The past six months have brought many legislative changes ranging from employment taxes, withholding taxes, and local taxes. Below are summaries of what to expect and prepare for beginning July 1, 2023, through December 31, 2023, including a few retroactive changes.
State Unemployment Insurance Tax Updates
Below is a list of state jurisdictions that either changed or released new unemployment insurance tax information.
State
New Employer Rate
2023 Experienced Rate
2023 Wage Base Limit
New Hampshire
1.70%
0.1% to 7.50%
$14,000
Tennessee
2.70%
0.01%-10.00%
$7,000
State
New Employer Rate
2023 Experienced Rate
2023 Wage Base Limit
New Hampshire
1.70%
0.1% to 7.50%
$14,000
Tennessee
2.70%
0.01%-10.00%
$7,000
State Minimum Wage Updates
Below is a list of state jurisdictions changing their state minimum wages rates effective July 1, 2023.
State
Effective Date
Minimum Wage
Minimum Cash Wage
Minimum Credit
Connecticut
6/1/2023
$15.00
$8.23 (bartenders),
$6.38 (others)
$6.77 (bartenders),
$8.62(others)
District of Columbia
7/1/2023
$17.00
$8.00
$9.00
Florida
9/30/2023
$12.00
$8.98
$3.02
Nevada
7/1/2023
$11.25 & $10.25
(with health benefits)
N/A
N/A
Oregon
7/1/2023
$14.20
N/A
N/A
Puerto Rico
7/1/2023
$9.50
$2.13
$6.37
State
Effective Date
Minimum Wage
Minimum Cash Wage
Minimum Credit
Connecticut
6/1/2023
$15.00
$8.23 (bartenders),
$6.38 (others)
$6.77 (bartenders),
$8.62(others)
District of Columbia
7/1/2023
$17.00
$8.00
$9.00
Florida
9/30/2023
$12.00
$8.98
$3.02
Nevada
7/1/2023
$11.25 & $10.25
(with health benefits)
N/A
N/A
Oregon
7/1/2023
$14.20
N/A
N/A
Puerto Rico
7/1/2023
$9.50
$2.13
$6.37
Local Minimum Wage Updates
Below is a list of local jurisdictions changing their state minimum wages rates effective July 1, 2023.
State
Local Jurisdiction
Minimum Wage
Tipped Minimum Cash
Tipped Credit
California
Alameda
$16.54
N/A
N/A
Berkeley
$18.07
N/A
N/A
Emeryville
$18.67
N/A
N/A
Fremont
$16.80
N/A
N/A
Los Angeles County -
City of Los Angeles
$16.78
N/A
N/A
Malibu
$16.90
N/A
N/A
San Francisco
$18.07
N/A
N/A
Santa Monica
$16.90
N/A
N/A
West Hollywood
$19.08
N/A
N/A
Illinois
Chicago
$15.80 (Employers with 21 or more employees)
$15.00 (Employers with 4 to 20 employees)
$9.48 (Employers with 21 or more employees)
$9.00 (Employers with 4 to 20 employees)
$6.32 (Employers with 21 or more employees)
$6 (Employers with 4 to 20 employees)
Cook County
$13.70
$8.00
$5.70
Maryland
Montgomery County
$15.00
$4.00
$11.00
Minnesota
Minneapolis
$14.50 (small employers)
N/A
N/A
State
Local Jurisdiction
Minimum Wage
Tipped Minimum Cash
Tipped Credit
California
Alameda
$16.54
N/A
N/A
Berkeley
$18.07
N/A
N/A
Emeryville
$18.67
N/A
N/A
Fremont
$16.80
N/A
N/A
Los Angeles County -
City of Los Angeles
$16.78
N/A
N/A
Malibu
$16.90
N/A
N/A
San Francisco
$18.07
N/A
N/A
Santa Monica
$16.90
N/A
N/A
West Hollywood
$19.08
N/A
N/A
Illinois
Chicago
$15.80 (Employers with 21 or more employees)
$15.00 (Employers with 4 to 20 employees)
$9.48 (Employers with 21 or more employees)
$9.00 (Employers with 4 to 20 employees)
$6.32 (Employers with 21 or more employees)
$6 (Employers with 4 to 20 employees)
Cook County
$13.70
$8.00
$5.70
Maryland
Montgomery County
$15.00
$4.00
$11.00
Minnesota
Minneapolis
$14.50 (small employers)
N/A
N/A
Paid Family Leave
Below is a list of state jurisdictions changing their Paid Family leave contribution rates.
State
Rate
District of Columbia
0.26%
State
Rate
District of Columbia
0.26%
State Withholding Tax Changes Released Post Year Begin
Arkansas updated withholding tax tables effective June 1st, 2023.
Thank you for choosing Paylocity as your Payroll Tax and HCM partner. This information is provided as a courtesy, may change and is not intended as legal or tax guidance. Employers with questions or concerns outside the scope of a Payroll Service Provider are encouraged to seek the advice of a qualified CPA, Tax Attorney or Advisor.
Keep Up With Compliance
Between constantly changing employment laws and updates to the Affordable Care Act (ACA), keeping your workplace compliant can be a time-consuming and costly challenge. Eliminate the stress and stay up to date with our Compliance Dashboard. View compliance alerts and get a bird’s eye view of what you need to do to avoid fines and penalties.