Payroll Updates

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Volume 34, Issue 5 | May 1, 2026

PAYROLL CURRENTLY Issue 5 covers the latest federal payroll compliance developments and much more. Highlights include:

 

IRS Finalizes Tip Occupations List, Guidance for OBBBA Provision. The IRS has issued final regulations to provide guidance on the “no tax on tips” provision of Public Law 119-21, known as the One Big Beautiful Bill Act (OBBBA).

DOL Proposes Rule to Clarify Joint Employer Status. On April 23, the U.S. Department of Labor (DOL) issued a notice of proposed rulemaking that would clarify joint employer status under the Fair Labor Standards Act.

ICE Updates Fact Sheet for Form I-9 Violations. U.S. Immigration and Customs Enforcement (ICE) has updated a fact sheet that includes significant changes in categories for violations pertaining to Form I-9, Employment Eligibility Verification.

IRS Announces 2026 Foreign High-Cost Locations. The IRS issued its annual notice to provide adjustments to the limitation on housing expenses for specific locations for purposes of the foreign housing cost exclusion under IRC §911.

 

 

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The latest from PayrollOrg’s Government Relations office: PayrollOrg Opposes Taxpayer Experience Improvement Act; PayrollOrg Comments on DOL Proposed Misclassification Rule; and more.

Also available are an Index for 2026 and PayrollOrg's Monthly Compliance Calendar.

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