
Compliance
This page provides our valued members with the latest payroll news along with links to a variety of
resources at both the National and State Level.
If you have content suggestions, please let us know.
Secure Act Reminders
-
"Super" Catch Up​
OBBB Reminders
-
No Tax on Tips
-
Effective 2025 - 2028 ​
-
-
No Tax on Overtime
-
Effective 2025 - 2028​
-
Applies to the "half" portion of "time and a half"
-
2026 Limits
-
-
$184,500 SS Wage Limit
-
$11,439 SS Tax Limit
-
-
No Medicare Limit
-
Over $200,000 Wage Limit Additional Medicare
-
-
-
$8,750 Family Limit
-
$4,400 Individual Limit
-
$1,000 Catch Up - 55+
-
-
FSA​
-
$3,400 Medical Limit​
-
$5,000 Dependent Limit
-
-
-
$24,500
-
$8,000 - Catchup -50+
-
-
-
72.5¢
-
State Updates - Recently in Effect
-
​Delaware - 01/01/2026
-
Minnesota - 01/01/2026
-
New York - 02/22/2026
-
Expanded ESSTA​​
-
-
Colorado - 01/01/2026
​​
State Updates - Minimum Wage Increases ​​
-
Arizona - $15.15/hr
-
California - $16.90/hr​
-
Colorado - $15.16/hr
-
Connecticut - $16.94/hr
-
Hawaii - $16/hr
-
Michigan - $13.73/hr
-
Missouri & Nebraska - $15/hr
-
Washington - $17.13/hr​​
​
​

New Year Reminders -
-
W4 Updates - ​
-
2026 W4 Form available​
-
Check states for their availabilities
-
-
Remind employees to update their W4 for life changing event. ​
- Employees claiming "exempt" on W4" needs to submit new form. ​
​​
​Employees can go to the IRS website & use the Tax Withholding Estimator if they are unsure what to claim.
​
WI also has a Withholding Calculator
Check your states for similar forms and calculators.
​
Now is a great time to regather on how to improve your next year end.
-
Start a list of what worked well & what didn't.
-
Include items like:
-
​​Ensure all checks are voided
-
Benefit plans/deductions updates
-
Minimum wage updates
-
All updated address are entered it your system
-
Update your labor law posters
-
Any year end adjustments
-
Taxable payments like gift cards​
-
S-Corp
-
3rd Party Sick Pay
-
-
​
Additional Payroll Resources
​​
-
Helpful Links for Small Businesses -
​​
​​

