California

Employers in Los Angeles and Ventura counties directly affected by the Palisades Fire and windstorms may request up to a two-month extension to file state payroll reports and/or deposit state payroll taxes without penalty or interest. Written requests for an extension must be received by the Employment Development Department (EDD) within two months of the original delinquent date of the payment or return. More information can be found here.

The IRS has extended filing deadlines for quarterly payroll returns to October 15, 2025 for any employers in an area designated by FEMA (currently Los Angeles County). This deadline applies to payroll returns normally due on April 30, 2025 and July 31, 2025. More information can be found here.

The Employment Development Department has clarified that meals and/or lodging provided to employees should be treated as wages for unemployment insurance, employment training tax, and state disability insurance purposes. More details can be found here.

Maine

The paid family and medical leave portal is now live. Employers can use the portal to register their business, designate a payroll processor, file quarterly wage reports, and remit quarterly PFML contributions. First quarter reports and payments will be due by April 30, 2025. All employers must register for an account to use the portal. More information is available here.

Missouri

Missouri employees will begin accruing sick time under the state’s new paid sick time benefit beginning May 1, 2025. This measure was approved under Proposition A by Missouri voters, which also provides changes to the state’s minimum wage.

Earned sick time applies to “all employees performing work in the state for an employer.” The statute does not address employees of a Missouri employer who work outside the state. Employers should visit with their employment law attorney for more guidance.

By April 15, 2025, employers are required to provide written notice to employees of the earned sick time policy. This notice must be on a single piece of 8.5 x 11 paper in no less than 14 point font and include the following information:

• Employees accrue paid sick time at the rate of 1 hour earned for every 30 hours worked
• Employers are prohibited from taking retaliatory action against employees who request or use paid sick leave
• Employees have a right to bring a civil action if paid sick leave is denied
• The contact information for the Department of Labor

Any employer who is not exempt is required to provide the paid sick leave benefit. Exempt employers include:

• Federal and State government.
• Political subdivisions, including agencies, boards, commissions, or instrumentalities of the state, county, municipalities, school districts, and public higher education institutions.
• Private retail and service businesses whose annual gross volume of sales made or business done is less than $500,000.

Accrual Rate:

• Employees accrue 1 hour of earned paid sick time for every 30 hours worked.
• Employees exempt from overtime are assumed to work 40 hours per week.

Usage:

• For employers with fewer than 15 employees, workers are entitled to use no more than 40 hours of paid sick time per year.
• For employers with 15 or more employees, workers are entitled to use no more than 56 hours of paid sick time per year.
• An employer may permit employees to use more through their written policies if they so choose.

Rollover:

• Employees are entitled up to 80 hours of “earned paid sick time” rolling over to the next 12-month period.
• Alternatively, an employer may pay out up to 80 hours of an employee’s accrued “earned paid sick time” benefit at the end of each 12-month period and provide the employee with an amount of “earned paid sick time” that meets the requirements of the law available for the employee’s immediate use at the beginning of the subsequent year.

More details can be found here.

Ohio

A new filing and payment system called OH Tax eServices is now available for electronic payments for employer withholding returns and taxes and school district withholding returns and taxes.

Beginning April 9, 2025, the Ohio Pay Stub Protection Act requires employers to provide detailed statements of earnings and deductions to their employees for each pay period. These statements must include important information such as the employee's name and address, the employer's name, gross and net wages, itemized deductions, pay date, and the pay period covered. For hourly workers, employers must also include additional details, such as the total hours worked, hourly wage, and overtime hours.

Pay stubs prepared by Mize already meet these requirements.

Furthermore, the law establishes a process for employees to request missing pay stubs from their employers. Employers must provide requested pay statements within 10 days. If they fail to do so, employees can report this violation to the Ohio Director of Commerce. If the Director finds sufficient evidence of a violation, they will issue a notice to the employer. The employer must then display this notice prominently on their premises for 10 days.