Vision Payroll

Brad Avakian, Commissioner of the Oregon Bureau of Labor and Industries, announced recently that, effective January 1, 2011, the minimum wage for the state of Oregon will increase to $8.50 per hour.

Measure 25 Mandates Annual Adjustments

As a result of Measure 25, which passed in 2002, an adjustment to the minimum wage must be calculated no later than September 30 of each year. The adjustment is based on any increase in the US City Average Consumer Price Index for All Urban Consumers for All Items (CPI). The 1.15% increase in the CPI will result in a comparable change in the minimum wage.

Find Out the Minimum Wage for All States by Visiting the Vision Payroll Minimum Wage Chart Page

Contact Vision Payroll if you have any questions on the Oregon minimum wage or visit our Minimum Wage Chart.

Iowa Workforce Development has announced that the 2011 unemployment rates will be based on Table 3; 2010 rates are based on Table 4. This move to higher rates is required to maintain the solvency of the Trust Fund used to provide unemployment benefits.

Director Elisabeth Buck Comments on the Increase

According to Director Elisabeth Buck, “Iowa Workforce Development is committed to maintaining the solvency of the Trust Fund while minimizing the effects felt by Iowa employers. The Department is continually working with Iowans receiving unemployment benefits to increase their skill sets and reduce barriers individuals may have for returning to work.”

Wage Base Will Also Increase in 2011

In addition, the taxable wage base for 2011 has been announced. The wage base will increase to $24,700, up from $24,500 for 2010. Consequently, many employers will see contributions to the fund increase based on both the higher rate and the higher wage base.

Find Out the Wage Base for All States by Visiting the Vision Payroll Unemployment Taxable Wage Base Page

Contact Vision Payroll with any questions on the Iowa unemployment insurance rates or wage base or visit our Unemployment Taxable Wage Base page.

Director Lawrence G. Rebman of the Missouri Department of Labor and Industrial Relations has announced that the taxable wage base for 2011 will remain at $13,000, unchanged from 2010.

Highest Wage Base Allowed by Law

Under §288.036 of the Missouri Revised Statutes, “in no event shall the state taxable wage base increase beyond thirteen thousand dollars.”

Find Out the Wage Base for All States by Visiting the Vision Payroll Unemployment Taxable Wage Base Page

Contact Vision Payroll if you have any questions on Missouri unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.

Secretary Ken F. Ortiz of the New Mexico Department of Workforce Solutions has announced an increase in the taxable wage base for 2011. The wage base will increase from $20,800 for 2010 to $21,900 for 2011.

Find Out the Wage Base for All States by Visiting the Vision Payroll Unemployment Taxable Wage Base Page

Contact Vision Payroll if you have any questions on the New Mexico unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.

The New Jersey Department of Labor and Workforce Development has announced the wage base for New Jersey unemployment insurance, temporary disability insurance, and family leave insurance will decrease from $29,700 for 2010 to $29,600 for 2011.

2011 Rate Year Rates Increased

As previously reported, the rates for the 2011 rate year are being determined by column C. They had been determined by column B during rate year 2010.

Find Out the Wage Base for All States by Visiting the Vision Payroll Unemployment Taxable Wage Base Page

Contact Vision Payroll if you have any questions on the New Jersey unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.

Director Gary W. Child of the Wyoming Department of Employment has announced a decrease in the taxable wage base for 2011.

$500 Decrease Is the First in Many Years

The wage base will decrease from $22,800 for 2010 to $22,300 for 2011.

Find Out the Wage Base for All States by Visiting the Vision Payroll Unemployment Taxable Wage Base Page

Contact Vision Payroll if you have any questions on Wyoming unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.

The General Services Administration (GSA) updated the maximum per diem rates for travel after September 30, 2010 and before October 1, 2011.

Standard Lodging Rate Increases 10%

For destinations or counties not specifically listed, the lodging per diem is $77 and the meals and incidental expenses per diem is $46. The rates for 2010 were $70 and $46, respectively.

Many Locations Have a Non-Standard Rate

Certain destinations or counties are listed with higher per diem rates for part or all the fiscal year.

Contact Vision Payroll if you have any questions on maximum per diem rates.

Administrator Roy Mulvaney of the Montana Department of Labor and Industry has announced a 1% increase in the taxable wage base for 2011.

$300 Increase Is the Lowest in Recent History

The wage base will increase from $26,000 for 2010 to $26,300 for 2011.

Find Out the Wage Base for All States by Visiting the Vision Payroll Unemployment Taxable Wage Base Page

Contact Vision Payroll if you have any questions on Montana unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.

According to the California Employment Development Department (EDD), there are significant payroll tax changes in 2011.

Change to Quarterly Reporting

Starting with the first quarter of 2011, employers will begin filing new:

• Quarterly Contribution Return and Report of Wages (DE 9)
• Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C).

Employers will report their Unemployment Insurance, Employment Training Tax, and State Disability Insurance contributions, along with the Personal Income Tax withholdings, quarterly on the DE 9 instead of annually on the Annual Reconciliation Statement (DE 7). Detailed wage items for each worker will be reported on the DE 9C instead of the Quarterly Wage and Withholding Report (DE 6). Employers will still use the DE 6 and DE 7 for years prior to 2011.

The change to quarterly reporting will allow EDD and employers to identify overpayments more quickly, which will result in faster refunds. In addition, EDD will be able to promptly notify employers of any amounts due.

Registered employers will receive the new forms automatically by mail starting in 2011. The new forms will also be available online and at local EDD offices in December 2010.

Employers will continue to make deposits using the Payroll Tax Deposit (DE 88ALL) form. The quarterly reporting change will not affect deposit and return due dates. Please refer to the California Employer’s Guide (DE 44) for deposit and reporting requirements.

NOTE: This quarterly reporting change does not affect Annual Household employers, Disability Insurance Voluntary Plan filers, or Disability Insurance Elective Coverage filers.

Expanded e-Services for Business

Beginning in the spring of 2011, EDD will significantly expand its e-Services for Business. Employers will be able to conduct more business online with EDD including:

• Viewing account information
• Filing reports
• Paying tax deposits and liabilities

Vision Payroll to Implement Changes

Vision Payroll is in the process of updating its policies and procedures to assist its clients filing and paying in California. All necessary changes will be made for 2011.

This week’s question comes from Sylvia, a payroll manager. I thought I heard that the social security wage base would remain the same in 2011 as it was in 2010, but I can’t find anything official. Has the 2011 social security wage base been announced? Answer: Although the official announcement has not been made that for 2011 there will be no increase in the social security wage base, The 2010 Annual Report of the Board of Trustees of the Federal Old-Age and Survivors Insurance and Federal Disability Insurance Trust Funds has been released. In it, the Board of Trustees estimates that the 2011 social security wage base will remain unchanged at $106,800. The report includes the information about financial operations, legislative changes, and actuarial assumptions.

Second Straight Year with No Increase in Social Security Wage Base

If the prediction holds true, 2011 would be the third straight year that the wage base would be $106,800 and the maximum social security withholding would be $6,621.60. At this time, an increase in the wage base and maximum withholding is projected for 2012.

Social Security Wage Base Projected to Increase Over 40% by 2019

The Board of Trustees projects annual increases through 2019. Currently, the Board of Trustees estimates that the social security wage base will increase to $153,600 for the year 2019.

Vision Payroll Expects Official Announcement in October

When the Social Security Administration (SSA) makes the official announcement, most likely in October, Vision Payroll will provide updated amounts for 2011. Visit our Important Facts and Figures page for more details.