November 2025

 

State Updates

Treasury, IRS Provide Penalty Relief for Tax Year 2025 for Information Reporting on Tips and Overtime Under the One Big Beautiful Bill Act

12/04/25

The Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued Notice 2025-62 (the Notice) on November 5, 2025. The Notice offers transition-year penalty relief to employers, payroll services providers, and third-party settlement organizations (TPSOs) for tax year 2025 regarding new information reporting requirements under H.R. 1, “The One Big Beautiful Bill Act” (the Act), which was signed into law on July 4, 2025.

Additional guidance with respect to individual taxpayers, tipped occupations (including possible updates to the list of Treasury tipped occupation codes) and the exclusion for specified service trade or business will be released by the Internal Revenue Service (IRS) in the future.

Review the details here.
Monday, December 1, 2025/Author: ADP Admin/Number of views (6)/Comments (0)/
Categories: Compliance CornerFederal Compliance Update
Tags: Compliance Corner12/04/25

Review Pay Frequency Laws in States Where You Have Employees Working

12/04/25

Federal law does not address how often or when wages must be paid to employees. However, most states have pay frequency laws detailing such requirements. Some states have different pay frequency requirements based on industry or employee classification (exempt or nonexempt). While certain states allow employees to be paid monthly, other states require semi-monthly, bi-weekly, or even weekly payment. We highlight some of the unique laws here including for example laws in New York, California and Rhode Island.

A general overview of pay frequency and pay timing requirements by state is available here.  
Monday, December 1, 2025/Author: ADP Admin/Number of views (6)/Comments (0)/
Categories: Compliance CornerFederal Compliance Update
Tags: Compliance Corner12/04/25

Pension Plan Limitations for 2026 Provided by IRS

12/04/25

Pension Plan Limitations for 2026 have been released by the IRS.  The 401(k)-contribution limit is increased to $24,500. Any individual making $150,000 or more in FICA wages in 2025 must make catch-up contributions in 2026 on a post-tax basis (Roth).
Monday, December 1, 2025/Author: ADP Admin/Number of views (4)/Comments (0)/
Categories: Compliance CornerFederal Compliance Update
Tags: Compliance Corner12/04/25

IRS Announces 2026 Benefit Plan Contribution Limits

12/04/25

On Oct.  9, 2025, the Internal Revenue Service (IRS) announced via Revenue Procedure 2025-32   the dollar limitation for 2026 on employee salary reductions for contributions to health flexible spending accounts; the monthly limitation regarding the aggregate fringe benefit exclusion amount for transportation in a commuter highway vehicle and any transit pass; and the maximum amount that can be excluded from an employee’s gross income for the amounts paid for qualified adoption expenses furnished pursuant to an adoption assistance program.
Monday, December 1, 2025/Author: ADP Admin/Number of views (6)/Comments (0)/
Categories: Compliance CornerFederal Compliance Update
Tags: Compliance Corner12/04/25

E-Verify Resumes Operations as Government Shutdown Continues

11/06/25

The Department of Homeland Security (DHS) recently posted an update to the E-Verify site indicating that the E-Verify application is now operational.
Wednesday, November 5, 2025/Author: ADP Admin/Number of views (275)/Comments (0)/
Categories: Compliance CornerFederal Compliance Update
Tags: Compliance Corner11/06/25

IRS Announces 2026 Social Security Wage Base

11/06/25

On Oct. 24, 2025, the Social Security Administration (SSA) announced the 2026 wage base. The annual wage base limit is the maximum amount of employee wages that are subject to the social security tax for the calendar year.

The 2026 social security wage base will be $184,500, which is an increase of $8,400 from $176,100 in 2025.    
Tuesday, November 4, 2025/Author: ADP Admin/Number of views (710)/Comments (0)/
Categories: Compliance CornerFederal Compliance Update
Tags: Compliance Corner11/06/25

DHS Ends Auto-Extensions for Many EAD Renewal Applications Effective Oct. 30, 2025

11/06/25

On Oct. 29, 2025, the U.S. Department of Homeland Security (DHS) announced an Interim Final Rule (IFR) to end the practice of automatically extending the validity of certain EADs when a renewal application for employment authorization was timely filed.
  
Tuesday, November 4, 2025/Author: ADP Admin/Number of views (307)/Comments (0)/
Categories: Compliance CornerFederal Compliance Update
Tags: Compliance Corner11/06/25

What to Expect During a Federal Government Shutdown

10/02/25

With the government shutdown that occured at midnight on Sept. 30, 2025, we have outlined key areas of potential impacts to your HR operations, along with important employer obligations.
Wednesday, October 1, 2025/Author: ADP Admin/Number of views (551)/Comments (0)/
Categories: Compliance CornerFederal Compliance Update
Tags: Compliance Corner10/02/25

President issues Proclamation Increasing H-1B Visa fee to $100,000

10/02/25

The H-1B visa program allows US employers to hire foreign workers in specialty occupations requiring highly specialized knowledge.   Before the Proclamation took effect, private employers would submit a $780 fee to sponsor a petition along with additional fees of approximately $1,800 to $2,600.  The government holds an annual lottery to select those workers who will gain the visa.
Friday, September 26, 2025/Author: ADP Admin/Number of views (412)/Comments (0)/
Categories: Compliance CornerFederal Compliance Update
Tags: Compliance Corner10/02/25

End of 2021 TPS Designation for Venezuela

10/02/25

The Department of Homeland Security (DHS) recently announced the termination of the 2021 Temporary Protected Status (TPS) designation for Venezuela.  Originally, the 2021 designation for Venezuela was set to expire on Sept. 10, 2025.  DHS has indicated that Venezuela TPS beneficiaries under the 2021 designation continue to be employment-authorized during a 60-day transition period through Nov. 7, 2025.
Friday, September 26, 2025/Author: ADP Admin/Number of views (412)/Comments (0)/
Categories: Compliance CornerFederal Compliance Update
Tags: Compliance Corner10/02/25
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