Kentucky

• Effective 1 January 2020, the City of Benton OLF is increasing to 0.6% (from 0.5%).
• Effective 1 January 2020, the Boone County OLF tax limit is increasing to $505.09 (from

  $496.10) and the wage base is increasing to $63,136.00 (from $62,012.00 in 2019). The tax rate will remain unchanged at 0.8%.

• Effective 1 January 2020, the Daviess County OLF rate is increasing to 0.7% (from 0.35%).

• Effective 1 January 2020, the City of Ludlow OLF rate is increasing to 2% (from 1.5%).

Massachusetts

• The Massachusetts Employer Medical Assistance Supplement has not been renewed and will be

  ending on 1 January 2020.

New York

• Effective 1 January 2020, the tax rate for residents and nonresidents is increasing to 0.27%

  (from 0.153%). The annual tax limit is increasing to $196.72 (from $107.97).

  The weekly taxable wage base is increasing to $1,401.17 (or the employee’s total wages for the week, whichever is lesser).