04:05 Issue 28

This Year-End, Focus on Communication

A s required payroll reporting components continue to multiply for closing out 2026, there is no let-up in the pressure to file correctly for this year- end. Implementing the not- so-straightforward One Big Beautiful Bill Act (OBBBA, P.L. 119-21) is enough to strain limited resources, but communicating to management and employees why all this is necessary, and what the figures mean, can be just as daunting—and important. For 2025 year-end filings, guidance on the two measures most affecting payroll, the so-called “no taxes on tips” and “no taxes on overtime” provisions, was only

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ISSUE 28 GLOBAL PAYROLL MAGAZINE

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