Friday is Round-Up Day

Once again, Friday is Round-Up Day.  Here are all the various news releases from the IRS, DOL and the states that have come across my desk this week:

IRS: The IRS has corrected and re-issued Pub 509 for 2015. There were errors in the deposit schedule on page 11. You should download the new version as soon as possible.

DOL: the Department of Labor and the New Hampshire Department of Labor have signed an MOU with the goal of preventing the misclassification of workers to anything other than employees, such as independent contractor. Could audits be on the horizon?

California: The state has released the Method A and Method B withholding tables for 2015.

Kentucky: Updated wage-bracket withholding tables and the computer formula for 2015 have been released and are posted to the department’s website.


  • 2015 withholding tables have been issued and are now available.
  • SUI: The rates will be nudging up slightly for 2015 under Rate Schedule D but the wage base will remain $15,000. Tax rates will range from 0.74% to 6.86% and employers will continue to pay the additional 0.06% Competitive Skills Scholarship Fund surcharge for each quarter.

Maryland: The Comptroller’s Office has released the 2015 income tax withholding percentage and regular methods tables.

Michigan: Effective with the first quarter of 2015 all Michigan employers must file their quarterly contribution and wage reports electronically over the Michigan Unemployment Insurance Agency’s (UIA) Michigan Web Account Manager.

Minnesota: The SUI taxable wage base will increase to $30,000 for 2015. This is up from $29,000 for 2014.

Missouri: The state’s minimum wage will increase to $7.65 per hour effective January 1, 2015.

Montana: the state has announced its SUI taxable wage base for 2015. The taxable wage base will be $29,500. This is an increase of $500 from the 2014 wage base amount of $29,000.

New Mexico: The SUI taxable wage base will remain $23,400 for 2015.

Ohio: Looks like the SUI rates will be increasing in 2015. The taxable wage base will stay the same for 2015 at $9,000. However the legislature is looking at either raising the rates higher or increasing the taxable wage base above $9,000. So stay tuned for this one.

Rhode Island: My sources are telling me that the state has announced its SUI, SDI and JDF wages bases and rates for 2015. They are:

  • SUI Wage base: $21,200 for 2015. Up from $20,600 for 2014. For those that have an experience rating of 9.79% or more the wage base is $22,700.
  • SUI Tax rates: will continue on Rate Schedule I.

Wisconsin: Publication 117 Guide to Wisconsin Wage and Information Returns has been updated and posted to the department’s website.

That’s it for this edition of Round-Up Day.  Join us again next Friday!

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