Payroll Today

The One Big Beautiful Bill Act’s provisions on tips and overtime are naturally top of mind for Payroll. But there’s another looming issue—the Roth catch-up contribution provisions of Secure 2.0—which present a tougher communication challenge for you. Here’s some help to get you started.

Questions about how to report tips and overtime on 2025 W-2s were abundant on the IRS’ October payroll call. Unfortunately, the IRS was still unable to provide answers beyond “We’re writing them down and sending them to the appropriate office.” This didn’t sit well with many attendees, as the year i

Shutdown update, IRS’ Priority Guidance Plan, PTINs and more to usher in October.

Just so you’d have something to chew on during the government shutdown, the DOL released four opinion letters on Sept. 30 covering FLSA/FMLA compliance. Remember, only the employers requesting the opinion letters may rely on them. They do, however, offer insight into the DOL’s reasoning.

The federal government has shut down because Congress has come to an impasse on funding the federal government for its 2025–2026 fiscal year, which begins today. How long will it last? Well, no one knows. Here’s what you need to know.

The One Big Beautiful Bill Act allows employees who earn federal overtime to deduct the half-time premium on their 1040s. This provision will also have a boomerang effect on company policies. You will soon need to decide whether to keep these policies, which usually work out in your favor, or ditch

Help near-retirees make the right retirement decisions by addressing the most common terms Social Security uses.

Paperless refunds, 2025 tax tables, 2026 high-low rates and more as September winds down.

What do employees think about the payroll process? The conventional wisdom is not a lot, provided they’re paid on time, correctly and in the medium they prefer. Is the C-suite meeting employees’ expectations, and if not, how can you bring about change? The answers to these questions are covered in P

This year’s W-2 reporting will be more challenging, due to new reporting requirements for tips and overtime. Right now, we’re waiting for the IRS to provide transition relief for these items. In the interim, let’s consider whether you must report stipends on employees’ W-2s.