The 18 dated items on this page come from seven states and the federal government. Ten start in January 2027 or cover all of calendar year 2027. The biggest, in our view, are Washington’s noncompete ban on June 30, 2027, higher overtime exemption salaries in three states on January 1, and the start of Maryland paid leave contributions and Connecticut’s wider paid sick leave.
Federal dates are narrower. The 2026 Form W-2 is due February 1, 2027. The final Roth catch-up regulations generally apply from taxable years beginning after December 31, 2026, though the Roth requirement already applies to 2026 catch-up contributions. The FTC’s noncompete rule is not in effect, and OSHA’s heat rule is still a proposal.
Minimum wage rates, pay transparency rules and AI hiring laws each have their own page: Minimum Wage by State 2027, US Pay Transparency Laws 2027 and AI Hiring Laws 2027. The section “What we could not confirm” lists the gaps. Eight states are on that list because we did not check them.
All 18 dates on this pageIn date order, each with who it affects, what to do and the source
January 2027In 64 days9 changes
California overtime exemption salary threshold rises to $72,384
California's Department of Industrial Relations says that beginning January 1, 2027 an employee must earn an annual salary of at least $72,384 to meet the salary part of an overtime exemption. The department shows the calculation as the $17.40 minimum wage times 2 times 40 hours a week times 52 weeks.
- Who
- California employers that treat salaried employees as exempt from overtime
- Do
- Compare each exempt California employee's annual salary with $72,384. Raise pay or make the role overtime eligible by January 1, 2027. Duties tests still apply.
Connecticut paid sick leave extends to employers with 1 or more employees
Connecticut paid sick leave covers employers with 1 or more employees in Connecticut starting January 1, 2027. Employers with 11 or more employees have been covered since January 1, 2026. The FAQ excludes self-employed individuals and seasonal employees who work 120 days or less in any year.
- Who
- Connecticut employers with 1 or more employees, including those with fewer than 11
- Do
- If you have fewer than 11 Connecticut employees, add paid sick leave to your policies and payroll before January 1, 2027. Covered employees accrue 1 hour for every 30 hours worked, up to 40 hours a year.
Final Roth catch-up regulations apply
Treasury and IRS final regulations on catch-up contributions generally apply to contributions in taxable years beginning after December 31, 2026. A reasonable, good faith interpretation standard applies before then. The Roth requirement covers catch-up eligible participants whose wages from the plan sponsor for the preceding calendar year exceeded $145,000, indexed for cost of living. The Roth requirement already applies to 2026 catch-up contributions: IRS Notice 2025-67 sets the wage threshold at $150,000 on 2025 wages.
- Who
- Employers, plan administrators and recordkeepers that handle catch-up contributions
- Do
- Ask your recordkeeper which participants exceeded the indexed wage threshold on 2026 wages, and confirm plan rules and payroll coding treat their 2027 catch-up contributions as Roth contributions.
Maine overtime exemption salary threshold rises to $905.79 a week
Maine's Department of Labor says that starting January 1, 2027 the minimum salary for salaried workers exempt from overtime will be $905.79 a week, or $47,101.08 a year. The department notes that salary is only one factor and that duties also count.
- Who
- Maine employers that treat salaried employees as exempt from overtime
- Do
- Compare each exempt Maine employee's pay with $905.79 a week. Raise pay or make the role overtime eligible by January 1, 2027.
Maryland FAMLI contributions begin
Maryland employers start collecting employee Family and Medical Leave Insurance (FAMLI) contributions through payroll deductions in January 2027. MD Labor set the initial rate at 0.9% of wages up to the Social Security wage cap, split equally between employers and employees (0.45% each). Employers with fewer than 15 employees in total, counting those outside Maryland, remit only 50% of the rate.
- Who
- Maryland employers and their employees
- Do
- Comply with FAMLI if you have even 1 Maryland employee. Withhold up to 0.45% of wages from employee pay (half of the 0.9% rate) starting January 2027, and plan for the first remittance on April 30, 2027.
New York Paid Family Leave contribution set at 0.452%
The New York Department of Financial Services set the 2027 employee Paid Family Leave contribution at 0.452% of wages, with an annual maximum of $451.81, for coverage beginning January 1, 2027.
- Who
- New York employers and employees covered by Paid Family Leave
- Do
- Set payroll withholding to 0.452% of wages from the first 2027 pay period and cap each employee at $451.81 for the year.
Social Security taxable maximum is $192,300 for 2027
SSA's notice in the Federal Register on October 26, 2026 (91 FR 67380) states that the OASDI contribution and benefit base is $192,300 for remuneration paid in 2027, up from the current base of $184,500. The 6.2% Social Security (OASDI) tax applies to earnings up to that amount.
Fri, Jan 1 to Fri, Dec 31, 2027
- Who
- All US employers and employees paying Social Security tax
- Do
- Set the 2027 Social Security wage base to $192,300 in payroll systems before the first 2027 pay run.
Washington Paid Family and Medical Leave premium rises to 1.2%
Washington's Employment Security Department announced a 2027 Paid Family and Medical Leave premium rate of 1.2%, up from 1.13% in 2026. Employers pay 29.3% of the total premium and employees pay 70.7%. Employers the department classifies as having fewer than 50 employees need not pay the employer portion unless they choose to.
- Who
- Washington employers and employees covered by Paid Family and Medical Leave
- Do
- Update payroll to the 1.2% total premium from January 1, 2027, with employers at 29.3% and employees at 70.7%. Employers with fewer than 50 employees must still collect the employee premium or pay it on employees' behalf. Keep the 2026 rate and split for Q3 and Q4 2026 reporting.
Washington overtime exemption salary thresholds rise
Washington's salary thresholds for overtime exempt workers take effect January 1, 2027: $1,595.70 a week for employers with 1 to 50 employees (2.25 times the state minimum wage) and $1,773 a week for employers with 51 or more (2.5 times). L&I says the 2027 state minimum wage will be $17.73.
- Who
- Washington employers that treat salaried workers as overtime exempt
- Do
- Compare each salaried exempt employee in Washington with the threshold for your employer size. Raise pay to at least $1,595.70 a week (1 to 50 employees) or $1,773 a week (51 or more) by January 1, 2027, or pay overtime.
Q1 2027Day not set1 change
Minnesota Paid Leave premium stays at 0.88%
Minnesota's Department of Employment and Economic Development announced that the Paid Leave premium rate for 2027 stays at 0.88% of covered wages.
- Who
- Minnesota employers and employees covered by Paid Leave
- Do
- Keep Minnesota Paid Leave premiums at 0.88% of covered wages through 2027.
February 2027In 95 days2 deadlines
California annual workplace rights notice due
California's Workplace Know Your Rights Act requires employers to give workers a yearly written notice by February 1. The 2027 deadline is Monday, February 1, 2027. The notice goes to all workers regardless of immigration status.
- Who
- California employers
- Do
- Give every worker the written workplace rights notice by February 1, 2027, as Labor Code sections 1550 to 1559 require each year.
Forms W-2 for 2026 due February 1, 2027
Employers must file Copy A with the SSA by February 1, 2027, and generally must furnish Copies B, C and 2 of Form W-2 to employees by then. January 31 falls on a Sunday. The 2026 form adds Box 12 codes TT and TP and Box 14b. Employers required to file at least 10 information returns must e-file.
- Who
- Employers that issue Forms W-2 for 2026 wages
- Do
- Make sure payroll can report qualified overtime in Box 12 code TT, cash tips in code TP and Treasury Tipped Occupation Codes in Box 14b on 2026 forms.
April 2027In 183 days1 deadline
First Maryland FAMLI remittance due
The Maryland FAMLI employer page shows the first contribution payment, covering wages paid January 1 to March 31, 2027, due Friday, April 30, 2027. Payments for later quarters are due July 31, October 31 and January 31.
- Who
- Maryland employers collecting FAMLI contributions
- Do
- Remit the first FAMLI contributions by April 30, 2027, and submit the quarterly wage and hour report through the FAMLI portal.
June 2027In 244 days1 change
Washington noncompete ban takes effect
Chapter 149, Laws of 2026 voids noncompetition covenants as the act defines them, regardless of when they were signed, and limits nonsolicitation agreements to the act's definition. The act takes effect Wednesday, June 30, 2027. It excludes, among others, confidentiality agreements, trade secret covenants, franchisee covenants and covenants tied to a sale of a business interest of 1 percent or more.
- Who
- Washington employers, and employees or independent contractors bound by noncompetes
- Do
- Audit Washington worker agreements before June 30, 2027. Remove noncompete clauses that fall outside the statutory exclusions, and keep nonsolicitation terms within the definition (the customer branch must expire within 18 months after employment ends).
July 2027Day not set1 deadline
Maryland employers start FAMLI employee notices
The Maryland FAMLI employer page says all employers must notify employees about paid family and medical leave starting July 2027, six months before benefits become available, and again when an employee is hired. The FAMLI Division will create sample notices.
- Who
- Maryland employers
- Do
- Prepare the FAMLI employee notice before July 2027 and add it to onboarding.
October 2027In 337 days1 deadline
Washington noncompete notice deadline
By Friday, October 1, 2027, a Washington employer must make reasonable efforts to give written notice to all current and former employees and independent contractors whose noncompetition covenant is still within its effective time period that the covenant is void and unenforceable.
- Who
- Washington employers with current or former employees or independent contractors bound by a noncompete
- Do
- List everyone whose noncompete has not yet run out, including former workers, and send the written notice. The act sets the deadline at October 1, 2027 and takes effect June 30, 2027.
November 2027In 368 days2 deadlines
Maryland FAMLI 2028 contribution rate due by November 1, 2027
Section 8.3-601(d)(1) of the Maryland Labor and Employment Article says that on or before November 1 each year, beginning in 2027, the Secretary shall set the total rate of contribution for the following January 1. For 2028 that deadline is November 1, 2027.
- Who
- Maryland employers and their employees
- Do
- Watch for the 2028 rate by November 1, 2027 and update payroll for January 2028 wages.
New York Clean Slate sealing deadline for older convictions
New York's Clean Slate Act has the Office of Court Administration ensure that sealing of eligible convictions entered on or before the effective date is complete no later than three years after the act took effect. The act was signed November 16, 2023 (chapter 631) and took effect one year later, which puts the deadline at Tuesday, November 16, 2027. Sex offenses, class A felonies other than those in Article 220 of the Penal Law, a pending New York charge and current probation or parole supervision block eligibility.
- Who
- Anyone requesting New York criminal history records, including employers and background check vendors
- Do
- Expect more New York convictions to be sealed by November 16, 2027. Confirm your background check vendor and hiring steps do not use sealed records outside the listed exceptions.
Paid leave rates and start dates for 2027
| State and program | 2027 figure | Starts | Next update |
|---|---|---|---|
| Washington, Paid Family and Medical Leave | 1.2% total premium, up from 1.13%; employers pay 29.3%, employees 70.7% | January 1, 2027 | Recalculated each October |
| New York, Paid Family Leave | Employee contribution of 0.452% of wages, annual maximum $451.81 | Coverage beginning January 1, 2027 | Not stated |
| Minnesota, Paid Leave | 0.88% of covered wages, unchanged from 2026 | 2027, no day stated | Not stated |
| Maryland, FAMLI | 0.9% of wages up to the Social Security wage cap, 0.45% each for employer and employee | January 2027 | 2028 rate due by November 1, 2027 |
| Connecticut, paid sick leave | Employers with 1 or more employees | January 1, 2027 | Not applicable |
| California, State Disability Insurance | No 2027 rate on the EDD page; the 2026 rate is 1.3% | Not stated | Not stated |
“Not stated” means the page we read gives no date.
Maryland’s 0.9% is the combined rate. The state page splits it 0.45% each and lets employers withhold up to 50% of the rate from paychecks, so an employee deduction of 0.9% is wrong. Employers with fewer than 15 employees in total, Maryland and out-of-state staff together, remit only 50% of the rate. The first payment covers wages paid January 1 to March 31 and is due Friday, April 30, 2027. The page lists later due dates of July 31 and October 31, which fall on a Saturday and a Sunday in 2027, and the page gives no weekend rule. Ask FAMLI how it treats them, or pay the Friday before (July 30 and October 29). Employee notices start in July 2027, six months before benefits become available, and the state says leave can begin January 1, 2028.
Get legal advice if
- You are a Maryland employer with fewer than 15 employees in total
Washington’s Employment Security Department released the 2027 rate on October 16, 2026. Employers the department classifies as having fewer than 50 employees need not pay the employer portion unless they choose to, and the department calculates business size each September 30. They must still collect the employee premium or pay it on employees’ behalf. The release says Second Substitute House Bill 2345 changes how contributions are distributed between family and medical leave premiums from January 1, 2027.
Employers with 11 or more Connecticut employees have been covered since January 1, 2026, so the January 1, 2027 change lands on employers with 10 or fewer.
Check California’s EDD page for a 2027 State Disability Insurance rate before your first January payroll.
Washington’s noncompete ban takes effect June 30, 2027
Chapter 149, Laws of 2026 takes effect on Wednesday, June 30, 2027. From the effective date, noncompetition covenants as the act defines them are void and unenforceable, whenever they were signed. The act covers employees and independent contractors. We found no exception in its text based on employer size or the worker’s pay.
The definition excludes confidentiality agreements and covenants that bar use or disclosure of trade secrets or inventions. It also excludes franchisee covenants that comply with RCW 19.100.020(1) and certain agreements to repay out-of-pocket educational expenses. A covenant by someone buying or selling the goodwill of a business is excluded only if the signer acquires or disposes of an ownership interest of one percent or more of the business.
Nonsolicitation survives in a narrow form. The act lets an agreement bar a departing employee from soliciting other employees to leave. It also lets an agreement bar soliciting current or prospective customers, patients or clients, but only those with whom the employee established or substantially developed a direct relationship through the job. That customer branch requires the bar to expire no later than 18 months after employment ends, and the branch on soliciting employees states no limit. An agreement that directly or indirectly bars accepting or transacting business with a customer is not a nonsolicitation agreement.
By October 1, 2027, an employer must make reasonable efforts to give written notice to all current and former employees and independent contractors whose noncompete is still within its effective period that it is void and unenforceable. A violator owes the greater of actual damages or a $5,000 statutory penalty, plus reasonable attorneys’ fees, expenses and costs. We would send the notice in July.
The FTC’s page, updated April 20, 2026, says “The Noncompete Rule is not in effect and it is not enforceable.” A district court stopped the FTC from enforcing the rule on August 20, 2024. On September 5, 2025 the FTC took steps to dismiss its appeal in the Fifth Circuit. An FTC final rule of February 12, 2026 removes the Noncompete Rule from the Code of Federal Regulations. Washington is the only state noncompete change we verified for 2027.
Get legal advice if
- Your Washington agreements mix a noncompete with a sale of business or franchise term
- A customer restriction bars accepting or transacting business as well as soliciting
Overtime exemption salaries rise in three states
Maine, California and Washington raise the salary test for overtime exemption on January 1, 2027. All three sit above the federal level. DOL’s earnings thresholds page lists $684 a week for the standard exemptions and no higher level, and it prints no update date. A DOL technical amendment of May 15, 2026 (91 FR 27833) implements court judgments vacating the 2024 overtime rule and republishes the text that applied before it.
| Jurisdiction | Salary threshold | Weekly | Annual | Starts |
|---|---|---|---|---|
| Federal | $684 a week | $684 | $35,568 | Current level |
| Maine | $905.79 a week | $905.79 | $47,101.08 | January 1, 2027 |
| California | $72,384 a year | $1,392 | $72,384 | January 1, 2027 |
| Washington, 1 to 50 employees | $1,595.70 a week | $1,595.70 | $82,976.40 | January 1, 2027 |
| Washington, 51 or more employees | $1,773 a week | $1,773 | $92,196 | January 1, 2027 |
Washington sets its thresholds as multiples of the state minimum wage, which L&I says will be $17.73 in 2027. In 2027 the multiple is 2.25 for employers with 1 to 50 employees and 2.5 for employers with 51 or more.
Both the Maine and the California notices say duties still count alongside salary. Compare each exempt employee’s pay with the threshold for the state where they work before the first January payroll. For anyone below it, price a raise against overtime plus time tracking.
Get legal advice if
- You pay a salaried employee below a state threshold and want to keep the exemption on duties
Federal payroll and retirement plan dates
By February 1, 2027 employers must file Copy A and Form W-3 with the SSA and generally must furnish 2026 Forms W-2 to employees. January 31 falls on a Sunday. The 2026 form adds Box 12 code TT for qualified overtime compensation and code TP for cash tips reported to the employer. Ask your payroll provider in November how it will fill codes TT and TP.
The final catch-up regulations, published in the Federal Register on September 16, 2025, generally apply to contributions in taxable years beginning after December 31, 2026. A reasonable, good faith interpretation standard applies before then. They require catch-up contributions by certain catch-up eligible participants to be designated Roth contributions. A participant is covered if section 3121(a) wages from the plan sponsor for the preceding calendar year exceeded $145,000, adjusted for cost of living. For 2027 contributions the preceding year is 2026. Under IRS Notice 2025-67 the Roth requirement already applies to 2026 catch-up contributions, with a $150,000 threshold on 2025 wages. No source we opened gives the amount for 2026 wages.
The Social Security wage base and other 2027 payroll tax and benefit limits belong on US Payroll Tax and Benefit Limits 2027, and the other February 1 federal filings are on the HR Compliance Calendar 2027.
The federal heat rule is still a proposal
OSHA published a proposed heat injury and illness prevention rule in the Federal Register on August 30, 2024. OSHA’s page says the informal hearing ran from June 16 to July 2, 2025. The Federal Register notice of September 25, 2025 extended the post-hearing comment period by 30 days, to October 30, 2025. It is the newest of the docket’s five documents, all of them proposed rules. DOL’s regulatory agenda, filed August 13, 2026, lists a supplemental proposal for December 2026 and final action for October 2027. A proposal is not a rule in force, so do not budget for a federal heat compliance date until OSHA publishes one.
California’s February 1 notice and New York’s Clean Slate deadline
California’s Workplace Know Your Rights Act, Labor Code sections 1550 to 1559, requires employers to give workers a yearly notice by February 1. The 2027 date is Monday, February 1.
New York’s Clean Slate Act was signed on November 16, 2023. It took effect one year after it became law. The Office of Court Administration must ensure that sealing of eligible convictions entered on or before the effective date is complete no later than three years after it, which is Tuesday, November 16, 2027. For offenses the act allows, at least three years must have passed for a misdemeanor conviction and at least eight for a felony conviction, counted from release from incarceration or, if there was no incarceration, from sentencing. Sealed records may not be accessed or made available to any person or agency except under the listed exceptions. Ask your background check vendor how it handles sealed New York records.
What we could not confirm
- Eight states: apart from Oregon’s scheduling page below, we did not check Illinois, New Jersey, Massachusetts, Colorado, Oregon, Virginia, Texas or Florida against an official page, so this page makes no “no 2027 change” claim for them.
- Paid leave rates: the California EDD page shows no 2027 SDI rate, and we found no 2027 paid leave rates for Massachusetts, Colorado, Oregon or New Jersey.
- Federal rules: the DOL pages we opened do not state the status of the independent contractor rule. We did not verify the Form I-9 edition date, any Form 1099-NEC threshold change or E-Verify changes.
- Safety and scheduling: we could not open California’s workplace violence statute or Cal/OSHA rulemaking pages, and we did not check state heat rules. The Seattle and Oregon scheduling pages we opened list no 2027 change; we did not open other scheduling rules.
- Other rules: for Washington we read the session law and no agency guidance. We did not check other states’ noncompete or harassment training rules.
What to do before each date
Before January 1, mark the seven states on this page against your payroll locations. Load the rates from the table, compare exempt salaries with the thresholds, and add paid sick leave in Connecticut if you have 10 or fewer employees there. By February 1, issue the 2026 Forms W-2 and give California workers the written notice. By April 30, remit the first Maryland payment. Put the Maryland employee notice in July and the New York Clean Slate check in November.
Start with Washington. List every current and former employee and contractor who signed a noncompete, then use the 2027 Contract Update Checklist to schedule the rewrite before June 30.
Written and reviewed by the HR Riant Editorial Team. General information, not legal advice.