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
May 2026: Employer’s Business Tax Calendar
Here’s your monthly guide to critical payroll due dates.

Payroll Today
EBSA’s enforcement priorities: Loyalty first, prudence second
The Employee Benefits Security Administration has released Field Assistance Bulletin No. 2026-01, which describes its four enforcement priorities. The FAB emphasizes ERISA’s duty of loyalty, over the more traditional duty of prudence.

Payroll Mailbag
In the Payroll Mailbag: May ’26
Whose paperwork is it? ... Is a pancake breakfast a taxable meal?

Benefits Law
Roth employer contributions: Read the fine print
Employer contributions come with two surprises: Employees will receive Form 1099-R, even though they haven’t taken any distributions, and employees are taxable on those contributions.


