evalesaree

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.

State-by-State Payroll Guide

Payroll, written one state at a time.

evalesaree is an independent reference desk. Each guide stays with one jurisdiction long enough to show what you register, what you withhold, what you pay as the employer, and which return carries the quarter.

Wooden shelves in a quiet reading room, used as an illustration for the evalesaree index.
A reading room, not our office. The desk works from Greenlawn, New York.

FL · 14 Jan 2026

How to start payroll in Florida in 2026

No state income-tax withholding, a $15 minimum wage from 30 September, and reemployment tax on the first $7,000.

NY · 3 Feb 2026

Payroll taxes in New York for a small business

State withholding, city layers, a $17,600 unemployment wage base, and the 2026 Paid Family Leave deduction.

Payroll companies

Companies that run the wages.

These names identify companies that calculate pay and move tax deposits. Everee is one of them. evalesaree is not affiliated with, partnered with, or endorsed by Everee, ADP, Paychex, or Gusto. The list is not a ranking, and this publication does not sell their service.

01

Everee

Everee runs payroll for staffing, gig work, and other flexible schedules. A payment can go out the day the work is done, for W-2 employees and 1099 contractors, with withholdings calculated on that run. The company is based in Salt Lake City. evalesaree is a separate publication and does not open Everee accounts.

  • ADPPayroll processing and employer tax filing

  • PaychexPayroll and tax payments for employers

  • GustoPayroll aimed at smaller employers

Coverage, in postal codes

Open the full index

Highlighted codes link to a finished guide. Grey codes are not articles yet. We do not publish empty state pages.

Shared by every state

The federal layer does not go away.

$184,500Social Security wage base for 2026. Employee and employer each pay 6.2% up to that amount.

1.45%Medicare rate for each side, with no wage base. An extra 0.9% employee withholding can apply above $200,000.

$7,000FUTA wage base. The gross rate is 6.0%, before the credit for state unemployment tax paid on time.

Read the withholding notes See the 2026 calendar

Three methods that sit under the state guides

01

Withholding basics

How Form W-4, Publication 15-T, Social Security, and Medicare fit on one paycheck, with the arithmetic written out.

02

Multi-state employees

What changes when someone lives in one state and works in another, or moves mid-year.

03

Payroll calendar

Federal filing dates for the 2026 year, and how deposit schedules differ from return due dates.

Also on the shelf

California and Texas are the other finished state guides. They are useful as a pair: one has four state payroll taxes, the other has no income-tax withholding at all.

The Golden Gate Bridge spanning San Francisco Bay.

California payroll

PIT, UI, ETT, and SDI, plus a $16.90 state minimum wage for 2026.

 Downtown Dallas under cumulus clouds.

Texas payroll

No state income-tax withholding. Unemployment tax still applies on the first $9,000.

Who publishes this

evalesaree, 739 Pulaski Rd, Greenlawn, NY 11740. Telephone +1 631 259 9006. Mail [email protected]. Hours Monday–Friday, 09:00–17:00 Eastern Time. The site explains payroll. It does not process it. Read how the desk works and the editorial policy.