In the Payroll Mailbag: August '25

August is a good time to review some payroll basics. Payroll basics aren’t like other basics—they’re always tricky.

Field trip!

In addition to helping the teacher control an unruly pack of hyped-up kids, employees accompanying their children on field trips may be worried about taking time off from work. You can allay employees’ concerns by providing them with short-term leave.

What’s the happiest day of the week?

Labor Day week is National Payroll Week. Everyone, from the C-suite to the rank-and-file, should express their gratitude for all the roles you play.

Go ahead, run through the sprinklers

Running through the sprinklers is a sure way to stay cool through August’s hot, humid weather, but don’t forget to take off your sandals. You can also keep a cool head by performing some general payroll maintenance chores and early year-end tasks.

The Treasury Department wants to know about payment fraud

An employee whose employee self-service portal is hacked and their direct deposit stolen is a victim of payment fraud. You’re a victim, too. This is just one example of payment fraud. The Treasury Department wants to know a lot more about payment fraud.

Tax Court’s jurisdiction limited

The Supreme Court ended its 2024–25 term in June, ruling against a taxpayer who was contesting a tax levy that the IRS never actually put into place because the taxpayer paid down the debt.

OBBBA’s no-taxes-on-overtime provision: One hot mess

You may need to spend some quality overtime hours trying to figure out exactly what the overtime exclusion in the One Big Beautiful Bill Act means and Payroll’s role in it. Because the more we read, the more questions we have.

What benefits are employers offering now?

The Society for Human Resource Management is out with their 2025 benefits survey, and it’s packed with information. It’s prudent to take a look, do your homework and present HR with the skinny on taxes now.

Friday wrap: FIRE’s retirement, no more zombies in the SSA’s Death Master File and more

FIRE and subminimum wages are dying, noncitizens in the Death Master File are alive in our Friday wrap.

Notes from the July IRIS working group meeting

Billie Crawford covered FIRE, TCCs and coming changes.