FICA Tax

New and Updated

• Date:

  September 15, 2026

  Type:

  Editor's Choice

  The Month Ahead - October 2026

  October 2026 edition of The Month Ahead - your monthly briefing on Q3 payroll filings, open enrollment, performance review prep and more, along with key compliance developments to be aware of.

• Type:

  Editor's Choice

  Payroll Compliance Under the One Big Beautiful Bill Act: What Employers Need to Get Right Starting in 2026

  Updated to reflect revised IRS Fact Sheet clarifying employer Form W-2 reporting of qualified overtime and the related employee deduction, effective August 6, 2026.

• Type:

  Checklists

  Coronavirus (COVID-19): Claim the Employee Retention Credit (ERC) Checklist

  Updated to reflect information regarding extensions to appeal disallowed ERC claims.

• Type:

  Employment Law Guide

  Withholding Taxes: Georgia

  Updated to reflect temporary exclusion for overtime and tips, effective January 1, 2026 through December 31, 2028.

• Type:

  Employment Law Guide

  Withholding Taxes: Federal

  Updated to reflect information regarding final regulations on employee tips under the OBBBA. 

• Type:

  Employment Law Guide

  Withholding Taxes: New Jersey

  Updated to reflect latest developments.

• Type:

  Employment Law Guide

  Withholding Taxes: Louisiana

  Updated to reflect an increase in the short-term-service nonresident withholding exemption threshold, effective January 1, 2026.

• Type:

  Employment Law Guide

  Withholding Taxes: Alabama

  Updated to reflect exemptions for nonresident short-term service employees and nonresident disaster response employees, effective January 1, 2026. 

• Type:

  Employment Law Guide

  Withholding Taxes: Pennsylvania

  Updated to reflect information regarding the Working Pennsylvanians Tax Credit. 

• Type:

  Checklists

  Payroll Practices and Procedures Checklist

  Updated to reflect information regarding tip and overtime pay reporting under the OBBBA.