Informational publication. evalesaree explains U.S. payroll rules for readers. It is not a government agency, payroll company, law firm, or accounting firm, and it does not give legal, tax, or accounting advice. It is not affiliated with the IRS, any state tax agency, Everee, ADP, Paychex, Gusto, or any other payroll company. A call to +1 631 259 9006 or an email does not open an account or create a client relationship. Confirm current rules before you withhold, deposit, or file. Read the disclaimer.
About the publication
evalesaree publishes the State-by-State Payroll Guide, an encyclopedia of practical notes for people who pay wages in the United States. The operator is the publication itself, at 739 Pulaski Rd, Greenlawn, NY 11740.
Page updated .
State guides, and a few method pieces that every state shares. A state guide names the accounts an employer opens, the taxes that come out of wages, the taxes the employer pays on top, the wage bases for the year we are writing about, and the returns that close the quarter. Where a figure is in a statute or an agency table, we say which one, and we date the page.
The method pieces cover federal withholding arithmetic, employees who cross state lines, and the federal calendar. They exist so the state guides do not repeat the same federal explanation four times.
We do not sell payroll processing, software, insurance, or professional services. There is no checkout, no booking calendar, and no account you can open with us. We do not prepare Forms 941, W-2s, or state returns for readers. We do not review a specific workforce and tell you what you owe.
We also do not invent authors, reader testimonials, awards, or credentials. Pages are signed by the publication, evalesaree, because that is who writes and updates them. If you need someone to stand behind a filing, hire a person or firm who is engaged to do that work.
The published date is the day the guide first went up. The updated date is the day we last checked the figures against the agency pages named in the article. A date is not a promise that the law froze that morning. Between updates, a legislature or an agency can move a rate. The editorial policy describes what we correct, and how to send a note.
IRS Publication 15 (Circular E) and Publication 15-T for federal income-tax withholding, Social Security, Medicare, and deposit rules. Publication 15-A when a payment is not an ordinary wage.
The state revenue or taxation department for withholding tables, and the state workforce agency for unemployment wage bases and employer rates.
The state labor department for minimum wage, payday frequency, and wage-statement rules. Those rules are not payroll taxes, but they decide what the paycheck must show.
The reader’s own rate notice. An unemployment rate is assigned to an account. A guide can show the new-employer row and the published range. It cannot show your rate.
Questions about a guide go to [email protected]. Corrections and general mail go to [email protected]. Site and access barriers go to [email protected].
Monday–Friday, 09:00–17:00 Eastern Time. +1 631 259 9006. The phone reaches the publication. It is not a tax hotline, and it is not staffed on weekends.
