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January 29, 2021

EY's state guide to COVID-19 payroll and employment tax provisions is updated through January 25, 2021

To contain the outbreak of COVID-19 in the US, numerous state and local governments temporarily closed nonessential businesses and issued "stay-at-home" orders, creating a historic disruption to the US workforce.

Most states and localities have responded to the emergency by expanding their paid leave mandates; waiving certain reporting requirements; expanding unemployment insurance benefits; providing extensions for the due date of payroll tax returns, tax payments or both; and/or temporarily halting certain garnishment orders.

In our publication, COVID-19: state guide to payroll and employment tax provisions, many of these state and local payroll and employment tax developments are categorized by state and topic for ease in navigation through the table of contents.

This publication has been updated through January 25, 2021 and includes the complete tracker of state and local income tax and nexus relief for COVID-19.

Future updates will be published monthly.

Download the updated state guide here.


Contact Information
For additional information concerning this Alert, please contact:
Workforce Tax Services - Employment Tax Advisory Services
   • Debera Salam (
   • Kristie Lowery (
   • Kenneth Hausser (


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