Best Practices For Multi-State Payroll Tax in 2025 (SSDC04)

Many companies operating across multiple states struggle to navigate the complexities of multi-state payroll taxes—now further complicated by recent federal changes. This webinar provides essential guidelines for determining which state taxes must be paid, understanding the distinctions between resident and non-resident tax laws, and accurately reporting withholding for both types of employees. Participants will gain insights into the concept of Business Nexus and its implications for tax compliance.

This session will also address the impact of the OBBBA (One Big Beautiful Bill Act), enacted July 4, 2025, highlighting how its new federal payroll tax deductions, expanded SALT (State and Local Tax) deduction limits, and evolving state conformity rules affect multi-state payroll obligations. Additionally, the webinar covers the intricacies of local taxes in certain jurisdictions and the importance of adhering to state and federal minimum wage requirements.

Learning Objectives:

  •  How state laws supersede federal laws in certain circumstances.
  •  The concept of Nexus and its relevance to businesses.
  •  State-specific minimum wage rates.
  •  Determining the state for paying Unemployment Taxes based on four key points.
  •  Understand the implications of the OBBBA for multi-state employers, including new federal payroll tax deductions for overtime and tips, and how these interact with varied state-level tax codes.
  •  Recognize the temporary increase of the federal SALT deduction cap (from $10,000 to $40,000 through 2029) and what it means for businesses operating in high-tax states. 
  •  Analyze how differing state approaches to federal tax conformity (rolling, fixed, selective) may create compliance challenges and reporting requirements for multi-state payroll teams. 
  •  Update payroll and HR systems to ensure compliance with both federal OBBBA provisions and state-specific reporting mandates.

Who Should Attend:

   •  Payroll Professionals, Business Owners, Accountants, CFOs, Tax Professionals, and Bookkeepers operating in multi-state environments.