Payroll Tax Changes for Tax Year 2023

The table below lists the tax updates for tax year 2023. 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.

Deployment Date Effective Date Type Code Jurisdiction Items Changed Amount
2022-08-04 2023-01-01 Local OH-FAICO-LANCT Ohio: City of Lancaster (Fairfield County) Municipal Income tax rate increase 2.30%
2022-08-04 2023-01-01 Local OH-FULCO-ARCVI Ohio: Archbold VI (Fulton County) Municipal Income tax rate increase 1.80%
2022-08-04 2023-01-01 Local OH-ATHCO-ATHCT Ohio: Athens CT (Athens County) Municipal Income tax rate increase 1.95%
2022-08-04 2023-01-01 Local OH-MORCO-MTGVI Ohio: Mt Gilead VI (Morrow County) Municipal Income tax rate increase 1.25%
2022-09-22 2023-01-01 State NY New York New York Paid Family Leave decrease 0.455%
2022-10-27 2023-01-01 Local OH-FULCO-WAUSD Ohio: Wauseon 2607 SD (Fulton County) New School District tax 1.75%
2022-10-27 2023-01-01 State KY Kentucky Withholding tax rate decrease 4.50%
2022-10-27 2023-01-01 State KY Kentucky Standard Deduction increase $2,980
2022-10-27 2023-01-01 State OR Oregon Paid Family and Medical Leave tax (Employer)

Note: If this tax is applicable to your business, before processing payroll for tax year 2023, you will need to go into Company Tax Group Setup and enter the Employer tax rate on the Tax Rates tab with an effective date of January 1, 2023.

0.40%
2022-10-27 2023-01-01 State OR Oregon Paid Family and Medical Leave tax (Employee)

Note: If this tax is applicable to your business, before processing payroll for tax year 2023, you will need to go into Company Tax Group Setup and enter the Employee tax rate on the Tax Rates tab with an effective date of January 1, 2023.

0.60%
2022-10-27 2023-01-01 State OR Oregon Paid Family and Medical Leave wage limit $132,900.00
2022-10-27 2023-01-01 Local PA-BUTCO-KNOSD-WINTP Pennsylvania: Winfield TP, Knoch SD, PSD Code: 100705 (Butler County) New Earned Income tax (Resident) 1%
2022-10-27 2023-01-01 Local PA-BUTCO-KNOSD-WINTP Pennsylvania: Winfield TP, Knoch SD, PSD Code: 100705 (Butler County) New Local Service Tax (LST) $52/annually
2022-10-27 2023-01-01 Local PA-BUTCO-KNOSD-SAXBO Pennsylvania: Saxonburg BO, Knoch SD, PSD Code: 100704 (Butler County) New Earned Income tax (Resident) 1%
2022-10-27 2023-01-01 Local PA-BUTCO-KNOSD-SAXBO Pennsylvania: Saxonburg BO, Knoch SD, PSD Code: 100704 (Butler County) New Local Service Tax (LST) $52/annually
2022-10-27 2023-01-01 Local PA-BUTCO-KNOSD-PENTP Pennsylvania: Penn TP, Knoch SD, PSD Code: 100703 (Butler County) New Earned Income tax (Resident) 1%
2022-10-27 2023-01-01 Local PA-BUTCO-KNOSD-PENTP Pennsylvania: Penn TP, Knoch SD, PSD Code: 100703 (Butler County) New Local Service Tax (LST) $52/annually
2022-10-27 2023-01-01 Local PA-BUTCO-KNOSD-JEFTP Pennsylvania: Jefferson TP, Knoch SD, PSD Code: 100702 (Butler County) New Earned Income tax (Resident) 1%
2022-10-27 2023-01-01 Local PA-BUTCO-KNOSD-JEFTP Pennsylvania: Jefferson TP, Knoch SD, PSD Code: 100702 (Butler County) New Local Service Tax (LST) $52/annually
2022-10-27 2023-01-01 Local PA-BUTCO-KNOSD-CLITP Pennsylvania: Clinton TP, Knoch SD, PSD Code: 100701 (Butler County) New Earned Income tax (Resident) 1%
2022-10-27 2023-01-01 Local PA-BUTCO-KNOSD-CLITP Pennsylvania: Clinton TP, Knoch SD, PSD Code: 100701 (Butler County) New Local Service Tax (LST) $52/annually
2022-11-17 2023-01-01 State AZ Arizona Unemployment wage base increase $8,000
2022-11-17 2023-01-01 State CA California Disability Insurance tax rate decrease 0.9%
2022-11-17 2023-01-01 State CA California Disability Insurance wage base increase $153,164
2022-11-17 2023-01-01 State CA California Low Income Exemption increase:
  • Single, Married Dual Inc/ Multi Emp, Married 0-1 allowances

  • Head of Household, Married 2+ allowances

 

  • $17,252

  • $34,503

2022-11-17 2023-01-01 State CA California Personal Exemption Allowance increase $154
2022-11-17 2023-01-01 State CA California Standard Deduction increase:
  • Single, Married Dual Inc/ Multi Emp, Married 0-1 allowances

  • Head of Household, Married 2+ allowances

 

  • $5,202

  • $10,404

2022-11-17 2023-01-01 State CA California Withholding tax tables  
2022-11-17 2023-01-01 State CO Colorado Family and Medical Leave Insurance wage base limit (Employee and Employer) $160,200
2022-11-17 2023-01-01 State CO Colorado NEW TAX: Family and Medical Leave Insurance (FAMLI) Employer Liability tax (Employer)

Note: If applicable, before processing payroll for tax year 2023, you must enter your company specific tax rate in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2023.

 
2022-11-17 2023-01-01 State CO Colorado NEW TAX: Family and Medical Leave Insurance (FAMLI) Witholding tax (Employee)

Note: If applicable, before processing payroll for tax year 2023, you must enter your employee specific tax rate in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2023.

 
2022-11-17 2023-01-01 State CO Colorado Unemployment wage base increase $20,400
2022-11-17 2023-01-01 State CT Connecticut Paid Leave wage base increase $160,200
2022-11-17 2023-01-01 Federal FED Federal Social Security tax wage base increase $160,200
2022-11-17 2023-01-01 State IA Iowa Unemployment wage base increase $36,100
2022-11-17 2023-01-01 Local KY-BOOCO-FLOCT Kentucky: Florence City (Boone County) Local Occupational tax wage base increase $160,200
2022-11-17 2023-01-01 Local KY-BRECO-JACCT Kentucky: Jackson City (Breathitt County) Local Occupational tax wage base increase $160,200
2022-11-17 2023-01-01 Local KY-CAMCO-ALECT Kentucky: Alexandra City (Campbell County) Local Occupational tax wage base increase $160,200
2022-11-17 2023-01-01 Local KY-CAMCO-COLCT Kentucky: Cold Spring City (Campbell County) Local Occupational tax wage base increase $160,200
2022-11-17 2023-01-01 Local KY-CAMCO-HIHCT Kentucky: Highland Heights City (Campbell County) Local Occupational tax wage base increase $160,200
2022-11-17 2023-01-01 Local KY-CAMCO-NEWCT Kentucky: Newport City (Campbell County) Local Occupational tax wage base increase $160,200
2022-11-17 2023-01-01 Local KY-CAMCO-WILCT Kentucky: Wilder City (Campbell County) Local Occupational tax wage base increase $160,200
2022-11-17 2023-01-01 Local KY-GALCO-WARCT Kentucky: Warsaw City (Gallatin County) Local Occupational tax wage base increase $160,200
2022-11-17 2023-01-01 Local KY-KENCO Kentucky: Kenton County Local Occupational tax wage base increase $160,200
2022-11-17 2023-01-01 Local KY-KENCO-COVCT Kentucky: Covington City (Kenton County) Local Occupational tax wage base increase $160,200
2022-11-17 2023-01-01 Local KY-KENCO-CRVCT Kentucky: Crestview Hills City (Kenton County) Local Occupational tax wage base increase $160,200
2022-11-17 2023-01-01 Local KY-KENCO-FWRCT Kentucky: Fort Wright City (Kenton County) Local Occupational tax wage base increase $160,200
2022-11-17 2023-01-01 Local KY-METCO-EDMCT Kentucky: Edmonton City (Metcalfe County) Local Occupational tax wage base increase $160,200
2022-11-17 2023-01-01 State MA Massachusetts Paid Family Leave and Paid Medical Leave wage base increase $160,200
2022-11-17 2023-01-01 State MA Massachusetts Paid Family Leave Tax ER Liability (Employer)

Note: If applicable, before processing payroll for tax year 2023, you must enter your company specific tax rate in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2023.

 
2022-11-17 2023-01-01 State MA Massachusetts Paid Family Leave Tax Withholding (Employee)

Note: If applicable, before processing payroll for tax year 2023, you must enter your employee specific tax rate in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2023.

 
2022-11-17 2023-01-01 State MA Massachusetts Paid Medical Leave Tax ER Liability (Employer)

Note: If applicable, before processing payroll for tax year 2023, you must enter your company specific tax rate in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2023.

 
2022-11-17 2023-01-01 State MA Massachusetts Paid Medical Leave Tax Withholding (Employee)

Note: If applicable, before processing payroll for tax year 2023, you must enter your employee specific tax rate in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2023.

 
2022-11-17 2023-01-01 State MO Missouri Unemployment wage base increase $10,500
2022-11-17 2023-01-01 State MT Montana Dependent allowance increase $2,070
2022-11-17 2023-01-01 State MT Montana Administrative Fund wage base increase $40,500
2022-11-17 2023-01-01 State MT Montana Unemployment wage base increase $40,500
2022-11-17 2023-01-01 State MT Montana Withholding tax tables  
2022-11-17 2023-01-01 State NB Nebraska Withholding allowance increase $2,140
2022-11-17 2023-01-01 State NB Nebraska Withholding tax tables  
2022-11-17 2023-01-01 State NJ New Jersey Family Leave Insurance (FLI) tax rate decrease 0.06%
2022-11-17 2023-01-01 State NJ New Jersey Family Leave Insurance (FLI) tax wage base increase $156,800
2022-11-17 2023-01-01 State NJ New Jersey Temporary Disability Insurance (TDI) tax rate decrease (Employee) 0%
2022-11-17 2023-01-01 State NJ New Jersey Temporary Disability Insurance (TDI) tax wage base increase (Employee) $156,800
2022-11-17 2023-01-01 State NJ New Jersey Temporary Disability Insurance (TDI) tax wage base increase (Employer) $41,100
2022-11-17 2023-01-01 State NJ New Jersey Unemployment wage base increase $41,100
2022-11-17 2023-01-01 State NJ New Jersey Workforce Development Insurance wage base increase (Employer and Employee) $41,100
2022-11-17 2023-01-01 State NJ New Jersey Workforce Development Insurance tax rate (Employer and Employee)

Note: If this tax is applicable to your business, before processing payroll for tax year 2023, the employer tax rate must be entered in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2023.

0.0425%
2022-11-17 2023-01-01 State NM New Mexico Unemployment wage base increase $30,100
2022-11-17 2023-01-01 State NV Nevada Career Enhancement tax wage base increase $40,100
2022-11-17 2023-01-01 State NV Nevada Unemployment wage base increase $40,100
2022-11-17 2023-01-01 State NY New York Re-employment Service Fund tax wage base increase (Employer) $12,300
2022-11-17 2023-01-01 State NY New York Unemployment wage base increase $12,300
2022-11-17 2023-01-01 Local OH-HAMCO-GRECT Ohio: Green Township Christ-Children’s JEDD II CT (Hamilton County) Local income tax wage base increase $128,446
2022-11-17 2023-01-01 Local OH-HAMCO-GWRCT Ohio: Green Township Western Ridge JEDD CT (Hamilton County) Local income tax wage base increase $135,599
2022-11-17 2023-01-01 Local OH-HAMCO-HRGCIT Ohio: Harrison Greene JEDD IV CT (Hamilton County) Local income tax wage base increase $124,801
2022-11-17 2023-01-01 Local OH-HAMCO-MCACT Ohio: McAlisters JEDD VI CT (Hamilton County) Local income tax wage base increase $117,605
2022-11-17 2023-01-01 Local OH-HAMCO-UDFCT Ohio: UDF-North Bend JEDD V CT (Hamilton County) Local income tax wage base increase $120,311
2022-11-17 2023-01-01 State OK Oklahoma Unemployment wage base increase $25,700
2022-11-17 2023-01-01 Local OR-LANCO-LANTD Oregon: Lane County Lane Transit District (LTD) Excise tax rate increase .78%
2022-11-17 2023-01-01 Local OR-MULCO-TRITD Oregon Tri-Met Transit District Excise tax rate increase .8037%
2022-11-17 2023-01-01 State VT Vermont Unemployment wage base increase $13,500
2022-11-17 2023-01-01 State WA Washington Employment Administration Fund Tax wage base increase (Employer) $67,600
2022-11-17 2023-01-01 State WA Washington Paid Family and Medical Leave premium tax rate increased to 0.8% broken down as follows:
  • Employee:

  • Employer:

Note: If these taxes are applicable to your business, 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, 2023.

 

 

  • 0.5821%

  • 0.2179%

2022-11-17 2023-01-01 State WA Washington Paid Family and Medical Leave Tax wage base increase $160,200
2022-11-17 2023-01-01 State WA Washington Unemployment wage base increase $67,600
2022-12-08 2023-01-01 State AZ Arizona Withholding tax tables  
2022-12-08 2023-01-01 State AZ Arizona New Filing Statuses:

09 - 0.5%

10 - 1.0%

11 - 1.5%

12 - 2.0%

13 - 2.5%

14 - 3.0%

15 - 3.5%

Tax rate increase:

00 - None (the default tax rate changed for this filing status to 2.0%)

Note: If the filing status is not current (02-08), the default tax rate will be used.

 
2022-12-08 2023-01-01 State ID Idaho Unemployment wage base increase $49,900
2022-12-08 2023-01-01 State ID Idaho Workers Development wage base increase $49,900
2022-12-08 2023-01-01 State ID Idaho NEW TAX: Administrative Reserve Tax wage base

Notes: If this tax is applicable to your business, before processing payroll for tax year 2023, you need to do the following: (1) Enter your employer tax rate in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2023, and (2) In Tax Profile Maintenance, at the Tax Group Details section, select Administrative Reserve Tax Employer Liability.

$49,900
2022-12-08 2023-01-01 Local KY-BOOCO Kentucky: Boone County Occupational tax wage limit increase $72,906
2022-12-08 2023-01-01 Local KY-KENCO Kentucky: Kenton County Occupational tax tables  
2022-12-08 2023-01-01 State ME Maine Withholding tax tables  
2022-12-08 2023-01-01 State ME Maine Personal Exemption Allowance increase $4,700
2022-12-08 2023-01-01 State ME Maine Standard deduction increases:
  • Single

  • Married filing jointly

 

  • $11,000

  • $24,850

2022-12-08 2023-01-01 State MO Missouri Withholding tax tables  
2022-12-08 2023-01-01 State MO Missouri Standard deduction increases:
  • Single

  • Married and Spouse works

  • Married Filing Separate

  • Married and Spouse does not work

  • Head of Household

 

  • $13,850

  • $13,850

  • $13,850

  • $27,700

  • $20,800

2022-12-08 2023-01-01 State MO Missouri Supplemental tax rate decreased 4.95%
2022-12-08 2023-01-01 State MS Mississippi Withholding tax tables  
2022-12-08 2023-01-01 State NE Nebraska Withholding tax tables  
2022-12-08 2023-01-01 State NM New Mexico Withholding tax tables  
2022-12-08 2023-01-01 State NY New York-Yonkers Withholding tax tables  
2022-12-08 2023-01-01 Local OH-CHACO-NLEVI Ohio: North Lewisburg Village (Champaign County) Local income tax rate increase 1.75%
2022-12-08 2023-01-01 Local OH-HANCO-ARLSD Ohio: Arlington 3202 SD (Hancock County) School district tax rate increase 1.75%
2022-12-08 2023-01-01 Local OH-MTGCO-TROCT Ohio: Trotwood (Montgomery County) Local income tax rate increase 2.75%
2022-12-08 2023-01-01 Local OH-TUSCO-TUSVI Ohio: Tuscarawas Village (Tuscarawas County) Local income tax rate increase 1.50%
2022-12-08 2023-01-01 Local OH-WASCO-BEVVI Ohio: Beverly Village (Washington County) Local income tax rate increase 1.25%
2022-12-08 2023-01-01 State SC South Carolina Withholding tax tables  
2022-12-08 2023-01-01 State SC South Carolina Personal Exemption Allowance increase $4,310
2022-12-08 2023-01-01 State SC South Carolina Supplemental tax rate decreased 6.5%
2022-12-22 2023-01-01 Federal FED Federal Withholding tax tables  
2022-12-22 2023-01-01 State AK Alaska Unemployment tax rate decrease (Employee) 0.51%
2022-12-22 2023-01-01 State AK Alaska Unemployment wage base increase $47,100
2022-12-22 2023-01-01 State CO Colorado Standard Allowance increase:
  • Married Filing Jointly or Qualifying Widower

  • All others

Note: If your employee submits a 2022 or newer Colorado Employee Withholding Certificate, see these instructions.

 

  • $9,000

  • $4,500

2022-12-22 2023-01-01 State CO Colorado Supplemental tax rate decreased 4.4%
2022-12-22 2023-01-01 State CO Colorado Withholding tax tables  
2022-12-22 2023-01-01 State HI Hawaii Employment & Training wage base increase (Employer) $56,700
2022-12-22 2023-01-01 State HI Hawaii State Disability (TDI):
  • Annual wage base increase

  • Weekly wage base increase

  • Maximum weekly deduction increase

 

  • $68,560.96

  • $1,318.48

  • $6.59

2022-12-22 2023-01-01 State HI Hawaii Unemployment wage base increase $56,700
2022-12-22 2023-01-01 State IA Iowa Standard deduction increases:
  • 0-1 allowance

  • 2 or more allowances

 

  • $13,850

  • $27,700

2022-12-22 2023-01-01 State IA Iowa Withholding tax tables  
2022-12-22 2023-01-01 Local IN-GRECO Indiana: Greene County Withholding tax rate increase 2.15%
2022-12-22 2023-01-01 Local IN-MNTCO Indiana: Montgomery County Withholding tax rate increase 2.65%
2022-12-22 2023-01-01 Local IN-PERCO Indiana: Perry County Withholding tax rate decrease 1.40%
2022-12-22 2023-01-01 State KY Kentucky NEW TAX: Service Capacity Upgrade Fund Tax (Employer) 0.75%
2022-12-22 2023-01-01 State KY Kentucky Service Capacity Upgrade Fund Tax wage base $11,100
2022-12-22 2023-01-01 State KY Kentucky Unemployment wage base increase $11,100
2022-12-22 2023-01-01 Local KY-BOOCO-UNICT Kentucky: Union City (Boone County) NEW TAX: Local withholding tax 2%
2022-12-22 2023-01-01 State MN Minnesota Dependent Exemption increase $4,800
2022-12-22 2023-01-01 State MN Minnesota Standard deduction increase:
  • Single

  • Married Filing Jointly

  • Married Filing Separate

  • Heads of Household

 

  • $13,825

  • $27,650

  • $13,825

  • $20,800

2022-12-22 2023-01-01 State MN Minnesota Dependent Exemption increase $4,800
2022-12-22 2023-01-01 State MN Minnesota Unemployment wage base increase $40,000
2022-12-22 2023-01-01 State MN Minnesota Withholding tax tables  
2022-12-22 2023-01-01 State MN Minnesota Workforce Enhancement wage base increase  
2022-12-22 2023-01-01 State ND North Dakota Unemployment wage base increase $40,800
2022-12-22 2023-01-01 State ND North Dakota Withholding tax tables  
2022-12-22 2023-01-01 Local OH-BROCO-FAYVI Ohio: Fayetteville Village (Brown County) NEW TAX: Local withholding tax 1%
2022-12-22 2023-01-01 Local OH-MEICO-RUTVI Ohio: Rutland Village (Meigs County) NEW TAX: Local withholding tax 1%
2022-12-22 2023-01-01 Local OH-PERCO-SOMVI Ohio: Somerset Village (Perry County) NEW TAX: Local withholding tax 1%
2022-12-22 2023-01-01 State OR Oregon Unemployment wage base increase $50,900
2022-12-22 2023-01-01 State PA Pennsylvania Unemployment tax rate increase (Employee) 0.07%
2022-12-22 2023-01-01 State UT Utah Unemployment wage base increase $44,800
2023-01-05 2023-01-01 State AR Arkansas Low income withholding tax tables  
2023-01-05 2023-01-01 State AR Arkansas Unemployment wage base decrease $7,000
2023-01-05 2023-01-01 State MI Michigan Personal Exemption Allowance increase $5,400
2023-01-05 2023-01-01 State NC North Carolina Supplemental tax rate decrease 4.85%
2023-01-05 2023-01-01 State NC North Carolina Withholding tax tables  
2023-01-05 2023-01-01 Local OH-MEDCO-CLOSD Ohio: Cloverleaf 5204 SD (Medina County) Local school district tax decrease 1%
2023-01-05 2023-01-01 State OR Oregon Personal Exemption Allowance increase $236
2023-01-05 2023-01-01 State OR Oregon Standard deduction increase:
  • Single with less than 3 allowances

  • Single with 3 or more allowances or Married

 

  • $2,605

  • $5,210

2023-01-05 2023-01-01 State OR Oregon Withholding tax tables  
2023-01-05 2023-01-01 Local OR-INDCO-METRD Oregon: Metro Supportive Housing Services Income Tax Local withholding tax tables  
2023-01-05 2023-01-01 Local OR-MULCO Oregon: Multnomah County Local withholding tax tables for the Preschool (for All Tax)  
2023-01-05 2023-01-01 Local PA-ALLCO-WOOSD-BRDBO Pennsylvania: Braddock BO, Woodland Hills SD (Allegheny County) Local income tax increase 1.55%
2023-01-05 2023-01-01 Local PA-BERCO-ROBBO-CONSD Pennsylvania: Robesonia BO, Conrad Weiser SD (Berks County) Local Service Tax (LST) $52/annually
2023-01-05 2023-01-01 Local PA-BERCO-UTUTP-HAMSD Pennsylvania: Upper Tulpehocken TP, Hamburg SD (Berks County) Local Service Tax (LST) $52/annually
2023-01-05 2023-01-01 Local PA-BRACO-ATHBO-ATHSD Pennsylvania: Athens BO, Athens SD (Bradford County) Local Service Tax (LST) $52/annually
2023-01-05 2023-01-01 Local PA-BUCCO-LANBO-NESSD Pennsylvania: Langhorne BO, Neshaminy SD (Bucks County) Local income tax increase (Resident and Non-Resident) 1%
2023-01-05 2023-01-01 Local PA-BUCCO-TULBO-PENSD Pennsylvania: Tullytown BO, Pennsbury SD (Bucks County) Local Service Tax (LST) $52/annually
2023-01-05 2023-01-01 Local PA-CHECO-AVOSD-WGRBO Pennsylvania: West Grove BO, Avon Grove SD (Chester County) Local Service Tax (LST) $52/annually
2023-01-05 2023-01-01 Local PA-CHECO-WCHSD-WESTP Pennsylvania: Westtown TP, W Chester SD (Chester County) Local income tax increase 1.04%
2023-01-05 2023-01-01 Local PA-CRACO-CONBO-CONSD Pennsylvania: Conneautville BO, Conneaut SD (Crawford County) Local Service Tax (LST) $52/annually
2023-01-05 2023-01-01 Local PA-DAUCO-UDASD-MIFTP Pennsylvania: Mifflin TP, Upper Dauphin SD (Dauphin County) Local Service Tax (LST) $52/annually
2023-01-05 2023-01-01 Local PA-DAUCO-UDASD-WASTP Pennsylvania: Washington TP, Upper Dauphin SD (Dauphin County) Local Service Tax (LST) $52/annually
2023-01-05 2023-01-01 Local PA-ERICO-GRFTP-WATSD Pennsylvania: Greenfield TP, Wattsburg SD (Erie County) Local income tax increase (Non-Resident) 1%
2023-01-05 2023-01-01 Local PA-LAWCO-WILTP-WILSD Pennsylvania: Wilmington TP, Wilmington SD (Lawrence County) Local Service Tax (LST) $52/annually
2023-01-05 2023-01-01 Local PA-LEHCO-PARSD-ALLCT Pennsylvania: Allentown CT, Parkland SD (Lehigh County) NEW TAX: Earned income tax (Non-Resident) 1.28%
2023-01-05 2023-01-01 Local PA-LEHCO-PARSD-ALLCT Pennsylvania: Allentown CT, Parkland SD (Lehigh County) NEW TAX: Earned income tax (Resident) 1.975%
2023-01-05 2023-01-01 Local PA-LEHCO-PARSD-ALLCT Pennsylvania: Allentown CT, Parkland SD (Lehigh County) NEW TAX: Local Service Tax (LST) $52/annually
2023-01-05 2023-01-01 Local PA-LEHCO-SOUSD-USATP Pennsylvania: Upper Saucon TP, Southern Lehigh SD (Lehigh County) Local income tax increase 1.10%
2023-01-05 2023-01-01 Local PA-MERCO-GREBO-GRESD Pennsylvania: Greenville BO, Greenville SD (Mercer County) Local income tax increase 1.75%
2023-01-05 2023-01-01 Local PA-MONCO-PLYTP-COLSD Pennsylvania: Plymouth TP, Colonial SD (Montgomery County) Local income tax increase 1.10%
2023-01-05 2023-01-01 Local PA-MONCO-WHITP-WISSD Pennsylvania: Whitpain TP, Wissahickon SD (Montgomery County) Local income tax increase 1.06%
2023-01-05 2023-01-01 State RI Rhode Island Job Development tax (Employer) 0.21%
2023-01-05 2023-01-01 State RI Rhode Island Job Development tax wage base $28,200
2023-01-05 2023-01-01 State RI Rhode Island Temporary Disability Insurance (TDI) wage base increase $84,000
2023-01-05 2023-01-01 State RI Rhode Island Unemployment wage base increase:
  • Standard wage base

  • Alternate wage base

Note: If you're an employer at the highest tax rate, you must select the Alternate Wage Cap check box on the Tax Rates tab in Company Tax Group Setup.

 

  • $28,200

  • $29,700

2023-01-05 2023-01-01 State RI Rhode Island Withholding tax tables  
2023-01-05 2023-01-01 State VT Vermont Withholding allowance increase $4,850
2023-01-05 2023-01-01 State VT Vermont Withholding tax tables  
2023-01-05 2023-01-01 State WY Wyoming Unemployment wage base increase $29,100
2023-01-19 2023-01-01 State IL Illinois Personal Allowance increase $2,625
2023-01-19 2023-01-01 State IL Illinois Unemployment wage base increase $13,271
2023-01-19 2023-01-02 Local KY-BOOCO-UNICT Kentucky: Union City (Boone County) *EXPIRED* Local withholding tax  
2023-01-19 2023-01-01 Local KY-HENCO-HENCT Kentucky: Henderson CT (Henderson County) Occupational tax rate increase 1.65%
2023-01-19 2023-01-01 State NC North Carolina Unemployment wage base increase $29,600
2023-01-19 2023-01-01 Local PA-CHECO-AVOSD-LODTP Pennsylvania: London Grove TP, Avon Grove SD (Chester County) Local earned income tax increase:
  • Resident

  • Non-Resident

 

  • 1%

  • 0.75%

2023-01-26 2023-01-01 State MD Maryland Withholding tax tables  
2023-01-26 2023-01-01 State MD Maryland Standard deduction increase:
  • Minimum

  • Maximum

 

  • $1,700

  • $2,550

2023-01-26 2023-01-01 Local MD-CECCO Maryland: Cecil County Local withholding tax rate decrease 2.80%
2023-01-26 2023-01-01 Local MD-STMCO Maryland: St.Mary's County Local withholding tax rate decrease 3%
2023-01-26 2023-02-01 Local PA-BUCCO-FALTP-PENSD Pennsylvania: Falls TP, Pennsbury SD (Bucks County) Local withholding tax rate increase: (Resident and Non-Resident) 1%
2023-01-26 2023-01-01 Local PA-MONCO-NARBO-LMESD Pennsylvania: Narberth BO, Lower Merion SD (Montgomery County) Local withholding tax rate increase: (Resident and Non-Resident) 0.5%
2023-01-26 2023-01-01 Local PA-LAWCO-NEWCT-NEWSD Pennsylvania: New Castle CT, New Castle SD (Lawerence County) Local withholding tax rate increase: (Non-Resident) 1.856%
2023-01-26 2023-01-01 State VI Virgin Islands Unemployment wage base increase $30,200
2023-01-31 2023-01-01 State DE Delaware Unemployment wage base decrease $10,500
2023-03-23 2023-02-01 Local KY-BRECO Kentucky: Breathitt County Local Occupational tax rate increase 2%
2023-03-23 2023-01-01 Local KY-BOLCO-PERCT Kentucky: Perryville (Boiyle County) Local Occupational tax rate increase 1.5%
2023-03-23 2023-04-01 Local KY-RUSCO Kentucky: Russell County Local Occupational tax wage base increase $4,000
2023-03-23 2023-04-01 Local KY-RUSCO Kentucky: Russell County Local Occupational tax rate increase 1%
2023-03-23 2023-01-01 Local OH-HAMCO-INDVI Ohio: Indian Hill (Hamilton County) Local Income tax decrease 0.475%
2023-03-23 2023-03-15 Local OH-UNICO-MJTCT Ohio: Marysville-Jerome Township JEDD (Union County) NEW TAX: Local Income tax 1.5%
2023-03-23 2023-01-01 Local PA-LEHCO-PARSD-SWHTP Pennsylvania: South Whitehall TP, Parkland SD (Lehigh County) Local earned income tax decrease (Non-Resident) 0.5%
2023-04-27 2023-05-01 Local KY-MASCO Kentucky: Mason County NEW Occupational tax 1%
2023-04-27 2023-04-01 Local KY-TRICO-CADCT Kentucky: Cadiz City (Trigg County) Occupational tax rate increase 1.9%
2023-04-27 2023-01-01 State MI Michigan Withholding tax tables  
2023-04-27 2023-03-09 Local OH-STACO-PCACT Ohio: Perry-Canton 22-01 JEDD CT (Stark County) NEW Local income tax 2.5%
2023-04-27 2023-01-01 Local OH-STACO-WILVI Ohio: Wilmot Village (Stark County) Municipal income tax rate decrease 1%
2023-04-27 2023-01-01 Local PA-NORCO-EALTP-NORSD Pennsylvania: East Allen TP, Northampton SD (Northampton County) Resident Earned Income tax rate increase 1.45%
2023-04-27 2023-06-01 State UT Utah Withholding tax tables  
2023-04-27 2023-06-01 State UT Utah Allowance credit increases:
  • Single

  • Married

 

  • $415

  • $830

2023-04-27 2023-07-01 State WA Washington Washington Cares Fund Tax withholding 0.58%
2023-04-27 2023-01-01 State WV West Virginia Withholding tax tables  
2023-04-27 2023-01-01 State WV West Virginia Supplemental tax table  
2023-05-25 2023-01-01 State ID Idaho Withholding tax tables  
2023-05-25 2023-01-01 State ID Idaho Supplement tax rate decrease 5.8%
2023-05-25 2023-01-01 State ID Idaho Child Tax Credit Allowance increase $3,534
2023-05-25 2023-07-01 Local KY-BOOCO-UNNCT Kentucky: Union (Boone County) NEW Local Occupational tax 2%
2023-05-25 2023-07-01 Local KY-HOPCO-HANCT Kentucky: Hanson (Hopkins County) NEW Local Occupational tax 1.5%
2023-05-25 2023-03-01 Local KY-LIVCO-GRACT Kentucky: Grand Rivers (Livingston County) NEW Local Occupational tax 1%
2023-05-25 2023-07-01 State NV Nevada Nevada Modified Business Tax - FI - Employer Liability

Note: If this tax is applicable to your business, you need to do the following: (1) Enter the employer tax rate in Company Tax Group Setup on the Tax Rates tab with an effective date of July 1, 2023, and (2) In Tax Profile Maintenance, at the Tax Group Details section, select Nevada Modified Business Tax - FI - Employer Liability.

1.554%
2023-05-25 2023-07-01 Local OH-CRACO-BUCCT Ohio: Bucyrus (Crawford County) Municipal Income tax increase 2.25%
2023-05-25 2021-11-01 Local OH-DELCO-BTTCT Ohio: Berkshire TP JEDD II (Delaware County) NEW Local JEDD Income tax 1.85%
2023-05-25 2023-07-01 Local OH-TRUCO-LORVI Ohio: Lordstown (Trumbull County) Municipal Income tax increase 1.5%
2023-05-25 2023-04-01 Local OH-WARCO-TMOCT Ohio: Turtlecreek-Monroe 2022 JEDD (Warren County) NEW Local JEDD Income tax 2%
2023-05-25 2023-07-01 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 $14.20 per hour ($29,536/annually, $113.60/daily)  
2023-05-25 2023-04-29 Local PA-CAMCO-JOHCT-GRESD Pennsylvania: Johnstown CT, Greater Johnstown SD (Cambria County) LST tax decrease $52/annually
2023-05-25 2023-01-01 Local PA-LACCO-SCRCT-SCRSD Pennsylvania: Scranton CT, Scranton SD (Lackawanna County) Local Payroll Preparation Tax rate increase - Employer Liability 1.034%
2023-05-25 2023-01-01 Local WV-FAYCO-SMICT West Virginia: Smithers City (Fayette County) NEW: Local City Service tax $1/week
2023-06-22 2023-06-01 State AR Arkansas Low income withholding tax tables  
2023-06-22 2023-01-01 State AR Arkansas Withholding tax tables  
2023-06-22 2023-06-01 State AR Arkansas Supplemental tax rate decreased 4.7%
2023-06-22 2023-05-30 State ND North Dakota Withholding tax tables  
2023-06-22 2023-07-01 Local OH-COSCO-WARVI Ohio: Warsaw VI (Coshocton County) NEW: Local income tax 1%
2023-06-22 2023-07-01 Local OH-LOGCO-LAKVI Ohio: Lakeview VI (Logan County) Withholding tax rate increase 1.5%
2023-06-22 2023-07-01 Local OH-MRGCO-STOVI Ohio: Stockport VI (Morgan County) NEW: Local income tax 1%
2023-07-06 2023-01-01 Local PA-CAMCO-FRABO-CONSD Pennsylvania: Franklin BO, Conemaugh Valley SD (Cambria County) Local income tax rate decrease 1%
2023-07-06 2023-01-01 Local PA-CHECO-OCTSD-WSATP Pennsylvania: West Sadsbury TP, Octorara SD (Chester County) Local income tax rate decrease 1%
2023-07-06 2023-07-01 Local PA-PHICO-PHISD-PHICT Pennsylvania: City of Philadelphia Local withholding tax rate decrease (Resident) 3.75%
2023-07-20 2023-01-01 State FM Federated States of Micronesia NEW: Federated States of Micronesia

Note: In order for Micronesia taxes to calculate correctly, you must install Sage 100 Payroll 2.23.2 or later. For details on setting up these taxes, see these instructions.

 
2023-07-20 2023-01-01 State FM Federated States of Micronesia NEW: Micronesia income tax withholding tax tables  
2023-07-20 2023-01-01 State FM Federated States of Micronesia NEW: Micronesia Social Security tax rate (Employee and Employer) 7.50%
2023-07-20 2023-01-01 State FM Federated States of Micronesia NEW: Micronesia Social Security tax limit (Employee and Employer) $9,000/Quarterly, $36,000/Annually
2023-07-20 2023-01-01 State PS Palau NEW: Palau

Note: In order for Palau taxes to calculate correctly, you must install Sage 100 Payroll 2.23.2 or later. For details on setting up these taxes, see these instructions.

 
2023-07-20 2023-01-01 State PS Palau NEW: Palau income tax withholding tax tables  
2023-07-20 2023-01-01 State PS Palau NEW: Palau Social Security tax rate (Employee and Employer) 7%
2023-07-20 2023-01-01 State PS Palau NEW: Palau Health Care Fund tax rate (Employee and Employer) 2.5%
2023-07-20 2023-01-01 State PS Palau NEW: Marshall Islands

Note: In order for Marshall Islands taxes to calculate correctly, you must install Sage 100 Payroll 2.23.2 or later. For details on setting up these taxes, see these instructions.

 
2023-07-20 2023-01-01 State RM Marshall Islands NEW: Marshall Islands income tax withholding tax tables  
2023-07-20 2023-01-01 State RM Marshall Islands NEW: Marshall Islands Social Security tax rate (Employee and Employer) 8%
2023-07-20 2023-01-01 State RM Marshall Islands NEW: Marshall Islands Social Security tax limit (Employee and Employer) $10,000/Quarterly, $40,000/Annually
2023-07-20 2023-01-01 State RM Marshall Islands NEW: Marshall Islands Health Care Fund tax rate (Employee and Employer) 3.5%
2023-07-20 2023-01-01 State RM Marshall Islands NEW: Marshall Islands Health Care Fund tax limit (Employee and Employer) $5,000/Quarterly, $20,000/Annually
2023-07-20 2023-07-01 State IL Illinois Personal Exemption Allowance decrease $2,225
2023-07-20 2023-09-30 Local OH-HENCO-LIBCT Ohio: Liberty Center JEDD CT (Henry County) *EXPIRED* Local withholding tax  
2023-07-20 2023-07-01 Local NY-INDCO-MCTTD New York: Metropolitan Commuter Zn 1 TD (New York, Bronx, Kings, Queens, and Richmond Counties) *NEW TAX* New York Metropolitan Commuter Transportation Mobility Tax Zone 1 Employer Liability

Note: If this tax is applicable to your business, see these instructions.

 
2023-07-20 2023-07-01 Local NY-INDCO-METTD New York: Metropolitan Commuter Zn 2 TD (Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester Counties) *RENAMED* New York Metropolitan Commuter Transportation Mobility Tax Zone 2 Employer Liability

Note: If this tax is applicable to your business, see these instructions.

 
2023-08-17 2023-08-17       Tax engine changes. Fixed issue when Social Security taxes reach the limit.

Note: There may be no data to print on the Sage 100 Tax Update Report.

 
2023-09-21 2023-09-14 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 article ID 221924560117515 in the Sage Knowledgebase.

 
2023-09-21 2023-10-01 Local KY-GRACO-WILCT Kentucky: Williamstown City (Grant County) New Local Occupational Tax 1.5%
2023-09-21 2023-10-01 Local KY-JOHCO-PAICT Kentucky: Paintsville City (Johnson County) Local Occupational Tax Rate increase 1.5%
2023-10-26 2023-10-01 Local IN-ADACO Indiana: Adams County Withholding tax rate decrease 1.6%
2023-10-26 2023-10-01 Local IN-CLICO Indiana: Clinton County Withholding tax rate increase 2.65%
2023-10-26 2023-10-01 Local IN-DEACO Indiana: Dearborn County Withholding tax rate increase 1.4%
2023-10-26 2023-10-01 Local IN-HNYCO Indiana: Henry County Withholding tax rate increase 1.8%
2023-10-26 2023-10-01 Local IN-VANCO Indiana: Vanderburgh County Withholding tax rate increase 1.25%
2023-10-26 2023-10-01 Local KY-BALCO Kentucky: Ballard County Occupational tax rate increase 1.5%
2023-10-26 2023-10-01 Local KY-LYOCO-KUTCT Kentucky: Kuttawa City (Lyon County) New Occupational tax 1.5%
2023-10-26 2023-11-01 State OH Ohio Withholding tax tables  
2023-10-26 2023-10-01 Local OH-HAMCO-MERCT Ohio: Cheviot CT, Mercy West JEDD (Hamilton County) Withholding tax rate decrease 1.5%
2023-10-26 2023-12-31 Local PA-INDCO-BLATP-BLASD Pennsylvania: Black Lick Township, River Valley SD (Indiana County) *EXPIRED* Earned Income tax & Local Service Tax (LST)

Note: This tax code was expired because the school district changed from Blairsville-Saltsburg SD to River Valley SD. If this tax is applicable to your business, you will need to update your applicable Tax Profiles to use the new River Valley SD tax code: PA-INDCO-BLATP-RIVSD. You will also need to set up the new tax for River Valley SD in Company Tax Group Setup. For tax rates effective January 1, 2024, see Payroll Tax Changes for Tax Year 2024.

 
2023-10-26 2023-12-31 Local PA-INDCO-BLABO-BLASD Pennsylvania: Blairsville Boro, River Valley SD (Indiana County) *EXPIRED* Earned Income tax & Local Service Tax (LST)

Note: This tax code was expired because the school district changed from Blairsville-Saltsburg SD to River Valley SD. If this tax is applicable to your business, you will need to update your applicable Tax Profiles to use the new River Valley SD tax code: PA-INDCO-BLABO-RIVSD. You will also need to set up the new tax for River Valley SD in Company Tax Group Setup. For tax rates effective January 1, 2024, see Payroll Tax Changes for Tax Year 2024.

 
2023-10-26 2023-12-31 Local PA-INDCO-BURTP-BLASD Pennsylvania: Burrell Township, River Valley SD (Indiana County) *EXPIRED* Earned Income tax & Local Service Tax (LST)

Note: This tax code was expired because the school district changed from Blairsville-Saltsburg SD to River Valley SD. If this tax is applicable to your business, you will need to update your applicable Tax Profiles to use the new River Valley SD tax code: PA-INDCO-BURTP-RIVSD. You will also need to set up the new tax for River Valley SD in Company Tax Group Setup. For tax rates effective January 1, 2024, see Payroll Tax Changes for Tax Year 2024.

 
2023-10-26 2023-12-31 Local PA-INDCO-CONTP-BLASD Pennsylvania: Conemaugh Township, River Valley SD (Indiana County) *EXPIRED* Earned Income tax & Local Service Tax (LST)

Note: This tax code was expired because the school district changed from Blairsville-Saltsburg SD to River Valley SD. If this tax is applicable to your business, you will need to update your applicable Tax Profiles to use the new River Valley SD tax code: PA-INDCO-CONTP-RIVSD. You will also need to set up the new tax for River Valley SD in Company Tax Group Setup. For tax rates effective January 1, 2024, see Payroll Tax Changes for Tax Year 2024.

 
2023-10-26 2023-12-31 Local PA-INDCO-SALBO-BLASD Pennsylvania: Saltsburg Boro, River Valley SD (Indiana County) *EXPIRED* Earned Income tax & Local Service Tax (LST)

Note: This tax code was expired because the school district changed from Blairsville-Saltsburg SD to River Valley SD. If this tax is applicable to your business, you will need to update your applicable Tax Profiles to use the new River Valley SD tax code: PA-INDCO-SALBO-RIVSD. You will also need to set up the new tax for River Valley SD in Company Tax Group Setup. For tax rates effective January 1, 2024, see Payroll Tax Changes for Tax Year 2024.

 
2023-10-26 2023-12-31 Local PA-INDCO-YOUTP-BLASD Pennsylvania: Young Township, River Valley SD (Indiana County) *EXPIRED* Earned Income tax & Local Service Tax (LST)

Note: This tax code was expired because the school district changed from Blairsville-Saltsburg SD to River Valley SD. If this tax is applicable to your business, you will need to update your applicable Tax Profiles to use the new River Valley SD tax code: PA-INDCO-YOUTP-RIVSD. You will also need to set up the new tax for River Valley SD in Company Tax Group Setup. For tax rates effective January 1, 2024, see Payroll Tax Changes for Tax Year 2024.

 
2023-10-26 2023-12-31 Local PA-WESCO-LOYTP-BLASD Pennsylvania: Loyalhanna Township, River Valley SD (Westmoreland County) *EXPIRED* Earned Income tax & Local Service Tax (LST)

Note: This tax code was expired because the school district changed from Blairsville-Saltsburg SD to River Valley SD. If this tax is applicable to your business, you will need to update your applicable Tax Profiles to use the new River Valley SD tax code: PA-WESCO-LOYTP-RIVSD. You will also need to set up the new tax for River Valley SD in Company Tax Group Setup. For tax rates effective January 1, 2024, see Payroll Tax Changes for Tax Year 2024.

 
2024-03-21 2023-12-14 State PA Pennsylvania Under Act 34 of 2023 (HB 1300), amounts paid or incurred by an employer for dependent care assistance provided to an employee are now excluded from the employee's Pennsylvania Personal Income Tax obligation. For more information, see PA Law Change.