Hawaii has not confirmed if this assessment is still effective 1/1/2025. Until confirmation is received from the agency, the effective date will be changed to 1/1/2026. Once this is confirmed, the effective date will be changed. GPTCI-56477 | ||||||||||||||||||||||||||||
Delaware – The following tax codes have been added effective 1/1/2025. GPTCI-56435
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Hawaii - State Income Tax Withholding Changes [Effective January 1, 2025]Hawaii announced changes to the State Income Tax Withholding for 2025, effective January 1, 2025. There is a new withholding allowance called “Extra lump sum withholding allowance” in the amount of $1,650.00. This will be included in the calculation. The withholding table and rates have also changed. GPTCI-56394 | ||||||||||||||||||||||||||||
West Virginia announced the changes for 2025 for state income tax withholding. The Per Exemption Amount remains the same at $2,000 per exemption. The Withholding Table wage brackets are unchanged but the rates and add on amounts have changed for both the Standard Withholding table as well as the Low Income Rate table. GPTCI-56391 | ||||||||||||||||||||||||||||
Connecticut announced that employers are no longer required to withhold Connecticut income taxes from pension payments, unless requested to do so by the payee through Form CT-W4P, or making a lump-sum payment. Lump-sum payouts will be taxed at the current flat tax rate. GPTCI-54958 | ||||||||||||||||||||||||||||
Iowa announced that the Employer State Unemployment Wage Base has decreased from $38,200 in 2024 to $39,500 in 2025. GPTCI-54938 South Carolina announced that the Employer State Unemployment Wage Base has increased the default rate from 0.41% in 2024 to 0.35% in 2025. The wage base of $14,000 remains the same. GPTCI-54938 https://dew.sc.gov/employers/tax-rate-information Arkansas announced that the Employer State Unemployment Insurance Default Tax Rate for New Employers will decrease from 2.025% in 2024 to 2.00% in 2025. The wage base of $7,000 remains the same. GPTCI-54938 https://dws.arkansas.gov/workforce-services/employers/employer-ui-information/ Connecticut announced that the Employer State Unemployment Insurance Default Tax Rate for New Employers will decrease from 2.5% in 2024 to 2.20% in 2025. The wage base will increase from $25,000.00 in 2024 to $26,100 in 2025. GPTCI-54938 | ||||||||||||||||||||||||||||
Beginning January 1, 2025, the premium rate will increase to 0.92%. These premiums will be assessed as follows: Employers pay 28.48% of the total premium or 0.262016% (0.00262016). Businesses classified by Employment Security as having less than 50 employees for the 2025 calendar year are not required to pay the employer portion. Employees pay 71.52% of the total premium or 0.657984% (0.00657984) o Medical leave 0.214376727% (.00214376727) o Family leave 0.443607273% (.00443607273)
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