Tipped employees who customarily and regularly receive more than $30 a month in tips directly from the customer will receive a base rate from the employer of not less than 45 percent of the applicable minimum wage (equivalent to $3.26).
What do I need to know about state withholding tax?
N/A – no state income tax
What forms do employees need to set up state withholding?
N/A – no state income tax
What do I need to know about unemployment tax?
2024 Taxable Wage Base – $14,000
2024 New Employer UI Rate – 2.7% (minus any Fund Reduction or Plus any Emergency Power Surcharge in place for the applicable quarter)
With few exceptions, new employers are required to register for an unemployment tax account. Click here to register.
