Payroll professionals can demystify local payroll tax compliance with PayrollOrg’s Guide to Local Payroll Taxes. This helpful source has been updated for 2026 with the latest compliance information in all 16 states where local payroll tax rules apply: Alabama, California, Colorado, Delaware, Indiana, Kentucky, Maryland, Michigan, Missouri, New Jersey, New York, Ohio, Oregon, Pennsylvania, Washington, and West Virginia.
Use this resource to look up current local payroll tax rates, exemptions, return and payment submission requirements, penalties, recordkeeping obligations, registration guidelines, forms, and more.
New for 2026
The guide also includes information on the new Seattle Social Housing Tax as well as additional examples explaining how businesses establish nexus in a state.
The Guide to Local Payroll Taxes is available as an online publication on the Bookshelf as well as a softcover book.
Interested in more state and local payroll coverage? PayrollOrg’s PayState Update eNewsletter is perfect for you.
Lorelei Abernathy, Esq., is Editor of PayState Update and Editor of Payroll Information Resources for PayrollOrg.
