Insights from the EY Center for Tax Policy

In this webcast, our employment tax professionals will discuss the following common areas of year-end payroll and employment tax concern:

• 2025 and 2026 federal and state tax rates and limits
• IRS guidance on taxation and reporting of paid family and medical leave insurance benefits
• One Big Beautiful Bill Act (OBBBA)
• Fringe benefits
• Form 1099 withholding and reporting
• Employer tax credits
• Changes to catch-up contributions under the SECURE Act 2.0
• Federal and state unemployment insurance developments
• State and local income tax withholding developments
• Highlights from our 2025 payroll year-end checklist

Date: Wednesday, December 10, 2025

Time: 2:00–3:30 p.m. ET New York; 11:00–12:30 p.m. PT Los Angeles

Registration: Register for this event.

Panelists

• Fred Branditz, Employment Tax Advisory Services, Ernst & Young LLP
• David Howard, Employment Tax Advisory Services, Ernst & Young LLP
• Gino Petrozzi, Employment Tax Advisory Services, Ernst & Young LLP
• Stephanie Pfister, Employment Tax Advisory Services, Ernst & Young LLP
• Debera Salam, Employment Tax Advisory Services, Ernst & Young LLP
• Rachael Walker, Compensation & Benefits, Ernst & Young LLP
• Kaitlin Wrenn, Employment Tax Advisory Services, Ernst & Young LLP

Moderator

• Jennie DeVincenzo, Employment Tax Advisory Services, Ernst & Young LLP

CPE credit offered: up to 1.8 depending on duration. Recommended field of study: Taxes. Learning objective: Identify the employment tax rates and limits that will apply in 2026, state income tax withholding and unemployment insurance developments in 2025, payroll and benefits implications under the OBBBA and changes to the taxation and reporting of catch-up contributions under the SECURE Act 2.0.  This intermediate level, group internet-based course has no prerequisites or advanced preparation. Final CPE award to be based on content, polling and length of participation. See CPE FAQ for more information.

1.5 RCH credit is available to Certified Payroll Professionals (CPP) and Fundamental Payroll Certification (FPC) professionals.

EY webcast managed and produced by Ernst & Young LLP’s Tax Technical Knowledge Services Group, Washington, DC: Lynn Fairfax | lynn.fairfax@ey.com and Barbara Kirchheimer | barbara.kirchheimer@ey.com

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