|    Products    |     Catalog Featured This Week Payroll Management Guide California reminds employers on E-file and E-pay Nevada's minimum wage and daily overtime rates will remain unchanged July 1 Kentucky allows payroll cards Unemployment Insurance Reports with Social Security South Dakota contribution rates Nevada contribution rates Payroll Management Guide California reminds employers on E-file and E-pay New state law mandates electronic submission of tax returns, wage reports, and payroll tax deposits for all employers. Beginning January 1, 2017, employers with 10 or more employees will be required to electronically submit employment tax returns, wage reports, and payroll tax deposits to the Employment Development Department (EDD). All remaining employers will be subject to this requirement beginning January 1, 2018. Any employer required under existing law to electronically submit wage reports and/or electronic funds transfer to the EDD will remain subject to those requirements. (California EDD, EDD Tax Branch News #339, April 3, 2017.) E-file and E-pay Mandate for Employers         (Read Intelliconnect) » Nevada's minimum wage and daily overtime rates will remain unchanged July 1 The Office of the Labor Commissioner has released the annual bulletins for Nevada's minimum wage and daily overtime requirements that will take effect July 1, 2017. The rates for the upcoming year will remain unchanged from last year. The minimum wage for employees who are offered qualified health benefits from their employers will remain at $7.25 per hour and the minimum wage for employees who are not offered health benefits will remain $8.25 per hour. The 2006 Minimum Wage Amendment to the Nevada Constitution requires the minimum wage to be recalculated each year based on increases in the federal minimum wage or if greater by the cumulative increase in the cost of living. The rate for daily overtime will also remain the same because the minimum wage rate is not changing. Nevada is one of a few states with a daily overtime requirement in addition to the requirement to pay overtime for more than 40 hours in a workweek. Employees who are offered qualified health benefits from their employers and earn less than $10.875 per hour, and employees earning less than $12.375 per hour who are not offered qualified health benefits must be paid overtime whenever they work more than 8 hours in a 24-hour period. Employees that are exempt from overtime under Nevada state law are not subject to these requirements. (State of Nevada Department of Labor and Industry, Press Release, March 31, 2017; Annual Bulletins, 2017 Annual Minimum Wage Bulletin, April 1, 2017; 2017 Annual Daily Overtime Bulletin, April 1, 2017.)         (Read Intelliconnect) » Kentucky allows payroll cards Kentucky will allow employers to use payroll cards. The law allows wages to be payable in legal tender of the United States, direct deposits, or payroll cards accounts. However, an employee may not be charged an activation fee and the payroll card account must provide the employee with the ability, without charge, to make at least one withdrawal per pay period for any amount up to and including the full account balance. In addition, all employers who employ 10 or more and pay the employees by check or otherwise, making deductions from the salaries and wages due, must state specifically the amount for which the deductions are made, and each employer at the time of payment of salary or wage to each employee must furnish the employee a paper or electronic statement giving the amount of each deduction and the general purpose for which the deduction is made. If an employer provides an electronic statement, then the employer shall provide access to a computer and printer for review and printing by the employee. (Ch. 134, HB 378, Laws 2017, approved and effective March 27, 2017.) KY HB 378         (Read Intelliconnect) » Unemployment Insurance Reports with Social Security South Dakota contribution rates For 2017, contribution rates range from 0.0% to 9.50%. The rate for new nonconstruction employers not yet eligible for an experience rate is 1.2%. The rate for construction employers for the first year is 6.0%. In years two and three, rates are 1.0% and 3.0%, respectively. All new employers are subject to a 0.55% investment fee. All contributing employers pay an investment fee as well. The investment fee rate for experience-rated employers depends on the employer's reserve ratio. For 2017, employers with reserve ratios of less than 1.0%, pay 0.53%; employers with reserve ratios of at least 1.0% but less than 1.2%, pay 0.5%; employers with reserve ratios of at least 1.2% but less than 1.3%, pay 0.4%; employers with reserve ratios of at least 1.3% but less than 1.4%, pay 0.3%; employers with reserve ratios of at least 1.4% but less than 1.5%, pay 0.2%; employers with reserve ratios of at least 1.5% but less than 1.6%, pay 0.1%; and employers with reserve ratios of at least 1.6% or more do not pay an investment fee (DOL Communication, S.D.¶1120).         (Read Intelliconnect) » Nevada contribution rates The Nevada regulation containing the schedule of contribution rates has been amended to update reserve ratios for each class for 2017. The range of rates remains 0.25% to 5.4%. The range of reserve ratios is 13.3% or more for Class 1 and less than -12.1.% for Class 18 (DETR Communication, Nev. ¶1120 and ¶5251).         (Read Intelliconnect) »