Payroll Resource Center
IRS Finalizes ‘No Tax on Tips’ Rules — 71 Occupations Confirmed, Mandatory W-2 Reporting Starts Now
Final regulations under OBBBA Section 224 establish a closed list of 71 tipped occupations eligible for up to $25,000 in annual tip deductions. Effective June 12, 2026, employers must assign Treasury Tipped Occupation Codes, segregate qualified tip income, and configure Box 12 code TP and Box 14b on all 2026 W-2 forms.
Read Full Analysis →DOL Proposes Joint Employer Rule — Four-Factor FLSA/FMLA Test, Comment Deadline June 22
2026 Form W-2 Gets Three New Box 12 Codes Under OBBBA — Full Breakdown
Minnesota Paid Family & Medical Leave Launches Jan 1 — Rates, Wage Base & Q1 Deadlines
IRS Pub 15-T 2026 Reflects OBBBA Changes — Qualified Tips & OT Withholding Explained
2026 Form W-2 Adds Box 12 Codes 1A, TP, TT — Final Instructions Still Pending
Payroll compliance, state by state
Minimum wage, withholding, SUI wage bases, paid-leave programs, and direct links to every state agency — one guide per state, all 50 plus D.C.
California Minimum Wage 2027
California’s statewide minimum wage changes for 2027. Employers should confirm the new rate, check for higher local ordinances, and update payroll pay rates and exempt salary thresholds before the effective date.
New Jersey Minimum Wage 2027
New Jersey’s minimum wage is changing for 2027. Employers should verify the updated rates for each worker category and make sure payroll systems reflect them from the first pay period of the new rate.
New York Paid Family Leave 2027 Rate
New York has set the 2027 employee contribution rate for Paid Family Leave. Employers should update payroll deduction settings and notify employees before the first 2027 payroll run.
Massachusetts PFML 2027 Contribution Shift
Massachusetts PFML contributions shift for 2027. Employers should review the updated contribution split between employer and employee and adjust payroll withholding accordingly.
California SB 525 Healthcare Minimum Wage Steps Up Again — New Rates by Facility Type Effective Now
California’s phased healthcare worker minimum wage schedule under SB 525 advances to its next tier. Rates vary by covered health facility type, so employers should confirm which tier applies and update pay rates before the next payroll run.
EEOC Proposes Rescinding Component 2 Pay Data Requirements for EEO-1 Reports
The EEOC has proposed rescinding certain EEO-1 pay and hours-worked data collection requirements. Employers currently reporting Component 2 data should watch the rulemaking timeline before making changes to reporting workflows.
DOL Overtime Salary Threshold Reverted — Exempt Classifications Need a Second Look
The Department of Labor’s overtime exemption salary threshold has been reverted following legal challenges to the prior increase. Employers who reclassified workers in anticipation of the higher threshold should review exempt status again.
SECURE 2.0 Mandatory Roth Catch-Up Contributions Take Effect for Higher Earners
Under SECURE 2.0, catch-up contributions for higher-earning employees must now be made on a Roth (after-tax) basis. Payroll and retirement plan systems need to identify affected employees and route catch-up deferrals correctly.
USCIS Form I-9 Edition Nears Expiration — Confirm You’re Using the Current Version Before Onboarding
The current edition of Form I-9 is approaching its expiration date. Employers should confirm they’re using the version with a valid edition date printed in the lower corner before completing new hire verification.
IRS Finalizes ‘No Tax on Tips’ — 71 Occupations Listed, W-2 Reporting Mandatory for 2026
Final OBBBA regulations confirm a closed 71-occupation TTOC list. Employers must assign occupation codes, segregate tip income, and populate Box 12 code TP and Box 14b on all 2026 W-2 forms.
DOL Proposes Joint Employer Rule — Four-Factor FLSA/FMLA Test, Comment Deadline June 22
The proposed rule re-establishes joint employer liability under the FLSA, FMLA, and MSPA using a four-factor test emphasising actual operational control. Essential for staffing agencies and PEOs.
1099-NEC & 1099-MISC $2,000 Threshold Under OBBBA — What Changes for 2026 Tax Year
OBBBA establishes a new $2,000 reporting threshold for Forms 1099-NEC and 1099-MISC, effective for tax year 2026. This replaces the longstanding $600 threshold for nonemployee compensation and miscellaneous income reporting.
Maryland FAMLI 2027: Payroll Withholding Begins January 1 — 0.9% Rate Confirmed
Maryland confirmed the FAMLI contribution rate at 0.9% of covered wages. Payroll deductions start January 1, 2027. Employers with 15 or more total employees must match the employee contribution. Private plan option available; applications open fall 2026.
2026 FUTA Credit Reduction States Announced — California, USVI & New York on the List
The IRS confirmed FUTA credit reduction states for 2026. California faces a 1.5% reduction, U.S. Virgin Islands 4.8%, and New York enters the list at 0.3%. Employers must calculate additional FUTA tax on Form 940 for affected states.
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