While Congress and the Trump administration continue to mull over health care reform and other issues impacting employers, states and municipalities are busy implementing their own initiatives regulating employee pay, hiring and benefits such as retirement plans and insurance.

"The Trump administration is actively moving forward with its plans to create a more business-friendly environment. Part of that agenda is the reduction of current regulations impacting employers," says Martin Mucci, Paychex president and chief executive. "With the intent of advancing worker protections, state and local governments are responding, ushering in a new wave of employer-facing regulations."

Paychex has collected a list of the top regulatory issues gaining traction with states and municipalities across the U.S., and we add a bit of color to some of the most topical issues.