What's New
Tools
This massive, searchable resource—updated regularly—will give you answers to your pressing payroll questions, help you plan and execute your payroll procedures accurately, and keep your policies legal.
Zero in on your state's specific laws; each month brings you a new update so you don't find yourself following old guidelines.
Here are daily-use resources to help you crunch the numbers, get the paperwork right the first time, and plan ahead according to government guidelines.
This document answers dozens of questions about the finer points of what you do every day. From dealing with meal reimbursements to name changes to loans against a retirement plan, there are solutions here to common—and even highly unusual—problems.
Features

Payroll Calendar
February 2026: Employer’s business tax calendar
Here’s your monthly guide to critical payroll due dates.

Payroll Today
What’s a postmark? Not what you think it is
IRC § 7502(a), the mailbox rule, states that mail is timely filed if it’s postmarked on or before the due date. But now you can’t know the postmark date unless you get on line at the post office and ask the clerk behind the counter to hand stamp the postmark.

Payroll Mailbag
In the Payroll Mailbag: January ’26
Are there limits to the EFW2 file? ... Accounting for name changes on W-2s

Benefits Law
Risky business: Alternative 401(k) investments
How much risk are you willing to allow your 401(k) plan to take on? The usual answer is not much, as plan administrators have a fiduciary duty under ERISA to choose investment options prudently. An appeal pending before the U.S. Supreme Court may test the duty-of-prudence standard for plans offering risky investment options.


