IRS · Feb 20262026 Form 941 — all refunds by direct deposit only, Lines 15a–15e added
Federal2026 Form W-2 adds Box 12 codes TA, TP, TT under OBBBA
State · Jan 2026Minnesota PFML contributions begin — first payment due April 30
FICA 2026Social Security Wage Base rises to $184,500
SUI2026 SUI taxable wage base chart refreshed as of January 26
IRS · Feb 20262026 Form 941 — all refunds by direct deposit only, Lines 15a–15e added
Federal2026 Form W-2 adds Box 12 codes TA, TP, TT under OBBBA
State · Jan 2026Minnesota PFML contributions begin — first payment due April 30
FICA 2026Social Security Wage Base rises to $184,500
SUI2026 SUI taxable wage base chart refreshed as of January 26
⚡
Compliance Alert: No 2025 mid-year system changes required — prepare instead for comprehensive 2026 OBBBA rollout
IRS Freezes 2025 Withholding Tables and Payroll Forms Under OBBBA — Key Employer Guidance
The IRS confirmed no 2025 payroll forms or withholding tables will be revised for OBBBA provisions. All changes take effect in 2026. This provides operational certainty through December 31, 2025.
⚡Key Takeaways for Payroll Professionals
- No 2025 payroll forms will be revised — W-2, W-4, Form 941, and Pub 15-T all remain as originally published.
- All OBBBA form changes take effect in 2026 — new Box 12 codes, Box 14 split, updated withholding tables.
- An open question remains: how do employees substantiate 2025 tip/overtime exclusions without revised 2025 W-2 forms?
- Use the remainder of 2025 to begin tracking tipped employees and qualifying overtime in preparation for 2026 W-2 reporting.
- No mid-year system reconfiguration is required — 2025 payroll processing continues as normal.
The IRS Decision: No 2025 Changes
This article covers important Federal payroll compliance developments that took effect or were announced for the 2026 tax year. Review the full analysis below and complete the action checklist before your next payroll run.
Key Compliance Date: Aug 8, 2025
The information in this article reflects guidance published as of August 8, 2025 by payroll.org. Verify current status with the applicable regulatory authority before making compliance decisions.
What Stays Frozen Through Dec 31, 2025
Review the source article for complete details on what stays frozen through dec 31, 2025 — key points are highlighted in the Key Takeaways above and the Action Checklist below.
Open Questions Remaining
Review the source article for complete details on open questions remaining — key points are highlighted in the Key Takeaways above and the Action Checklist below.
Preparing for 2026
Review the source article for complete details on preparing for 2026 — key points are highlighted in the Key Takeaways above and the Action Checklist below.
Action Checklist
1
Required · Now
Review this article's Key Takeaways and verify current configurations
Cross-reference the Key Takeaways against your payroll system's current configuration for the relevant tax, benefit, or form requirement.
2
Required
Implement required changes before the next payroll run
Apply any necessary rate, limit, or form changes identified in this article. Document the implementation date and who authorized the change.
3
Best Practice
Review the original source article for full regulatory detail
This article is an editorial summary. The source at payroll.org and the relevant regulatory authority are the authoritative references for compliance decisions.
📎 Source & Attribution
"IRS Will Not Change Forms, Withholding Tables for TY 2025 Due to OBBBA"This article draws on publicly available regulatory and industry news. Content has been independently researched, rewritten, and contextualized by einTime's editorial team for payroll compliance education purposes. einTime is not affiliated with the original publishing organization. Always verify compliance requirements with the applicable regulatory authority or a qualified tax advisor before taking action.
ET
einTime Editorial Team
Payroll Compliance Analysts · einTime Resource Center
The einTime editorial team monitors federal, state, and local payroll compliance developments continuously, translating regulatory changes into practical guidance for payroll professionals at staffing firms, enterprises, and back-office operations.
📋 In This Article
📅 Key Deadlines
Aug8
IRS freeze announcement published
Dec31
Deadline: all 2025 payrolls use current forms
Jan1
2026 OBBBA changes take effect — new forms required
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🔗 Source Reference
IRS Will Not Change Forms, Withholding Tables for TY 2025 Due to OBBBA
payroll.org · August 8, 2025
View original article ↗✉ Weekly Digest
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