IDAHO – Withholding Tables Revised
The Idaho State Tax Commission issued revised wage bracket and percentage method withholding tables effective January 1, 2023. This change was made due to legislation that lowered personal income tax brackets and decreased the number of brackets from four to two. There is no need to adjust the brackets for withholding from the beginning of the year and should instead use the new brackets on a go forward basis. Employers should also note that the supplemental wage tax rate has been reduced to 5.8% from 6% effective January 1, 2023. For more information, please visit the Idaho State Tax Commission at https://tax.idaho.gov/pressrelease/withholding-tables-updated-for-2023/ and https://tax.idaho.gov/pressrelease/withholding-table-correction-for-2023/.
NEW JERSEY – Law Change Around Labor Disputes
New Jersey signed into law legislation on April 23, 2023 that changes the availability of unemployment benefits during a labor dispute. The new law permits the payment of benefits when there is an employee lockout even if there was no strike immediately preceding the lockout. This revision applies retroactively to any benefit claims filed on or after January 1, 2022.
A Vital Law News Update went on the clarify. “The legislation clarifies that there is no disqualification of a claim due to a labor dispute if an issue in the labor dispute is a failure or refusal of the employer to comply with an agreement or contract between the employer and the claimant, including a collective bargaining agreement with a union representing the claimant, or a failure or refusal to comply with a state or federal law pertaining to hours, wages, or other conditions of work, even if the failure or refusal is not the only issue in the labor dispute.
In addition, it decreases from 30 days to 14 days the period of time following the commencement of unemployment caused by a labor dispute before which benefits may be paid. It also now specifies that benefits be paid to claimants immediately, even during the 14-day period, upon the hiring of replacement workers to take positions of the claimants, without regard to whether the replacement workers are purported to be “permanent.” And the bill removes the penalty of up to $750 per week against employers who state that a replacement worker is not “permanent,” but who fails to rehire the replaced worker upon the conclusion of the dispute. Finally, A.B.4772/S.B. 3215 defines “stoppage of work” as a substantial curtailment of work due to a labor dispute in which production has been reduced by 20% or more and provides that a claim for benefits may not be disallowed because of the stoppage of work unless the employer documents the reduction of production. The claim also may not be disallowed if any of the other circumstances indicated in the law as preventing disqualification are applicable to the claim.”
