13 January 2026

Payroll Month in Review | December 2025

EY's Employment Tax Advisory Services group has developed the attached publication summarizing the latest employment tax and other payroll developments in an easy-to-read format. Developments in US federal, state and local payroll and human resources matters are highlighted, as are our insights to improve US employment tax and payroll compliance. This month's publication features the insight "Get ready for 2026 with these state rates and limits charts."

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Attachment

Payroll Month in Review | December 2025

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Contact Information

For additional information concerning this Alert, please contact:

Workforce Tax Services - Employment Tax Advisory Services

Published by NTD’s Tax Technical Knowledge Services group; Andrea Ben-Yosef, legal editor

Document ID: 2026-0186