March 2026 Compliance Updates: New State Taxes, Federal Updates, & More

New Tax Updates

Maryland - Paid Family Leave

DELAYED: Contributions have been delayed until January 1, 2027 with benefits to begin January 1, 2028. This was confirmed through an agency newsletter received 4/08/2025 that confirmed the final bill passed to delay the start of this tax.

Paid Family and Medical Leave

State Updates

Minnesota

Mandated Savings Program

Minnesota Secure Choice is a state-sponsored retirement savings program that launched a pilot program in January 2026. As the program begins its first wave of enrollment, employers should note:

• Mandatory participation: Enrollment is required for all Minnesota businesses with 5+ employees that do not already offer a retirement program.
• Administrative responsibility: Employers are responsible for registering with Secure Choice, maintaining accurate employee eligibility data, and facilitating the necessary payroll deductions.
• You have alternatives: For those who do not want to use the state-sponsored program, they can pursue options with a different provider.

Secure Choice operates as a state-sponsored IRA program facilitated through payroll deductions. Employers that do not offer a qualified retirement plan must enroll and set up Roth IRA accounts for all eligible Minnesota employees.

Employees will be automatically enrolled, but may choose to:

• Contribute on a pre-tax or Roth basis (if allowed when the program launches)
• Opt out of participation
• Change their contribution rate or select alternative investment options from the available fund lineup

Below is the current enrollment schedule:

Employer Registration Phases

Minnesota Secure Choice Retirement Program / Secure Choice Retirement Board (SCRB)

Ohio

SUI – Surcharge Assessment fee

Effective January 1, 2026, a Technology and Customer Service Fee (surcharge) applies to contributory and reimbursing nonprofit employers. For contributory employers, this surcharge is 0.15% of SUI covered wages per employee. Per the agency, the surcharge is included in the Employer’s assigned tax rate. This fee is not considered an unemployment contribution. Therefore, it will not be reported to the IRS when certifying unemployment insurance payments.

The funds collected through this fee will be directly invested in key areas:

• A modernized unemployment benefit system, with cloud-based technology, user-friendly notifications, and streamlined processes for both employers and claimants. The new system will replace our 20-year-old legacy system.
• More self-service tools for improved communications and easier claim management.
• Improved cybersecurity measures, with fraud tools and advanced data analytics to continue to protect your data and ensure a safe and secure digital environment.

Contribution Rates | Job and Family Services

Oregon

Pay Transparency Law

Effective January 1, 2026, the state requires employers to provide detailed written explanations of payroll codes, deductions, and pay rates to all new employees at the time of hire. Oregon employers must provide comprehensive payroll transparency to new hires. This includes detailed written explanations of the employer’s established pay period, all earnings and deductions, payroll codes used for pay rates and deductions with clear definitions, all pay rates and benefit deductions that apply or may apply to the employee, and any employer-provided benefits that may appear on pay stubs.