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
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"Super" Catch Up
OBBB Reminders
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No Tax on Tips
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Effective 2025 - 2028
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No Tax on Overtime
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Effective 2025 - 2028
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Applies to the "half" portion of "time and a half"
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2026 Limits
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$184,500 SS Wage Limit
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$11,439 SS Tax Limit
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No Medicare Limit
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Over $200,000 Wage Limit Additional Medicare
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$8,750 Family Limit
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$4,400 Individual Limit
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$1,000 Catch Up - 55+
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FSA
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$3,400 Medical Limit
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$5,000 Dependent Limit
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$24,500
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$8,000 - Catchup -50+
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72.5¢
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State Updates - Recently in Effect
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Delaware - 01/01/2026
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Minnesota - 01/01/2026
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New York - 02/22/2026
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Colorado - 01/01/2026
State Updates - Minimum Wage Increases
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Arizona - $15.15/hr
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California - $16.90/hr
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Colorado - $15.16/hr
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Connecticut - $16.94/hr
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Hawaii - $16/hr
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Michigan - $13.73/hr
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Missouri & Nebraska - $15/hr
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Washington - $17.13/hr
New Year Reminders -
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W4 Updates -
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2026 W4 Form available
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Check states for their availabilities
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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.
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Start a list of what worked well & what didn't.
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Include items like:
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Ensure all checks are voided
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Benefit plans/deductions updates
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Minimum wage updates
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All updated address are entered it your system
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Update your labor law posters
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Any year end adjustments
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Taxable payments like gift cards
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S-Corp
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3rd Party Sick Pay
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Additional Payroll Resources
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Helpful Links for Small Businesses -