Income tax withholding. The tax commissioner is authorized to adopt rules requiring employers to file and pay their withholding taxes electronically. Employers that can show good cause for not filing electronically would be able to seek a waiver from these rules. (H.B. 153, L. 2011)
Minimum wages. For 2012, the inflation-adjusted minimum wage increases to $7.70 an hour, up from $7.40. For employers with gross receipts of $283,000 or less, the minimum wage remains $7.25 an hour.