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Payroll Taxes
Updated to reflect the extension of transition guidance regarding paid family and medical leave reporting rules; information regarding Trump Accounts under the OBBBA; and Roth catch-up contributions rules under 401(k) plans, effective January 1, 2026.
Updated to reflect the business vehicle standard mileage rate, the fixed and variable rate mileage allowance, and the company fleet average value, effective January 1, 2026.
Update to reflect a reduced rate in Ohio, effective January 1, 2026.
Updated to reflect changed quarterly and monthly deposit thresholds, effective January 1, 2026.
Updated to reflect increased taxable wage bases in Alaska, Hawaii and Idaho, effective January 1, 2026.
Updated to reflect IRS transition guidance for reporting tips and overtime on 2025 Forms W-2; the increased Form 1099 series nonemployee payment reportable amount, effective January 1, 2026; and the inflation-adjusted information return-related penalty amounts, effective January 1, 2026.
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.
HR guidance on compliance with payroll taxes, including income taxes, Social Security and Medicare (FICA) taxes, and unemployment, disability and workers' compensation insurance taxes.