Wage bases for 2026 are rolling out. You can ensure you’re accurately withholding for state unemployment insurance (UI) tax. Here's the latest info. While most states with changes have increased their wage bases for UI tax purposes, four states —…
Payroll
Thinking about adding tips and overtime compensation to box 14 of Form W-2 for TY 2025? Two recent IRS notices have provided insight. The IRS issued its latest notice covering the One Big Beautiful Bill Act (OBBBA) on November 21,…
Summary Now that employees are starting to look at their personal income taxes and navigating the impact of tax provisions available in the One Big Beautiful Bill Act (OBBBA), they may need to make changes or have questions about their…
The IRS recently announced changes to retirement plan numbers for next year, putting your year-end prep in high gear. The 401(k) plan salary deferral limit will bump up to $24,500 (currently $23,500). How about the salary deferral limit for 403(b)…
Time to update your systems: SSA has announced the 2026 Social Security taxable wage base. Next year’s number will increase to $184,500 – that’s $8,400 more than the current amount of $176,100. So, the official projection released earlier this year…
Is your company a joint employer, subject to trickier overtime compliance issues? If you don't ask that question, employees might do it for you. Case in point: An employee recently contacted the Department of Labor (DOL), asking for guidance on…
The amounts you can exclude from an employee’s gross income for certain fringe benefits will increase for 2026, IRS announced. As you know, fringe benefits are generally subject to income tax withholding as well as Social Security and Medicare taxes,…
Ever since the Secure 2.0 Act laid out changes for workplace retirement plans, employers have been waiting for final regs from the IRS. Now, the regs are here. The 2022 law established new requirements, impacting 401(k), 403(b) and 457(b) plans…
One-week paycheck delays would leave nearly eight in 10 U.S. workers scrambling to cover bills, according to PayrollOrg’s 2025 Getting Paid In America survey. That’s up slightly from 77% in 2024, showing that financial stress hasn’t eased up for the…
The IRS has released proposed regulations, giving businesses needed details about tracking and reporting income based on tips. The One Big Beatiful Bill Act (OBBBA) had set October 2, 2025, as the deadline for publishing a list of occupations related…
In our interactive instructor-led 100-minute event, you will learn how to navigate and apply the tax-free overtime provisions under the One Big Beautiful Bill Act (OBBBA) with confidence. Not all overtime is the same – and not all overtime is…
Employers that don't want to require employees to turn in receipts for business travel reimbursement can rely on per diem rates. The General Services Administration (GSA) has issued a notice regarding its fiscal year 2026 per diem rates for business…
