[
  {
    "code": "AL",
    "name": "Alabama",
    "slug": "alabama",
    "summary": "Start with Alabama Revenue for withholding and the labor agency for unemployment and workplace requirements.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://www.revenue.alabama.gov/withholding-tax/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://labor.alabama.gov/uc/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://labor.alabama.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://labor.alabama.gov/wc/"
      },
      {
        "label": "Business registration",
        "url": "https://www.sos.alabama.gov/business-entities"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review.",
      "Access-check limitation (30 September 2026): Labor / workplace standards, Workers’ compensation retained official agency links, but automated reading was blocked or incomplete. Confirm current pages directly before using their procedures."
    ]
  },
  {
    "code": "AK",
    "name": "Alaska",
    "slug": "alaska",
    "summary": "Alaska’s tax division, Labor Standards and Safety, and workers’ compensation office are separate starting points.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://www.tax.alaska.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://labor.alaska.gov/estax/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://labor.alaska.gov/lss/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://labor.alaska.gov/wc/"
      },
      {
        "label": "Business registration",
        "url": "https://www.commerce.alaska.gov/web/cbpl/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "AZ",
    "name": "Arizona",
    "slug": "arizona",
    "summary": "Arizona separates employer tax, unemployment insurance and Industrial Commission workplace obligations.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://azdor.gov/business/withholding-tax"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://des.az.gov/services/employment/unemployment-employer"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://www.azica.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.azica.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://azcc.gov/corporations"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review.",
      "Access-check limitation (30 September 2026): Tax authority retained official agency links, but automated reading was blocked or incomplete. Confirm current pages directly before using their procedures."
    ]
  },
  {
    "code": "AR",
    "name": "Arkansas",
    "slug": "arkansas",
    "summary": "Arkansas payroll research spans Finance and Administration, Workforce Services and the labor and workers’ compensation agencies.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://www.dfa.arkansas.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://dws.arkansas.gov/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://labor.arkansas.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.awcc.state.ar.us/"
      },
      {
        "label": "Business registration",
        "url": "https://www.sos.arkansas.gov/business-commercial-services-bcs"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review.",
      "Access-check limitation (30 September 2026): Tax authority, Unemployment / employer accounts, Labor / workplace standards, Workers’ compensation retained official agency links, but automated reading was blocked or incomplete. Confirm current pages directly before using their procedures."
    ]
  },
  {
    "code": "CA",
    "name": "California",
    "slug": "california",
    "summary": "EDD combines payroll tax administration; DIR covers wage standards, public works and workers’ compensation.",
    "guide": true,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://edd.ca.gov/en/payroll_taxes/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://edd.ca.gov/en/payroll_taxes/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://www.dir.ca.gov/dlse/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.dir.ca.gov/dwc/"
      },
      {
        "label": "Business registration",
        "url": "https://www.sos.ca.gov/business-programs"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "EDD account registration is separate from a worker’s DE 4 certificate, quarterly reporting and payroll deposits.",
      "Check city rules and public-works requirements for the actual worksite."
    ]
  },
  {
    "code": "CO",
    "name": "Colorado",
    "slug": "colorado",
    "summary": "Colorado Revenue handles withholding; Labor and Employment provides employer, wage and workers’ compensation guidance.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://tax.colorado.gov/withholding-tax"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://cdle.colorado.gov/employers"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://cdle.colorado.gov/dlss"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://cdle.colorado.gov/dwc"
      },
      {
        "label": "Business registration",
        "url": "https://www.sos.state.co.us/pubs/business/businessHome.html"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review.",
      "Access-check limitation (30 September 2026): Tax authority, Unemployment / employer accounts, Labor / workplace standards, Workers’ compensation retained official agency links, but automated reading was blocked or incomplete. Confirm current pages directly before using their procedures."
    ]
  },
  {
    "code": "CT",
    "name": "Connecticut",
    "slug": "connecticut",
    "summary": "Connecticut links tax, labor and workers’ compensation services through its official state portal.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://portal.ct.gov/drs"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://portal.ct.gov/dol"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://portal.ct.gov/dol"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://portal.ct.gov/wcc"
      },
      {
        "label": "Business registration",
        "url": "https://business.ct.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "DE",
    "name": "Delaware",
    "slug": "delaware",
    "summary": "Delaware Revenue and Labor provide the payroll and workplace starting points; corporate filing is separate.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://revenue.delaware.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://labor.delaware.gov/divisions/unemployment-insurance/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://labor.delaware.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://labor.delaware.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://corp.delaware.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "The workers’ compensation link uses Delaware Labor’s authoritative hub; choose Industrial Affairs / Workers’ Compensation there."
    ]
  },
  {
    "code": "DC",
    "name": "District of Columbia",
    "slug": "district-of-columbia",
    "summary": "The District has its own tax, employment-services and business-licensing agencies, separate from neighboring states.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://otr.cfo.dc.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://does.dc.gov/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://does.dc.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://does.dc.gov/page/workers-compensation-legal-process-general-information"
      },
      {
        "label": "Business registration",
        "url": "https://dlcp.dc.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "FL",
    "name": "Florida",
    "slug": "florida",
    "summary": "Florida has no personal income tax, but reemployment tax, new-hire reporting and construction insurance still need attention.",
    "guide": true,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://floridarevenue.com/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://floridarevenue.com/taxes/taxesfees/Pages/reemployment.aspx"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://www.floridajobs.org/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.myfloridacfo.com/division/wc"
      },
      {
        "label": "Business registration",
        "url": "https://dos.fl.gov/sunbiz/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Reemployment tax is employer-paid; it is not a worker payroll deduction.",
      "Construction has its own workers’ compensation coverage rules; a general business headcount rule is insufficient.",
      "Access-check limitation (30 September 2026): Labor / workplace standards retained official agency links, but automated reading was blocked or incomplete. Confirm current pages directly before using their procedures."
    ]
  },
  {
    "code": "GA",
    "name": "Georgia",
    "slug": "georgia",
    "summary": "Georgia Revenue, Labor and the State Board of Workers’ Compensation cover different parts of employer setup.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://dor.georgia.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://dol.georgia.gov/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://dol.georgia.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://sbwc.georgia.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://sos.ga.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "HI",
    "name": "Hawaii",
    "slug": "hawaii",
    "summary": "Hawaii separates tax, unemployment and disability compensation guidance across its official departments.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://tax.hawaii.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://labor.hawaii.gov/ui/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://labor.hawaii.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://labor.hawaii.gov/dcd/"
      },
      {
        "label": "Business registration",
        "url": "https://cca.hawaii.gov/breg/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "ID",
    "name": "Idaho",
    "slug": "idaho",
    "summary": "Idaho’s Tax Commission, Department of Labor and Industrial Commission provide the main employer research routes.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://tax.idaho.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://www.labor.idaho.gov/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://www.labor.idaho.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://iic.idaho.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://sos.idaho.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "IL",
    "name": "Illinois",
    "slug": "illinois",
    "summary": "Illinois separates tax, employment security, labor standards and workers’ compensation administration.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://tax.illinois.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://ides.illinois.gov/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://labor.illinois.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://iwcc.illinois.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://www.ilsos.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "IN",
    "name": "Indiana",
    "slug": "indiana",
    "summary": "Indiana employers use separate Revenue, Workforce Development, Labor and Workers’ Compensation Board resources.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://www.in.gov/dor/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://www.in.gov/dwd/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://www.in.gov/dol/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.in.gov/wcb/"
      },
      {
        "label": "Business registration",
        "url": "https://www.in.gov/sos/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "IA",
    "name": "Iowa",
    "slug": "iowa",
    "summary": "Iowa Revenue and Workforce Development cover tax and unemployment; DIAL provides workplace and licensing resources.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://revenue.iowa.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://workforce.iowa.gov/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://dial.iowa.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://dial.iowa.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://sos.iowa.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "KS",
    "name": "Kansas",
    "slug": "kansas",
    "summary": "Kansas Revenue and Labor are the starting points for tax, unemployment and workplace research.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://www.ksrevenue.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://www.dol.ks.gov/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://www.dol.ks.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.dol.ks.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://www.sos.ks.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review.",
      "Access-check limitation (30 September 2026): Unemployment / employer accounts, Labor / workplace standards, Workers’ compensation retained official agency links, but automated reading was blocked or incomplete. Confirm current pages directly before using their procedures."
    ]
  },
  {
    "code": "KY",
    "name": "Kentucky",
    "slug": "kentucky",
    "summary": "Kentucky Revenue, Career Center and Education and Labor Cabinet provide distinct employer resources.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://revenue.ky.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://kcc.ky.gov/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://elc.ky.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://elc.ky.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://www.sos.ky.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review.",
      "Access-check limitation (30 September 2026): Labor / workplace standards, Workers’ compensation retained official agency links, but automated reading was blocked or incomplete. Confirm current pages directly before using their procedures."
    ]
  },
  {
    "code": "LA",
    "name": "Louisiana",
    "slug": "louisiana",
    "summary": "Louisiana Revenue and Louisiana Works provide tax, workforce and workers’ compensation guidance.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://revenue.louisiana.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://www.laworks.net/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://www.laworks.net/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.laworks.net/WorkersComp/OWC_MainMenu.asp"
      },
      {
        "label": "Business registration",
        "url": "https://www.sos.la.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "ME",
    "name": "Maine",
    "slug": "maine",
    "summary": "Maine Revenue Services, Labor and the Workers’ Compensation Board are separate authorities.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://www.maine.gov/revenue/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://www.maine.gov/labor/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://www.maine.gov/labor/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.maine.gov/wcb/"
      },
      {
        "label": "Business registration",
        "url": "https://www.maine.gov/sos/corporations-commissions/corporations-business-services"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "MD",
    "name": "Maryland",
    "slug": "maryland",
    "summary": "Maryland’s Comptroller, Labor department, compensation commission and business registry cover different obligations.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://www.marylandtaxes.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://labor.maryland.gov/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://labor.maryland.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.wcc.state.md.us/"
      },
      {
        "label": "Business registration",
        "url": "https://dat.maryland.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "MA",
    "name": "Massachusetts",
    "slug": "massachusetts",
    "summary": "Massachusetts separates revenue, unemployment assistance, labor standards and industrial accidents administration.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://www.mass.gov/orgs/massachusetts-department-of-revenue"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://www.mass.gov/orgs/department-of-unemployment-assistance"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://www.mass.gov/orgs/department-of-labor-standards"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.mass.gov/orgs/department-of-industrial-accidents"
      },
      {
        "label": "Business registration",
        "url": "https://www.sec.state.ma.us/divisions/corporations/corporations.htm"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review.",
      "Access-check limitation (30 September 2026): Tax authority, Unemployment / employer accounts, Labor / workplace standards, Workers’ compensation retained official agency links, but automated reading was blocked or incomplete. Confirm current pages directly before using their procedures."
    ]
  },
  {
    "code": "MI",
    "name": "Michigan",
    "slug": "michigan",
    "summary": "Michigan Treasury and LEO provide tax, unemployment, wage and disability compensation resources.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://www.michigan.gov/taxes"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://www.michigan.gov/leo/bureaus-agencies/uia"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://www.michigan.gov/leo/bureaus-agencies/ber/wage-and-hour"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.michigan.gov/leo/bureaus-agencies/wdca"
      },
      {
        "label": "Business registration",
        "url": "https://www.michigan.gov/lara/bureau-list/cscl"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "MN",
    "name": "Minnesota",
    "slug": "minnesota",
    "summary": "Minnesota Revenue, Unemployment Insurance and Labor and Industry are the core employer research sources.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://www.revenue.state.mn.us/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://www.uimn.org/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://www.dli.mn.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.dli.mn.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://www.sos.state.mn.us/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "MS",
    "name": "Mississippi",
    "slug": "mississippi",
    "summary": "Mississippi Revenue, Employment Security and the Workers’ Compensation Commission are distinct starting points.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://www.dor.ms.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://mdes.ms.gov/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://mdes.ms.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.mwcc.ms.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://www.sos.ms.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review.",
      "Access-check limitation (30 September 2026): Workers’ compensation retained official agency links, but automated reading was blocked or incomplete. Confirm current pages directly before using their procedures."
    ]
  },
  {
    "code": "MO",
    "name": "Missouri",
    "slug": "missouri",
    "summary": "Missouri Revenue handles tax; Labor provides employment security and workers’ compensation guidance.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://dor.mo.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://labor.mo.gov/des"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://labor.mo.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://labor.mo.gov/dwc"
      },
      {
        "label": "Business registration",
        "url": "https://www.sos.mo.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "MT",
    "name": "Montana",
    "slug": "montana",
    "summary": "Montana Revenue, Unemployment Insurance and Employment Standards provide the main tax and labor routes.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://mtrevenue.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://uid.dli.mt.gov/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://erd.dli.mt.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://erd.dli.mt.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://sosmt.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "NE",
    "name": "Nebraska",
    "slug": "nebraska",
    "summary": "Nebraska Revenue, Labor and the Workers’ Compensation Court provide separate employer resources.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://revenue.nebraska.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://dol.nebraska.gov/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://dol.nebraska.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.newcc.gov/home"
      },
      {
        "label": "Business registration",
        "url": "https://sos.nebraska.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "NV",
    "name": "Nevada",
    "slug": "nevada",
    "summary": "Nevada separates taxation, employment security, labor standards and workers’ compensation administration.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://tax.nv.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://detr.nv.gov/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://labor.nv.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://dir.nv.gov/WCS/WCS/"
      },
      {
        "label": "Business registration",
        "url": "https://www.nvsos.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "NH",
    "name": "New Hampshire",
    "slug": "new-hampshire",
    "summary": "New Hampshire’s Revenue, Employment Security and Labor agencies provide distinct employer research routes.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://www.revenue.nh.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://www.nhes.nh.gov/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://www.nh.gov/labor/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.nh.gov/labor/"
      },
      {
        "label": "Business registration",
        "url": "https://www.sos.nh.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review.",
      "Access-check limitation (30 September 2026): Tax authority, Unemployment / employer accounts, Labor / workplace standards, Workers’ compensation, Business registration retained official agency links, but automated reading was blocked or incomplete. Confirm current pages directly before using their procedures."
    ]
  },
  {
    "code": "NJ",
    "name": "New Jersey",
    "slug": "new-jersey",
    "summary": "New Jersey employer accounts, taxation and workers’ compensation guidance sit in different state divisions.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://www.nj.gov/treasury/taxation/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://www.nj.gov/labor/ea/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://www.nj.gov/labor/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.nj.gov/labor/workerscompensation/"
      },
      {
        "label": "Business registration",
        "url": "https://www.nj.gov/treasury/revenue/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "NM",
    "name": "New Mexico",
    "slug": "new-mexico",
    "summary": "New Mexico Taxation and Revenue, Workforce Solutions and Workers’ Compensation are separate authorities.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://www.tax.newmexico.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://www.dws.state.nm.us/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://www.dws.state.nm.us/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://workerscomp.nm.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://www.sos.nm.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review.",
      "Access-check limitation (30 September 2026): Unemployment / employer accounts, Labor / workplace standards retained official agency links, but automated reading was blocked or incomplete. Confirm current pages directly before using their procedures."
    ]
  },
  {
    "code": "NY",
    "name": "New York",
    "slug": "new-york",
    "summary": "New York links employer registration, withholding and unemployment reporting; construction classification needs separate review.",
    "guide": true,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://www.tax.ny.gov/bus/wt/wtidx.htm"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://dol.ny.gov/unemployment-insurance-assistance"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://dol.ny.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.wcb.ny.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://dos.ny.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Construction workers have a specific Fair Play Act classification framework.",
      "New York City and Yonkers withholding applicability needs a separate residence/worksite check."
    ]
  },
  {
    "code": "NC",
    "name": "North Carolina",
    "slug": "north-carolina",
    "summary": "North Carolina Revenue, Employment Security, Labor and the Industrial Commission cover different obligations.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://www.ncdor.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://www.des.nc.gov/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://www.labor.nc.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.ic.nc.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://www.sosnc.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "ND",
    "name": "North Dakota",
    "slug": "north-dakota",
    "summary": "North Dakota uses Job Service for unemployment and Workforce Safety & Insurance for compensation information.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://www.tax.nd.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://www.jobsnd.com/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://www.nd.gov/labor/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.workforcesafety.com/"
      },
      {
        "label": "Business registration",
        "url": "https://www.sos.nd.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "OH",
    "name": "Ohio",
    "slug": "ohio",
    "summary": "Ohio’s employer unemployment portal is The SOURCE. Tax, labor and compensation resources require separate checks.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://content.govdelivery.com/accounts/OHTAX/bulletins/4093e65"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://thesource.jfs.ohio.gov/employer.html"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://www.dol.gov/agencies/whd/state/contacts"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://info.bwc.ohio.gov/forms-and-publications/froi"
      },
      {
        "label": "Business registration",
        "url": "https://www.ohiosos.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Ohio agency landing pages returned access errors during checking. The directory uses the official tax bulletin, The SOURCE, a federal state-agency directory and an official BWC resource as alternative entry points.",
      "Access-check limitation (30 September 2026): Labor / workplace standards retained official agency links, but automated reading was blocked or incomplete. Confirm current pages directly before using their procedures."
    ]
  },
  {
    "code": "OK",
    "name": "Oklahoma",
    "slug": "oklahoma",
    "summary": "Oklahoma separates the Tax Commission, Employment Security Commission, Labor and Workers’ Compensation Commission.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://oklahoma.gov/tax.html"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://oklahoma.gov/oesc.html"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://oklahoma.gov/labor.html"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.wcc.ok.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://www.sos.ok.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review.",
      "Access-check limitation (30 September 2026): Workers’ compensation retained official agency links, but automated reading was blocked or incomplete. Confirm current pages directly before using their procedures."
    ]
  },
  {
    "code": "OR",
    "name": "Oregon",
    "slug": "oregon",
    "summary": "Oregon tax, employment, labor standards and workers’ compensation resources are administered separately.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://www.oregon.gov/dor/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://www.oregon.gov/employ/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://www.oregon.gov/boli/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://wcd.oregon.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://sos.oregon.gov/business/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "PA",
    "name": "Pennsylvania",
    "slug": "pennsylvania",
    "summary": "Pennsylvania separates state withholding, unemployment and local payroll taxes; worksite and residence both matter.",
    "guide": true,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/employer-withholding"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://www.pa.gov/agencies/dli/resources/forms-and-documents/unemployment-compensation"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://www.pa.gov/agencies/dli"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.pa.gov/agencies/dli"
      },
      {
        "label": "Business registration",
        "url": "https://www.pa.gov/agencies/dos"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "State withholding registration does not register the employer with a local EIT/LST tax collector.",
      "Use actual residence and worksite addresses to identify local tax codes; mobile assignments require additional review."
    ]
  },
  {
    "code": "RI",
    "name": "Rhode Island",
    "slug": "rhode-island",
    "summary": "Rhode Island Taxation and Labor and Training provide the main employer payroll and workplace resources.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://tax.ri.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://dlt.ri.gov/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://dlt.ri.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://dlt.ri.gov/workers-compensation"
      },
      {
        "label": "Business registration",
        "url": "https://www.sos.ri.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "SC",
    "name": "South Carolina",
    "slug": "south-carolina",
    "summary": "South Carolina separates Revenue, Employment and Workforce, Labor Licensing and Regulation, and workers’ compensation.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://dor.sc.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://dew.sc.gov/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://llr.sc.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://wcc.sc.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://sos.sc.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review.",
      "Access-check limitation (30 September 2026): Unemployment / employer accounts retained official agency links, but automated reading was blocked or incomplete. Confirm current pages directly before using their procedures."
    ]
  },
  {
    "code": "SD",
    "name": "South Dakota",
    "slug": "south-dakota",
    "summary": "South Dakota’s Labor and Regulation department provides reemployment assistance and compensation resources.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://dor.sd.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://dlr.sd.gov/ra/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://dlr.sd.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://dlr.sd.gov/workers_compensation/"
      },
      {
        "label": "Business registration",
        "url": "https://sdsos.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "TN",
    "name": "Tennessee",
    "slug": "tennessee",
    "summary": "Tennessee Revenue and Labor and Workforce Development provide the employer research starting points.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://www.tn.gov/revenue.html"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://www.tn.gov/workforce.html"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://www.tn.gov/workforce.html"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.tn.gov/workforce/injuries-at-work.html"
      },
      {
        "label": "Business registration",
        "url": "https://sos.tn.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review.",
      "Access-check limitation (30 September 2026): Business registration retained official agency links, but automated reading was blocked or incomplete. Confirm current pages directly before using their procedures."
    ]
  },
  {
    "code": "TX",
    "name": "Texas",
    "slug": "texas",
    "summary": "Texas has no personal income tax, but employer unemployment, wage rules, new-hire reporting and insurance checks remain.",
    "guide": true,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://comptroller.texas.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://www.twc.texas.gov/programs/unemployment-tax"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://www.twc.texas.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.tdi.texas.gov/wc/"
      },
      {
        "label": "Business registration",
        "url": "https://www.sos.state.tx.us/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "No state personal income tax does not remove unemployment-tax or new-hire obligations.",
      "TWC announced a 2026 move from UTR/UTS to TxUS. On 30 September 2026, its live transition page blocked automated reading; current portal rollout remains unconfirmed. Follow TWC’s official entry point.",
      "Access-check limitation (30 September 2026): Unemployment / employer accounts, Labor / workplace standards retained official agency links, but automated reading was blocked or incomplete. Confirm current pages directly before using their procedures."
    ]
  },
  {
    "code": "UT",
    "name": "Utah",
    "slug": "utah",
    "summary": "Utah Tax Commission, Workforce Services and Labor Commission cover different employer obligations.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://tax.utah.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://jobs.utah.gov/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://laborcommission.utah.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://laborcommission.utah.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://corporations.utah.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review.",
      "Access-check limitation (30 September 2026): Tax authority retained official agency links, but automated reading was blocked or incomplete. Confirm current pages directly before using their procedures."
    ]
  },
  {
    "code": "VT",
    "name": "Vermont",
    "slug": "vermont",
    "summary": "Vermont Taxes and Labor provide payroll, unemployment and workplace guidance; business registration is separate.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://tax.vermont.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://labor.vermont.gov/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://labor.vermont.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://labor.vermont.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://sos.vermont.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "VA",
    "name": "Virginia",
    "slug": "virginia",
    "summary": "Virginia separates tax, employment commission, labor standards and workers’ compensation administration.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://www.tax.virginia.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://www.vec.virginia.gov/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://doli.virginia.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://workcomp.virginia.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://www.scc.virginia.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "WA",
    "name": "Washington",
    "slug": "washington",
    "summary": "Washington Revenue, Employment Security and Labor & Industries provide distinct employer services.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://dor.wa.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://esd.wa.gov/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://www.lni.wa.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.lni.wa.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://www.sos.wa.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "WV",
    "name": "West Virginia",
    "slug": "west-virginia",
    "summary": "West Virginia Tax, WorkForce, Labor and Insurance agencies provide different parts of employer guidance.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://tax.wv.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://workforcewv.org/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://labor.wv.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://www.wvinsurance.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://sos.wv.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "WI",
    "name": "Wisconsin",
    "slug": "wisconsin",
    "summary": "Wisconsin Revenue and Workforce Development provide tax, unemployment, labor standards and compensation guidance.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://www.revenue.wi.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://dwd.wisconsin.gov/ui/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://dwd.wisconsin.gov/er/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://dwd.wisconsin.gov/wc/"
      },
      {
        "label": "Business registration",
        "url": "https://dfi.wi.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  },
  {
    "code": "WY",
    "name": "Wyoming",
    "slug": "wyoming",
    "summary": "Wyoming’s Revenue, Workforce Services and Secretary of State provide the employer research starting points.",
    "guide": false,
    "links": [
      {
        "label": "Tax authority",
        "url": "https://revenue.wyo.gov/"
      },
      {
        "label": "Unemployment / employer accounts",
        "url": "https://dws.wyo.gov/"
      },
      {
        "label": "Labor / workplace standards",
        "url": "https://dws.wyo.gov/"
      },
      {
        "label": "Workers’ compensation",
        "url": "https://dws.wyo.gov/"
      },
      {
        "label": "Business registration",
        "url": "https://sos.wyo.gov/"
      }
    ],
    "checkedAt": "2026-09-30",
    "notes": [
      "Confirm the actual employer, worksite, worker residence and assignment dates before deciding which registrations or rules apply.",
      "Where two topics share a link, use that agency’s topic navigation; the hub is not a substitute for a project-specific review."
    ]
  }
]