Business function

Payroll

Paying employees correctly and on time: time, wages, withholding and pay statements.

Government changes AmendSignal has published that are classified under payroll. Coverage is limited, so a change missing here does not mean nothing changed.

3 records

  • Published

    Proposed rule · United States · WHD · Withdrawn

    Wage and Hour Division withdraws its proposal to remove Fair Labor Standards Act interpretive guidance from federal regulations

    What changed
    The Department of Labor's Wage and Hour Division (WHD) withdrew, as of October 6, 2026, its 2025 proposal to take certain Fair Labor Standards Act (FLSA) interpretive guidance out of the Code of Federal Regulations (CFR). That rulemaking is now over.
    Who's affected
    Employers and advisers who use the WHD interpretive guidance on FLSA topics found in the CFR, or who were tracking the 2025 proposal. The guidance was not removed.
    What to do
    This withdrawal creates no new duties for employers. You may want to note that the proposal is closed and keep watching for any new WHD action on its interpretive guidance.

  • Comments due

    Proposed rule · United States · IRS · Proposed · Proposed, nothing required yet

    Internal Revenue Service proposes updating its information reporting and backup withholding regulations to the new $2,000 threshold

    What changed
    The Internal Revenue Service (IRS) proposes to replace the old $600 reporting threshold in its regulations with the statutory threshold of $2,000 for 2026, adjusted for inflation in later years, for information returns and backup withholding. The proposal reflects changes Congress already made in the One, Big, Beautiful Bill Act.
    Who's affected
    Businesses that make payments in the course of their trade or business reported on Forms 1099-NEC, 1099-MISC, W-2G, and in narrow cases Form W-2, and payors that do backup withholding reported on Form 945. Casinos and other payors of gambling winnings are among the most affected.
    What to do
    This proposed rule creates no new duties for employers, and comments are due June 16, 2026. The IRS says the higher statutory thresholds already apply to payments made after December 31, 2025, regardless of this proposal, so payors may want to confirm their systems no longer use $600.

  • Effective

    Final rule · United States · WHD · In effect · No new requirements

    Wage and Hour Division restores pre-2024 overtime exemption salary levels in federal regulations after courts vacated the 2024 rule

    What changed
    Effective May 15, 2026, the Wage and Hour Division put the Code of Federal Regulations (CFR) text for the Fair Labor Standards Act (FLSA) white collar exemptions back to its pre-2024 version, after courts vacated the 2024 rule. The standard salary level shown in the regulations is again $684 per week, and the highly compensated employee threshold is again $107,432 per year.
    Who's affected
    Employers covered by the FLSA that treat employees as exempt executive, administrative, professional, outside sales or computer employees. The Department says it has already been enforcing these pre-2024 levels.
    What to do
    This rule creates no new duties for employers. The existing salary tests continue: exempt employees generally must be paid at least $684 per week on a salary or fee basis, and highly compensated employees at least $107,432 per year.