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Tax
Global Mobility

Mobility Matters

The Year-End Payroll Pivot: Top Considerations for Modern Workforces for 2025–2026 Reporting and Compliance

December 2025 | By Manan Shah and Samantha-Jo Marciliano, KPMG LLP

As the calendar turns toward 2026, organizations are facing a pivotal moment in payroll and employment tax compliance. The latest federal and state legislative changes are introducing new wage-base thresholds, expanded benefits limits, and intricate reporting requirements, making year-end preparation more critical than ever.

What’s Changing—and Why It Matters

1

Anticipate Regulatory Shifts: Stay informed about the newest federal and state mandates affecting payroll and employment tax. Early awareness empowers your teams to respond proactively and avoid last-minute surprises.

2

Master Key Updates: Understand the implications of revised Social Security wage bases, retirement and benefit limits, and enhanced reporting obligations—including those for qualified tips and overtime under the One Big Beautiful Bill Act.

3

Mitigate Risk, Maximize Efficiency: Learn how to sidestep common year-end pitfalls with proven best practices. Streamline your processes to ensure compliance, reduce errors, and safeguard your organization against costly missteps.

4

Strengthen Workforce Planning: Leverage transparent communication and robust planning to support employees in an era of increased mobility, complex benefits, and digital pay solutions. Proactive strategies today lay the groundwork for long-term workforce resilience.

Is your mobility and payroll team prepared to respond to change? Explore this article for actionable insights designed to guide you through evolving regulatory requirements and help position your organization for continued success.

Dive into our thinking:

The Year-End Payroll Pivot: Top Considerations for Modern Workforces for 2025–2026 Reporting and Compliance

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Mobility Matters

Mobility Matters, published by KPMG's Global Mobility Services (GMS) practice, offers thought-provoking articles that can help raise awareness about topical and timely issues affecting international assignment programs and globally-mobile employees working for multinational organizations.

Webcast Replay Webcast Upcoming Listen Now From The Web

November 11, 2025 | Year-end payroll considerations for 2025 reporting and 2026 compliance

This TaxWatch webcast discusses crucial year-end payroll considerations for 2025 reporting and 2026 compliance. The session covers the key aspects of the year-end payroll process and challenges related to reporting workforce compensation.

Webcast Replay Webcast Upcoming Listen Now From The Web

2025 Payroll Year-End Report and Checklist

Prepared jointly by KPMG Employment Tax and Bloomberg Tax & Accounting

GMS Flash Alerts and Mobility Matters

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Image of Manan Shah

Manan Shah

Partner, Global Mobility Services, Employment Tax, KPMG US

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Samantha-Jo Marciliano

Managing Director, Employment Tax, Global Mobility Services, KPMG LLP

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Manan Shah

Partner, Global Mobility Services, Employment Tax, KPMG US

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Image of Samantha-Jo Marciliano

Samantha-Jo Marciliano

Managing Director, Employment Tax, Global Mobility Services, KPMG LLP

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