The IRS has released the 2021 Publication 15-T, Federal Income Tax Withholding Methods, and the 2021 Form W-4, Employee’s Withholding Certificate. The 2021 Form W-4 has few changes and is very similar to the 2020 Form W-4.

As a result of the COVID-19 pandemic, several states are considering or have passed legislation or have issued executive orders to change their UI laws, bolster UI trust funds and/or provide relief to their employers. For example, several states have transferred federal stimulus under the Coronavirus Aid, Relief, and Economic Security (CARES) Act to their UI trust fund balances to avoid significant increases in employers’ 2021 SUI tax rates.

California’s Minimum Wage to Increase to $14 per Hour for Large Employers, $13 per Hour for Small Employers. Oakland—California’s minimum wage will increase on January 1, 2021 to $14 per hour for employers with 26 or more employees and $13 for employers with 25 or fewer employees.