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Minor Updates to Form I-9 and E-Verify Announced
US Citizenship and Immigration Services has made minor changes to Form I-9, Employment Eligibility Verification, in order to align with statutory language. The revised Form I-9 with an edition date of 1/20/25 and an expiration date is now available for download, while multiple previous editions remain valid until their respective expiration dates:
- Form I-9 (08/01/23 edition) that is valid until 05/31/2027
- Form I-9 (08/01/23 edition) that is valid until 07/31/2026 (Employers using this form must update their electronic systems with the 05/31/2027 expiration date by July 31, 2026.)
Key updates include:
- Renaming the fourth checkbox in Section 1 to “An alien authorized to work”
- Revising the descriptions of two List B documents in the Lists of Acceptable Documents
- Adding appropriate statutory language and a revised DHS Privacy Notice to the instructions
Similar language changes have also been made to E-Verify.
More details can be found on the USCIS website by clicking here.
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District of Columbia
Beginning July 1, 2025, the DC minimum wage will increase to $17.95 per hour (up from $17.50 per hour). In addition, the minimum cash wage for tipped employees will increase to $12 per hour (up from $10 per hour), and the tip credit will decrease to $5.95 per hour.
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Idaho
The state’s personal income tax rate has been reduced to 5.3% (down from 5.695%) retroactive to January 1, 2025.
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Iowa
The definition of taxable wages for unemployment insurance purposes has been amended to be the amount of wages upon which an employer must contribute based on wages paid in Iowa during a calendar year by an employer or the employer’s predecessor. Previously, the definition included wages paid in Iowa or in another state that offers similar reciprocal agreements with Iowa regarding employment.
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Maryland
PFML Program Delayed - Payroll deductions for the state’s paid family and medical leave program originally set to begin July 1, 2025, have been delayed to January 1, 2027.
Montgomery County – Beginning July 1, 2025, the minimum wage for employees in Montgomery County will increase to $17.65 per hour for large employers (51 or more employees); $16 per hour for employers with 11-50 employees, and $15.50 per hour for small employers with 10 or fewer employees. The minimum cash wage for all employers is $4 per hour. Tip credits will increase to $13.65 per hour for large employers, $12 per hour for midsize employers, and $11.50 per hour for small employers.
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Minnesota
The 2026 total contribution rate for paid family leave will be .88% of employee wages up to the federal taxable social security wage base. Employers must pay at least half of the total contribution (.44%) and can deduct the rest from employee wages. The first premium payments will be due April 30, 2026.
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Mississippi
Governor Tate Reeves signed a bill on March 27, 2025 to gradually reduce the state’s individual income tax rate to 3% by calendar year 2030, with future annual decreases down to 0%. In addition, the sales tax on groceries will move from 7% to 5%. To read the governor’s news release, click here.
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Missouri
Even though there is currently legal and legislative uncertainty about the implementation of the state’s paid sick leave (PSL) program, employers must comply with current law, which is set to take effect May 1, 2025. Employers must provide employees with a copy of the PSL policy by April 15, 2025. More information including FAQs, a workplace poster, and sample notice for employees can be found by clicking here.
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Nebraska
The state’s unemployment tax rates have been reduced for 2025 to match rates for 2024. Employers will remain in their assigned tax rate categories for 2025 but will be assigned 2024’s rate for that category.
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Vermont
Employers with five or more employees must disclose the compensation rate or range in job postings beginning July 1, 2025. For more information about job posting requirements, click here.
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Washington
Compensation in excess of $1 million paid in Seattle to an employee will be subject to the 5% Seattle Social Housing Tax. For 2025, Seattle employers subject to the tax will file returns and pay taxes due by January 31, 2026. Beginning in 2026 and after, reports will be due quarterly. This tax is in addition to the existing Seattle Payroll Expense Tax. More information can be found here.
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Electronic Pay Solutions
Employees like to get paid on time. Sometimes that’s harder than it might seem. With delivery issues, severe weather, and wildfires frequently in the news and maybe even your backyard, getting paychecks to employees can be difficult. That’s where electronic payroll solutions like direct deposit and pay cards can be a great solution.
Electronic pay solutions can also save you money. The costs of both printing and delivery are going up, which increases your payroll fees. With direct deposit and pay cards, employees can access their pay stubs and year-end Forms W-2 and 1095 online through the Mize payroll portal.
Read more about the benefits of electronic pay from our Insights blog by clicking here.
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On-Demand Pay
Tapcheck is an on-demand pay provider, empowering employees to take control of payday. Seamlessly integrated with payroll systems, Tapcheck boosts retention, productivity, and financial wellness—at no cost to employers and with no change to payroll.
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