21st Century Accounting Payroll Tax Updates Download

Payroll Tax Update January 1, 2023 W4 2019 Configuration

This Tax Update does not include FIT changes for 2020 W-4s. Do not install this Tax Update if you have installed a Tax Update that allowed you to reconfigure your employees for 2020 W-4s.

To receive this Tax Table, please submit a Problem Report to us through your desktop C21 menu under Help/Submit Problem Report. We will email you a link to the installer.

To see a list of past Payroll Tax Update Changes, click here.

January 1, 2023 Payroll Tax Update

This Tax Update does not include FIT changes for 2020 W-4s.

Backup your company data in System/Company/Backup before you install this Tax Update. Do not install this Tax Update if you have reconfigured your employees for 2020 W-4s.

Federal
2023 Social Security Wage Base is $160,200.
2022 Form 944
2022 Form 940 AND Form 940 Schedule A

PLEASE NOTE: You may experience compatibility issues when exporting Form 940 and 940 Schedule A to PDF. Please check that all the data in the PDF matches the data in the dialog box. If any data is missing or incorrect, the boxes can be filled in manually based on the information in the dialog box.

State and Local Income Tax

Some states are implementing mandatory FMLA taxes in 2023. Two such states are Oregon and Colorado. These taxes should be entered as User Taxes. Please see Hot Topics for instructions on how to implement this type of User Tax.

California - SDI withholding rate for 2023 is 0.9 percent. The taxable wage limit is $153,164.
California (CA SIT)
Iowa (IA SIT)
Kentucky (KY SIT)
Maine (ME SIT)
Minnesota (MN SIT)
Montana (MT SIT)
Nebraska (NE SIT)
New Mexico (NM SIT)
New York State (NY State SIT)
New York Yonkers (Yonkers CIT)
Pennsylvania - The 2023 tax rate for employees increases to 0.07% with the wage base holding at $10,000.
Rhode Island (RI SIT)
South Carolina (SC SIT)

SUTA Wage Base (Maximum taxable earnings)

State	2022	2023
AK SUTA	39,900	46,80
AR SUTA	7,000	10,000
AZ SUTA	7,000	8,000
CO SUTA	17,000	20,400
HI SUTA	51,600	55,800
IA SUTA	34,800	36,100
ID SUTA	46,500	50,000
IL SUTA	12,740	12,960
KY SUTA	10,800	11,100
MN SUTA	38,000	41,000
MT SUTA	38,100	40,500
NC SUTA	28,000	30,000
NJ SUTA	39,800	41,100
NM SUTA	28,700	30,100
NV SUTA	36,600	40,100
NY SUTA	12,000	12,300
OK SUTA	24,800	25,700
OR SUTA	47,700	50,900
RI SUTA	24,000	24,600
RI SUTA	25,100	26,100
UT SUA	41,600	44,300
WA SUTA	62,500	67,600
WY SUTA	27,700	29,100

November 30, 2022 Payroll Tax Update

This Tax Update includes the FIT changes for 2020 W-4s

If you have not previously reconfigured your employees and are not ready to do so for 2020 W-4s, please click here to install the Payroll Tax Update which includes everything below with FIT for 2019 or earlier W-4s ONLY. Please backup your company data before you install this Tax Table or make a copy of your C21/data folder to a safe location. If you install this Tax Table and receive a C21 message indicating that you need to reconfigure you employees for US FIT, you have installed the incorrect Tax Table. Close C21 and install the correct Tax Table and then restore your company backup.

Federal
W-2 Magnetic Media 2022
W-2 Pre-printed Forms 2022
W-2 Plain Paper Forms 2022
W-3 Pre-printed Forms 2022
W-3 Plain Paper Forms 2022

State and Local Income Tax
None

September 30, 2022 Payroll Tax Update

This Tax Update includes the FIT changes for 2020 W-4s

Federal
None

State and Local Income Tax
Arkansas (AR SIT) - Effective 10/01/2022
Virginia (VA SIT) - Effective 10/01/2022

July 31, 2022 Payroll Tax Update

This Tax Update includes the FIT changes for 2020 W-4s

Federal
None

State and Local Income Tax
Idaho (ID SIT)

June 30, 2022 Payroll Tax Update

This Tax Update includes the FIT changes for 2020 W-4s

Federal
Federal Form 941 for 2022 - June Revision issued by IRS

State and Local Income Tax
Alabama (AL SIT)

April 30, 2022 Payroll Tax Update

This Tax Update includes the FIT changes for 2020 W-4s

State and Local Income Tax
Utah (UT SIT) - Effective on or after May 1, 2022 - Please note that it is not necessary to install this Tax Table unless you process payroll subject to Utah State Income Tax.

March 31, 2022 Payroll Tax Update - 2019 W4 Configuration

This Tax Update does not include FIT changes for 2020 W-4s. Do not install this Tax Update if you have installed a Tax Update that allowed you to reconfigure your employees for 2020 W-4s.

Federal
None

State Forms
None

State and Local Income Tax
Georgia (GA SIT)

SUTA Wage Base (Maximum taxable earnings)

State	2022	2021
AK SUTA	45,200	43,600
DE SUTA	14,500	16,500
MN SUTA	38,000	35,000
NC SUTA	28,000	26,000
ND SUTA	38,400	38,500
VT SUTA	15,500	14,100
WV SUTA	9,000	12,000
WY SUTA	27,700	27,300

February 28, 2022 Payroll Tax Update - 2019 W4 Configuration

This Tax Update does not include FIT changes for 2020 W-4s. Do not install this Tax Update if you have installed a Tax Update that allowed you to reconfigure your employees for 2020 W-4s.

Federal
None

State Forms
None

State and Local Income Tax
Illinois (IL SIT)
Louisiana (LA SIT)
Minnesota (MN SIT)

January 31, 2022 Payroll Tax Update - 2019 W4 Configuration

This Tax Update does not include FIT changes for 2020 W-4s. Do not install this Tax Update if you have installed a Tax Update that allowed you to reconfigure your employees for 2020 W-4s.

Federal
None

State Forms
Adjustment for Indiana Electronic Filing W-2s

State and Local Income Tax
Arkansas (AR SIT)
Colorado (CO SIT)
Kentucky (KY SIT)
Michigan (MI SIT)
Missouri (MO SIT)
North Carolina (NC SIT)
North Dakota (ND SIT)
Rhode Island (RI SIT)
Vermont (VT SIT)
Wisconsin (WI SIT)

January 1, 2022 Payroll Tax Update - 2019 W4 Configuration

This Tax Update does not include FIT changes for 2020 W-4s. Do not install this Tax Update if you have installed a Tax Update that allowed you to reconfigure your employees for 2020 W-4s.

Federal
W-3 Plain Paper Form Year correction
2021 Form 940
2021 Form 940 Schedule A
2021 Form 944
Federal FIT 2022 and Wage Base $147,000

State Forms
California DE9

State and Local Income Tax
California (CA SIT)
Iowa (IA SIT)
Maine (ME SIT)
Nebraska (NE SIT)
New Mexico (NM SIT)
New York State (NYS SIT) - Does not include top three brackets
New York Yonkers (Yonkers SIT) - Does not include top three brackets
Oklahoma (OK SIT)
Oregon (OR SIT)
South Carolina (SC SIT)

SUTA Wage Base (Maximum taxable earnings)

State	2022	2021
CO SUTA	17,000	13,600
HI SUTA	51,600	47,400
IA SUTA	31,600	32,400
ID SUTA	34,800	43,000
IL SUTA	12,740	12,960
KY SUTA	11,100	11,100
MT SUTA	38,100	35,300
NJ SUTA	39,800	36,200
NM SUTA	28,700	27,000
NV SUTA	36,600	33,400
NY SUTA	12,000	11,800
OK SUTA	24,800	24,000
OR SUTA	47,700	43,800
UT SUTA	41,600	38,900
WA SUTA	62,500	56,500

November 30, 2021 Payroll Tax Update

This Tax Update does not include FIT changes for 2020 W-4s. Do not install this Tax Update if you have installed a Tax Update that allowed you to reconfigure your employees for 2020 W-4s.

Federal
W-2/W-3 Plain Paper Form and Instructions
W-2/W-3 Deluxe Pre-printed Forms
W-2/W-3 Dynamic Systems Pre-printed Forms
W-2/W-3 Office Depot Pre-printed Forms
W-2 Electronic Filing

Protect Social Security Numbers Enhancement - The IRS is now allowing W-2 Forms sent to employees to only show the last four digits of employee Social Security numbers. You can now print W2 forms from C21 that hide the SSN if the option is selected.

Please follow these instructions to hide the SSN:

Enable the Report Customizer. Click the System menu and check "Customize Reports and Forms."
In Payroll/Print/W-2s, select the form you wish to use and Preview.
Right-click inside the form and select "Protect Social Security Number."
Click the Refresh icon at the top right of the form.
You should now see the SSN in the following format: XXX-XX-1234
Print the forms from the Preview window.
To remove the Protect SSN function, uncheck "Protect Social Security Number" and refresh again.

State and Local Income Tax
None

September 30, 2021 Payroll Tax Update

This Tax Update does not include FIT changes for 2020 W-4s. Do not install this Tax Update if you have installed a Tax Update that allowed you to reconfigure your employees for 2020 W-4s.

Federal
Adjustment for 941 Fill-in Form

State and Local Income Tax
None

September 15, 2021 Payroll Tax Update

This Tax Update does not include FIT changes for 2020 W-4s. Do not install this Tax Update if you have installed a Tax Update that allowed you to reconfigure your employees for 2020 W-4s.

Federal
Adjustment for 941 Fill-in Form

State and Local Income Tax
None

August 31, 2021 Payroll Tax Update

This Tax Update does not include FIT changes for 2020 W-4s. Do not install this Tax Update if you have installed a Tax Update that allowed you to reconfigure your employees for 2020 W-4s.

Federal
None

State and Local Income Tax
Kansas (KS SIT)
Ohio (OH SIT)

July 31, 2021 Payroll Tax Update

This Tax Update does not include FIT changes for 2020 W-4s. Do not install this Tax Update if you have installed a Tax Update that allowed you to reconfigure your employees for 2020 W-4s.

Federal
Adjustment made to 940 Schedule A for 2020 - It is unclear whether Schedule A requires FUTA amounts to be listed for states that do not have a credit reduction for 2020. The fill-in form available on the IRS site does not allow amounts to be entered in those spaces unless they have a credit reduction. These amounts will now show in the GUI but not in the PDF form produced by C21. If the IRS requests that you provide these amounts, they will be available for you to record on a paper form.

State and Local Income Tax
Idaho SIT (ID SIT)
New York SIT (NY SIT)
Yonkers CIT (Yonkers CIT)
Wisconsin SIT (Wisconsin SIT)

June 30, 2021 Payroll Tax Update

This Tax Update does not include FIT changes for 2020 W-4s. Do not install this Tax Update if you have installed a Tax Update that allowed you to reconfigure your employees for 2020 W-4s.

Federal
2021 Form 941 (Revised June 2021)

State Forms
None

State and Local Income Tax
None

SUTA Wage Base (Maximum taxable earnings)
None

April 10, 2021 Payroll Tax Update

This Tax Update does not include FIT changes for 2020 W-4s. Do not install this Tax Update if you have installed a Tax Update that allowed you to reconfigure your employees for 2020 W-4s.

Federal
941 Form Fill-In Adjustment

State Forms
California DE9 Form Fill-In Adjustment

State and Local Income Tax
None

SUTA Wage Base (Maximum taxable earnings)
None

March 31, 2021 Payroll Tax Update

This Tax Update does not include FIT changes for 2020 W-4s. Do not install this Tax Update if you have installed a Tax Update that allowed you to reconfigure your employees for 2020 W-4s.

Federal
Support for 2021 Form 941
Support for 2021 Form 941 Schedule B

After you install this Tax Update, if you have issues producing your 941 PDF, please check your Adobe Acrobat preferences. Open Adobe Acrobat and go to Edit/Preferences. In the Security (Enhanced) tab, check that you do not have Sandbox Protections or Enhanced Security checked. These settings may interfere with the fill-in procedure of your 941 PDF. If you do have those settings checked, please uncheck them and save your changes. Try producing the 941 again.

State Forms
Support for 2021 Form DE9

State and Local Income Tax
None

SUTA Wage Base (Maximum taxable earnings)
None

January 31, 2021 Payroll Tax Update

This Tax Update does not include FIT changes for 2020 W-4s. Do not install this Tax Update if you have installed a Tax Update that allowed you to reconfigure your employees for 2020 W-4s.

Federal
None

State Forms
None

State and Local Income Tax
Illinois (IL SIT)
Minnesota (MN SIT)
New Mexico (NM SIT)
North Dakota (ND SIT)
Oregon (OR SIT)
Rhode Island (RI SIT)
Vermont (VT SIT)

SUTA Wage Base (Maximum taxable earnings)
None

November 30, 2020 Payroll Tax Update

This Tax Update does not include FIT changes for 2020 W-4s. Do not install this Tax Update if you have installed a Tax Update that allowed you to reconfigure your employees for 2020 W-4s.

Federal
2020 Federal W-2 and W-3 Forms - Preprinted, Plain Paper, and Electronic Filing

State Forms
None

State and Local Income Tax
None

SUTA Wage Base (Maximum taxable earnings)
None

October 31, 2020 Payroll Tax Update

This Tax Update does not include FIT changes for 2020 W-4s. Do not install this Tax Update if you have installed a Tax Update that allowed you to reconfigure your employees for 2020 W-4s.

Federal
941 Report - If you have created an Income Factor for COVIDFAMILY but have not calculated payroll for this Income, an error will occur when you attempt to Print the Quarterly 941 data and the Year Total 941 data. In order to resolve this problem, delete the Income factor called COVIDFAMILY.

State Forms
None

State and Local Income Tax
New Jersey (NJ SIT) High income bracket catchup rate for remainder of 2020

SUTA Wage Base (Maximum taxable earnings)
None

September 30, 2020 Payroll Tax Update

This Tax Update does not include FIT changes for 2020 W-4s. Do not install this Tax Update if you have installed a Tax Update that allowed you to reconfigure your employees for 2020 W-4s.

Federal
The IRS has updated Lines 13b, 24, and 25 on the 941 for the third and fourth quarters of 2020. Lines 13b and Line 24 are related to deferred Social Security taxes. Line 13b now includes employee deferred taxes as well as the CARES related employer deferred Social Security taxes. The total amount of the employee share of deferred taxes should be entered separately on Line 24.

Please visit IRS site at https://www.irs.gov/pub/irs-pdf/i941.pdf for more information related to this deferment.

Please note that there are no changes to the 941 Schedule B. The amounts on the 941 may not match the Schedule B amounts if you entered a deferred amount. If there is a discrepancy because of this deferment, enter the correct amounts manually. Please see the IRS page about Schedule B at https://www.irs.gov/instructions/i941sb.

The Year Total and 941 Quarterly Reports (accessed from 941 GUI) now include COVID-19 related Sick and Family Leave.

State Forms
None

State and Local Income Tax
None

SUTA Wage Base (Maximum taxable earnings)
None

July 15, 2020 Payroll Tax Update

This Tax Update does not include FIT changes for 2020 W-4s. Do not install this Tax Update if you have installed a Tax Update that allowed you to reconfigure your employees for 2020 W-4s.

Federal
Line 15 on Form 941 was not displaying correctly in certain instances. This has been fixed. If you are not affected by this issue, you do not need to install this update.

Please note that the Year Total Report available through the 941 module is not yet reconfigured for COVID-19 related Income. A separate Tax Update will be released when these changes are available. We appreciate your patience as we work through these changes.

The IRS has released some guidance regarding the W-2, Wage and Tax Statement for 2020. COVID-19 Qualifying Sick Leave wages and Family Leave wages should be reported on Box 14 as Other as well as in Boxes 1, 3, and 5. . If you have these types of wages, you can assign the Income Factors called COVIDSICK, COVIDCARE, and COVIDFAMILY to Box 14 in the following way:

Go to Payroll/Configure/Income.
Select the COVID Income Factor previously created for qualifying Sick or Family Leave.
In the Additional W-2 reporting box, click the down arrow.
Select Other Information Box.
Click OK and Save changes.

This procedure can be done at any time.

State Forms
None

State and Local Income Tax
None

SUTA Wage Base (Maximum taxable earnings)
None

June 30, 2020 Payroll Tax Update

This Tax Update does not include FIT changes for 2020 W-4s. Do not install this Tax Update if you have installed a Tax Update that allowed you to reconfigure your employees for 2020 W-4s.

Federal
Support for 2020 Form 941 (Revised April 2020)

State Forms
None

State and Local Income Tax
Idaho (ID SIT)

SUTA Wage Base (Maximum taxable earnings)
None

May 10, 2020 Payroll Tax Update

This Tax Update does not include FIT changes for 2020 W-4s. Do not install this Tax Update if you have installed a Tax Update that allowed you to reconfigure your employees for 2020 W-4s.

Federal
COVID-19 Families First Coronavirus Response Act (FFCRA) US Social Security Employer exemption

This Tax Update contains changes related to FFCRA Sick Pay. If you have employees entitled to this type of pay, you will need to create the following new Income factors for wages required to be paid under the Emergency Paid Sick Leave Act (ESPLA) as enacted under the FFCRA. This Act requires employers with less than 500 employees to provide paid sick leave to employees unable to work or telework after March 31, 2020, and before January 1, 2021 due to reasons outlined below.

Create one or both of the following Income Factors to implement these changes:

COVIDSICK

In these circumstances, you are entitled to a maximum of $511 per day, or $5,110 total over the entire paid sick leave period.

Are subject to a Federal, State, or local quarantine or isolation order related to COVID-19;
Have been advised by a health care provider to self-quarantine due to concerns related to COVID-19;
Experiencing symptoms of COVID-19 and are seeking medical diagnosis. This falls under the Emergency Paid Sick Leave Act.

COVIDCARE

In these circumstances, you are entitled to compensation at 2/3 of the greater of the amounts above at a maximum of $200 per day, or $2,000 over the entire two week period.

Caring for an individual who is subject to a Federal, State, or local quarantine or isolation order related to COVID-19 or an individual who has been advised by a health care provider to self-quarantine due to concerns related to COVID-19;
Caring for your child whose school or place of care is closed, or child care provider is unavailable, due to COVID-19 related reasons;
Experiencing any other substantially-similar condition that may arise, as specified by the Secretary of Health and Human Services

This Income must be subject to US SS and any other taxes related to this sick pay. Once you create this Income factor, apply it to eligible employees.

If you previously created an Income for this type of sick pay under a different name, you should change the Income name to COVIDSICK and/or COVIDCARE. In order for this change to be applied to eligible sick pay, it must be called COVIDSICK or COVIDCARE in all caps.

COVIDFAMILY - Qualified family leave wages you paid to your employees under the Emergency Family and Medical Leave Act under the FFCRA.

This requires employers with less than 500 employees to provide public health emergency leave under the Family and Medical Leave Act of 1993 to an employee who has been employed for at least 30 calendar days. The requirement to provide leave generally applies when an employee is unable to wok or telework due to the need to care for a child under the age of 18 because the school or place of care has been closed, or the childcare provider is unavailable, due to a public health emergency. The first 10 days for which an employee takes leave may be unpaid. During this period, employees may use other forms of paid leave, such as qualified sick leave, accrued sick leave, annual leave, or other paid time off. After an employee takes leave for 10 days, the employer must provide the employee paid leave for upt to 10 weeks. The qualified family leave wages can't exceed $200 per day or $10,000 in the aggregate per employee for the year.

Once you create one or both of these Income factors, apply them to eligible employees. This Income must be subjct to US SS and any other taxes related to this sick pay.

If you previously created an Income for these types of sick pay or family leave under a different name, you should change the Income name to COVIDSICK, COVIDCARE, or COVIDFAMILY. In order for this change to be applied to eligible sick pay, it must be called COVIDSICK, COVIDCARE, or COVIDFAMILY in all caps.

Please click here for more detailed instructions on applying this change.

State Forms
None

State and Local Income Tax
None

SUTA Wage Base (Maximum taxable earnings)
None