Payroll & tax HR law changes
| Effective | Where | Topic | Change | Who it covers | Source |
|---|---|---|---|---|---|
| 2026-01-01 | Federal (US) | Payroll & tax | 2026 Form W-4 adds deductions for qualified tips and overtime (Step 4(b)) Employers must use an employee's updated W-4 if one is submitted. | All employers that withhold federal income tax | Source 1 Source 2 |
| 2026-01-01 | Federal (US) | Payroll & tax | Qualified overtime must be reported on 2026 Forms W-2 (box 12, code TT) Applies to tax year 2026 W-2s; 2025 had transition relief. | Employers paying FLSA-required overtime | Source 1 Source 2 |