US Taxes: States and Territories

Maine – Paid Family and Medical Leave Tax Codes Added [Effective January 1, 2025]

Maine – The following tax codes have been added effective 1/1/2025. GPTCI-56884

Jurisdiction Code	TaxName	New DTS Tax code
USA-00230000-112	Maine – Paid Family and Medical Leave - Employee	2211
USA-00230000-113	Maine – Paid Family and Medical Leave - Employer	2210

Rhode Island - State Income Tax Withholding Changes [Effective January 1, 2025]

Rhode Island announced changes to the 2025 withholding amounts. These changes apply to Pension payments as well. The Per Exemption amount remains the same at $1,000 and the Supplemental Rate remains at 5.99%. The withholding wage bracket amounts have changed. GPTCI-56595

https://tax.ri.gov/sites/g/files/xkgbur541/files/2024-11/2025 Withholding Tax Booklet_d.pdf

Puerto Rico - Christmas Bonus Tax with Additional Tax Amount Corrected [Effective Immediately]

Fixed an issue where the PR Christmas Bonus tax method doubled the additional tax amount elected for Puerto Rico withholding tax in the State Tax Info record. GPTCI-56567

California - Employee Withholding Certificate Default [Effective January 1, 2025]

If an employee does not have a DE 4 on record, Dayforce will withhold state income tax as if the employee were single and claiming zero withholding allowances. GPTCI-56156

New Jersey Commuter Transportation Benefit Limits changes (Effective January 1, 2025)

For 2025, the adjusted federal monthly limit has increased, and this change will be reflected in the updated New Jersey annual tax limit for 2025.

New Jersey announced that the annual Transportation Earnings and Benefits Limit has increased from $3,600 in 2023 to $3,900 in 2025. GPTCI-55681

https://www.nj.gov/treasury/taxation/cmntr.shtml