of size, is required to provide temporary disability benefits (TDB), if a disability is the result of an employee suffering a non-work related accident or sickness that results in their inability to perform the duties of their regular jobs. TDB is 100% employer funded through a mandatory payroll tax. Employers may enroll in a state plan, which is administered by the Division of Temporary Disability Benefits within the New Jersey Department of Labor and Workforce Development (the Division). In lieu of providing benefits through the state plan, an employer may establish a private plan with the approval of the Division. The terms of a private plan must be comparable to the state plan.
Under the New Jersey Family Leave Act (NJFLA), an employer with 30 or more employees must provide an eligible employee with up to 12 weeks of monetary benefits when an employee is out of work to bond with a newborn child, a newly adopted child, or a newly placed foster child; to care for a family member with a serious health condition; for reasons related to domestic or sexual violence; or to care for a family member for reasons related to a communicable disease. NJFLA does not provide leave for the employee’s own health condition. Family Leave Insurance is paid for by a mandatory payroll tax by employees only. The NJFLA is 100% employee funded. The employee contribution rate is 0.9% for 2024. FrankCrum will collect your employees' contributions through payroll and remit them on your behalf to the State.
An employer must provide earned sick leave to each employee working for the employer in New Jersey. Employees begin accruing sick leave when employment begins. Employees accrue 1 hour of earned sick leave for every 30 hours worked, up to 40 hours in a benefit year. FrankCrum's benefit year is from November 1st though October 31st annually.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
The New Jersey Secure Choice Savings Program is a mandatory (for employers) automatic enrollment payroll deduction IRA program that will provide retirement options for employees who work for employers that do not offer a retirement plan. An employer will be required to participate in the program if:
FrankCrum sponsors a Multiple Employer 401k Plan that has a Master Plan Document available for our clients to adopt. Employer contribution is not mandatory, and employee enrollment and payroll deductions are handled solely by FrankCrum.
FrankCrum is the Plan Sponsor/Administrator and is therefore responsible for the following tasks:
Opting for FrankCrum’s plan relieves you of the fiduciary liabilities that may arise as a result of state retirement mandates/requirements.
If you would like to review your plan options and discuss our 401k program, please contact your Account Manager.
New Jersey employers that have 20 or more employees are required to offer a pre-tax commuter transportation fringe benefit to all employees who are not subject to a collective bargaining agreement. Eligible employees must work an average of 10 hours or more per week and do not have to be residents of New Jersey to qualify for the benefit, the employees only have to work in the state. The pre-tax transportation fringe benefit allows an employee to set aside wages on a pre-tax basis for the purchase of certain eligible transportation services, including transit passes and commuter highway vehicle travel, in accordance with and up to the maximum level allowed by federal law.
Pre-tax transportation fringe benefits can be offered directly by an employer or through a third-party provider. Employers are not required to offer a qualified parking or bicycle benefit, but may choose to offer those benefits.
Other localities (city/county) may have additional requirements pertaining to commuter benefits. Any questions regarding additional commuter benefit requirements should be directed to FrankAdvice.
In the event of an employee’s termination, whether voluntary or involuntary, final wages must be paid on the next regular pay date. Employers are not required to pay out unused accrued vacation on termination UNLESS they have a policy, agreement, or an established practice of doing so.
New Jersey employers are required to provide a printed copy of Form BC-10 to each employee at the time of separation, whether the separation is permanent or temporary. This form provides employees with instructions for claiming unemployment benefits.
Form BC-10 may be found here: Division of Unemployment Insurance | Forms & Publications (nj.gov)
Upon issuing Form BC-10 to the separated employee, New Jersey employers must immediately and simultaneously disclose the separation to the Division. FrankCrum will make this disclosure to the Division on your behalf; simply notify FrankCrum immediately upon employee separation, either by sending a Notice of Employment Separation Form via email to your payroll representative and UnemploymentClaims@frankcrum.com, or by processing the termination electronically in MyFrankCrum with detailed notes regarding the separation. It is important to immediately issue Form BC-10 to your separated NJ employees and to provide FrankCrum simultaneous notification as timely disclosure is needed to avoid fines from the state.
It is the responsibility of the client to ensure compliance with all state required forms.
Entities can download and mail paper forms or some entities may use the New Mexico Secretary of State's Corporations Bureau service online when they are required by law to do so here: https://www.sos.state.nm.us/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: New Mexico Taxation & Revenue Department
Unemployment: New Mexico Department of Workforce Solutions
2024: $31,700
2023: $30,100
The New Mexico Department of Workforce Solutions requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
The State of New Mexico has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some New Mexico localities (city/county) may have minimum wages requirements that may be in excess of state requirements and may vary by employer size. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in New Mexico restrict the occupations in which minors may be employed and the number of hours and times during which they may work. All minors are prohibited from working in certain workplaces.
Minors ages 14-16 may not be employed without procuring and filing a work permit. Work permits will be issued only by school superintendents, school principals, designated issuing school officers or representatives of the New Mexico Department of Workforce Solutions. A work permit will be in force for a period of 1 year from the date of issuance and the employer must preserve on file the child's work permit and keep posted in a conspicuous place about the premises where the child is employed a list of all children there at work by virtue of work permits.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Both exempt and non-exempt employees
Deductions from wages are only permissible where:
Any deductions made may not bring an employee's wages below the minimum wage.
Currently, New Mexico does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
New Mexico employees are eligible for earned sick and safe leave under the Healthy Workplaces Act. All employers with 1 or more employees are required to provide up to 64 hours of paid sick leave per year at the rate of 1 hour for every 30 hours worked.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of New Mexico does not require any retirement benefits.
Currently, the State of New Mexico does not require any commuter benefits.
Employees who are discharged involuntarily must be paid within 5 days of discharge, if their wages due are a fixed and definite amount, and not based on a task, piece, commission, or another basis. All other discharged employees must be paid within 10 days of discharge.
Employees who do not have a written contract for a definite period of employment must be paid on the next regular payday, if they voluntarily quit or resign. Employers are free to pay such employees immediately at the time of quitting if they so choose.
Employers are not required to payout unused accrued vacation on termination UNLESS they have a policy, agreement or an established practice of doing so.
There are no "special forms" we wish to highlight here.
Entities can download paper forms and mail the completed documents to the New York Department of State, Division of Corporations, if they are required by law to do so here: https://dos.ny.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: New York Department of Taxation & Finance
Unemployment: New York Department of Labor
2024: $12,500
2023: $12,300
The New York Department of Labor requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
New York employers with 50 or more full-time equivalent employees must display the Veterans' Benefits Poster provided by the New York Department of Labor. The poster may be found here: Posting Requirements | Department of Labor (ny.gov)
New York employers must provide written notice of electronic monitoring to new employees subject to such monitoring upon hire. The required notice must be in writing or in an electronic record and acknowledged by the employee either in writing or electronically. In addition, employers should post a printed copy of this notice in the same place where they post other employee posters and notices. Employers may also choose to post the notice on their intranet portal. The required notice may be found here: https://www.nysenate.gov/legislation/laws/CVR/52-C*2
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
New York’s minimum wage requirements vary depending on employer’s location (New York City, Nassau, Suffolk, Westchester Counties, Remainder of New York) and industry type (non-fast food employees vs fast food employees). You can locate the most updated minimum wage requirements on the New York Department of Labor website or reach out to your Payroll Coordinator for guidance.
Employers covered by the Minimum Wage Orders for hospitality and nonprofit industries should be aware of New York’s Spread of Hour Law. The law requires the employer to pay additional hour(s) pay at basic minimum wage rate for any day that:
It is vital for employers to track and report correctly to FrankCrum.
New York Wage Theft Protection Act requires employers to maintain written acknowledgment from all employees for 6 years indicating they have received notice of: rate of pay, overtime rate, method of calculating wages, pay date, any allowances that the employer will claim, the employer’s name, the main office’s address and telephone number. A sample form is provided by the New York Department of Labor and may be found in this state reference guide's Special Forms tab.
Employers with 4 or more employees must include in any advertisement for a job, promotion, or transfer opportunity that will be physically performed in New York or report to a New York-based supervisor, office, or other work site:
Other localities (city/county) may have additional requirements pertaining to pay transparency in job postings.
Child labor laws in New York restrict the occupations in which minors may be employed and the number of hours and times during which they may work. Minors under the age of 18 are prohibited from working in a variety of hazardous occupations. Additional restrictions apply to minors under the age of 16.
All minors under 18 years of age must obtain a employment certificate (or working papers), which a minor may obtain from school officials. Certificates are valid for two years. Employers must keep the certificates readily accessible for inspection by an authorized person.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers must pay manual workers (mechanics and laborers) on a weekly basis.
Employers must pay non-exempt workers:
Employers must pay commissioned salespersons wages, salary, drawing account, commissions, and all other monies earned at least once a month.
Non-profit institutions and certain large companies (has had an average of 1,000 employees in New York for the 3 years preceding the
application) authorized by the New York Commissioner of Labor can pay less frequently than weekly, but not less frequently than semi-monthly.
Employees who are exempt from the federal Fair Labor Standards Act, such as executives, administrators and professionals, and who earn more than $1,300 a week may be paid less frequently than semi-monthly, but an employer is permitted to pay these individuals more frequently.
The following deductions are permitted:
Employers may not deduct from employees' wages the for cost of the following things:
At the time of hire, New York employers must provide to all employees a notice in writing containing the employer's sexual harassment prevention policy and the information presented at the employer's sexual harassment prevention training program. The information must be provided in English and in the language identified by each employee as the employee's primary language. ALL New York employers must provide sexual harassment training annually. The State of New York made available policy and training materials here: https://www.ny.gov/combating-sexual-harassment-workplace/employers.
Localities (city/county) may have additional requirements. Any questions pertaining to sexual harassment requirements and training should be directed to FrankAdvice.
“Ban the Box” prohibits employers from asking job applicants about criminal convictions before conditional offer of employment.
Fair Chance Act prohibits employers from inquiring about a job applicant’s salary history during the hiring process. Other localities (city/county) have additional requirements pertaining to salary history. Any questions regarding additional salary history requirements should be directed to FrankAdvice.
New York employers must provide written notice of electronic monitoring to new employees subject to such monitoring upon hire. The required notice must be in writing or in an electronic record and acknowledged by the employee either in writing or electronically. In addition, employers should post a printed copy of this notice in the same place where they post other employee posters and notices. Employers may also choose to post the notice on their intranet portal. The required notice may be found here: https://www.nysenate.gov/legislation/laws/CVR/52-C*2
Currently, New York does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Employers are required to have short-term disability coverage. Coverage for disability benefits can be obtained through a disability benefits insurance carrier who is authorized by the New York State Workers' Compensation Board to write such policies or you may opt to be on FrankCrum’s disability policy. An employer is allowed, but not required, to collect contributions from its employees to offset the cost of providing benefits. An employee's contribution is computed at the rate of one-half of 1 percent of his or her wages, but no more than $0.60 cents a week.
Employers are required to provide coverage for Paid Family Leave (PFL). PFL coverage is funded by employee payroll contributions. For 2024, employees will contribute 0.373% of their gross wages per pay period. The maximum annual contribution for 2024 is $333.25. The employer is responsible for collecting the appropriate PFL contributions to cover the cost of the program. Should you elect to be included on FrankCrum’s disability and paid family leave policy, we will administer the policy and collect your employee’s contributions through payroll.
Under New York's sick and safe leave law:
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of New York does not require any retirement benefits.
New York City Employers with 20 or more full-time employees must offer commuter benefits to an eligible full-time employee within 4 weeks of the employee beginning full-time work. This form may be used to notify eligible full-time employees about the option to enroll in the commuter benefits program. The form may also be used to capture an employee's election to enroll in or decline the benefits, and to record the fact that the employer offered the benefits as required by law. An employer must retain the records for 2 years.
The form may be downloaded at: https://www1.nyc.gov/site/dca/businesses/commuter-benefits-law-for-employers.page.
Other localities (city/county) may have additional requirements pertaining to commuter benefits. Any questions regarding additional commuter benefit requirements should be directed to FrankAdvice.
If an employee resigns or is terminated, final wages must be paid no later than the regular pay day for the pay period during which the termination occurred. If requested by the employee, wages shall be paid by mail. Employers are not required to payout unused accrued vacation on termination PROVIDED THAT the employer has notified the employee in writing (or through a posted notice) of this policy.
Private employers must provide a Notice of Pay Rate at the time of hiring and within 7 days of a change. The notice must include:
The employer may create its own notice with the above information or use the model notice provided by the New York Department of Labor. The LS 54 notice may be found at: https://dol.ny.gov/notice-pay-rate
An employer must obtain written authorization to make payroll deductions for a wage advance provided to an employee. An employer may use the New York State Department of Labor's model form or create its own form with the information required under the New York Wage Theft Prevention Act. The model form may be downloaded here: https://dol.ny.gov/notice-pay-rate#:~:text=The%20Wage%20Theft%20Prevention%20Act,of%20pay%20(if%20it%20applies)
Employers must complete and provide Form IA 12.3, Record of Employment, to each employee who is permanently, indefinitely, or temporarily laid off; discharged; quits; or has their hours reduced to 30 or less each week. The form may be downloaded here: https://dol.ny.gov/system/files/documents/2023/11/ia12.3_0.pdf.pdf.
It is the responsibility of the client to ensure compliance with all state required forms.
Entities can download and mail paper forms or some entities may use the electronic filing system with the North Carolina Secretary of State website when they are required by law to do so here: https://www.sosnc.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: North Carolina Department of Revenue
Unemployment: North Carolina Division of Employment Security
2024: $31,400
2023: $29,600
The North Carolina Department of Labor requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Employers are required to make available in writing, or through a posted notice maintained in a place accessible to their employees, employment practices and policies with regard to promised wages. Employers may access the North Carolina Department of Labor wage and hour posting at: https://www.labor.nc.gov/workplace-rights/employer-responsibilities/workplace-labor-law-posters
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
North Carolina has minimum wage requirements is equal to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some North Carolina localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
An employer must notify new employees in writing when they are hired of their promised wages and the day and place of wage payments. If there is any change in promised wages, employees must be notified in writing at least 1 pay period in advance. However, wages may be retroactively increased without the prior notice.
Child labor laws in North Carolina restrict the occupations in which minors may be employed and the number of hours and times during which they may work. All minors are prohibited from working in occupations declared to be hazardous by the US Department of Labor and the Commissioner of the North Carolina Department of Labor, as well as those enumerated in North Carolina law.
No youth under 18 years of age shall be employed by any employer in any occupation without a youth employment certificate unless specifically exempted. The Wage and Hour Act also prohibits youths from working in 17 hazardous occupations. You may find those occupations as well as work hour limitations for youths under 16 on the North Carolina Department of Labor website.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers may pay employee wages:
North Carolina does not have a law governing the timing of payment of wages following the pay period.
North Carolina law permits employers to make the following deductions from employees' pay, under the conditions specified.
Employers are prohibited from making deductions for the employer's benefit from the guaranteed salary of an exempt employee's wages under both state and federal wage and hour laws for executive, supervisory, administrative, or professional employees.
An overpayment of wages to an employee as a result of a miscalculation or other bona fide error, advances of wages to an employee, or third party at the employee's request, and the principle amount of loans made by an employer to an employee are considered prepayments of wages and may be withheld or deducted from the employee's wages. However, written authorization from the employee is required for deductions of interest and other charges related to loans made by the employer to the employee (electronic authorizations are permitted if they comply with the Uniform Electronic Transactions Act).
There are no "other employment laws" we wish to highlight here.
Private employers with 25 or more employees are required to E-Verify new employees once the threshold of 25 or more employees is met. Public employers are required to E-Verify all employees, regardless of size, to stay in compliance with North Carolina law. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Currently, the State of North Carolina does not require any disability, paid family leave, or paid sick leave coverage for private employers.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of North Carolina does not require any retirement benefits.
Currently, the State of North Carolina does not require any commuter benefits.
Employees that are voluntarily or involuntarily terminated, must be paid all wages due on or before the next regular payday. Payment may be made in the usual manner of payment or by trackable mail if requested by the employee in writing.
Wages based on bonuses, commissions, or other forms of calculation must be paid on the first regular payday after the amount becomes calculable. These types of wages may not be forfeited unless the employee has been notified of the employer's policy or practice regarding forfeiture.
There are no "special forms" we wish to highlight here.
Entities may use the North Dakota Secretary of State’s FirstStop online service when they are required by law to do so here: https://sos.nd.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: North Dakota Office of State Tax Commissioner
Unemployment: North Dakota Job Service2024: $43,800
2023: $40,800
The North Dakota Department of Labor and Human Rights requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
North Dakota has minimum wage requirements equal to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some North Dakota localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in North Dakota restrict the occupations in which minors may be employed and the number of hours and times during which they may work. North Dakota law establishes a minimum age of 14 to be employed and restricts 14 and 15 year old minors from working in numerous occupations.
North Dakota requires 14 and 15 year old minors to file an Employment and Age Certificate with the Department of Labor and Human Rights if they wish to work. The employer must keep a copy of the certificate on file and accessible to inspection by the school principal and the Labor Commissioner.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers must pay wages at least once each calendar month on the regular paydays designated in advance by the employer.
Employers must pay wages at each regular payday immediately following the work period during which wages were earned.
Both exempt and non-exempt employees
Deductions from wages are only permissible where:
An employer may require an employee to purchase uniforms and can deduct the cost from wages due, if the reduction does not bring the employee's wage below the hourly minimum wage.
There are no "other employment laws" we wish to highlight here.
Currently, North Dakota does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
North Dakota is a monopolistic state for workers' compensation (WC) purposes. An employer must secure its own WC insurance to cover all employees in North Dakota. To obtain a WC policy, employers must complete an online application with the North Dakota Workforce Safety & Insurance (WSI) at: https://www.workforcesafety.com/. The employer should print and keep a copy of the application as proof of filing. Coverage will be backdated to date of filing.
If an employer already has a ND WC policy, the employer should forward the rate letter to FrankCrum. FrankCrum can use the employer's rates and will file the WC reports and remit premiums on the employer’s behalf. FrankCrum will provide the employer with the "Staffing Service-PEO Release of Information" (P9) form which allows FrankCrum to file reports and remit premiums on the employer’s policy.
If an employer does not already have an ND WC policy, FrankCrum will not collect WC premiums through payroll. The employer must administer its own WC account. The employer must file its own WC reports within 30 days of its annual renewal of the workers' compensation policy and remit its premiums directly to the state. The state will notify the employer 60 days prior to renewal of reporting deadline. Since the client is administering its own policy, FrankCrum will require an addendum to the Client Service Agreement (for WC administration purposes). If you have questions about reporting, please contact your Account Manager.
Currently, the State of North Dakota does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of North Dakota does not require any retirement benefits.
Currently, the State of North Dakota does not require any commuter benefits.
When an employee is discharged or separates from employment voluntarily, the employee's unpaid wages or compensation must be paid by the next regular payday. Payment may be made by certified mail at an address designated by the employee or as otherwise agreed upon.
All unused paid time off (PTO) and accrued vacation earned must be paid when an employee is involuntarily terminated.
An employer is not required to pay unused PTO or vacation time to an employee that voluntarily resigns if:
There are no "special forms" we wish to highlight here.
Entities can download and mail paper forms or entities may use the state's Ohio Business Central online when they are required by law to do so here: https://www.ohiosos.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state and local withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Ohio Department of Taxation
Unemployment: Ohio Department of Job & Family Services
2024: $9,000
2023: $9,000
The Ohio Department of Commerce, Division of Industrial Compliance & Labor requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Ohio has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Ohio localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
The Ohio Constitution’s minimum wage provisions requires employers to maintain records of the employee’s name, address, occupation, and pay rate, the hours worked for each day worked, and each amount paid to the employee. These records must be preserved for at least 3 years following the individual’s last day of employment. The employer must provide these records at no charge to the employee or to any “person acting on behalf of an employee”—which includes a lawyer or union representative.
Child labor laws in Ohio restrict the occupations in which minors may be employed and the number of hours and times during which they may work. All minors are prohibited from working in occupations found to be hazardous or detrimental to the well-being of minors. Minors who are 14 and 15 years old are prohibited from working in additional occupations.
Minors under the age of 18 may only be employed if the minor presents a work permit, known in Ohio as an "age and schooling certificate." The certificate can be obtained on the Ohio Department of Commerce website. Once the certificate is filled out completely and signed, it is then taken to the minor's school where a permit is issued based on the information on the form.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers must pay each employee at least semi-monthly.
However, employers are not prohibited from paying employees on a daily or weekly basis.
Employers must pay employees by the:
Both exempt and non-exempt employees
Deductions from wages are only permissible where the deduction is for:
Employers are prohibited from making the following types of wage deductions:
Currently, Ohio does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
Ohio is a monopolistic state for workers' compensation (WC) purposes. An employer must secure its own WC insurance to cover all employees in Ohio. Ohio law requires PEOs and employers to each have separate active policies. To obtain WC coverage through the Bureau of Workers’ Compensation (BWC), employers must creating an e-account online to apply for coverage at: https://info.bwc.ohio.gov/. The employer should forward proof of coverage to FrankCrum. FrankCrum will send the employer a Client Relationship Notification form (UA-3) for signature, which reflects the PEO relationship. Since reporting is on the client’s policy, FrankCrum also requires an addendum to the Client Service Agreement (for WC administration purposes).
No WC premiums are collected by FrankCrum through payroll. As such, an employer must remit its WC premiums directly in the intervals scheduled with the state. Additionally, the employer must file an annual true-up report with the BWC. The true-up report will be available in July of each year and will be due no later than August 15. FrankCrum will contact and assist all Ohio clients with instructions on completing the report, as well as the appropriate WC codes and wages necessary for reporting. If you have any questions about reporting, please contact your Account Manager.
Currently, the State of Ohio does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Ohio does not require any retirement benefits.
Currently, the State of Ohio does not require any commuter benefits.
Terminated or resigning employees must be paid by the next regular pay date. Commission or other calculated payments should be reasonably approximated and included in the final paycheck until exact amounts are known. Employers are not required to payout unused accrued vacation on termination PROVIDED THAT the employer has notified the employee in writing (or through a posted notice) of this policy.
There are no "special forms" we wish to highlight here.
Entities can download and mail paper forms or some entities may use the Oklahoma's Secretary of State's Business Entities Online service when they are required by law to do so here: https://www.sos.ok.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Oklahoma Tax Commission
Unemployment: Oklahoma Employment Security Commission
2024: $27,000
2023: $25,700
Several different Oklahoma agencies require all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Oklahoma employers must pay non-exempt employees at least the federal minimum. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Oklahoma localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Oklahoma restrict the occupations in which minors may be employed and the number of hours and times during which they may work.
Minors under the age of 18 are prohibited from working in underground mines or in establishments that sell or dispense low-point beer for on-premises consumption (unless owned by a parent). Minors under the age of 16 are prohibited from working in occupations deemed hazardous to their health and well-being.
In order for a minor to work in Oklahoma, the minor's parent or legal guardian must provide the employer with an age and schooling certificate. The employer must keep the certificate on file for inspection by the Labor Commissioner or other individuals charged with administering the law.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Non-exempt employees generally must be paid at least twice each calendar month on regular paydays designated in advance.
Exempt employees must be paid a minimum of once each calendar month.
Employers must designate a payday no more than 11 days after the end of the pay period worked. Employers must pay employees within 3 days of that designated payday.
Both exempt and non-exempt employees
Deductions from wages are only permissible where:
There are no "other employment laws" we wish to highlight here.
Public contractors and subcontractors are required to use E-Verify. The law does not apply to contracts entered into before July 1, 2008, even if the work was performed afterwards. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Currently, the State of Oklahoma does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Oklahoma does not require any retirement benefits.
Currently, the State of Oklahoma does not require any commuter benefits.
Terminated employees must be paid their final wages by the next regular payday. Employers must pay final wages through its regular pay channels or if requested by the employee, by certified mail postmarked on or before the next regular payday. Employers are not required to payout unused accrued vacation on termination UNLESS they have a policy, agreement or an established practice of doing so.
There are no "special forms" we wish to highlight here.
Entities can download and mail paper forms or some entities may use the Oregon’s Business Registry online service when they are required by law to do so here: https://sos.oregon.gov/business/Pages/default.aspx.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state combined employer accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Oregon Department of Revenue
Unemployment: Oregon Employment Department
2024: $52,800
2023: $50,900
The Oregon Bureau of Labor and Industries (BOLI) requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Oregon has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Oregon localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Oregon restrict the occupations in which minors may be employed and the number of hours and times during which they may work.
Minors under the age of 18 are prohibited from working in occupations deemed hazardous by federal law. Oregon law does not exempt agricultural occupation as federal law does. Minors under the age of 16 are prohibited from working in a variety of other occupations.
A Oregon employer must obtain a validated employment certificate from the Bureau of Labor and Industries (BOLI) to employ minors under 18. The certificate is valid for 1 year and must be posted in a conspicuous place. If the minor's duties change or the employer wishes to employ minors at an additional establishment, the employer must submit a Notice of Change (to Annual Employment Certificate) to the BOLI within 15 days of the change. A separate certificate from BOLI is required for employers that employ minors under 14.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Oregon employers must establish and maintain regular paydays.
Pay periods for all employees may be more frequent but must not exceed 35 days.
All wages due must be paid on the established regular payday.
The following deductions are permitted:
The following deductions are prohibited:
Under the Oregon Workplace Fairness Act, all employers must adopt a written anti-discrimination policy containing procedures and practices for the reduction and prevention of discrimination based on classes protected by Oregon law (including sex discrimination, sexual harassment, and sexual assault) and communicate it to employees. Among other requirements, an employer must provide a copy of the policy to each employee at the time of hire. Employers may use the template policy provided by the state and can be accessed here: https://www.oregon.gov/boli/workers/Pages/sexual-harassment.aspx. Please direct any questions regarding Oregon sexual harassment policy requirements to FrankAdvice.
Oregon’s “Ban the Box” Law prohibits an Oregon employer to require an applicant to disclose a past conviction on an employment application. If no interview is conducted, an employer may not require an applicant to disclose a criminal conviction before a conditional job offer has been made.
An Oregon employer may not ask job applicants about their salary history or seek the information from a current or former employer. However, an employer may ask a prospective employee for written authorization to confirm prior compensation after the employer makes a job offer that includes an amount of compensation.
Oregon employers are prohibited from requiring a driver’s license from prospective employees if driving is not an essential function of the job. Oregon employers may not require a driver’s license to verify identification and should accept other valid identification documents for purposes of I-9 verification forms.
An Oregon employer is generally prohibited from obtaining or using credit history information for employment purposes, unless such information is substantially job related.
Currently, Oregon does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
The Oregon paid family and medical leave (PFML) law creates a family and medical leave insurance program providing partially or fully compensated time away from work to covered employees. Oregon employers with over 25 employees, in-state and out-of-state, must pay 40% and employees pay 60% of the contribution rate, which is a total of 1% for 2024. Employers with fewer than 25 employees are not required to make contributions, but employees still pay their 60% portion of the contributions. FrankCrum will collect your employees' contributions through payroll as well as your employer contributions on your payroll invoice and remit them to the state.
Under the Oregon Sick Time Law, eligible employees are entitled to accrue up to 40 hours of sick and safe time each year. Employers with an average of 10 or more employees working anywhere in Oregon must provide paid time. Employers with fewer than 10 employees must provide unpaid time.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Oregon employers with 1 or more employees must enroll in the OregonSaves payroll-deduction IRA program at: https://www.oregonsaves.com/. After an employer registers, it must enroll employees in the program and withhold and remit payroll deductions to the state on their behalf.
FrankCrum sponsors a Multiple Employer 401k Plan that has a Master Plan Document available for our clients to adopt. Employer contribution is not mandatory, and employee enrollment and payroll deductions are handled solely by FrankCrum.
FrankCrum is the Plan Sponsor/Administrator and is therefore responsible for the following tasks:
Opting for FrankCrum’s plan relieves you of the fiduciary liabilities that may arise as a result of state retirement mandates/requirements.
If you would like to review your plan options and discuss our 401k program, please contact your Account Manager.
Currently, the State of Oregon does not require any commuter benefits.
When an employee is involuntarily discharged, all wages are due not later than the end of the next business day. If an employee requests that the final paycheck be mailed, the employer must mail it to any address designated by the employee.
If an employee resigns giving 48 hours or more notice, wages are due on the employee’s last day of work. If an employee resigns without giving at least 48 hours notice, wages are due in 5 days or on the next payday, whichever occurs first. There are other requirements for final paychecks for contract employees, seasonal farm workers, employees of fairs, and those covered by a collective bargaining agreement. Employers are not required to payout unused accrued vacation on termination PROVIDED THAT the employer has notified the employee in writing (or through a posted notice) of this policy.
There are no "special forms" we wish to highlight here.
Entities can download and mail paper forms or some entities may use the state's Business One-Stop Shop online when they are required by law to do so here: https://www.dos.pa.gov/Pages/default.aspx.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state and local withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Pennsylvania has a flat tax rate for state withholding tax. Employees are required to contribute to state unemployment insurance along with employers.
Key Contacts:
State Withholding: Pennsylvania Department of Revenue
Local Withholding: Pennsylvania Department of Community & Economic Development
Unemployment: Pennsylvania Office of Unemployment Compensation
2024: $10,000
2023: $10,000
The Pennsylvania Department of State requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Pennsylvania has minimum wage requirements equal to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Pennsylvania localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Pennsylvania restrict the occupations in which minors may be employed and the number of hours and times during which they may work. All minors under the age of 18 are prohibited from working in hazardous occupations.
Minors must obtain a work permit through their local school district and minors under 16 years old must also have a written statement by a parent or legal guardian acknowledging. The employer must notify the issuing officer within 5 days of the minor's first day of employment and 5 days of the last day of employment.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers must pay employees all wages on regular paydays designated in advance.
Overtime wages are payable in the next pay period.
Wages earned in a pay period must be paid within:
Both exempt and non-exempt employees
Deductions from wages are only permissible where:
The Pennsylvania Human Relations Act prohibits an employer with 4 or more employees from discriminating on the basis of protected characteristics such as:
Philadelphia's "Ban the Box" ordinance prohibits employers from asking about an applicant's criminal history or conducting a background check until a conditional employment offer has been made. This offer may be withdrawn only if the employer determines that the applicant has a conviction record which, based on an individualized assessment, would reasonably lead an employer to conclude that the applicant would pose an unacceptable risk in the position. Employers can only go back 7 years in considering an applicant's criminal record.
Pennsylvania localities (city/county) have requirements pertaining to salary history. Any questions regarding local salary history requirements should be directed to FrankAdvice.
All private employers in the construction industry are required to E-Verify all new employees, regardless of the position of the employee within the construction company. Public works contractors and subcontractors on projects over $25,000 paid fully or partially with public funds must E-Verify all employees on project. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Currently, the State of Pennsylvania does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Pennsylvania does not require any retirement benefits.
Currently, the State of Pennsylvania does not require any commuter benefits.
Philadelphia employers with 50 or more employees are required to make available to covered employees a commuter transit benefit program. A covered employee is one who works at least 30 hours per week within the boundaries of Philadelphia for the same employer in the previous 12-month period.
Covered employees must be offered one of the following types of commuter transit benefits:
Other localities (city/county) may have additional requirements pertaining to commuter benefits. Any questions regarding additional commuter benefit requirements should be directed to FrankAdvice.
Employees who resign or are terminated must be paid no later than the next regular payday or by certified mail if requested by the employee in writing. Seasonal farm workers must be paid no later than the next business day following termination of employment. Employers are not required to payout unused accrued vacation on termination UNLESS they have a policy, agreement or an established practice of doing so.
Employees that are voluntarily or involuntarily discharged must receive notice of availability of unemployment benefits. An employer may use Form UC-1609, Employer Information, as notice to the discharged employee. The form may be downloaded here: https://www.uc.pa.gov/Documents/UC_Forms/UC-1609.pdf.
It is the responsibility of the client to ensure compliance with all state required forms.
Entities can download and mail paper forms or some entities may use the Secretary of State's Business Entities Online service online when they are required by law to do so here: https://www.sos.ri.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts including temporary disability, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Rhode Island Division of Taxation - Department of Revenue
Unemployment: Rhode Island Division of Taxation - Employer Tax Section
2024: $29,200/$30,700
2023: $28,200/$29,700
The Rhode Island Department of Labor & Training, Labor Standards Unit requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Rhode Island has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Rhode Island localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Rhode Island employers are prohibited from inquiring about or relying on an applicant's salary history to make hiring decisions or pay determinations. However, after making an initial employment offer, an employer may rely on an employee's voluntarily provided salary history to support a compensation level higher than the initial offer.
Employers in Rhode Island must provide an applicant with the wage range for the position for which the applicant is applying upon the applicant's request. An employer must also provide a wage range for an employee's position at the time of hire, when the employee moves into a new position, and upon an employee's request during the course of employment.
Child labor laws in Rhode Island restrict the occupations in which minors may be employed and the number of hours and times during which they may work. All minors are prohibited from working in hazardous occupations and operating or assisting in operating various machines.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employees must be paid weekly on regular paydays. This rule does not apply to state employees and employees of religious, literary, or charitable corporations.
An employer may petition to the Rhode Island Director of the Department of Labor and Training to pay less frequently by showing good and sufficient reasons such as:
Fixed salaried employees may be paid at a fixed bi-weekly, semi-monthly, monthly, or yearly rate.
Employees must be paid no later than 9 days after the close of each pay period.
The following deductions are permitted:
An employer is prohibited from making pay deductions for:
The State Fair Employment Practices Act applies to employers with 4 or more employees and contains an extensive list of protected classes against which an employer is prohibited from discriminating, including:
Rhode Island employers with 50 or more employees must adopt a workplace sexual harassment policy. All new employees should receive sexual harassment training within 1 year of their dates of hire. Additional training for new managers and supervisors should be provided within 1 year of promotion or appointment to a supervisory position. Any questions pertaining to sexual harassment requirements and training should be directed to FrankAdvice.
Rhode Island has a “Ban the Box” law that prohibits employers from asking criminal history questions on initial job applications. The law applies to public and private employers with 4 or more employees.
Currently, Rhode Island does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Paid family leave, also known as temporary caregiver insurance (TCI) in Rhode Island is required for all employers with 1 or more employees and provides partial wage replacement benefits to eligible employees to care for a seriously ill family member or to bond with a newborn child, a newly adopted child, or a newly placed foster child. Eligible employees may take up to 13 weeks of job protected leave in 2 calendar years. TCI is paid through the state, funded by deductions from employees' compensation. Employers make no financial contribution. The employee contribution rate is 1.2% for 2024. FrankCrum will collect your employees' contributions through payroll and remit them on your behalf to the State.
Under the Healthy and Safe Families and Workplaces, a covered Rhode Island employer must provide sick and safe leave to eligible employees. An employer must provide paid sick and safe leave if it has an average of 18 or more employees in Rhode Island during the previous payroll year's highest 2 employment quarters. An employer with fewer than 18 employees must provide unpaid leave.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Rhode Island does not require any retirement benefits.
Currently, the State of Rhode Island does not require any commuter benefits.
When an employee is discharged or resigns from employment, their final wages are due on the next regular payday at the usual place of payment. If the employee’s separation is due to the business closing, final wages, and vacation as described above are due within 24 hours.
All unused, accrued vacation must be paid when employment ends for employees who have worked for the employer for more than 1 year.
Employees that are voluntarily or involuntarily discharged must receive notice of availability of unemployment benefits. An employer may use the sample notice provided by the Rhode Island Department of Labor and Training and may be downloaded here: https://dlt.ri.gov/sites/g/files/xkgbur571/files/emergencyui/Employer-Notice-Requirement-Memo.pdf.
It is the responsibility of the client to ensure compliance with all state required forms.
Entities can download and mail paper forms or some entities may use the Secretary of State's Business Entities Online service online when they are required by law to do so here: https://sos.sc.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: South Carolina Department of Revenue
Unemployment: South Carolina Department of Employment & Workforce
South Carolina employers are required by law to provide a Standard Occupational Classification (SOC) code for every employee. A SOC code is a federal statistical standard used by federal agencies to classify workers into occupational categories for census purposes.
You can locate your SOC codes at: Standard Occupational Classification (SOC) Codes | SC Department of Employment and Workforce
If you need assistance with SOC codes, please contact your payroll coordinator.
2024: $14,000
2023: $14,000
The South Carolina Department of Labor, Licensing and Regulation (LLR) requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
South Carolina has minimum wage requirements equal to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some South Carolina localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Payment of Wages Law requires employers at the time of hire, to notify the employee in writing the agreed hours and wages and the time and place of payment and deductions made from the wages.
Child labor laws in South Carolina restrict the occupations in which minors may be employed and the number of hours and times during which they may work. All minors are prohibited from working in hazardous occupations.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
South Carolina does not have a wage payment statute governing the timing of wage payments for private employers.
It is recommended that employers develop a regular schedule for payment of employees' wages on 1 of the following bases and communicate that schedule to their employees:
Employers are required to notify the employee in writing at the time of hire of the time and place of payment for the agreed upon wages.
Employers may not make deductions from employees' wages unless the deductions are legally required by state or federal law (e.g., for employment taxes) or the employer has notified the employee in writing of the amount and terms of the deductions.
South Carolina localities (city/county) have requirements pertaining to salary history. Any questions regarding local salary history requirements should be directed to FrankAdvice.
All public and private employers are required to E-Verify all employees, regardless of size, to stay in compliance with South Carolina law. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Currently, the State of South Carolina does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of South Carolina does not require any retirement benefits.
Currently, the State of South Carolina does not require any commuter benefits.
When an employee is discharged or resigns from employment, all wages must be paid to the employee within 48 hours of the time of separation or the next regular payday which may not exceed 30 days. Employers are not required to payout unused accrued vacation on termination PROVIDED THAT the employer has notified the employee in writing (or through a posted notice) of this policy.
Employees that are voluntarily or involuntarily discharged must receive the Notification of the Availability of Unemployment Insurance Benefits upon separation. This notice may be downloaded here: https://www.dew.sc.gov/about-us/forms.
It is the responsibility of the client to ensure compliance with all state required forms.
Entities can download and mail paper forms or some entities may use South Dakota's Secretary of State Division of Business Services online when they are required by law to do so here: https://sdsos.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state unemployment account, if applicable. South Dakota has no income tax withholding. If you are instructed to close your account, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Unemployment: South Dakota Department of Labor & Regulation
2024: $15,000
2023: $15,000The South Dakota Department of Labor and Regulation requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
South Dakota has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some South Dakota localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in South Dakota restrict the occupations in which some minors may be employed and the number of hours and times during which they may work. Minors under 16 generally may not be employed at any time in any occupation dangerous to life, health, or morals, nor may any child be in any manner exploited by any employer.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers may withhold mandatory deductions under state and federal law (i.e. taxes). Other deductions must be agreed to, in advance and in writing, by the employee. Deductions for the cost of medical exams required as a condition of employment are prohibited.
The South Dakota Human Relations Act prohibits discrimination in employment based on race, color, creed, religion, sex (including pregnancy, childbirth, and related medical conditions), disability (including blindness or partial blindness), national origin, ancestry, genetic information, and on the use of lawful tobacco products away from the employer's premises during non-working hours.
Currently, South Dakota does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Currently, the State of South Dakota does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of South Dakota does not require any retirement benefits.
Currently, the State of South Dakota does not require any commuter benefits.
Whenever an employee is discharged or resigns, wages or compensation earned must be paid no later than the next regular stated payday or as soon thereafter as all company property in the employee's possession is returned.
The termination pay provisions do not apply to any form of compensation other than cash wages owed to employees. Employers are not required to payout unused accrued vacation on termination UNLESS they have a policy, agreement or an established practice of doing so.
There are no "special forms" we wish to highlight here.
Entities can download and mail paper forms or some entities may use the Tennessee Secretary of State’s Division of Business Services service online when you are required by law to do so here: https://sos.tn.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state unemployment account, if applicable. Tennessee has no income tax withholding. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Unemployment: Tennessee Department of Labor & Workforce Development
2024: $7,000
2023: $7,000
The Tennessee Department of Labor and Workforce Development requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Tennessee has minimum wage requirements equal to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Tennessee localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Tennessee restrict the occupations in which minors may be employed and the number of hours and times during which they may work. Except for certain exemptions, minors under 14 years of age may not be employed.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers that have at least 5 employees must pay wages at least once a month on regular paydays established in advance. An employer may pay wages more frequently. An employee who is absent on pay day must be paid on demand.
If an employer pays wages on a monthly basis, all wages earned and unpaid prior to the first day of any month must be paid by the 5th day of the following month.
If an employer pays wages in 2 or more pay periods per month:
Both exempt and non-exempt employees.
The following deductions are permitted:
An employer is prohibited from making the following deductions:
In addition to the requirements of the federal American Disabilities Act, the Tennessee Disability Act prohibits employers with 8 or more employees from:
The Employee Online Privacy Act prohibits private employers from accessing employees' and job applicants' social media information and accounts. The Act restricts employers from:
The Tennessee Lawful Employment Act (TLEA) requires all employers to demonstrate that they hire and maintain a legal workforce. Private employers with 35 or more full-time equivalent employees under the same FEIN are required to use the federal E-Verify employment verification program to verify the identity and work authorization of their newly hired employees. This count includes employees working in and outside the state of Tennessee. There are monetary penalties for non-compliance with the TLEA.
Private employers with fewer than 35 employees must either:
Though employers with fewer than 35 full-time equivalent employees are not required to use E-Verify, it may be helpful in the event an audit is conducted. Additionally, the TLEA covers non-employees, which is defined as individuals who, while not employed directly, are paid directly by the employer for labor or services. TN Employers must request and maintain copies of certain identity and work authorization documents for non-employees.
An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Currently, the State of Tennessee does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Although, a Tennessee employer with 100 or more full-time employees employed on a permanent basis at a single job site or location may be required to provide an employee with leave for adoption, pregnancy, childbirth, and nursing an infant.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Tennessee does not require any retirement benefits.
Currently, the State of Tennessee does not require any commuter benefits.
Private employers in Tennessee that have 5 or more employees must pay an employee who quits or is discharged in full all wages or salary earned by the next regular payday or 21 days following the date of discharge or voluntary termination, whichever is later. Employers are not required to payout unused accrued vacation on termination UNLESS they have a policy, agreement or an established practice of doing so.
Employees that are voluntarily or involuntarily discharged must receive Form LB-0489, Separation Notice, within 1 day of separation, unless the discharged employee has been employed less than 1 week. The notice may be downloaded here: https://www.tn.gov/content/dam/tn/workforce/documents/Forms/LB-0489.pdf.
It is the responsibility of the client to ensure compliance with all state required forms.
Entities can download and mail paper forms or some entities may use the Secretary of State's SOSDirect online service when they are required by law to do so here: https://www.sos.state.tx.us/index.shtml.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state unemployment account, if applicable. Texas has no income tax withholding. If you are instructed to close your account, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Unemployment: https://www.twc.texas.gov/programs/unemployment-tax/changes-status-your-business
2024: $9,000
2023: $9,000
The Texas Workforce Commission (TWC) requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Texas has minimum wage requirements equal to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Texas localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Texas restrict the occupations in which minors may be employed and the number of hours and times during which they may work. Texas follows federal law in regard to prohibited and permitted occupations for minors.
In order to be employed in Texas, minors 14 through 17 years old must apply to the Texas Workforce Commission for a certificate and provide documentary proof of age, such as a birth or baptismal certificate, life insurance policy or passport.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Non-exempt employees must be paid at least twice a month.
Exempt employees must be paid once a month.
If wages are paid twice a month, each pay period must have (as nearly as possible) an equal number of days. If the employer does not designate paydays, paydays are the 1st and 15th of each month.
Farm, factory, and store employees must be paid:
An employer must pay an employee who is not paid on a payday for any reason, including the employee's absence on a payday, on another business day on the employee's request.
Both exempt and non-exempt employees
The following deductions are permitted:
The Texas Commission on Human Rights Act (TCHRA) prohibiting sexual harassment applies to all employers with 1 or more employees. The law requires employers to take immediate and appropriate corrective action when an employee experiences sexual harassment and the employer knows or should have known the harassment is occurring.
The TCHRA also prohibits an employer from retaliating against employees for:
The statute of limitations for sexual harassment claims is from 300 days following the date of the alleged sexual harassment.
Currently, Texas does not require private employers to use E-Verify. However, municipal governments can opt to require employers to use the system. Contractors and any subcontractors of the Railroad Commission are required to participate in the E-Verify program and must continue to participate in the program during the term of the contract. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Currently, the State of Texas does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Texas does not require any retirement benefits.
Currently, the State of Texas does not require any commuter benefits.
Employers must pay involuntarily discharged employees all wages due no later than the 6th day after the date of discharge. An employee who voluntarily discharges, must be paid on the next regularly scheduled payday. Employers are not required to payout unused accrued vacation on termination UNLESS they have a policy, agreement or an established practice of doing so.
There are no "special forms" we wish to highlight here.
Registration can be accomplished online using the OneStop/Utah ID Online Business Registration service or businesses may download the appropriate form for registration and send by mail, fax or email, when they are required by law to do so here: https://corporations.utah.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Utah State Tax Commission
Unemployment: Utah Department of Workforce Services
2024: $47,000
2023: $44,800
The Utah Department of Workforce Services and the Utah Labor Commission requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Utah has minimum wage requirements equal to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Utah localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Utah restrict the occupations in which minors may be employed and the number of hours and times during which they may work. A minor may not work in any occupation deemed hazardous by federal law.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employees must be paid at least semi-monthly on regularly scheduled paydays designated in advance, but more frequent pay periods are permitted. Employees who are paid on an annual salary basis must be paid at least monthly.
Employers must pay wages earned within 10 days after the close of the pay period. If a payday falls on a Saturday, Sunday, or legal holiday, an employer must pay wages earned during the pay period on the day before the Saturday, Sunday, or legal holiday.
Both exempt and non-exempt employees
The following deductions are permitted:
The following deductions are prohibited:
There are no "other employment laws" we wish to highlight here.
Private employers with 150 or more employees and all public contracts are required to E-Verify or use a status verification system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Currently, the State of Utah does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Utah does not require any retirement benefits.
Currently, the State of Utah does not require any commuter benefits.
When an employer discharges an employee, wages are due immediately and must be paid within 24 hours. When an employee voluntarily resigns from their employment, wages are due on the next regular payday. If an employee is paid on a commission basis, wages are owed within 30 days of termination, or 14 days after a commission is due (if this is after the date of termination). Employers are not required to payout unused accrued vacation on termination UNLESS they have a policy, agreement or an established practice of doing so.
There are no "special forms" we wish to highlight here.
Entities may use the Secretary of State’s Corporations Division online when they are required by law to do so here: https://sos.vermont.gov/corporations/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Vermont Department of Taxes
Unemployment: Vermont Department of Labor
2024: $14,300
2023: $13,500
The Vermont Department of Labor requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Vermont employers are required to post in a prominent and accessible location in the workplace, the elements of the employer's sexual harassment policy. The poster may be accessed here: https://labor.vermont.gov/rights-and-wages.
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Vermont has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Vermont localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Vermont restrict the occupations in which minors may be employed and the number of hours and times during which they may work. For most prohibited occupations, Vermont has adopted the federal standards into its own regulations.
Minors under 16 years of age must obtain a certificate from the Commissioner of the Vermont Department of Labor that states that the minor is eligible for employment and present to the employer before hire.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employees must be paid on a weekly basis.
However, employers may pay employees on a bi-weekly or semi-monthly after providing employees with written notice of the pay schedule.
Employers must pay wages within 6 days after the end of the pay period.
Employers are permitted to make the following types of deductions from employees' wages:
Employers are prohibited from making the following deductions from employees' pay:
Every employer in Vermont is required to adopt a sexual harassment policy that must be provided to all current employees and to new employees upon hire. The sexual harassment policy must include the following:
Vermont’s Salary History Inquiry Ban prohibits an all employers from doing the following:
The Vermont Fair Employment Practices Act prohibits discrimination in employment against any individual on the basis of race, color, religion, national origin, sex (including pregnancy), sexual orientation, gender identity, ancestry, place of birth, age, HIV status, military status, physical, or mental condition or crime victim status.
Vermont's "Mini-WARN" statute requires all employers with 50 or more full-time employees to notify all affected employees expected to experience an employment loss due to a proposed or actual business closing or mass layoff.
Vermont’s “Ban the Box” law prohibits private employers from asking criminal history questions on an initial job application. The law does not prevent employers in Vermont from asking about an applicant's criminal background during a job interview or later in the hiring process.
Currently, Vermont does not require private employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Employers that do business or operate in Vermont must provide 1 hour of paid sick leave for every 52 hours worked to Vermont employees. An eligible employee must work an average of at least 18 hours per week during the year. A new employer is not subject to the law until 1 year after hiring its first employee.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Vermont does not require any retirement benefits.
Currently, the State of Vermont does not require any commuter benefits.
If an employee is discharged, they must be paid within 72 hours from the time of discharge. An employee who resigns must be paid on the last regular payday, or if there is no regular payday, on the following Friday. Employers are not required to payout unused accrued vacation on termination UNLESS they have a policy, agreement or an established practice of doing so.
There are no "special forms" we wish to highlight here.
Foreign entities can download and mail paper forms with the Virginia State Corporation Commission, Office of the Clerk. Domestic entities may use the state’s SCC efile service online when they are required by law to do so here: https://cis.scc.virginia.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Virginia Department of Taxation
Unemployment: Virginia Employment Commission
2024: $8,000
2023: $8,000
The Virginia Employment Commission requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Virginia has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Virginia localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Virginia restrict the occupations in situations when a minor’s life, health, or morals may be endangered and restrict the number of hours and times during which they may work.
An employer must obtain an employment certificate before hiring minors ages 15 or younger. There are 2 types of employment certificates:
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers must set up regular paydays and rates of pay for each employee, where:
These requirements do not apply to executive employees.
Virginia does not have a law governing the timing of payment of wages following the pay period.
Both exempt and non-exempt employees
Employers may not:
In addition, employers are prohibited from requiring any employee or applicant to pay the cost of a medical examination or of furnishing any medical records required by the employer as a condition of employment.
The Virginia Human Rights Act requires an employer with 5 or more employees to provide reasonable accommodations to employees for pregnancy, childbirth, or a related condition (including lactation), unless doing so would impose an undue hardship on the employer.
Reasonable accommodations may include:
Currently, Virginia does not require private employers to use E-Verify. E-Verify is required only for state contractors with an average of 50 or more employees in the previous 12 months entering a contract of more than $50,000 with a state agency. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
In the state of Virginia, the PEO is considered the employer for workers’ compensation purposes. Therefore, PEO clients may not retain their own workers’ compensation policy per state law.
Currently, the State of Virginia does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Although, Virginia employers are required to provide paid sick leave to eligible home health workers. Employees accrue a minimum of 1 hour of paid sick leave for every 30 hours worked, up to 40 hours, unless the employer selects a higher amount.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Virginia employers with 25 or more employees that do not offer a qualified retirement plan and have been in business in Virginia for at least 2 years, must enroll in the Virginia RetirePath payroll-deduction IRA program no later than February 15, 2024. Registration began in 2023 and employers may register any time after receiving notification from the RetirePath program. After an employer registers, it must enroll employees in the program and withhold and remit payroll deductions to the state on their behalf. Employers may register with the state program here: www.retirepathva.com.
FrankCrum sponsors a Multiple Employer 401k Plan that has a Master Plan Document available for our clients to adopt. Employer contribution is not mandatory, and employee enrollment and payroll deductions are handled solely by FrankCrum.
FrankCrum is the Plan Sponsor/Administrator and is therefore responsible for the following tasks:
*Opting for FrankCrum’s plan relieves you of the fiduciary liabilities that may arise as a result of state retirement mandates/requirements.
If you would like to review your plan options and discuss our 401k program, please contact your Account Manager.
Currently, the State of Virginia does not require any commuter benefits.
If an employee is terminated, whether voluntarily or involuntarily, final wages are due no later than the next regular payday. Employers are not required to payout unused accrued vacation on termination UNLESS they have a policy, agreement or an established practice of doing so.
There are no "special forms" we wish to highlight here.
Entities can download and mail paper forms or entities may use the Secretary of State's Washington Corporations and Charities Filing System online when they are required by law to do so here: https://www.sos.wa.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state unemployment account, if applicable. Washington has no income tax withholding. If you are instructed to close your account, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Unemployment: Washington Employment Security Department
Washington employers are required by law to provide a Standard Occupational Classification (SOC) code for every employee. A SOC code is a federal statistical standard used by federal agencies to classify workers into occupational categories for census purposes.
You can locate your SOC codes at: O*NET OnLine (onetonline.org)
If you need assistance with SOC codes, please contact your payroll coordinator.
2024: $68,500
2023: $67,600
The Washington Department of Labor & Industries and Employment Security Department requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
The State of Washington has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Washington localities (city/county) may have minimum wages requirements that may be in excess of state requirements and may vary by employer size. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Employers in Washington with 15 or more employees must include the wage scale or salary range in each job opening posting, electronic or printed, along with a general description of all the benefits and other compensation associated with the position. The employee threshold includes employees outside of Washington, if the employer has 1 or more Washington-based employee(s).
Child labor laws in Washington restrict the occupations in which minors may be employed and the number of hours and times during which they may work. All minors are prohibited from working in hazardous occupations and minors under the age of 16 are prohibited from working in a variety of other occupations, such as manufacturing and transportation. Washington also has a complex set of requirements that govern the times during which minors may work. These requirements differ depending on the age of the minor, with separate working time restrictions set out for 16 and 17 year old minors and minors under 16 years of age.
Washington employers must obtain a work permit from the Department of Labor and Industries (DLI) and a parent/school authorization and proof of age document for each minor. The permit must be kept on file during the minor's employment and returned to the DLI upon termination of the minor's employment.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Washington employers must pay employees all wages owed on an established regular pay day at least once a month.
Employers may pay their employees either:
If an employer pays employees more often than monthly, paydays must occur no later than 10 days after the pay period ends. If an employer pays employees on a monthly basis, paydays must occur 7 days after the pay period ends. However, an employer may pay an employee for the last 7 days of the monthly pay period on the following payday (i.e., at the end of the next month).
Employers may make the following deductions from employees' pay, provided they accrue to the benefit of employees and not to the benefit of the employer:
Employers are prohibited from making the following deductions from employees' pay:
Under Washington's Fair Chance Act (Act), an employer may not ask about arrests or convictions, or receive information through a criminal background check, before a job applicant is deemed otherwise qualified for a position. The Act also bans employers from advertising job openings in a way that excludes people with criminal records from applying.
Washington prohibits an employer from seeking a job applicant's wage or salary history, either from the applicant or the applicant's current or former employer, or requiring an applicant's prior wage or salary history to meet certain criteria.
The Washington Law Against Discrimination applies to employers with 8 or more employees. It prohibits discrimination based on factors such as:
Currently, Washington does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
Washington is a monopolistic state for workers' compensation (WC) purposes. An employer must secure its own WC insurance to cover all employees in Washington. To obtain WC coverage through the Department of Labor & Industries (L&I), employers must apply for a joint business license at https://dor.wa.gov/open-business. An employer should print and keep a copy of the application filed online for proof of filing. Coverage will be backdated to date of filing. The employer will receive a rate letter, certificate of coverage and workplace posters.
If an employer already has a Washington WC policy, the employer should forward its rate letter and proof of coverage to FrankCrum. FrankCrum can use the employer's rates and will file the WC reports and remit premiums on the employer’s behalf. FrankCrum will provide the "Authorization to Access Information or File on Behalf of Employer" form for employer signature and send to the State of Washington so that FrankCrum may file the necessary quarterly reports for WC purposes.
If an employer does not already have a WA WC policy, FrankCrum will not collect WC premiums through payroll. The employer must administer its own WC account. The employer must file its own WC quarterly reports and remit its premiums directly to the state. Since the client is administering its own policy, FrankCrum will require and addendum to the Client Service Agreement (for WC administration purposes). If you have questions about reporting, please contact your Account Manager.
Washington offers paid family and medical leave to workers. The program is funded by premiums paid by both the employee and some employers. Employers are required to pay the employer portion, if the employer has over 50 employees. The total contribution rate is 0.74% of the employee’s gross wages for 2024. Employers are required to contribute 28.57% and employees must contribute 71.43%. Employers with fewer than 50 employees must still collect and remit the employees’ 71.43% portion of the premium. Employer size is calculated on September 30th of each year. The employee count is based on average employee headcount over the previous 4 quarters as reflected in the reports the employer submits quarterly. All Quarterly reporting information can also be found at Washington’s Employment Security Division website.
Clients must administer their own PFML in Washington. FrankCrum will collect the employee contributions through payroll and bill for your employer contributions as a line item on your invoice. Both amounts will be credited back to you to remit directly to the state.
All Washington employers must provide eligible employees with paid sick and safe leave. An employer must also allow eligible employees to use sick leave or other paid time off benefits to care for covered family members with a qualifying health condition. An employee may use accrued paid sick and safe leave on the 90th calendar day after employment begins (unless the employer allows use to begin on an earlier date). On this date, the employer must make accrued leave available to employees. Notice must be provided in writing or electronically, and this information must be readily available to all employees. A sample notice may be found in the "Special Forms" of this guide.
Localities (city/county) including SeaTac, Seattle, and Tacoma have additional requirements pertaining to paid sick leave and other localities may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Washington does not require any retirement benefits.
Currently, the State of Washington does not require any commuter benefits.
Seattle employers with 20 or more employees, must comply with the Seattle Commuter Benefit Ordinance. Covered employees include full-time and part-time employees and temporary workers who worked an average of 10 or more hours per week. The employer must offer covered employees the option to elect to have pretax deductions made from their pay, with the employees' authorization, for transit or vanpool expenses up the monthly amount allowed.
Other localities (city/county) may have additional requirements pertaining to commuter benefits. Any questions regarding additional commuter benefit requirements should be directed to FrankAdvice.
Any employee who discharged or resigns their employment must be paid in full at the next regular pay day, not to exceed twenty-one (21) days following the date of separation. Employers are not required to payout unused accrued vacation on termination unless they have a policy, agreement or an established practice of doing so.
Beginning Jan. 1, 2024, workers under the North American Industry Classification System (NAICS) Industry Code 23 (construction), except for code 2361 (residential building construction) who have not been employed for 90 calendar days, must be paid the balance of their paid sick leave following separation from employment.
Notice regarding paid sick and safe leave must be provided in writing or electronically, and this information must be readily available to all employees. A sample notice may be found at: https://lni.wa.gov/workers-rights/leave/paid-sick-leave/.
It is the responsibility of the client to ensure compliance with all state required forms.
Entities can download and mail paper forms or some entities may use the West Virginia One Stop Business Portal service online when they are required by law to do so here: business4.wv.gov/Pages/default.aspx.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: West Virginia State Tax Department
Unemployment: Workforce WV
West Virginia employers are required by law to provide a Standard Occupational Classification (SOC) code for every employee. A SOC code is a federal statistical standard used by federal agencies to classify workers into occupational categories for census purposes.
You can locate your SOC codes at: 2018 SOC Manual (Entire Manual) (bls.gov)
If you need assistance with SOC codes, please contact your payroll coordinator.
2024: $9,521
2023: $9,000
The West Virginia Division of Labor requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
West Virginia has minimum wage requirements in excess to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some West Virginia localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in West Virginia restrict the occupations in which minors may be employed and the number of hours and times during which they may work. All minors are prohibited from working in hazardous occupations. West Virginia employers must obtain a work permit before employing 14 or 15 year-olds. The work permit must be kept on file and accessible to the West Virginia Division of Labor.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employees must be paid at least twice a month and no more than 19 days apart.
If an employee does not receive wages on the day specified as payday for any reason, the employee can demand payment of the wages any time after that day at the location where the employee is typically paid. Employees absent on payday must be paid on demand.
Both exempt and non-exempt employees
Deductions from wages are only permissible where:
An employer may not make pay deductions for the cost of medical exams required as a condition of employment.
The West Virginia Employment Law Worker Classification Act establishes that a worker may be classified as an independent contractor rather than an employee under the Workers' Compensation Act, the Unemployment Compensation Law, the West Virginia Human Rights Act (WVHRA) and the Wage Payment and Collection Act if the worker:
The WVHRA also prohibits sexual harassment and prohibits retaliation or any form of reprisal against a person because he or she has opposed a practice or act forbidden under the WVHRA or because he or she has filed a complaint, testified, or assisted in any proceeding under the WVHRA. The WVHRA applies to employers with 12 or more employees within the state.
Currently, West Virginia does not require employers to use E-Verify. West Virginia does require new employees working on the grounds of the state capitol complex to submit to a mandatory E-Verify check to confirm their employment eligibility. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
There are no "workers compensation requirements" we wish to highlight here.
Currently, the State of West Virginia does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of West Virginia does not require any retirement benefits.
Currently, the State of West Virginia does not require any commuter benefits.
Employees who voluntarily quit or resign and employees who are involuntarily terminated must be paid all wages earned before the termination of employment by the next regular payday, either in the usual manner of payment or by mail if the employee requests it. Final wages must include vacation pay if provided by the employer's policy.
There are no "special forms" we wish to highlight here.
Entities can download and mail paper forms or some entities may use Wisconsin’s One Stop Business Portal online service when they are required by law to do so here: https://sos.wi.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state withholding or unemployment accounts, if applicable. If you are instructed to close your accounts, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Withholding: Wisconsin Department of Revenue
Unemployment: Wisconsin Department of Workforce Development
2024: $14,000
2023: $14,000
The Wisconsin Department of Workforce Development requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction.
Wisconsin has minimum wage requirements equal to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Wisconsin localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Wisconsin restrict the occupations in which minors may be employed and the number of hours and times during which they may work.
State law prohibits employment of minors under 18 years of age in occupations or workplaces that are considered dangerous or harmful to the life, health, safety or welfare of a minor or where a minor's employment may be dangerous or harmful to the life, health, safety, or welfare of other employees or individuals. Additional restrictions apply to minors under the age of 16. Minors under 14 years of age are generally prohibited from working, except in limited occupations.
Minors under 16 years of age must obtain a work permit form Wisconsin's Department of Workforce Development before employment. Payment of the permit fee is the employer's responsibility. If the minor pays the fee, the employer must reimburse the minor no later than the end of the minor's first pay period.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers must make wage payments on at least a monthly basis.
Employees engaged in logging operations and farm labor must be paid on at least a quarterly basis.
Employers may establish more frequent pay periods (e.g., weekly, bi-weekly or semi-monthly).
Employers must pay wages within 31 days after the end of the pay period.
Both exempt and non-exempt employees
Employers may not deduct for defective or faulty workmanship, lost or stolen property, or property damage unless either:
Employers may deduct to recover a wage overpayment or when an employee refuses to pay back an over-extended draw, as long as the employee receives at least the minimum wage.
Under the Wisconsin Fair Employment Act, it is against the law to discriminate in employment against any individual on account of their membership in 1 or more of the following protected classes: age, race, creed, color, disability, marital status, sex, national origin, ancestry, sexual orientation, arrest record, conviction record, military service, use or nonuse of lawful products off the employer's premises during nonworking hours, or declining to attend a meeting or to participate in any communication about religious matters or political matters.
Currently, Wisconsin does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
In the state of Wisconsin, the PEO is considered the employer for workers’ compensation purposes. Therefore, PEO clients may not retain their own workers’ compensation policy per state law.
Currently, the State of Wisconsin does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Wisconsin does not require any retirement benefits.
Currently, the State of Wisconsin does not require any commuter benefits.
Employees who are terminated or who resign employment must be paid by the next regularly scheduled payday. Employers are not required to payout unused accrued vacation on termination provided that the employer has notified the employee in writing (or through a posted notice) of this policy.
There are no "special forms" we wish to highlight here.
Entities can download and mail paper forms or entities may use the state's Secretary of State’s Business Division online when they are required by law to do so here: https://sos.wyo.gov/.
Please seek the guidance of your CPA or legal counsel to determine if your business is required by law to register before doing business in this state.
FrankCrum will contact you with instructions to open or close your state unemployment account, if applicable. Wyoming has no income tax withholding. If you are instructed to close your account, you will need to report and pay payroll taxes on wages paid prior to starting with FrankCrum and any paychecks not issued by FrankCrum. This includes annual filings that might not be due until the following year.
Key Contacts:
Unemployment: Wyoming Department of Workforce Services
2024: $30,900
2023: $29,100
The Wyoming Department of Workforce Services requires all businesses in the state to post a copy of all required state and federal posters in a conspicuous place where notices to employees are customarily posted. Federal and state posters are available for download on your MyFrankCrum account under the "My Resources" tab, click the "Category" dropdown, and then select the "Posters link".
Please check local (city/county) requirements for mandatory postings in your jurisdiction
Wyoming has minimum wage requirements equal to the federally mandated minimum wage. You can locate the most updated minimum wage requirements on the U.S. Department of Labor website.
Some Wyoming localities (city/county) may have minimum wages requirements that may be in excess of state requirements. Employers may review local minimum wage laws online or reach out to your Payroll Coordinator.
Child labor laws in Wyoming restrict the occupations in which minors may be employed and the number of hours and times during which they may work.
Minors under the age of 16 are prohibited from working in hazardous, such as operating heavy construction equipment, and from employment considered injurious to the morals, health, or safety of a child.
Any questions pertaining to child labor laws should be directed to FrankAdvice.
Employers must pay employees monthly or as otherwise agreed by the parties. If the employer is a railroad, a mine, a refinery, or it offers work in oil
and gas, a factory, a mill, or a workshop. then employees must pay paid on the 1st and 15th day of the month.
The following 2 additional rules apply to these employers:
Aside from the above-listed industries, Wyoming does not have a wage payment statute governing the timing of wage payments for private employers.
It is recommended that employers in other industries develop a regular schedule for payment of employees' wages on 1 of the following basis and communicate that schedule to their employees:
Both exempt and non-exempt employees
Deductions from wages are only permissible where:
There are no "other employment laws" we wish to highlight here.
Currently, Wyoming does not require employers to use E-Verify. However, municipal governments can opt to require employers to use the system. An employer that is awarded a federal contract that contains the Federal Acquisition Regulation (FAR) clause must E-Verify all employees working on the federal contract. Employers can also voluntarily use the E-Verify program.
For all employers it is the responsibility of your company to ensure you are e-verifying where required. If you would like FrankCrum to E-Verify your employees on your behalf, please contact: BAE-Verify@frankcrum.com.
Wyoming is a monopolistic state for workers’ compensation. An employer must secure its own workers’ compensation insurance to cover all employees in Wyoming. The employer should print and keep a copy of the application as proof of filing.
Any business conducting work in the State of Wyoming or hiring a Wyoming resident as an employee must register with the Division of Workers’ Compensation and Unemployment Insurance to have the coverage determined. This is known as a Joint Business Registration and will register the employer for both unemployment insurance and workers' compensation coverage simultaneously. Employers may complete the joint registration at: https://dws.wyo.gov/dws-division/workers-compensation/new-employers/.
If Client is an out-of-state business (no long-term business or WY employees), Client must also complete an out-of-state business questionnaire at: https://drive.google.com/file/d/1W3ms0M9a6beQgB31TfUvz0lrVrJyMkEv/view and file it with the state via fax or e-mail. We require the Client obtain w/c as we do not provide extraterritorial coverage from other states.
If FrankCrum administers your workers’ compensation account and collects your workers’ compensation premiums through payroll, FrankCrum will file your workers’ compensation quarterly reports and remit premiums on your behalf. If you administer your own workers’ compensation account and FrankCrum does not collect workers’ compensation premiums through payroll, you must file your own workers’ compensation quarterly reports and remit your premiums directly to the state. If you have questions about reporting, please contact your Account Manager.
FrankCrum will provide the employer with the "Limited Power of Attorney" form. This form will allow FrankCrum to report on your unemployment and workers' compensation account numbers. Once received signed, FrankCrum will forward these forms to the State of Wyoming so that FrankCrum may file the necessary quarterly reports for unemployment and workers' compensation purposes.
Currently, the State of Wyoming does not require any disability, paid sick leave, or paid family leave coverage for private employees.
Localities (city/county) may have additional requirements. Any questions pertaining to disability, paid family leave, and paid sick leave requirements should be directed to your FrankAdvice HR Consultant.
Currently, the State of Wyoming does not require any retirement benefits.
Currently, the State of Wyoming does not require any commuter benefits.
When an employee is separated from employment, whether voluntary or involuntary, they must be paid their final wages by the next regular payday. Employers are not required to payout unused accrued vacation on termination UNLESS the employer has notified the employee in writing (or through a posted notice) of this policy.
There are no "special forms" we wish to highlight here.