Fresh thinking and actionable insights that address critical issues your organization faces.
Learn moreResources
KPMG's multi-disciplinary approach and deep, practical industry knowledge help clients meet challenges and respond to opportunities.
Services to meet your business goals
Technology Alliances
KPMG has market-leading alliances with many of the world's leading software and services vendors.
View all AlliancesHelping clients meet their business challenges begins with an in-depth understanding of the industries in which they work. That’s why KPMG LLP established its industry-driven structure. In fact, KPMG LLP was the first of the Big Four firms to organize itself along the same industry lines as clients.
We bring together passionate problem-solvers, innovative technologies, and full-service capabilities to create opportunity with every insight.
Learn moreWhat is culture? Culture is how we do things around here. It is the combination of a predominant mindset, actions (both big and small) that we all commit to every day, and the underlying processes, programs and systems supporting how work gets done.
Learn moreImposed on railroad employees, employers, and employee representatives
The U.S. Treasury Department and IRS published a notice in the Federal Register providing the tier 2 tax rates for 2025 (that is, with respect to compensation paid in 2025).
Tier 2 taxes imposed on railroad employees, employers, and employee representatives are a source of funding for benefits under the Railroad Retirement Act.
There are no changes to the tier 2 tax rates for 2025 (that is, the rates are unchanged from the rates applicable for 2024). The tier 2 tax rates for 2025 are for:
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.