TRAXPayrollAnnouncements Tax & Administrative UpdatesTax Updates KY, MA, NJ, OH, PA, IN, DC (7/1/2019)

Tax Updates KY, MA, NJ, OH, PA, IN, DC (7/1/2019)

The Bath County, Kentucky, Occupational License Fee Rate will increase to 2% for
Resident and Nonresidents, effective 1 July 2019.

The Montgomery County, Kentucky, Occupational License Fee Rate will increase to
2% for Resident and Nonresidents, effective 1 July 2019.

The Simpson County, Kentucky, Occupational License Fee Rate will increase to 1%
for Resident and Nonresidents, effective 1 July 2019.

The Massachusetts contribution rate for paid family and medical leave, previously
scheduled to be 0.63% on 1 July 2019, will now be increased 0.75% on 1 October
2019. (The medical leave contribution has increased to 0.62% and the family leave
contribution has increased to 0.13%).

The New Jersey Waterfront Percentage of Payroll Taxes Rate will decrease from
1.84% to 1.80%, effective 1 July 2019.

The New York Waterfront Percentage of Payroll Taxes Rate will decrease from
1.84% to 1.80%, effective 1 July 2019.

The Bethel, Ohio, City Tax will be reinstated with a Rate of 0.5% for Residents and
Nonresidents, effective 1 July 2019.

The Bratenahl, Ohio, City Tax Rate has been updated to 2% for Residents and
Nonresidents, effective 1 June 2019,

The Covington, Ohio, City Tax Credit Limit has been updated to 0.5% for Residents
and Nonresidents, effective 1 January 2019.

The Gahanna, Ohio, City Tax Rate will be updated to 2.5% for Residents and
Non-residents, the Tax Credit will be updated to 100%, and the Credit Limit will be
updated to 2.5%, effective 1 July 2019.

The Mogadore, Ohio, City Tax Rate will be updated to 2.5% for Residents and
Non-residents, and the Credit Limit will be updated to 2.5%, effective 1 July 2019.

The Navarre, Ohio, City Tax Rate will be updated to 1.75% for Residents and
Non-residents, and the Credit Limit will be updated to 1.75%, effective 1 July 2019.

The South Euclid, Ohio, tax credit and credit limit have been removed (tax credit
decreased from 75% to 0% and credit limit decreased from 1% to 0%), effective 1
March 2019.

The Springdale, Ohio, City Tax Rate will be updated to 2% for Residents and
Nonresidents, effective 1 July 2019.

The Armagh Borough, United School District, Indiana County, Pennsylvania, Local
Services Tax will increase to $10 ($5 Municipal Local Services Tax + $5 School
District Local Services Tax), effective 1 July 2019.

The Brush Valley Township, United School District, Indiana County, Pennsylvania,
Local Services Tax will increase to $10 ($5 Municipal Local Services Tax + $5
School District Local Services Tax), effective 1 July 2019.

The Girardville Borough, North Schuylkill School District, Schuylkill County,
Pennsylvania, Local Services Tax will increase to $10 ($5 Municipal Local Services
Tax + $5 School District Local Services Tax), effective 1 July 2019.

The Keating Township, Smethport Area School District, McKean County,
Pennsylvania Local Service Tax Rate has been updated to $52 a year,
effective 1 January 2019.

The Philadelphia Wage Tax Rate will decrease from 3.8809% to 3.8712% for
residents of Philadelphia and from 3.4567% to 3.4481% for non-residents,
effective 1 July 2019.

The Rankin Borough, Woodland Hills School District, Allegheny County,
Pennsylvania, Resident EIT Tax Rate will decrease from 1.6% to 1.1%,
effective 1 July 2019.

The Towamencin Township, North Penn School District, Montgomery County,
Pennsylvania, Non-Resident EIT Tax Rate will increase from 0.50% to 1.00%,
effective 1 July 2019.

The Washington, D.C. Employer Family Leave Insurance is implemented. The tax is effective 1 July 2019.

The Coshocton, Ohio, City Tax Credit Limit has been updated to 1%, effective 1
January 2016. This is a correction to the 0.5% Credit Limit change made earlier.