 Welcome to Unit 5 of PRDV204 – Payroll Applications. Now that we've talked about federal withholdings, we're going to focus on them at a state level. Each state has its own laws that impact the payroll of its citizens. Trying to understand the specific laws of each state can get a bit overwhelming. Instead, we will direct you to a resource with information about your own state's payroll and withholding laws. We also encourage you to review other state's laws so that you can compare them with your own. We will also touch on the impact of non-tax withholdings, including insurance premiums, charitable contributions, union dues, and the handling of legal judgments. Good luck and I will see you at the beginning of Unit 6.