Payroll compliance | HRDecisionGuide

Customer selecting a tip amount on a restaurant payment terminal, representing 2026 employer tip reporting and payroll controls.

No Tax on Tips for Employers: 2026 Payroll Reporting, W-2 Codes, Tipped Occupations, and Control Checklist

A practical 2026 employer guide to qualified tip reporting, Treasury Tipped Occupation Codes, W-2 code TP, service-charge classification, payroll controls, and year-end validation.

A payroll analyst compares anonymous time and payroll workpapers beside a laptop while a colleague checks a wall calendar.

No Tax on Overtime for Employers: Reconcile 2026 Pay to W-2 Code TT

Trace qualified overtime from the FLSA workweek to paid premiums and W-2 Code TT. Includes worked calculations, correction steps and an Overtime Reporting Bridge.

A silver-haired payroll coordinator in a russet cardigan hands a navy folder to a finance colleague holding a phone, with a blurred civic building beyond a rainy window.

Government Shutdown Payroll: Keep Pay and Funding Decisions Separate

A federal funding lapse can affect work, receipts and agency services differently. Use a Shutdown Payroll Continuity Brief to coordinate employer pay decisions, usable funds and the restart.

A person opens a tabbed navy binder beside a laptop and archive box in a sunlit office.

Payroll Record Retention: Keep the Proof, Control the Deletion

Keep payroll evidence retrievable and protected. Classify retention clocks, connect each run to its proof, and control review before records are deleted.