--- title: "December 2024 Compliance Updates: Federal Updates and New State Taxes" description: Everything HR and payroll professionals and employers will need to stay up-to-date, including legislative decisions and developments and more. image: https://blog.proliant.com/hubfs/03%20-%20Blog%20Images/Pre-2023%20Assets%20%5BDo%20Not%20Delete%5D/proliant-compliance-updates.jpg --- [![Proliant - Print Logo - No Strokes](https://blog.proliant.com/hubfs/01%20-%20Website/Logos/Proliant%20-%20Print%20Logo%20-%20No%20Strokes.svg "Proliant - Print Logo - No Strokes")](https://www.proliant.com) [Request Meeting](https://www.proliant.com/request-meeting) ** ** **Payroll** **Talent** **Workforce Management** **Benefits** **Platform** **Integrations** **ProLiant Mobile** Your employees can stay connected. **Anytime, anywhere**. ![proliant-mobile-mockup-mega-menu](https://blog.proliant.com/hubfs/01%20-%20Website/4%20-%20Main%20Pages/Home/proliant-mobile-mockup-mega-menu.png "proliant-mobile-mockup-mega-menu") [![Proliant - Print Logo - No Strokes](https://blog.proliant.com/hubfs/01%20-%20Website/Logos/Proliant%20-%20Print%20Logo%20-%20No%20Strokes.svg "Proliant - Print Logo - No Strokes")](https://www.proliant.com) [Request Meeting](https://www.proliant.com/request-meeting) ** ** **Payroll** **Talent** **Workforce Management** **Benefits** **Platform** **Integrations** **ProLiant Mobile** Your employees can stay connected. **Anytime, anywhere**. ![proliant-mobile-mockup-mega-menu](https://blog.proliant.com/hubfs/01%20-%20Website/4%20-%20Main%20Pages/Home/proliant-mobile-mockup-mega-menu.png "proliant-mobile-mockup-mega-menu") Search **Menu** ** ** [Request Meeting](https://www.proliant.com/request-meeting) ![](https://blog.proliant.com/hubfs/03%20-%20Blog%20Images/Pre-2023%20Assets%20%5BDo%20Not%20Delete%5D/proliant-compliance-updates.jpg) # December 2024 Compliance Updates: Federal Updates and New State Taxes [![ProLiant](https://blog.proliant.com/hubfs/Logos/Color%20Proliant/P%20logo%20Glassdoor.jpg)](https://blog.proliant.com/compliance-updates/author/proliant) Written by [ProLiant](https://blog.proliant.com/compliance-updates/author/proliant) Dec 20, 2024 11:17:00 AM ## **Federal Updates** ### **FUTA Credit Reduction – 2024** States that are charged with a FUTA credit reduction: California, New York & Virgin Islands. ## **New Tax Updates** ### Delaware – Paid Family Leave ETA: Contribution begin January 1, 2025; Benefits begin January 1, 2026                                                                                                                                     Participating in Delaware Paid Leave is mandatory for most businesses with 10 or more employees working in Delaware. The tax code default setup will be the full contribution rate assigned to the employer (0.8% for employers with 25 or more employees; 0.32% for employers with 10-24 employees). If an employer chooses to charge the employee for half of the tax, as permitted by the state, an update will be required to the account. Adjustments to the contribution split must be made within the current quarter. Once the quarter is closed, adjustments to change the split of the contribution will not be available. [Delaware Paid Leave Is Coming - Delaware Department of Labor](https://labor.delaware.gov/delaware-paid-leave-is-coming/) ### Maine – Paid Family Leave ETA: Contribution begin January 1, 2025; Benefits begin May 1, 2026 Employers with 15 or more employees are required to participate in the program. **Contribution** **rate**: 1% 0.5% to the Employees and 0.5% to the Employer. Employers must notify their employees before withholding begins. The default setup will be the split tax as established by the agency. Employer poster: [PaidFamilyMedicalLeave.pdf](https://www.maine.gov/labor/docs/2024/posters/pfml/PaidFamilyMedicalLeave.pdf) **Registration**: January 6th 2025, all employers will be required to register in the Paid Leave Portal. Payroll service providers can be designated during the registration process. [RegisteringforEmployers.pdf](https://www.maine.gov/paidleave/docs/2025/employertutorials/RegisteringforEmployers.pdf) **Employer Guide:** [Employer’s Guide to the Maine Employment Security Law](https://www.maine.gov/paidleave/docs/2024/EmployersGuidetoMainePFMLContributions.pdf) [MDOL: Paid Family and Medical Leave](https://www.maine.gov/paidleave/) ## **State Updates** ### Colorado ### Aurora OPT – repealed Effective 1/01/25 the Aurora CO Occupational Privilege Tax is repealed. The December 2024 and 4th quarter 2024 returns will be the last returns filed. The filings are due Jan. 31, 2025. The city will continue to accept amended returns for any periods prior to January 2025 and refund claims. This tax code will be inactivated as of 12/31/24 on all impacted employers to prevent any 2025 activity. [Taxes - City of Aurora](https://www.auroragov.org/business_services/taxes) ## Virginia #### SUI Rate Virginia has a new administrative fee included in the state unemployment tax rate. The administrative fee will account for 0.05% of the SUI tax contribution. Tax rate notices have been mailed out by the agency this month, December. The administrative fee is not considered part of an employer’s state unemployment taxes and may not be used to calculate an employer’s federal unemployment tax liability, according to the budget amendment. A copy of the budget amendment can be found here: [bgp4](https://aboutbtax.com/bgp4) [Employer Tax Rate Notices for 2025 _ Virginia Employment Commission](https://aboutbtax.com/bgp3) ### About ProLiant *ProLiant puts the human in human resources. 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