Payroll Tax Changes for Tax Year 2025
The table below lists the tax updates for tax year 2025. 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 dates in the future are tentative and may contain tax change information that is not final.
| Deployment Date | Effective Date | Type | Code | Jurisdiction | Items Changed | Amount |
|---|---|---|---|---|---|---|
| 2024-10-03 | 2025-01-01 | Local | PA-CHECO-TRESD-EASTP | Pennsylvania: Easttown TP, Tredyffrin-Easttown SD (Chester County) | Local income tax increase (Resident and Non-Resident) | 0.5% |
| 2024-10-03 | 2025-01-01 | Local | OH-RICCO-MANCT | Ohio: Mansfield CT (Richland County) | Withholding tax rate increase | 2.25% |
| 2024-10-03 | 2025-01-01 | Local | OH-WAYCO-RITCT | Ohio: Rittman CT (Wayne County) | Withholding tax rate increase | 1.5% |
| 2024-10-03 | 2025-01-01 | State | NY | New York | Paid Family Leave tax increase | 0.388% |
| 2024-10-03 | 2025-01-01 | State | NY | New York | Paid Family Leave tax wage base increase | $91,373.88 |
| 2024-10-03 | 2025-01-01 | Local | OR-LANCO-LANTD | Oregon: Lane County | Transit District Excise Tax increase | 0.8% |
| 2024-10-03 | 2025-01-01 | Local | OR-MULCO-TRITD | Oregon: Tri-County Metropolitan Transit District | Tri-Met Transit District Excise Tax increase | 0.8237% |
| 2024-10-03 | 2025-01-01 | Local | WA-KINCO-SEACT | Washington: Seattle (King County) Seattle | Payroll Expense tax tables | |
| 2024-10-30 | 2025-01-01 | Federal | FED | Federal | Social Security tax wage base increase | $176,100 |
| 2024-10-30 | 2025-01-01 | State | CO | Colorado | Paid Family Leave and Paid Medical Leave wage base increase | $176,100 |
| 2024-10-30 | 2025-01-01 | State | CO | Colorado | Unemployment tax wage base increase | $27,200 |
| 2024-10-30 | 2025-01-01 | State | CT | Connecticut | Paid Leave wage base increase | $176,100 |
| 2024-10-30 | 2025-01-01 | State | DE | Delaware | Unemployment tax wage base increase | $12,500 |
| 2024-10-30 | 2025-01-01 | State | IA | Iowa | Unemployment tax wage base increase | $39,500 |
| 2024-10-30 | 2025-01-01 | Local | KY-BOOCO | Kentucky: Boone County | Local Occupation tax wage base increase | $77,400 |
| 2024-10-30 | 2025-01-01 | Local | KY-BOOCO-FLOCT | Kentucky: Florence CT (Boone County) | Local Occupation tax wage base increase | $176,100 |
| 2024-10-30 | 2025-01-01 | Local | KY-BOOCO-UNNCT | Kentucky: Union CT (Boone County) | Local Occupation tax wage base increase | $176,100 |
| 2024-10-30 | 2025-01-01 | Local | KY-BRECO | Kentucky: Breathitt County | Local Occupation tax wage base increase | $176,100 |
| 2024-10-30 | 2025-01-01 | Local | KY-BRECO-JACCT | Kentucky: Jackson CT (Breathitt County) | Local Occupation tax wage base decrease | 1.5% |
| 2024-10-30 | 2025-01-01 | Local | KY-BRECO-JACCT | Kentucky: Jackson CT (Breathitt County) | Local Occupation tax wage base increase | $176,100 |
| 2024-10-30 | 2025-01-01 | Local | KY-CAMCO | Kentucky: Campbell County | Mental Health tax wage base increase | $176,100 |
| 2024-10-30 | 2025-01-01 | Local | KY-CAMCO | Kentucky: Campbell County | Local Occupation tax wage base increase | $176,100 |
| 2024-10-30 | 2025-01-01 | Local | KY-CAMCO-ALECT | Kentucky: Alexandria (Campbell County) | Local Occupation tax wage base increase | $176,100 |
| 2024-10-30 | 2025-01-01 | Local | KY-CAMCO-COLCT | Kentucky: Cold Spring CT (Campbell County) | Local Occupation tax wage base increase | $176,100 |
| 2024-10-30 | 2025-01-01 | Local | KY-CAMCO-HIHCT | Kentucky: Highland Heights CT (Campbell County) | Local Occupation tax wage base increase | $176,100 |
| 2024-10-30 | 2025-01-01 | Local | KY-CAMCO-NEWCT | Kentucky: Newport CT (Campbell County) | Local Occupation tax wage base increase | $176,100 |
| 2024-10-30 | 2025-01-01 | Local | KY-CAMCO-WILCT | Kentucky: Wilder CT (Campbell County) | Local Occupation tax wage base increase | $176,100 |
| 2024-10-30 | 2025-01-01 | Local | KY-GALCO-WARCT | Kentucky: Warsaw CT (Gallatin County) | Local Occupation tax wage base increase | $176,100 |
| 2024-10-30 | 2025-01-01 | Local | KY-KENCO | Kentucky: Kenton County | Local Occupation tax wage base increase | $176,100 |
| 2024-10-30 | 2025-01-01 | Local | KY-KENCO-COVCT | Kentucky: Covington CT (Kenton County) | Local Occupation tax wage base increase | $176,100 |
| 2024-10-30 | 2025-01-01 | Local | KY-KENCO-CRVCT | Kentucky: Crestview Hills CT (Kenton County) | Local Occupation tax wage base increase | $176,100 |
| 2024-10-30 | 2025-01-01 | Local | KY-KENCO-FWRCT | Kentucky: Fort Wright CT (Kenton County) | Local Occupation tax wage base increase | $176,100 |
| 2024-10-30 | 2025-01-01 | Local | KY-METCO-EDMCT | Kentucky: Edmonton CT (Metcalfe County) | Local Occupation tax wage base increase | $176,100 |
| 2024-10-30 | 2025-01-01 | State | MA | Massachusetts | Paid Family Leave and Paid Medical Leave wage base increase | $176,100 |
| 2024-10-30 | 2025-01-01 | State | ME | Maine | NEW TAX: Paid Family and Medical
Leave Tax Withholding (Employee) Note: If applicable, before processing payroll for tax year 2025, 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, 2025. |
|
| 2024-10-30 | 2025-01-01 | State | ME | Maine | NEW TAX: Paid Family and Medical
Leave Tax Employer Liability (Employer) Note: If applicable, before processing payroll for tax year 2025, you must enter your employer-specific tax rate in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2025. |
|
| 2024-10-30 | 2025-01-01 | State | ME | Maine | Withholding tax table changes | |
| 2024-10-30 | 2025-01-01 | State | NV | Nevada | Unemployment tax wage base increase | $41,800 |
| 2024-10-30 | 2025-01-01 | State | NY | New York | Unemployment tax wage base increase | $12,800 |
| 2024-10-30 | 2025-01-01 | Local | OH-HAMCO-GRECT | Ohio: Green TP JEDD II CT (Hamilton County) | Local income tax wage base increase | $136,396 |
| 2024-10-30 | 2025-01-01 | Local | OH-HAMCO-GWRCT | Ohio: Green TP Western Ridge JEDD CT (Hamilton County) | Local income tax wage base increase | $143,991 |
| 2024-10-30 | 2025-01-01 | Local | OH-HAMCO-HRGCT | Ohio: Harrison Greene JEDD IV CT (Hamilton County) | Local income tax wage base increase | $132,525 |
| 2024-10-30 | 2025-01-01 | Local | OH-HAMCO-MCACT | Ohio: McAlisters JEDD VI CT (Hamilton County) | Local income tax wage base increase | $124,884 |
| 2024-10-30 | 2025-01-01 | Local | OH-HAMCO-MERCT | Ohio: Mercy West JEDD III CT (Hamilton County) | Local income tax wage base increase | $106,189 |
| 2024-10-30 | 2025-01-01 | Local | OH-HAMCO-UDFCT | Ohio: UDF-North Bend JEDD V CT (Hamilton County) | Local income tax wage base increase | $127,757 |
| 2024-10-30 | 2025-01-01 | State | VT | Vermont | Unemployment tax wage base increase | $14,800 |
| 2024-10-30 | 2025-01-01 | State | WA | Washington | Unemployment tax wage base increase | $72,800 |
| 2024-11-14 | 2025-01-01 | State | CA | California | Disability Insurance Tax rate increase | 1.2% |
| 2024-11-14 | 2025-01-01 | State | CA | California | Withholding tax tables | |
| 2024-11-14 | 2025-01-01 | State | DE | Delaware | NEW TAX: Paid Medical Leave Tax
Withholding (Employee)
Note: If applicable, before processing payroll for tax year 2025, 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, 2025. |
|
| 2024-11-14 | 2025-01-01 | State | DE | Delaware | NEW TAX: Paid Medical Leave Tax
Employer Liability (Employer) Note: If applicable, before processing payroll for tax year 2025, you must enter your employer-specific tax rate in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2025. |
|
| 2024-11-14 | 2025-01-01 | State | DE | Delaware | NEW TAX: Paid Parental Leave Tax
Withholding (Employee)
Note: If applicable, before processing payroll for tax year 2025, 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, 2025. |
|
| 2024-11-14 | 2025-01-01 | State | DE | Delaware | NEW TAX: Paid Parental Leave Tax
Employer Liability (Employer)
Note: If applicable, before processing payroll for tax year 2025, you must enter your employer-specific tax rate in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2025. |
|
| 2024-11-14 | 2025-01-01 | State | DE | Delaware | NEW TAX: Paid Family Caregiver
Leave Tax Withholding (Employee)
Note: If applicable, before processing payroll for tax year 2025, 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, 2025. |
|
| 2024-11-14 | 2025-01-01 | State | DE | Delaware | NEW TAX: Paid Family Caregiver
Leave Tax Employer Liability (Employer)
Note: If applicable, before processing payroll for tax year 2025, you must enter your employer-specific tax rate in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2025. |
|
| 2024-11-14 | 2025-01-01 | State | KY | Kentucky | Withholding tax tables | |
| 2024-11-14 | 2025-01-01 | State | MO | Missouri | Unemployment Insurance tax wage base increase | $9,500 |
| 2024-11-14 | 2025-01-01 | State | NJ | New Jersey | Disability Insurance (DI) tax wage base increase (Employee) | $165,400 |
| 2024-11-14 | 2025-01-01 | State | NJ | New Jersey | Family Leave Insurance (FLI) tax wage base increase (Employee) | $165,400 |
| 2024-11-14 | 2025-01-01 | State | NJ | New Jersey | Disability Insurance (DI) tax wage base increase (Employer) | $43,300 |
| 2024-11-14 | 2025-01-01 | State | NJ | New Jersey | Unemployment Insurance tax wage base increase | $43,300 |
| 2024-11-14 | 2025-01-01 | State | NJ | New Jersey | Workforce Development Fund tax wage base increase | $43,300 |
| 2024-11-14 | 2025-01-01 | State | WA | Washington | Paid Family and Medical Leave tax wage base increase (Employee and Employer) | $176,100 |
| 2024-12-12 | 2025-01-01 | Federal | FED | Federal | Withholding tax tables | |
| 2024-12-12 | 2025-01-01 | Federal | FED | Federal | Deduction Tax Rules added for
Secure Act 2 Catch-Up for Retirement Plans Age 60–63 Note: For subject to tax purposes, these tax rules will be the same as the corresponding regular catch-up tax rules. |
|
| 2024-12-12 | 2025-01-01 | Local | CO-ARACO-AURCT | Colorado: Aurora CT (Arapahoe County) | *EXPIRED* Local withholding tax | |
| 2024-12-12 | 2025-01-01 | State | CT | Connecticut | Unemployment wage base increase | $26,100 |
| 2024-12-12 | 2025-01-01 | State | HI | Hawaii | State Disability (TDI):
|
|
| 2024-12-12 | 2025-01-01 | State | IA | Iowa | Withholding tax tables, filing
statuses added. Note: All Iowa filing statuses will default to None. We recommend that you review the tax setup for Iowa employees on the Employee Maintenance Taxes tab, particularly for employees that filled out the I-4 Form in 2024 and later. In Sage 100 Payroll 2.25, the Withholding Allowance field was added. Enter an amount in this field starting in tax year 2025. Do not use the workaround after tax year 2025. |
|
| 2024-12-12 | 2025-01-01 | State | IL | Illinois | Unemployment wage base increase | $13,916 |
| 2024-12-12 | 2025-01-01 | State | MI | Michigan | Withholding tax tables | |
| 2024-12-12 | 2025-01-01 | State | MO | Missouri | Withholding tax tables | |
| 2024-12-12 | 2025-01-01 | State | MT | Montana | Administrative Fund Tax wage base increase | $45,100 |
| 2024-12-12 | 2025-01-01 | State | MT | Montana | Unemployment wage base increase | $45,100 |
| 2024-12-12 | 2025-01-01 | State | NE | Nebraska | Withholding tax tables | |
| 2024-12-12 | 2025-01-01 | State | NM | New Mexico | Withholding tax tables | |
| 2024-12-12 | 2025-01-01 | Local | OH-ALLCO-BLUVI | Ohio: Bluffton VI (Allen County) | Withholding tax rate increase | 1.65% |
| 2024-12-12 | 2025-01-01 | Local | OH-ATHCO-ALESD | Ohio: Alexander 0501 SD (Athens County) | *EXPIRED* Local withholding tax | |
| 2024-12-12 | 2025-01-01 | Local | OH-CLICO-CLMSD | Ohio: Clinton-Massie 1402 SD (Clinton County) | *EXPIRED* Local withholding tax | |
| 2024-12-12 | 2025-01-01 | Local | OH-FAICO-RUSVI | Ohio: Rushville VI (Fairfield County) | NEW: Local income tax | 1% |
| 2024-12-12 | 2025-01-01 | Local | OH-GEACO-BTACT | Ohio: Bainbridge TP-Aurora JEDD CT (Geauga County) | NEW: Local income tax | |
| 2024-12-12 | 2025-01-01 | Local | OH-GRECO-JAMVI | Ohio: Jamestown VI (Greene County) | Withholding tax rate increase | 1% |
| 2024-12-12 | 2025-01-01 | Local | OH-JEFCO-MINVI | Ohio: Mingo Junction VI (Jefferson County) | Withholding tax rate increase | 2% |
| 2024-12-12 | 2025-01-01 | Local | OH-MERCO-COLVI | Ohio: Coldwater VI (Mercer County) | Withholding tax rate increase | 1.5% |
| 2024-12-12 | 2025-01-01 | Local | OH-MORCO-MOUSD | Ohio: Mount Gilead 5903 SD (Morrow County) | Withholding tax rate decrease | 0.75% |
| 2024-12-12 | 2025-01-01 | Local | OH-MTGCO-VALCT | Ohio: Valley View JEDD CT (Montgomery County) | Withholding tax rate decrease | 1.25% |
| 2024-12-12 | 2025-01-01 | Local | OH-PICCO-CIRCT | Ohio: Circleville CT (Pickaway County) | Withholding tax rate decrease | 2% |
| 2024-12-12 | 2025-01-01 | Local | OH-PICCO-CPTCT | Ohio: Circleville-Pickaway TP JEDD CT (Pickaway County) | Withholding tax rate decrease | 2% |
| 2024-12-12 | 2025-01-01 | Local | OH-PORCO-BRICT | Ohio: Brimfield-Kent JEDD CT (Portage County) | Withholding tax rate increase | 2% |
| 2024-12-12 | 2025-01-01 | Local | OH-SUMCO-BRICT | Ohio: Brimfield Tallmadge JEDD CT (Summit County) | Withholding tax rate increase | 2% |
| 2024-12-12 | 2025-01-01 | State | OK | Oklahoma | Unemployment wage base increase | $28,200 |
| 2024-12-12 | 2025-01-01 | State | OR | Oregon | Unemployment wage base increase | $54,300 |
| 2024-12-12 | 2025-01-01 | State | OR | Oregon | Paid Family and Medical Leave wage base increase | $176,100 |
| 2024-12-12 | 2025-01-01 | Local | PA-BUTCO-BUTSD-CLETP | Pennsylvania: Clearfield TP, Butler SD (Butler County) | Local Services Tax (LST) increase | $52/annually |
| 2024-12-12 | 2025-01-01 | Local | PA-ERICO-MCKTP-GENSD | Pennsylvania: McKean TP, General McLane SD (Erie County) | Local Services Tax (LST) increase | $52/annually |
| 2024-12-12 | 2025-01-01 | Local | PA-LUZCO-CRESD-RICTP | Pennsylvania: Rice TP, Crestwood SD (Luzerne County) | Local Services Tax (LST) increase | $52/annually |
| 2024-12-12 | 2025-01-01 | Local | PA-WARCO-TIDBO | Pennsylvania: Tidioute BO, Warren SD (Warren County) | Local Services Tax (LST) increase | $52/annually |
| 2024-12-12 | 2025-01-01 | State | SC | South Carolina | Withholding tax tables | |
| 2024-12-12 | 2025-01-01 | State | UT | Utah | Unemployment wage base increase | $48,900 |
| 2024-12-12 | 2025-01-01 | State | WV | West Virginia | Withholding tax tables | |
| 2024-12-12 | 2025-01-01 | State | WY | Wyoming | Unemployment wage base increase | $32,400 |
| 2024-12-23 | 2025-01-01 | State | AK | Alaska | Unemployment wage base increase | $51,700 |
| 2024-12-23 | 2025-01-01 | State | AR | Arkansas | Withholding tax tables | |
| 2024-12-23 | 2025-01-01 | State | HI | Hawaii | Withholding tax tables | |
| 2024-12-23 | 2025-01-01 | State | HI | Hawaii | Unemployment wage base increase | $62,000 |
| 2024-12-23 | 2025-01-01 | State | HI | Hawaii | Employment and Training Tax wage base increase | $62,000 |
| 2024-12-23 | 2025-01-01 | State | ID | Idaho | Administrative Reserve Tax wage base increase | $55,300 |
| 2024-12-23 | 2025-01-01 | State | ID | Idaho | Workforce Development Tax wage base increase | $55,300 |
| 2024-12-23 | 2025-01-01 | State | ID | Idaho | Unemployment wage base increase | $55,300 |
| 2024-12-23 | 2025-01-01 | State | IN | Indiana | Withholding tax tables | |
| 2024-12-23 | 2025-01-01 | County | IN-FLOCO | Indiana: Floyd County | Withholding tax rate increase | 1.89% |
| 2024-12-23 | 2025-01-01 | County | IN-GIBCO | Indiana: Gibson County | Withholding tax rate increase | 1.3% |
| 2024-12-23 | 2025-01-01 | County | IN-JAYCO | Indiana: Jay County | Withholding tax rate increase | 2.5% |
| 2024-12-23 | 2025-01-01 | County | IN-MONCO | Indiana: Monroe County | Withholding tax rate increase | 2.14% |
| 2024-12-23 | 2025-01-01 | County | IN-RUSCO | Indiana: Rush County | Withholding tax rate increase | 2.15% |
| 2024-12-23 | 2025-01-01 | County | IN-SWICO | Indiana: Switzerland County | Withholding tax rate increase | 1.45% |
| 2024-12-23 | 2025-01-01 | State | KY | Kentucky | Unemployment wage base increase | $11,700 |
| 2024-12-23 | 2025-01-01 | State | KY | Kentucky | Service Capacity Upgrade Fund Tax wage base increase | $11,700 |
| 2024-12-23 | 2025-01-01 | Local | KY-JEFCO-LYNCT | Kentucky: Lyndon CT (Louisville Metro CT County) | Local Occupation tax wage base decrease | 0.75% |
| 2024-12-23 | 2025-01-01 | State | MI | Michigan | Unemployment wage base increase | $9,000 |
| 2024-12-23 | 2025-01-01 | State | MN | Minnesota | Workforce Enhancement Fee wage base increase | $43,000 |
| 2024-12-23 | 2025-01-01 | State | MN | Minnesota | Unemployment wage base increase | $43,000 |
| 2024-12-23 | 2025-01-01 | State | MN | Minnesota | Withholding tax tables | |
| 2024-12-23 | 2025-01-01 | State | MS | Mississippi | Withholding tax tables | |
| 2024-12-23 | 2025-01-01 | State | MT | Montana | Withholding tax tables | |
| 2024-12-23 | 2025-01-01 | State | ND | North Dakota | Unemployment wage base increase | $45,100 |
| 2024-12-23 | 2025-01-01 | State | NM | New Mexico | Unemployment wage base increase | $33,200 |
| 2024-12-23 | 2025-01-01 | School District | OH-KNOCO-DANSD | Ohio: Danville 4202 SD (Knox County) | Withholding tax rate increase | 1.75% |
| 2024-12-23 | 2025-01-01 | Local | OH-SHECO-SIDCT | Ohio: Sidney CT (Shelby County) | Withholding tax rate decrease | 1.50% |
| 2024-12-23 | 2025-01-01 | State | RI | Rhode Island | Withholding tax tables | |
| 2024-12-23 | 2025-01-01 | State | WV | West Virginia | Unemployment wage base increase | $9,500 |
| 2024-12-31 | Tax engine changes. Resolved errors when exemptions are not integers. Note: There may be no data to print on the Sage 100 Payroll Tax Update Report. |
|||||
| 2025-01-09 | 2025-01-01 | State | IL | Illinois | Withholding tax tables (withholding allowance increase) | |
| 2025-01-09 | 2025-01-01 | State | MD | Maryland | Withholding tax tables (includes local tax rate changes) | |
| 2025-01-09 | 2025-01-01 | State | NC | North Carolina | Withholding tax tables | |
| 2025-01-09 | 2025-01-01 | State | NC | North Carolina | Unemployment wage base increase | $32,600 |
| 2025-01-09 | 2025-01-01 | State | ND | North Dakota | Withholding tax tables (withholding allowance increase) | |
| 2025-01-09 | 2025-01-01 | Local | OH-ASLCO-MFFVI | Ohio: Mifflin VI (Ashland County) | NEW: Local income tax Note: This is a tax that was reinstated from a tax expired in 2019. This is a new tax code. |
1% |
| 2025-01-09 | 2025-01-01 | Local | OH-ASLCO-MIFVI | Ohio: Mifflin VI (Ashland County) | *EXPIRED* Local withholding tax Note: See the new tax code added for OH-ASLCO-MFFVI. |
|
| 2025-01-09 | 2025-01-01 | Local | OH-BROCO-HAMVI | Ohio: Hamersville VI (Brown County) | NEW: Local income tax | 1% |
| 2025-01-09 | 2025-01-01 | State | OR | Oregon | Withholding tax tables | |
| 2025-01-09 | 2025-01-01 | Local | OR-INDCO-METRD | Oregon: Metro Regional District | Local withholding tax tables for the Metro Supportive Housing Services Tax | |
| 2025-01-09 | 2025-01-01 | Local | OR-MULCO | Oregon: Multnomah County | Local withholding tax tables for the Preschool for All Tax | |
| 2025-01-09 | 2025-01-01 | Local | PA-ADACO-GETSD-MTJTP | Pennsylvania: Mt Joy TP, Gettysburg SD (Adams County) | Local services tax (LST) increase | $52/annually |
| 2025-01-09 | 2025-01-01 | Local | PA-ADACO-LITSD-MTJTP | Pennsylvania: Mt Joy TP, Littlestown SD (Adams County) | Local services tax (LST) increase | $52/annually |
| 2025-01-09 | 2025-01-01 | Local | PA-ALLCO-MCKSD-WHIBO | Pennsylvania: White Oak BO, McKeesport SD (Allegheny County) | Local services tax (LST) increase | $52/annually |
| 2025-01-09 | 2025-01-01 | Local | PA-ALLCO-NORSD-WHIBO | Pennsylvania: White Oak BO, Norwin SD (Allegheny County) | Local services tax (LST) increase | $52/annually |
| 2025-01-09 | 2025-01-01 | Local | PA-BLACO-ALTCT-ALTSD | Pennsylvania: Altoona CT, Altoona SD (Blair County) | Local income tax increase (Resident) | 1.7% |
| 2025-01-09 | 2025-01-01 | Local | PA-CARCO-SUMBO-PANSD | Pennsylvania: Summit Hill BO, Panther Valley SD (Carbon County) | Local services tax (LST) increase | $52/annually |
| 2025-01-09 | 2025-01-01 | Local | PA-CHECO-AVOSD-PENTP | Pennsylvania: Penn TP, Avon Grove SD (Chester County) | Local income tax increase (Resident) | 0.75% |
| 2025-01-09 | 2025-01-01 | Local | PA-CHECO-AVOSD-PENTP | Pennsylvania: Penn TP, Avon Grove SD (Chester County) | Local income tax increase (Non-Resident) | 0.75% |
| 2025-01-09 | 2025-01-01 | Local | PA-CHECO-DOWSD-UWCTP | Pennsylvania: Uwchlan TP, Downingtown SD (Chester County) | Local income tax increase (Resident) | 1.25% |
| 2025-01-09 | 2025-01-01 | Local | PA-CHECO-GRESD-EWHTP | Pennsylvania: East Whiteland TP, Great Valley SD (Chester County) | Local income tax increase (Resident) | 0.8% |
| 2025-01-09 | 2025-01-01 | Local | PA-CHECO-OXFSD-ELKTP | Pennsylvania: Elk TP, Oxford SD (Chester County) | Local income tax decrease (Resident) | 1.1% |
| 2025-01-09 | 2025-01-01 | Local | PA-CHECO-PHOSD-EPITP | Pennsylvania: E Pikeland TP, Phoenixville SD (Chester County) | Local income tax increase (Resident) | 1.35% |
| 2025-01-09 | 2025-01-01 | Local | PA-CHECO-PHOSD-PHOBO | Pennsylvania: Phoenixville BO, Phoenixville SD (Chester County) | Local income tax increase (Resident) | 1.1% |
| 2025-01-09 | 2025-01-01 | Local | PA-CHECO-PHOSD-SCHTP | Pennsylvania: Schuylkill TP, Phoenixville SD (Chester County) | Local income tax increase (Resident) | 1.35% |
| 2025-01-09 | 2025-01-01 | Local | PA-CHECO-SPRSD-SPRBO | Pennsylvania: Spring City BO, Spring-Ford SD (Chester County) | Local services tax (LST) increase | $52/annually |
| 2025-01-09 | 2025-01-01 | Local | PA-CUMCO-NEWBO-WSHSD | Pennsylvania: Summit Hill BO, Panther Valley SDSummit Hill BO, Panther Valley SD (Cumberland County) | Local services tax (LST) increase | $52/annually |
| 2025-01-09 | 2025-01-01 | Local | PA-DELCO-ALDBO-WILSD | Pennsylvania: Aldan BO, William Penn SD (Delaware County) | Local income tax increase (Resident) | 1% |
| 2025-01-09 | 2025-01-01 | Local | PA-DELCO-ALDBO-WILSD | Pennsylvania: Aldan BO, William Penn SD (Delaware County) | Local income tax increase (Non-Resident) | 1% |
| 2025-01-09 | 2025-01-01 | Local | PA-DELCO-RIDBO-RIDSD | Pennsylvania: Ridley Park BO, Ridley SD (Delaware County) | Local income tax increase (Resident) | 1% |
| 2025-01-09 | 2025-01-01 | Local | PA-DELCO-RIDBO-RIDSD | Pennsylvania: Ridley Park BO, Ridley SD (Delaware County) | Local income tax increase (Non-Resident) | 1% |
| 2025-01-09 | 2025-01-01 | Local | PA-DELCO-UPRTP-ROSSD | Pennsylvania: Upper Providence TP, Rose Tree SD (Delaware County) | Local income tax increase (Resident) | 1% |
| 2025-01-09 | 2025-01-01 | Local | PA-DELCO-UPRTP-ROSSD | Pennsylvania: Upper Providence TP, Rose Tree SD (Delaware County) | Local income tax increase (Non-Resident) | 1% |
| 2025-01-09 | 2025-01-01 | Local | PA-LANCO-LANCT-CONSD | Pennsylvania: Lancaster CT, Conestoga Vly SD (Lancaster County) | Local income tax increase (Resident) | 1.6% |
| 2025-01-09 | 2025-01-01 | Local | PA-LANCO-LANCT-LAMSD | Pennsylvania: Lancaster CT, Lampeter-Strbg SD (Lancaster County) | Local income tax increase (Resident) | 1.6% |
| 2025-01-09 | 2025-01-01 | Local | PA-LANCO-LANCT-LANSD | Pennsylvania: Lancaster CT, Lancaster SD (Lancaster County) | Local income tax increase (Resident) | 1.6% |
| 2025-01-09 | 2025-01-01 | Local | PA-LANCO-MAOTP-PENSD | Pennsylvania: Manor TP, Penn Manor SD (Lancaster County) | Local services tax (LST) increase | $52/annually |
| 2025-01-09 | 2025-01-01 | Local | PA-LAWCO-NEWCT-NEWSD | Pennsylvania: New Castle CT, New Castle SD (Lawrence County) | Local income tax decrease (Non-Resident) | 1.148% |
| 2025-01-09 | 2025-01-01 | Local | PA-LEBCO-EHATP-NORSD | Pennsylvania: East Hanover TP, Northern Lebanon SD (Lebanon County) | Local services tax (LST) increase | $52/annually |
| 2025-01-09 | 2025-01-01 | Local | PA-LEHCO-NORSD-HEITP | Heidelberg TP, Northwestern Lehigh SD (Lehigh County) | Local income tax increase (Resident) | 1.175% |
| 2025-01-09 | 2025-01-01 | Local | PA-NOUCO-SHACT-SHASD | Pennsylvania: Shamokin CT, Shamokin SD (Northumberland County) | Local income tax decrease (Resident) | 1% |
| 2025-01-09 | 2025-01-01 | Local | PA-NOUCO-SHATP-SHASD | Pennsylvania: Shamokin TP, Shamokin SD (Northumberland County) | Local services tax (LST) increase | $52/annually |
| 2025-01-09 | 2025-01-01 | Local | PA-WASCO-WASCT-WASSD | Pennsylvania: Washington CT, Washington SD (Washington County) | Local income tax decrease (Resident) | 1% |
| 2025-01-09 | 2025-01-01 | Local | PA-WASCO-WASCT-WASSD | Pennsylvania: Washington CT, Washington SD (Washington County) | Local income tax decrease (Non-Resident) | 1% |
| 2025-01-09 | 2025-01-01 | State | RI | Rhode Island | Disability Insurance wage base increase | $89,200 |
| 2025-01-09 | 2025-01-01 | State | RI | Rhode Island | Disability Insurance tax rate increase | 1.3% |
| 2025-01-09 | 2025-01-01 | State | RI | Rhode Island | Unemployment wage base
increase:
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. |
|
| 2025-01-09 | 2025-01-01 | State | RI | Rhode Island | Job Development tax wage base
increase:
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. |
|
| 2025-01-09 | 2025-01-01 | State | VI | Virgin Islands | Unemployment wage base increase | $31,300 |
| 2025-01-09 | 2025-01-01 | State | VT | Vermont | Withholding tax tables | |
| 2025-01-23 | 2025-01-01 | State | AR | Arkansas | Low income withholding tax tables | |
| 2025-01-23 | 2025-01-01 | State | LA | Louisiana | Withholding tax tables (changes for the Emergency Rule). New filing statuses added for:
Note: If you're using a new filing status, enter Block A Exemptions in the Dep Exemptions field (not the Pers Exemptions field) on the Employee Maintenance Taxes tab. |
|
| 2025-01-23 | 2025-01-01 | State | MA | Massachusetts | Withholding tax tables | |
| 2025-01-23 | 2025-01-01 | Local | PA-WESCO-WLEBO-LEESD | Pennsylvania: West Leechburg BO, Leechburg SD (Westmoreland County) | Local services tax (LST) increase | $52/annually |
| 2025-02-20 |
Note: In addition to the tax update on the morning of 2/20/2025, there will be a special deployment in the evening of 2/20/2025. The SPA may be unavailable for 5 to 10 minutes from 5:00 p.m. to 6:00 p.m. PST. |
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| 2025-02-20 | 2025-01-01 | State | MI | Michigan | Unemployment wage base increase for the alternate wage cap (Delinquent Employer rate) | $9,500 |
| 2025-02-20 | 2025-02-01 | Local | OH-LAWCO-HANVI | Ohio: Hanging Rock VI (Lawrence County) | NEW Local Income Tax | |
| 2025-02-20 | 2025-01-01 | Federal | FED | Federal | Deduction Tax Rules added for Secure Act 2 Roth Catch-Up for Retirement Plans Age 60–63 Note: For subject to tax purposes, these tax rules will be the same as the corresponding regular catch-up tax rules. |
|
| 2025-03-20 | 2025-04-01 | Local | AL-LEECO-OPECT | Alabama: Opelika CT (Lee County) | Occupational license tax rate decrease | 1% |
| 2025-03-20 | 2025-01-01 | Local | PA-DAUCO-UDASD-GRABO | Pennsylvania: Gratz BO, Upper Dauphin SD (Dauphin County) | Local Services Tax (LST) increase | $52/annually |
| 2025-03-20 | 2025-01-01 | Local | WV-MRSCO-GLECT | West Virginia: Glen Dale CT (Marshall County) | NEW: Local City Service tax | $1/week |
| 2025-04-24 | 2025-04-01 | Local | PA-WAYCO-SCATP-WESSD | Pennsylvania: South Canaan TP (Wayne County) | Local income tax decrease | 0.5% |
| 2025-05-22 | Tax engine changes to fix an issue with Pennsylvania local taxes when an employee works in multiple locations. Sage 100 code changes will be needed to fully resolve this issue. | |||||
| 2025-05-22 | Tax engine changes to improve performance | |||||
| 2025-05-22 | 2025-01-01 | State | ID | Idaho | Withholding tax rate decrease | 5.3% |
| 2025-05-22 | 2025-07-01 | Local | KY-CRICO | Kentucky: Crittenden County | Occupational tax rate increase | 1.5% |
| 2025-05-22 | 2025-04-01 | Local | OH-CLECO-MFECT | Ohio: Milford JEDD VIII CT (Clermont County) | NEW: Local Income Tax | |
| 2025-05-22 | 2025-07-01 | Local | OH-LICCO-ALEVI | Ohio: Alexandria VI (Licking County) | Withholding tax rate increase | 1.5% |
| 2025-05-22 | 2025-07-01 | Local | OR-LANCO-EUGCT | Oregon: Eugene CT (Lane County) |
Withholding tax table rates and
limit changes:
|
|
| 2025-05-22 | 2025-04-01 | Local | PA-WAYCO-SCATP-WESSD | Pennsylvania: South Canaan TP (Wayne County) | Local income tax decrease | 0.5% |
| 2025-05-22 | 2025-06-01 | State | UT | Utah | Withholding tax tables | |
| 2025-06-18 | Tentative Tax Update Scheduled | |||||
| 2025-07-03 | Tentative Tax Update Scheduled | |||||
| 2025-08-14 | Tentative Tax Update Scheduled | |||||
| 2025-09-18 | Tentative Tax Update Scheduled | |||||
| 2025-10-23 | Tentative Tax Update Scheduled |