State payroll notes in plain language
See the withholding rules, leave programs, reciprocity notes, and payroll details that explain why take-home pay changes by state.
Open any state payroll resource page to review withholding notes, leave and disability programs, minimum wage context, and direct links into the salary, hourly, and bonus calculators.
These guides are built for the questions employers actually ask before running payroll: what gets withheld, which state programs matter, how local rules affect the paycheck, and where to open the right calculator next.
Coverage
50
state and territory payroll reference pages
Includes
Salary, hourly, and bonus routes
calculator shortcuts embedded in every state guide
Best for
Payroll setup and paycheck review
when state rules change the net pay story
See the withholding rules, leave programs, reciprocity notes, and payroll details that explain why take-home pay changes by state.
Jump from research into salary, hourly, and bonus paycheck calculators without losing the state payroll context.
Use these pages when you need to compare work states, review payroll taxes, or check how minimum wage and programs affect the run.
Move from research into calculators, payroll software, or support without leaving the resource section.
Use the state pages below to review payroll notes, compare baseline tax context, and jump straight into the matching paycheck calculator.
Alabama
Income tax baseline 5.00%. Minimum wage $7.25.
Alaska
No statewide income tax on wages modeled. Minimum wage $13.00.
Arizona
Income tax baseline 2.50%. Minimum wage $15.15.
Arkansas
Income tax baseline 4.40%. Minimum wage $11.00.
California
Income tax baseline 13.30%. Minimum wage $16.90.
Colorado
Income tax baseline 4.40%. Minimum wage $15.16.
Connecticut
Income tax baseline 6.99%. Minimum wage $16.94.
Delaware
Income tax baseline 6.60%. Minimum wage $15.00.
Florida
No statewide income tax on wages modeled. Minimum wage $14.00.
Georgia
Income tax baseline 5.09%. Minimum wage $7.25.
Hawaii
Income tax baseline 11.00%. Minimum wage $16.00.
Idaho
Income tax baseline 5.80%. Minimum wage $7.25.
Illinois
Income tax baseline 4.95%. Minimum wage $15.00.
Indiana
Income tax baseline 2.95%. Minimum wage $7.25.
Iowa
Income tax baseline 3.90%. Minimum wage $7.25.
Kansas
Income tax baseline 5.70%. Minimum wage $7.25.
Kentucky
Income tax baseline 3.50%. Minimum wage $7.25.
Louisiana
Income tax baseline 4.25%. Minimum wage $7.25.
Maine
Income tax baseline 7.15%. Minimum wage $15.10.
Maryland
Income tax baseline 5.75%. Minimum wage $15.00.
Massachusetts
Income tax baseline 5.00%. Minimum wage $15.00.
Michigan
Income tax baseline 4.25%. Minimum wage $13.73.
Minnesota
Income tax baseline 9.85%. Minimum wage $11.41.
Mississippi
Income tax baseline 4.00%. Minimum wage $7.25.
Missouri
Income tax baseline 4.80%. Minimum wage $15.00.
Montana
Income tax baseline 5.65%. Minimum wage $10.85.
Nebraska
Income tax baseline 4.55%. Minimum wage $15.00.
Nevada
No statewide income tax on wages modeled. Minimum wage $12.00.
New Hampshire
No statewide income tax on wages modeled. Minimum wage $7.25.
New Jersey
Income tax baseline 10.75%. Minimum wage $15.92.
New Mexico
Income tax baseline 5.90%. Minimum wage $12.00.
New York
Income tax baseline 10.90%. Minimum wage $16.00.
North Carolina
Income tax baseline 3.99%. Minimum wage $7.25.
North Dakota
Income tax baseline 2.50%. Minimum wage $7.25.
Ohio
Income tax baseline 2.75%. Minimum wage $11.00.
Oklahoma
Income tax baseline 4.50%. Minimum wage $7.25.
Oregon
Income tax baseline 9.90%. Minimum wage $15.05.
Pennsylvania
Income tax baseline 3.07%. Minimum wage $7.25.
Rhode Island
Income tax baseline 5.99%. Minimum wage $16.00.
South Carolina
Income tax baseline 6.00%. Minimum wage $7.25.
South Dakota
No statewide income tax on wages modeled. Minimum wage $11.85.
Tennessee
No statewide income tax on wages modeled. Minimum wage $7.25.
Texas
No statewide income tax on wages modeled. Minimum wage $7.25.
Utah
Income tax baseline 4.55%. Minimum wage $7.25.
Vermont
Income tax baseline 8.75%. Minimum wage $14.42.
Virginia
Income tax baseline 5.75%. Minimum wage $12.77.
Washington
No statewide income tax on wages modeled. Minimum wage $17.13.
West Virginia
Income tax baseline 5.12%. Minimum wage $8.75.
Wisconsin
Income tax baseline 7.65%. Minimum wage $7.25.
Wyoming
No statewide income tax on wages modeled. Minimum wage $7.25.
If you are comparing a resident state, work state, or multi-state payroll scenario, open the state guide that best matches where payroll withholding is being sourced first, then use the linked calculator route from there.