Payroll Tax Changes for Tax Year 2022
The table below lists the tax updates for tax year 2022. By default the table is sorted by deployment date in descending order. Click a column heading to sort by that column. Click it a second time to change from ascending to descending order.
The deployment released on November 18, 2021 also included federal tax changes with an effective date in 2021. For a list of those changes, please see the Payroll Tax Update Guide for Tax Year 2021.
| Deployment Date | Effective Date | Type | Code | Jurisdiction | Items Changed | Amount |
|---|---|---|---|---|---|---|
| 2022-06-23 | 2022-07-01 | State | DC | District of Columbia | District of Columbia Paid Family Leave (PFL) employer tax rate decreased | .26% |
| 2022-06-23 | 2022-01-01 | Local | PA-LACCO-SCRCT-SCRSD | Pennsylvania: Scranton City | New Payroll Preparation Tax Employer Liability | .2787% |
| 2022-06-23 | 2022-01-01 | Local | PA-LUZCO-HAZSD-HAZCT | Pennsylvania: Hazleton City | New Payroll Preparation Tax Employer Liability | .26% |
| 2021-10-21 | 2022-01-01 | State | WA | Washington |
Washington Cares Fund Tax Withholding
Important! Parts of the WA Cares implementation have been delayed. For more information, see the WA Cares Fund website. If you collected this tax from employees, they must be reimbursed within 120 days of the date of collection. For instructions, see article ID 114442 in the Sage Knowledgebase. |
.58% |
| 2021-10-21 | 2022-01-01 | Local | OH-FULCO-PDYSD | Ohio: Pike-Delta-York 2605 SD (Fulton County) | New school district income tax | 1% |
| 2021-10-21 | 2022-01-01 | Local | OH-SHECO-SIDSD | Ohio: Sidney 7508 SD (Shelby County) | New school district income tax | .75% |
| 2021-10-21 | 2022-01-01 | Local | KY-HRDCO-GLETD | Kentucky: Glendale Megasite TD (Hardin County) | New occupational tax rate | 1% |
| 2021-10-21 | 2022-01-01 | Local | OH-PRECO-PRESD | Ohio: Preble Shawnee 6804 SD (Preble County) | Local school district tax increase | 1.75% |
| 2021-10-21 | 2022-01-01 | Local | OH-DELCO-POWVI | Ohio: Powell VI (Delaware County) | Local income tax increase | 2% |
| 2021-09-23 | 2022-01-01 | State | NY | New York |
Paid Family Leave:
|
$82,917.64
$423.71 |
| 2021-11-18 | 2022-01-01 | Federal | FED | Federal | Social Security tax wage base increase | $147,000 |
| 2021-11-18 | 2022-01-01 | State | CA | California | Disability Insurance tax rate increase | 1.10% |
| 2021-11-18 | 2022-01-01 | State | CA | California | Disability Insurance wage base increase | $145,600 |
| 2021-11-18 | 2022-01-01 | State | CO | Colorado | Unemployment wage base increase | $17,000 |
| 2021-11-18 | 2022-01-01 | State | CT | Connecticut | Paid Family and Medical Leave Insurance tax rate wage base increase |
.5% $147,000 |
| 2021-11-18 | 2022-01-01 | State | GA | Georgia |
Standard deduction
increase:
|
|
| 2021-11-18 | 2022-01-01 | State | IA | Iowa | Unemployment wage base increase | $34,800 |
| 2021-11-18 | 2022-01-01 | State | KY | Kentucky | Unemployment wage base increase | $11,100 |
| 2021-11-18 | 2022-01-01 | State | MA | Massachusetts |
Paid Family Leave Tax Withholding (Employee)
Note: If applicable, before processing payroll for tax year 2022, you must enter your company-specific employer and employee tax rates in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2022. |
Company-specific |
| 2021-11-18 | 2022-01-01 | State | MA | Massachusetts |
Paid Family Leave Tax ER Liability (Employer)
Note: If applicable, before processing payroll for tax year 2022, you must enter your company-specific employer and employee tax rates in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2022. |
Company-specific |
| 2021-11-18 | 2022-01-01 | State | MA | Massachusetts |
Paid Medical Leave Tax Withholding (Employee)
Note: If applicable, before processing payroll for tax year 2022, you must enter your company-specific employer and employee tax rates in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2022. |
Company-specific |
| 2021-11-18 | 2022-01-01 | State | MA | Massachusetts |
Paid Medical Leave Tax ER Liability (Employer)
Note: If applicable, before processing payroll for tax year 2022, you must enter your company-specific employer and employee tax rates in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2022. |
Company-specific |
| 2021-11-18 | 2022-01-01 | State | MA | Massachusetts | Paid Family Leave and Paid Medical Leave wage base increase | $147,000 |
| 2021-11-18 | 2022-01-01 | State | MT | Montana | Unemployment wage base increase | $38,100 |
| 2021-11-18 | 2022-01-01 | State | MT | Montana | Administrative Fund tax wage base increase | $38,100 |
| 2021-11-18 | 2022-01-01 | State | NB | Nebraska | Withholding Tax Tables | |
| 2021-11-18 | 2022-01-01 | State | NB | Nebraska | Withholding allowance increase | $2,080 |
| 2021-11-18 | 2022-01-01 | State | NJ | New Jersey | Temporary Disability Insurance (TDI) tax rate decrease (Employee) | 0.14% |
| 2021-11-18 | 2022-01-01 | State | NJ | New Jersey | Temporary Disability Insurance (TDI) tax wage base increase (Employee) | $151,900 |
| 2021-11-18 | 2022-01-01 | State | NJ | New Jersey | Temporary Disability Insurance (TDI) tax wage base increase (Employer) | $39,800 |
| 2021-11-18 | 2022-01-01 | State | NJ | New Jersey | Family Leave Insurance (FLI) tax rate decrease | 0.14% |
| 2021-11-18 | 2022-01-01 | State | NJ | New Jersey | Family Leave Insurance (FLI) tax wage base increase | $151,900 |
| 2021-11-18 | 2022-01-01 | State | NJ | New Jersey |
Workforce Development Insurance
tax rate (employee and employer)
Note: If this tax is applicable, before processing payroll for tax year 2022, your employer tax rate must be entered in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2022. |
0.0425% |
| 2021-11-18 | 2022-01-01 | State | NJ | New Jersey | Workforce Development Insurance tax wage base increase (Employee & Employer) | $39,800 |
| 2021-11-18 | 2022-01-01 | State | NJ | New Jersey | Unemployment wage base increase | $39,800 |
| 2021-11-18 | 2022-01-01 | State | NM | New Mexico | Unemployment wage base increase | $28,700 |
| 2021-11-18 | 2022-01-01 | State | NV | Nevada | Career Enhancement tax wage base increase | $36,600 |
| 2021-11-18 | 2022-01-01 | State | NV | Nevada | Unemployment wage base increase | $36,600 |
| 2021-11-18 | 2022-01-01 | State | NY | New York | Re-employment Service Fund tax wage base increase (Employer) | $12,000 |
| 2021-11-18 | 2022-01-01 | State | NY | New York | Unemployment wage base increase | $12,000 |
| 2021-11-18 | 2022-01-01 | State | OK | Oklahoma | Withholding Tax Tables | |
| 2021-11-18 | 2022-01-01 | State | OK | Oklahoma | Supplemental tax rate decrease | 4.75% |
| 2021-11-18 | 2022-01-01 | State | OK | Oklahoma | Unemployment wage base increase | $24,800 |
| 2021-11-18 | 2022-01-01 | State | OR | Oregon | Unemployment wage base increase | $47,700 |
| 2021-11-18 | 2022-01-01 | State | SC | South Carolina | Withholding Tax Tables | |
| 2021-11-18 | 2022-01-01 | State | SC | South Carolina | Personal Allowance increase | $2,750 |
| 2021-11-18 | 2022-01-01 | State | WA | Washington | Employment Administration Fund Tax ER Liability tax rate increase | 0.75% |
| 2021-11-18 | 2022-01-01 | State | WA | Washington | Employment Administration Fund Tax ER Liability wage base increase | $62,500 |
| 2021-11-18 | 2022-01-01 | State | WA | Washington |
Paid Family and Medical Leave
premium tax rate decreased to 0.6% broken down as shown in the Amount column.
Note: If these taxes are applicable, you must enter both the employee and employer tax rates in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2022. |
Employee: 0.4393% Employer: 0.1607% |
| 2021-11-18 | 2022-01-01 | State | WA | Washington | Paid Family and Medical Leave Tax wage base increase | $147,000 |
| 2021-11-18 | 2022-01-01 | State | WA | Washington | Unemployment wage base increase | $62,500 |
| 2021-11-18 | 2022-01-01 | State | WI | Wisconsin | Withholding Tax Tables | |
| 2021-11-18 | 2022-01-01 | State | WI | Wisconsin | Exemption allowance increase | $400 |
| 2021-11-18 | 2022-01-01 | State | WI | Wisconsin | Supplemental tax rate and wage range changes | |
| 2021-11-18 | 2022-01-01 | Local | KY-BOOCO | Kentucky: Boone County |
|
|
| 2021-11-18 | 2022-01-01 | Local | KY-CAMCO-ALECT | Kentucky: Alexandra City (Campbell County) | Local income tax wage base increase | $147,000 |
| 2021-11-18 | 2022-01-01 | Local | KY-CAMCO-COLCT | Kentucky: Cold Spring City (Campbell County) | Local income tax wage base increase | $147,000 |
| 2021-11-18 | 2022-01-01 | Local | KY-KENCO-COVCT | Kentucky: Covington City (Kenton County) | Local income tax wage base increase | $147,000 |
| 2021-11-18 | 2022-01-01 | Local | KY-KENCO-CRVCT | Kentucky: Crestview Hills City (Kenton County) | Local income tax wage base increase | $147,000 |
| 2021-11-18 | 2022-01-01 | Local | KY-METCO-EDMCT | Kentucky: Edmonton City (Metcalfe County) | Local income tax wage base increase | $147,000 |
| 2021-11-18 | 2022-01-01 | Local | KY-BOOCO-FLOCT | Kentucky: Florence City (Boone County) | Local income tax wage base increase | $147,000 |
| 2021-11-18 | 2022-01-01 | Local | KY-KENCO-FWRCT | Kentucky: Fort Wright City (Kenton County) | Local income tax wage base increase | $147,000 |
| 2021-11-18 | 2022-01-01 | Local | KY-CAMCO-HIHCT | Kentucky: Highland Heights City (Campbell County) | Local income tax wage base increase | $147,000 |
| 2021-11-18 | 2022-01-01 | Local | KY-BRECO-JACCT | Kentucky: Jackson City (Breathitt County) | Local income tax wage base increase | $147,000 |
| 2021-11-18 | 2022-01-01 | Local | KY-KENCO | Kentucky: Kenton County | Local income tax wage base increase | $147,000 |
| 2021-11-18 | 2022-01-01 | Local | KY-CAMCO-NEWCT | Kentucky: Newport City (Campbell County) | Local income tax wage base increase | $147,000 |
| 2021-11-18 | 2022-01-01 | Local | KY-GALCO-WARCT | Kentucky: Warsaw City (Gallatin County) | Local income tax wage base increase | $147,000 |
| 2021-11-18 | 2022-01-01 | Local | KY-CAMCO-WILCT | Kentucky: Wilder City (Campbell County) | Local income tax wage base increase | $147,000 |
| 2021-11-18 | 2022-01-01 | Local | OH-HAMCO-GRECT | Ohio: Green Township Christ-Children’s JEDD II CT (Hamilton County) | Local income tax wage base increase | $118,712 |
| 2021-11-18 | 2022-01-01 | Local | OH-HAMCO-GWRCT | Ohio: Green Township Western Ridge JEDD CT (Hamilton County) | Local income tax wage base increase | $125,323 |
| 2021-11-18 | 2022-01-01 | Local | OH-HAMCO-HRGCIT | Ohio: Harrison Greene JEDD IV CT (Hamilton County) | Local income tax wage base increase | $115,343 |
| 2021-11-18 | 2022-01-01 | Local | OH-HAMCO-MCACT | Ohio: McAlisters JEDD VI CT (Hamilton County) | Local income tax wage base increase | $108,693 |
| 2021-11-18 | 2022-01-01 | Local | OH-HAMCO-UDFCT | Ohio: UDF-North Bend JEDD V CT (Hamilton County) | Local income tax wage base increase | $111,193 |
| 2021-12-09 | 2022-01-01 | State | CA | California | Withholding tax tables | |
| 2021-12-09 | 2022-01-01 | State | CO | Colorado |
New filing status:
01 New withholding form (DR 0004) Note: If your employee submits the new 2022 Colorado Employee Withholding Certificate, see these instructions. |
|
| 2021-12-09 | 2022-01-01 | State | IA | Iowa | Withholding tax tables | |
| 2021-12-09 | 2022-01-01 | State | IA | Iowa |
Standard deduction allowance
increase:
|
|
| 2021-12-09 | 2022-01-01 | State | ME | Maine | Withholding tax tables | |
| 2021-12-09 | 2022-01-01 | State | ME | Maine |
Standard deduction
increase:
|
|
| 2021-12-09 | 2022-01-01 | State | ME | Maine | Dependent exemption increase | $4,450 |
| 2021-12-09 | 2022-01-01 | State | NM | New Mexico | Withholding tax tables | |
| 2021-12-09 | 2022-01-01 | State | UT | Utah | Unemployment wage base increase | $41,600 |
| 2021-12-09 | 2022-01-01 | Local | OH-FRACO-HILCT | Ohio: Hillard CT (Franklin County) | Local city income tax rate increase | 2.50% |
| 2021-12-09 | 2022-01-01 | Local | OH-MTGCO-RIVCT | Ohio: Riverside CT (Montgomery County) | Local city income tax rate increase | 2.50% |
| 2021-12-09 | 2022-01-01 | Local | OR-LANCO-LANTD | Oregon: Lane County Transit District Excise Tax | Transit District tax rate increase | 0.77% |
| 2021-12-09 | 2022-01-01 | Local | OR-MULCO-TRITD | Oregon: Tri-Met Transit District Excise Tax | Transit District tax rate increase | 0.7937% |
| 2021-12-22 | 2022-01-01 | State | AK | Alaska | Unemployment wage base increase | $45,200 |
| 2021-12-22 | 2022-01-01 | State | AK | Alaska | Unemployment tax rate increase | 0.56% |
| 2021-12-22 | 2022-01-01 | Federal | FED | Federal | Withholding tax tables | |
| 2021-12-22 | 2022-01-01 | Federal | FED | Federal |
Standard deduction increase
(Form W-4 from 2020 and later):
|
|
| 2021-12-22 | 2022-01-01 | State | HI | Hawaii | Unemployment wage base increase | $51,600 |
| 2021-12-22 | 2022-01-01 | State | HI | Hawaii | Employment and Training Tax wage base increase | $51,600 |
| 2021-12-22 | 2022-01-01 | State | HI | Hawaii |
State Disability (TDI):
|
|
| 2021-12-22 | 2022-01-01 | State | ID | Idaho | Unemployment wage base increase | $46,500 |
| 2021-12-22 | 2022-01-01 | State | ID | Idaho | Workforce Development Tax wage base increase | $46,500 |
| 2021-12-22 | 2022-01-01 | State | KY | Kentucky | Standard deduction allowance increase | $2,770 |
| 2021-12-22 | 2022-01-01 | State | MI | Michigan | Withholding tax tables | |
| 2021-12-22 | 2022-01-01 | State | MI | Michigan | Personal exemption allowance increase | $5,000 |
| 2021-12-22 | 2022-01-01 | State | MN | Minnesota | Withholding tax tables | |
| 2021-12-22 | 2022-01-01 | State | MN | Minnesota | Standard deduction allowance increase | $4,450 |
| 2021-12-22 | 2022-01-01 | State | MN | Minnesota | Unemployment wage base increase | $38,000 |
| 2021-12-22 | 2022-01-01 | State | MN | Minnesota | Workforce Development Fund (employer liability) wage base | $38,000 |
| 2021-12-22 | 2022-01-01 | State | MO | Missouri | Withholding tax tables | |
| 2021-12-22 | 2022-01-01 | State | MO | Missouri | Supplemental withholding tax rate decrease | 5.30% |
| 2021-12-22 | 2022-01-01 | State | MO | Missouri |
Standard deduction
increase:
|
|
| 2021-12-22 | 2022-01-01 | State | ND | North Dakota | Unemployment wage base increase | $38,400 |
| 2021-12-22 | 2022-01-01 | State | ND | North Dakota | Withholding tax tables | |
| 2021-12-22 | 2022-01-01 | State | NY | New York | Withholding tax tables | |
| 2021-12-22 | 2022-01-01 | State | NY | New York | Supplemental Withholding tax rate | 11.70% |
| 2021-12-22 | 2022-01-01 | Local | NY-WESCO-YONCT | New York: Yonkers | Supplemental Withholding tax rate (Resident) | 1.95975% |
| 2021-12-22 | 2022-01-01 | Local | OH-HOLCO-NASVI | Ohio: Nashville VI (Holmes County) | New Municipal Income tax | 1% |
| 2021-12-22 | 2022-01-01 | Local | OH-SHECO-LOCVI | Ohio: Lockington VI (Shelby County) | New Municipal Income tax | 1% |
| 2021-12-22 | 2022-01-01 | Local | OH-SUMCO-BRICT | Ohio: Brimfield Tallmadge JEDD (Portage County) | Local income tax rate increase | 1.75% |
| 2021-12-22 | 2022-01-01 | State | OR | Oregon | Withholding tax tables | |
| 2021-12-22 | 2022-01-01 | State | OR | Oregon | Personal Exemption increase | $219 |
| 2021-12-22 | 2022-01-01 | State | OR | Oregon |
Standard deduction increase:
|
|
| 2021-12-22 | 2022-01-01 | Local | OR-INDCO-METRD | Oregon: Metro Supportive Housing Services Income Tax | Local withholding tax tables | |
| 2021-12-22 | 2022-01-01 | Local | OR-MULCO | Oregon: Multnomah County | Local withholding tax tables | |
| 2021-12-22 | 2022-01-01 | Local | PA-BUTCO-MARSD-VALBO | Pennsylvania: Valencia BO, Mars SD (Butler County) | Local Service Tax (LST) increase | $52/annually |
| 2021-12-22 | 2022-01-01 | Local | PA-CRACO-CLKBO-CONSD | Pennsylvania: Conneaut Lake BO, Conneaut SD (Crawford County) | Local Service Tax (LST) increase | $52/annually |
| 2021-12-22 | 2022-01-01 | Local | PA-LANCO-STRBO-LAMSD | Pennsylvania: Strasburg BO, Lampeter-Strasburg SD (Lancaster County) | Local Service Tax (LST) increase | $52/annually |
| 2021-12-22 | 2022-01-01 | Local | PA-CHECO-OCTSD-PARBO | Pennsylvania: Parkesburg BO, Octorara SD (Chester County) | Local Service Tax (LST) increase | $52/annually |
| 2021-12-22 | 2022-01-01 | Local | PA-DELCO-COLBO-WILSD | Pennsylvania: Colwyn BO, William Penn SD (Delaware County) | Local income tax rate increase (Resident and Non-Resident) | 1% |
| 2021-12-22 | 2022-01-01 | Local | PA-ALLCO-DUQSD-DUQCT | Pennsylvania: Duquesne CT, Duquesne SD (Allegheny County) | Local income tax rate increase (Resident) | 1.9% |
| 2021-12-22 | 2022-01-01 | Local | PA-ALLCO-DUQSD-DUQCT | Pennsylvania: Duquesne CT, Duquesne SD (Allegheny County) | Local income tax rate increase (Non-Resident) | 1.4% |
| 2021-12-22 | 2022-01-01 | Local | PA-LEHCO-EPESD-LMATP | Pennsylvania: Lower Macungie TP, East Penn SD (Lehigh County) | Local income tax rate increase (Resident) | 1.15% |
| 2021-12-22 | 2022-01-01 | Local | PA-MONCO-PLYTP-COLSD | Pennsylvania: Plymouth TP, Colonial SD (Montgomery County) | Local income tax rate increase (Resident) | 1.05% |
| 2021-12-22 | 2022-01-01 | Local | PA-NORCO-LSATP-SAUSD | Pennsylvania: Lower Saucon TP, Saucon Valley SD (Northampton County) | Local income tax rate decrease (Resident) | 1% |
| 2021-12-22 | 2022-01-01 | Local | PA-WESCO-MURBO-FRASD | Pennsylvania: Murrysville BO, Franklin Regional SD (Westmoreland County) | Local income tax rate increase (Resident) | 1.20% |
| 2021-12-22 | 2022-01-01 | State | RI | Rhode Island | Withholding tax tables | |
| 2021-12-22 | 2022-01-01 | Local | WA-KINCO-SEACT | Washington: Seattle City (King County) | Seattle City Payroll Expense Tax changes Employer Liability | |
| 2021-12-22 | 2022-01-01 | Local | IN-CASCO | Indiana: Cass County | Local income tax increase | 2.95% |
| 2021-12-22 | 2022-01-01 | Local | IN-MADCO | Indiana: Madison County | Local income tax increase | 2.25% |
| 2021-12-22 | 2022-01-01 | Local | IN-RANCO | Indiana: Randolph County | Local income tax increase | 3% |
| 2021-12-22 | 2022-01-01 | State | NC | North Carolina |
Standard deduction
increases:
|
|
| 2021-12-22 | 2022-01-01 | State | NC | North Carolina | Supplemental withholding tax rate decrease | 5.09% |
| 2021-12-22 | 2022-01-01 | State | NC | North Carolina | Withholding tax tables | |
| 2022-01-06 | 2022-01-01 | State | IL | Illinois | Standard personal exemption increase | $2,425 |
| 2022-01-06 | 2022-01-01 | State | RI | Rhode Island | Temporary Disability Insurance (TDI) tax rate decrease | 1.1% |
| 2022-01-06 | 2022-01-01 | State | RI | Rhode Island | Temporary Disability Insurance (TDI) wage base increase | $81,500 |
| 2022-01-06 | 2022-01-01 | State | VT | Vermont | Unemployment wage base increase | $15,500 |
| 2022-01-06 | 2022-01-01 | State | VT | Vermont | Withholding allowance increase | $4,500 |
| 2022-01-06 | 2022-01-01 | State | VT | Vermont | Withholding tax tables | |
| 2022-01-06 | 2022-01-01 | Local | KY-GRECO-RUSCT | Kentucky: City of Russell (Greenup County) | Occupational tax rate increase | 1.5% |
| 2022-01-06 | 2022-01-01 | State | VI | Virgin Islands | Unemployment wage base increase | $30,800 |
| 2022-01-06 | 2022-01-01 | State | NC | North Carolina | Unemployment wage base increase | $28,000 |
| 2022-01-06 | 2022-01-01 | State | WY | Wyoming | Unemployment wage base increase | $27,700 |
| 2022-01-27 | 2022-01-01 | State | LA | Louisiana | Withholding tax tables | |
| 2022-01-27 | 2022-01-01 | Local | KY-OHICO-FORCT | Kentucky: Fordsville CT (Ohio County) | New Occupational tax | 1.25% |
| 2022-01-27 | 2020-05-01 | Local | KY-BELCO-BOOTD | Kentucky: Boone's Ridge TIF TD (Bell County) | New Occupational tax | 2% |
| 2022-01-27 | 2017-03-09 | Local | KY-GRACO-FERTD | Kentucky: Ferguson Blvd TIF TD (Grant County) | New Occupational tax | 0.75% |
| 2022-01-27 | 2022-01-01 | State | MS | Mississippi | Withholding tax tables | |
| 2022-01-27 | 2022-01-01 | Local | OH-HANCO-JENVI | Ohio: Jenera VI (Hancock County) | New local income tax | 1% |
| 2022-01-27 | 2022-01-01 | Local | PA-ELKCO-STMCT-STMSD | Pennsylvania: St Marys CT (Elk County) | Earned income tax rate increase (Resident) | 1.50% |
| 2022-01-27 | 2022-01-01 | Local | PA-SOMCO-MEYBO-MEYSD | Pennsylvania: Meyersdale BO (Somerset County) | Earned income tax rate increase (Non-Resident) | 1% |
| 2022-01-27 | 2022-01-01 | Local | PA-CLACO-LIMTP-CLASD | Pennsylvania: Limestone TP, Clarion-Limestone SD (Clarion County) | Local Service Tax (LST) increase | $52/annually |
| 2022-01-27 | 2022-01-01 | State | AR | Arkansas | Withholding tax tables | |
| 2022-01-27 | 2022-01-01 | State | AR | Arkansas | Supplemental tax rate decrease | 5.5% |
| 2022-01-27 | 2022-01-01 | State | AR | Arkansas | Low income withholding tax tables | |
| 2022-01-27 | 2022-01-01 | State | DE | Delaware | Unemployment wage base increase | $14,500.00 |
| 2022-01-27 | 2022-01-01 | State | MD | Maryland | Withholding tax tables | |
| 2022-02-10 | 2022-04-01 | Local | KY-OWECO-OWECT | Kentucky: Owenton CT(Owen County) | Withholding tax tables | 1.5% |
| 2022-02-10 | 2022-01-01 | Local | PA-ELKCO-RIDBO-RIDBO | Pennsylvania: Ridgway BO, Ridgway SD (Elk County) | Earned Income Tax | 1.17% |
| 2022-02-10 | 2022-01-01 | Local | PA-CAMCO-DEATP-PENSD | Pennsylvania: Dean TP, Penn Cambria SD (Cambria County) | Local Service Tax (LST) increase | $52/annually |
| 2022-02-10 | 2022-01-01 | State | WA | Washington |
Washington Care Fund Tax Withholding
Important! Parts of the WA Cares implementation have been delayed. For more information, see the WA Cares Fund website. If you collected this tax from employees, they must be reimbursed within 120 days of the date of collection. For instructions, see article ID 114442 in the Sage Knowledgebase. |
0% |
| 2022-03-24 | 2022-01-01 | Local | KY-OWECO-OWECT | Kentucky: Owenton CT(Owen County) | Revised effective date for Withholding tax tables | 1.5% |
| 2022-03-24 | 2022-01-01 | Local | KY-PERCO-HAZCT | Kentucky: Hazard CT (Perry County) | Occupational tax rate increase | 1.25% |
| 2022-03-24 | 2022-01-01 | State | WV | West Virginia | Unemployment wage base decrease | $9,000 |
| 2022-03-24 | 2022-01-01 | State | MD | Maryland |
Standard deduction increase:
|
|
| 2022-03-24 | 2022-01-01 | Local | MD-STMCO | Maryland: St Mary's County | Local tax rate decrease | 3.10% |
| 2022-03-24 | 2022-01-01 | Local | MD-WASCO | Maryland: Washington County | Local tax rate decrease | 3% |
| 2022-03-24 | 2022-01-01 | Local | OH-PORCO-BRICT | Ohio: Brimfield-Kent JEDD CT (Portage County) | Local income tax rate increase | 1.75% |
| 2022-03-29 | 2022-01-01 | State | KY | Kentucky |
Revised: Unemployment wage base decrease
Note: For more information, see article 110335 in the Sage Knowledgebase. |
$10,800 |
| 2022-04-28 | 2022-05-01 | State | UT | Utah | Withholding tax tables | |
| 2022-04-28 | 2022-01-01 | Local | PA-LAWCO-NEWCT-NEWSD | Pennsylvania: New Castle CT, New Castle SD | Nonresident earned income tax rate decrease | 1.815% |
| 2022-05-26 | 2022-01-01 | Local | PA-BEDCO-MANBO-BEDSD | Pennsylvania: Manns Choice BO, Bedford SD | Local withholding tax rate decrease (nonresident) | 1% |
| 2022-05-26 | 2022-01-01 | Local | PA-SCHCO-SCHTP-TAMSD | Pennsylvania: Schuylkill TP, Tamaqua SD | Local Service Tax (LST) increase | $52/annually |
| 2022-05-26 | 2022-01-01 | State | AL | Alabama | Withholding tax tables | |
| 2022-05-26 | 2022-07-01 | Local | OR-LANCO-EUGCT | Oregon: Eugene (Lane County) | Withholding and Supplemental tax tables updated based on the increase of the standard minimum wage rate to $13.50 per hour ($28,080/annually, $108.00/daily) | |
| 2022-05-26 | 2022-07-01 | Local | OH-PORCO-MANVI | Ohio: Mantua Village (Portage County) | Local withholding tax rate increase | 2% |
| 2022-07-07 | 2022-07-01 | Local | OH-WAYCO-BURVI | Ohio: Burbank Village (Wayne County) | New Local Income Tax | 1% |
| 2022-07-07 | 2022-07-01 | Local | PA-BUCCO-MORBO-MORSD | Pennsylvania: Morrisville BO, Morrisville SD (Bucks County) | Local Tax increase (Resident and Non-Resident) | 1% |
| 2022-07-07 | 2022-07-01 | Local | PA-BERCO-REACT-REASD | Pennsylvania: Reading City, Reading SD (Berks County) | Local Tax decrease (Non-Resident) | 1% |
| 2022-07-07 | 2022-07-01 | Local | PA-ELKCO-HORTP-RIDSD | Pennsylvania: Horton TP, Ridgway SD (Elk County) | Local Earned Income Tax increase | 1.23% |
| 2022-07-07 | 2022-07-01 | Local | PA-ELKCO-RIDBO-RIDBO | Pennsylvania: Ridgway BO, Ridgway SD (Elk County) | Local Earned Income Tax increase | 1.40% |
| 2022-07-07 | 2022-07-01 | Local | PA-ELKCO-RIDTP-RIDSD | Pennsylvania: Ridgway TP, Ridgway SD (Elk County) | Local Earned Income Tax increase | 1.23% |
| 2022-07-07 | 2022-07-01 | Local | PA-ELKCO-SPRTP-RIDSD | Pennsylvania: Spring Creek TP, Ridgeway SD (Elk County) | Local Earned Income Tax increase | 1.23% |
| 2022-07-07 | 2022-01-01 | Local | PA-CRACO-ROMTP-TITSD | Pennsylvania: Rome TP, Titusville SD (Crawford County) | Local Service Tax (LST) decrease | $10 |
| 2022-07-07 | 2022-07-01 | Local | PA-PHICO-PHISD-PHICT | Pennsylvania: City of Philadelphia (Philadelphia County) |
Local Tax Rate decreases:
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| 2022-07-07 | 2022-01-01 | State | ID | Idaho | Withholding Tax Tables | |
| 2022-07-07 | 2022-01-01 | State | ID | Idaho | Supplemental Withholding Tax Rate decrease | 6% |
| 2022-07-07 | 2022-01-01 | State | ID | Idaho | Child Tax Credit Allowance increase | $3,417/annually |
| 2022-07-07 | 2022-07-01 | Local | KY-HOPCO-MADCT | Kentucky: Madisonville CT (Hopkins County) | Occupational tax rate increase | 2.50% |
| 2022-08-04 | 2022-07-01 | Local | KY-CAMCO-DAYCT | Kentucky: Dayton CT (Campbell County) | Occupational tax rate increase | 2.50% |
| 2022-08-04 | 2022-07-01 | Local | KY-BULCO-SHECT | Kentucky: Shepherdsville CT (Bullitt County) | Occupational tax rate increase | 2.00% |
| 2022-09-22 | 2022-10-01 | Local | KY-MERCO-HARCT | Kentucky: Harrodsburg (Mercer County) | Occupational tax rate increase | 1.50% |
| 2022-09-22 | 2020-05-18 | Local | OH-FAYCO-JWCCT | Ohio: Jefferson Township and Washington Courthouse (Fayette County) | New Municipal JEDD Income Tax | 1.95% |
| 2022-09-22 | 2022-10-01 | Local | OH-MERCO-CHIVI | Ohio: Chickasaw Village (Mercer County) | New Municipal Income tax | 1% |
| 2022-09-22 | 2022-08-01 | Local | OH-GEACO-BBJCT | Ohio: Burton Village-Burton Township (Geauga County) | New Municipal JEDD Income Tax | 1% |
| 2022-09-22 | 2022-04-19 | Local | OH-HAMCO-DPSCT | Ohio: Deer-Park-Sycamore Township (Hamilton County) | New Municipal JEDD Income Tax | 0.75% |
| 2022-09-22 | 2022-10-01 | State | AR | Arkansas | Withholding tax tables | |
| 2022-09-22 | 2022-10-01 | State | AR | Arkansas | Standard deduction increase | $2,270 |
| 2022-09-22 | 2022-10-01 | State | AR | Arkansas | Supplemental tax rate decrease | 4.90% |
| 2022-09-22 | 2022-07-01 | Local | KY-BRECO | Kentucky: Breathitt County | Occupational tax rate decrease | 0% |
| 2022-10-27 | 2022-10-01 | State | VA | Virginia |
Standard deduction
increase:
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| 2022-10-27 | 2022-10-01 | Local | IN-BOOCO | Indiana: Boone County | Local county income tax rate increase (Resident & Non-Resident) | 1.7% |
| 2022-10-27 | 2022-10-01 | Local | IN-JOHCO | Indiana: Johnson County | Local county income tax rate increase (Resident & Non-Resident) | 1.4% |
| 2022-10-27 | 2022-10-01 | Local | IN-KNOCO | Indiana: Knox County | Local county income tax rate increase (Resident & Non-Resident) | 1.7% |
| 2022-10-27 | 2022-10-01 | Local | IN-LAPCO | Indiana: LaPorte County | Local county income tax rate increase (Resident & Non-Resident) | 1.45% |
| 2022-10-27 | 2022-10-01 | Local | IN-MONCO | Indiana: Monroe County | Local county income tax rate increase (Resident & Non-Resident) | 2.035% |
| 2022-10-27 | State | NY | New York | New Earnings Tax Rule -800139, New York Healthcare Worker Bonus | ||
| 2022-10-27 | 2022-12-01 | Local | OH-PORCO-SHACT | Ohio: Shalersville TP JEDD CT (Portage County) | New Local Income tax | 2% |
| 2022-10-27 | 2022-12-31 | Local | PA-BUTCO-SBUSD-WINTP | Pennsylvania: Winfield TP, South Butler SD (Butler County) | *EXPIRED* Earned Income tax & LST tax
Note: This tax code was expired because the school district changed from South Butler SD to Knoch SD. If this tax is applicable to your business, after processing all payrolls for 2022 but before processing payroll for tax year 2023, you will need to update your applicable Tax Profiles to use the new Knoch SD tax code; PA-BUTCO-KNOSD-WINTP. You will also need to set up the new tax for Knoch SD in Company Tax Group Setup. For tax rates effective January 1, 2023, see Payroll Tax Changes for Tax Year 2023. |
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| 2022-10-27 | 2022-12-31 | Local | PA-BUTCO-SBUSD-SAXBO | Pennsylvania: Saxonburg BO, South Butler SD (Butler County) | *EXPIRED* Earned Income tax & LST tax
Note: This tax code was expired because the school district changed from South Butler SD to Knoch SD. If this tax is applicable to your business, after processing all payrolls for 2022 but before processing payroll for tax year 2023, you will need to update your applicable Tax Profiles to use the new Knoch SD tax code; PA-BUTCO-KNOSD-SAXBO. You will also need to set up the new tax for Knoch SD in Company Tax Group Setup. For tax rates effective January 1, 2023, see Payroll Tax Changes for Tax Year 2023. |
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| 2022-10-27 | 2022-12-31 | Local | PA-BUTCO-SBUSD-PENTP | Pennsylvania: Penn TP, South Butler SD (Butler County) | *EXPIRED* Earned Income tax & LST tax
Note: This tax code was expired because the school district changed from South Butler SD to Knoch SD. If this tax is applicable to your business, before processing payroll for tax year 2023, you will need to update your applicable Tax Profiles to use the new Knoch SD tax code; PA-BUTCO-KNOSD-PENTP. You will also need to set up the new tax for Knoch SD in Company Tax Group Setup. For tax rates effective January 1, 2023, see Payroll Tax Changes for Tax Year 2023. |
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| 2022-10-27 | 2022-12-31 | Local | PA-BUTCO-SBUSD-JEFTP | Pennsylvania: Jefferson TP, South Butler SD (Butler County) | *EXPIRED* Earned Income tax & LST tax
Note: This tax code was expired because the school district changed from South Butler SD to Knoch SD. If this tax is applicable to your business, after processing all payrolls for 2022 but before processing payroll for tax year 2023, you will need to update your applicable Tax Profiles to use the new Knoch SD tax code; PA-BUTCO-KNOSD-JEFTP. You will also need to set up the new tax for Knoch SD in Company Tax Group Setup. For tax rates effective January 1, 2023, see Payroll Tax Changes for Tax Year 2023. |
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| 2022-10-27 | 2022-12-31 | Local | PA-BUTCO-SBUSD-CLITP | Pennsylvania: Clinton TP, South Butler SD (Butler County) | *EXPIRED* Earned Income tax & LST tax
Note: This tax code was expired because the school district changed from South Butler SD to Knoch SD. If this tax is applicable to your business, after processing all payrolls for 2022 but before processing payroll for tax year 2023, you will need to update your applicable Tax Profiles to use the new Knoch SD tax code; PA-BUTCO-KNOSD-CLITP. You will also need to set up the new tax for Knoch SD in Company Tax Group Setup. For tax rates effective January 1, 2023, see Payroll Tax Changes for Tax Year 2023. |
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| 2022-11-17 | 2022-10-01 | Local | AL-JEFCO-IROCT | Alabama: Irondale (Jefferson County) | Occupational License tax rate decrease | 0.75% |
| 2022-11-17 | 2022-10-01 | State | DC | District of Columbia | Withholding allowance decrease | $0 |
| 2022-11-17 | 2022-10-01 | State | DC | District of Columbia | Withholding tax tables | |
| 2022-11-17 | 2022-10-01 | State | IN | Indiana |
Revised Indiana WH-4 Form and
new allowance table
Note: Action will be required if you have an Indiana employee who has a numeric value entered on Line 7 of the revised Indiana WH-4 form. For details, see Sage Knowledgebase article: Indiana employee withholding exemptions (solution ID 221924560117515). |
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| 2022-11-17 | 2022-10-01 | Local | KY-CRTCO-OLICT | Kentucky: Olive Hill (Carter County) | Occupational tax rate increase | 2% |
| 2022-11-17 | 2022-10-07 | Local | OH-HAMCO-HAICT | Ohio: Hampton Inn JEDD VII (Hamilton County) | NEW TAX: Local income tax rate | 2% |
| 2022-11-17 | 2022-10-24 | Local | OH-MTGCO-VALCT | Ohio: Valley View JEDD (Montgomery County) | NEW TAX: Local income tax rate | 1.5% |
| 2022-12-22 | 2022-12-31 | Local | OH-CLICO-WILSD | Ohio: Wilmington 1404 SD (Clinton County) | *EXPIRED* School District tax | |
| 2023-01-05 | 2022-07-01 | Local | KY-BARCO-PAKCT | Kentucky: Park City (Barren County) | Local withholding tax rate increase | 2% |
| 2023-01-19 | 2022-12-31 | State | GA | Georgia | *EXPIRED* Administrative Assessment tax | |
| 2023-02-23 | 2022-12-15 | Local | OH-BUTCO-FFTCT | Ohio: Fairfield TP JEDD CT (Butler County) | NEW TAX: Local income tax rate | 1.5% |
| 2023-02-23 | 2022-12-15 | Local | PA-NOUCO-KULBO-MOUSD | Pennsylvania: Kulpmont BO, Mount Carmel SD (Northumberland County) | NEW TAX: Local Service Tax (LST) | $52/annually |
| 2023-02-23 | 2022-01-01 | Local | OH-WAYCO-RITCT | Ohio: Rittman City (Wayne County) | Local income tax rate decrease | 1% |