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Payroll
Updated to reflect the 2026 Form W-4.
Updated to reflect information regarding the One Big Beautiful Bill Act, including increases in the tax-free limit for dependent care assistance benefits and the reportable and backup withholding amount for independent contractors, effective January 1, 2026.
Updated to reflect increased reporting threshold for Forms 1099-MISC and 1099-NEC, effective January 1, 2026.
Updated to reflect Transportation Benefits Program Act amendments regarding employee coverage and an employer exemption, effective January 1, 2026.
Updated to reflect employer injunctions for failure to file new hire reports, effective January 1, 2026.
Updated to reflect employer injunctions for failure to file monthly wage reports, effective January 1, 2026.
Updated to reflect amended pay statement requirements for tipped wage workers, effective January 1, 2026.
Updated to reflect an increase in the short-term-service nonresident withholding exemption threshold, effective January 1, 2026.
Updated to reflect a lower Form W-2 and HW-2 electronic filing threshold, effective January 1, 2026.
HR and legal considerations for employers regarding payroll.