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
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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.
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.
2026 Form W-4 Expands to Five Pages — New Deduction Worksheets for Qualified Tips & Overtime
The IRS released the 2026 Form W-4 updated for H.R. 1, running five pages with a redesigned Step 3, revised 15-line Step 4(b) Worksheet, and new guidance on qualified tip deductions.
California & U.S. Virgin Islands Face 2025 FUTA Credit Reduction — What Your Form 940 Now Owes
California and the U.S. Virgin Islands triggered FUTA credit reductions after failing to repay federal unemployment loans by November 10, 2025. CA employers face 1.2% reduction.
Missouri Repeals Paid Sick Leave Mandate — But Minimum Wage Still Rises to $15/hr on Jan 1, 2026
Legislation enacted August 26, 2025 repealed the mandatory paid sick leave requirement from Proposition A. Employers may still offer PSL voluntarily. Minimum wage rises to $15/hr as scheduled.
Maine Issues 2026 Withholding Tables — Updated Personal Exemption & Standard Deductions Effective January 1
Maine Revenue Services issued updated withholding tables for wages paid on or after January 1, 2026. Includes percentage method and wage bracket tables. Supplemental wage tax rate remains 5%.
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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