The past six months have brought many legislative changes ranging from Coronavirus legislation to employment and withholding tax filing. In addition, there has been movement in other areas of tax law legislation that may have an impact on your business. Below are summaries of what to expect and prepare for beginning July 1, 2021, through December 31, 2021.
Following below is a list of state jurisdictions that either changed or released new unemployment insurance tax information.
State | New Employer Rate | Experienced Employer Rates | SUI Wage Base Limit |
---|---|---|---|
Delaware | 1.8% or 2.3% | 0.3% to 8.2%. | $16,500 |
Florida | 2.7% | 0.1% to 5.4% | $7,000 |
Kentucky | 2.70% | 0.3% to 2.4% or 6.5% to 9.0% | $10,800 |
Massachusetts | 2.42% | 0.94% to 5.24% or 7.03% to 14.37%,Surcharge 0.1% to 0.565% or 0.58% to 0.76% | $15,000 |
North Carolina | 1% | 2.4% to 1.9%. | $26,000 |
Tennessee | 2.7% | 0.01%-10.0% | $7,000 |
Following below is a list of state jurisdictions changing their state minimum wages rates effective July 1, 2021.
State | Effective Date | Minimum Wage | Minimum Cash Wage | Minimum Credit |
---|---|---|---|---|
Connecticut | 8/1/2021 | $13.00 | $8.23 (bartenders), $6.38 (others) | $4.77 (bartenders), $6.62 (others) |
Chicago (21 or less employees) | 7/1/2021 | $14.00 | $8.40 | $5.60 |
Chicago (21 or more employees) | 7/1/2021 | $15.00 | $9.00 | $6.00 |
Chicago (youth employees) | 7/1/2021 | $11.00 | $6.60 | $4.40 |
District of Columbia | 7/1/2021 | $15.20 | $5.05 | $10.15 |
Florida | 9/30/2021 | $10.00 | $6.98 | $3.02 |
Nevada | 7/1/2021 | $9.75 & $8.75 (with health benefits) | N/A | N/A |
Oregon | 7/1/2021 | $12.75 | N/A | N/A |
Virginia | 5/1/2021 | $9.50 | $2.13 | $7.37 |
Following below is a list of local jurisdictions changing their state minimum wages rates effective July 1, 2021.
State | Local | Effective Date | Minimum Wage | Minimum Tipped Wage | Tipped Credit |
---|---|---|---|---|---|
California | Berkeley | 7/1/2021 | $16.32 | N/A | N/A |
Emeryville | 7/1/2021 | $17.13 | N/A | N/A | |
Fremont (Small employers 25 or less employees) | 7/1/2021 | $15.00 | N/A | N/A | |
Fremont (Large employers 26 or more) | 7/1/2021 | $15.25 | N/A | N/A | |
Long Beach (Hotel) | 7/1/2021 | $15.69 | N/A | N/A | |
Los Angeles City (Small employers 25 or less employees) | 7/1/2021 | $15.00 | N/A | N/A | |
Los Angeles County (Small employers 25 or less employees) | 7/1/2021 | $15.00 | N/A | N/A | |
Los Angeles (Hotel) | 7/1/2021 | $17.64 | N/A | N/A | |
Malibu (Small employers 25 or less employees) | 7/1/2021 | $15.00 | N/A | N/A | |
Milpitas | 7/1/2021 | $15.65 | N/A | N/A | |
Pasadena (Small employers 25 or less employees) | 7/1/2021 | $15.00 | N/A | N/A | |
Santa Monica (Small employers 25 or less employees) | 7/1/2021 | $15.00 | N/A | N/A | |
Illinois | Cook County | 7/1/2021 | $13.00 | $6.60 | $6.40 |
Maryland | Montgomery County (Employers with 10 or less employees) | 7/1/2021 | $13.50 | $4.00 | $9.50 |
Montgomery County (employers with 11 or more employees and: | 7/1/2021 | $14.50 | $4.00 | $10.50 | |
Montgomery County (General industry employers with 51 or more employees) | 7/1/2021 | $15.00 | $4.00 | $11.00 | |
Minnesota | Minneapolis (Employers with 100 or less employees) | 7/1/2021 | $12.50 | N/A | N/A |
Minneapolis (Employers with 101 or more employees) | 7/1/2021 | $14.25 | N/A | N/A | |
St. Paul (Employers with 5 or fewer employees) | 7/1/2021 | $10.00 | N/A | N/A | |
St. Paul (Employers with 6 - 101 employees) | 7/1/2021 | $11.00 | N/A | N/A | |
St. Paul (Employers with 102 - 10,001 employees) | 7/1/2021 | $12.50 | N/A | N/A | |
Oregon | Portland Metro | 7/1/2021 | $14 | N/A | N/A |
Nonurban counties | 7/1/2021 | $12 | N/A | N/A |