Withholding
Withholding requirements
Employees should fill out Form MW507.
Supplemental rate
State Unemployment Insurance (SUI)
Wage base
$8,500
Contribuitions
1.0% to 10.5%.
New employers use a rate of 2.3%. New construction employers use a rate of 5.1%.
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Labor
Minimum wage
$14.00. For tipped employees, the rate is $3.63
Termination Pay
If an employee is fired or quits, the employee must be paid by the next payday.
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New Hire Filing
Reporting deadline
Within 20 days of employee hiring or rehiring.
Reporting online
Reporting by mail
New hire reporting form
Child Support
Online payments
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Other
New employer registration
Local taxes
Reciprocal states
Pennsylvania, Virginia, Washington D.C., and West Virginia
Disability insurance
N/A
Last Updated
12/20/2023
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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