About

Last updated October 8, 2026

Employer Facts is a reference for people who run payroll at small US businesses. We collect the wage, tax and labor rules that change by state and city and put them on one page per place. Every figure links to the government page we took it from, with the date it applies from and the date we last checked it.

What we cover

• Minimum wage by state, county and city, including tipped and youth rates and increases already scheduled
• Payroll taxes: unemployment insurance wage bases and new-employer rates, withholding, and local income taxes
• Labor laws: overtime, paid sick leave, final paychecks, pay frequency, breaks and pay transparency
• Hiring steps: new hire reporting, required posters and worker classification tests
• Calculators for paychecks, overtime and the full cost of an employee

What we are not

We are not a government agency, a law firm or a tax adviser. Rules have exceptions we can't cover on every page. When money or legal risk is involved, check the linked official source or ask a professional.

How we make money

Some comparison pages link to payroll and HR software through affiliate programs. Data pages carry no affiliate links. See our affiliate disclosure.