CALIFORNIA – IMPACTED LA COUNTY GRANTED IRS FILING EXTENSION
Quarterly payroll returns filings, which are normally due on January 31, April 30, and July 31 have been extended for employers inside the designated FEMA disaster area, Los Angeles County. The deadline has been extended until October 15, 2025. FEMA sites are available at the University of California (LA) and Pasadena City College for those needing tax assistance due to the fires. Additional information about tax relief is available on the IRS Website.
MASSACHUSETTS – 2025 TAX RATES ANNOUNCED
Tax rates for Massachusetts employers were announced, with movement from Schedule C to Schedule D for 2025. Schedule D UI rates will range from .83% to 4.61% for positive rated employers and 6.19% to 12.65% for negative rated employers. Experience rated employers are also subjected to a COVID Recovery Assessment Rate, which is reduced from 2024 and ranges from .210% to 3.200%, depending on the assigned UI rate.
NEW MEXICO – 2025 TAX RATES, TAXABLE WAGE BASE, AND WEEKLY BENEFIT AMOUNTS ANNOUNCED
2025 tax rates were announced for New Mexico employers, with a reserve factor of 3.5719% for the year. Rates will range from 0.33% to 5.4%. New employers will continue to have an assigned rate that is the greater of the following: their industry average UI contribution rate or 1%.
The minimum and maximum weekly benefit amounts will increase, up to $107 and $598, respectively.
The taxable wage base will also increase to $33,200, up 4.7% from $31,700 in 2024.
PENNSYLVANIA – BILL WOULD OFFER UNEMPLOYMENT BENEFITS TO SCHOOL EMPLOYEES DURING SUMMER BREAK
Pennsylvania State Senator Lindsay Powell introduced HB 265, which would provide unemployment benefits to education assistance workers throughout the duration of summer break. The Bill targets positions such as bus drivers, janitors, lunch staff, etc., who Pennsylvania schools have had difficulty retaining from year-to-year recently.
Thomas & Company will continue to monitor this bill as it makes its way through the legislative process.
TENNESSEE – 1st HALF TAX RATES ANNOUNCED
According to the Tennessee Department of Labor & Workforce Development, the rate table effective from January 1, 2025 through June 30, 2025 will remain at Rate Table 6. The balance of the Unemployment Insurance Trust Fund on June 30 and December 31 determines which of six Premium Rate Charts shall be used to determine Premium Rates for the following six-month period.
WASHINGTON – 2025 TAX RATES ANNOUNCED
2025 tax rates for Washington state employers were announced, with rates for non-delinquent qualified employers ranging from 0.27% to 6.02%. These rates include the 2025 Experience Rate plus a graduated social cost rate and employment administrative fund assessment (0.03%).
Delinquent employer tax rates range depending on their delinquency. Employers with 0.5% delinquency will have rates ranging from 1.25% to 6.65%. Employers with 1% delinquency will have rates ranging from 1.75% to 7.15%. Employers with 1.5% delinquency will have rates ranging from 2.25% to 7.65%. Employers with 2% delinquency will have rates ranging from 2.75% to 8.15%.
Non-Delinquent Deferred Payment Contract Rated employers will have rates ranging from 0.75% to 6.15%.
VIRGIN ISLANDS – 2025 TAX RATES ANNOUNCED
2025 tax rates for Virgin Island employers were announced, ranging from 2.46% to 5.4%. The average contribution rate in 2025 will be 4.06%, down from 4.11% in 2024.
