MONOPOLY STATES:

  • WASHINGTON (no agents)
  • NORTH DAKOTA
  • OHIO
  • WYOMING
  • MONTANA (state fund using insurance agents)

 

RECIPROCITY STATES:

  • WASHINGTON: ID MT NV ND OR SD UT WY
  • NORTH DAKOTA: ID, OR, SD, UT, WA, WY
  • PENNSYLVANIA (must match PA plan to quality)

 

HOURLY REPORTING STATES:

  • WASHINGTON (calculate using Premiums x Hours)
  • MINNESOTA
  • OREGON (total hours only for Benefit Fund WBF onUI)
  • PENNSYLVANIA
  • RHODE ISLAND
  • VERMONT (plus gender, hourly rate of pay, Hour or Salary box)

 

INSURANCE or MUTUAL COMPANIES EXCLUSIVE STATES

  • ALABAMA (Travelers Insurance)
  • NEBRASKA (Travelers Indemnity Company)
  • MARYLAND (Chesapeake Employers’ Insurance )
  • RHODE ISLAND (Beacon Mutual taking over state fund)
  • TEXAS (Texas Mutual Insurance Company, et al.)
  • WEST VIRGINIA (BrickStreet Mutual Insurance)

 

STATES HAVING EMPLOYEES PAY PARTIAL WCOMP TAX

  • ALASKA
  • NEW JERSEY
  • NEW MEXICO
  • PENNSYLVANIA (Employee Contributions Rate .07% on total wages)
  • RHODE ISLAND (SDI on RX 17 Quarterly form)
  • WASHINGTON (Employer option per Labor & Industries)

 

STATES HAVING NUMBER OF EMPLOYEES LISTED IN EACH CLASSIFICATION:

  • NORTH DAKOTA
  • WYOMING (NAICS Coding used)
  • ALASKA (plus geographic code in manual)

 

STATES USING IDAHO AND NEW YORK PREMIUM OT FORMULAS FOR CALCS:

OT pay portion of wages EXCLUDED from Wage Reports; report hours & straight time only.

  • IDAHO
  • NEW YORK

 

NO STATE INCOME TAX:

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming

 

STATES LISTING OF FORMS FOUND ON LINE & IN MASTER FILES @ Liberty Bay Consultants, LLC:

Alaska (no income tax)

Arizona

Arkansas

California

Connecticut

Delaware

Florida

Georgia

Idaho

Illinois

Indiana

Kansas

Kentucky

Louisiana

Michigan

Mississippi

Missouri

Montana (state fund monopoly)

Nevada (no income tax)

Nebraska

New Hampshire (no income tax)

New York

North Carolina

North Dakota (monopoly)

Ohio (monopoly)

Oklahoma (state fund conversion to mutual insurance company)

Oregon

Rhode Island

South Carolina (OCR type)

South Dakota (OCR type) (no income tax)

Utah

Texas (reporting is by Worksite location vs. Classifications; use EMPC for locations or PRJC) (no income tax)

Vermont (has Health Care Contribution per FTE @ $119.12 for ‘uncovered’ worker)

Virginia  (VEC FC-21 & FC-20))

Washington (UC and UI) (monopoly) )no income tax)

Wisconsin (UCT-101-E & UC-7823-E)

Wyoming (monopoly) (no income tax)

 

37 forms

 

End of Quarter Date—no later than 12th

 

States Requiring Disability in addition to Work Comp:

The five states listed below and the Commonwealth of Puerto Rico require employers to provide short-term disability insurance benefits in addition to Work Comp insurance:

  • California State Disability Insurance (SDI)
  • Hawaii Temporary disability Insurance (TDI)
  • New Jersey Temporary Disability Insurance (TDI)
  • New York Disability Benefits
  • Rhode Island Temporary Disability Insurance (TDI)

The two paragraph items which reference what states are insured are 3A and 3C. 3A is fairly simple. The insurance agent for the employer must have the insurance carrier list the states the employer operates in or expects to operate in at the inception of the policy.  The policy requires that the policyholder (employer) must notify the insurance company at once if the employer begins any work in any state listed in item 3C.

 

Work Comp Exemption for small employers

Thirteen states (AL, AR, FL, GA, MI, MS, MO, NM, NC, SC, TN, VA, and WI) exempt an employer from WC law if it has less than a specified amount of employees (usually 3 but sometimes 2, 4 or 5).

 

AR, FL, MS, NM, TN are Not Exempt for Construction industry.

Massachusetts, New York and New Hampshire require coverage in 3A

Florida, Nevada, Montana and Washington require all employers working in the construction industry have specific coverage for their state in 3A.

 

These jurisdictions have reciprocal income tax agreements:

District of Columbia: If you work in D.C. and are a resident of any other state you do not have to pay D.C. income taxes on your wages.  You would submit exemption Form D-4A to your employer.

 

  • Illinois:  If you work in Illinois and are a resident of Iowa, Kentucky, Michigan, or Wisconsin you do not have to pay Illinois income taxes on your wages.  You would submit exemption Form IL-W-5-NR to your employer.
  • Indiana: If you work in Indiana and are a resident of Kentucky, Michigan, Ohio, Pennsylvania, or Wisconsin you do not have to pay Indiana income taxes on your wages.  You would submit exemption Form WH-47 to your employer.
  • Iowa:  If you work in Iowa and are a resident of Illinois you do not have to pay Iowa income taxes on your wages. You would submit exemption Form 44-016 to your employer.
  • Kentucky:  If you work in Kentucky and are a resident of Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia, or Wisconsin you do not have to pay Kentucky income taxes on your wages. You would submit exemption Form 42A809 to your employer.
  • Maryland:  If you work in Maryland and are a resident of District of Columbia, Pennsylvania, Virginia, or West Virginia you do not have to pay Maryland income taxes on your wages. You would submit exemption Form MW 507 to your employer.
  • Michigan: If you work in Michigan and are a resident of Illinois, Indiana, Kentucky, Minnesota, Ohio, or Wisconsin you do not have to pay Michigan income taxes on your wages. You would submit exemption Form MI-W4 to your employer.
  • Minnesota:  If you work in Minnesota and are a resident of Michigan or North Dakota you do not have to pay Minnesota income taxes on your wages. You would submit exemption Form MWR to your employer.
  • Montana:  If you work in Montana and are a resident of North Dakota you do not have to pay Montana income taxes on your wages. You would submit exemption Form NR-2 to your employer.
  • New Jersey:  If you work in New Jersey and are a resident of Pennsylvania you do not have to pay New Jersey income taxes on your wages. You would submit exemption Form NJ-165 to your employer.
  • North Dakota:   If you work in North Dakota and are a resident of Minnesota or Montana you do not have to pay North Dakota income taxes on your wages. You would submit exemption Form NDW-R to your employer.
  • Ohio:  If you work in Ohio and are a resident of Indiana, Kentucky, Michigan, Pennsylvania, or West Virginia you do not have to pay Ohio income taxes on your wages. You would submit exemption Form IT-4NR to your employer.
  • Pennsylvania:  If you work in Pennsylvania and are a resident of Indiana, Maryland, New Jersey, Ohio, Virginia, or West Virginia you do not have to pay Pennsylvania income taxes on your wages. You would submit exemption Form REV-420 to your employer.
  • Virginia:  If you work in Virginia and are a resident of the District of Columbia, Kentucky, Maryland, Pennsylvania, or West Virginia you do not have to pay Virginia income taxes on your wages. You would submit exemption Form VA-4 to your employer.
  • West Virginia:  If you work in West Virginia and are a resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia you do not have to pay West Virginia income taxes on your wages. You would submit exemption Form WV/IT-104R to your employer.
  • Wisconsin: If you work in Wisconsin and are a resident of Illinois, Indiana, Kentucky, or Michigan you do not have to pay Wisconsin income taxes on your wages. You would submit exemption Form W-220 to your employer.

 

Special Note Regarding New York Tri-State Area

You’ll notice that the New York tri-state area is absent from this list.  New York, Connecticut, and New Jersey do not have a reciprocal agreement.  This means, for example, if you work in New York and live in New Jersey, you would have to pay New York income taxes as a nonresident and also pay New Jersey income taxes as a resident since you live in New Jersey.  However, residents of New Jersey (and most other states) can take a tax credit for taxes paid to other jurisdictions.