October/November
- Watch the year-end video (to update)
- Review processing deadlines and identify your final payroll(s) for 2025.
- Review the Insperity holiday schedule and Federal Reserve holidays for 2025 and 2026.
- For clients using isolved for ACA compliance, all ACA configuration, including history from prior years, must be completed in isolved no later than Friday, Nov. 14, 2025.
December
Before your last payroll
- Identify and schedule special payroll adjustments, such as group-term life, auto allowances, and other fringe benefits. Because some of these fringe benefits require tax withholdings, they need to be entered at the same time as a normal payroll run before the end of the year. Use the guide Year-end payrolls and adjustments for important cut-off dates.
Before December 15th
- Call your payroll specialist with any questions regarding year-end processing well in advance of Monday, Dec. 15, 2025, to allow sufficient time to address and resolve any outstanding issues.
- Identify and process any end-of-the-year payroll items, such as bonuses, fringe benefits, and deferred compensation by Monday, Dec. 15, 2025.
- If you are paying bonuses or have extra payrolls that need to be included in your 2025 W-2s, notify your payroll specialist by Dec. 15, 2025. (Note: Wiring of funds may be required.)
- Enter any additional manual or voided checks that need to be recorded in 2025 by Monday, Dec. 15, 2025. If you enter additional manual checks or voids after this date or after processing your last payroll for the year, please contact your payroll specialist for guidance.
- For applicable large employers (ALEs), call your benefits specialist for guidance on ACA year-end processing well in advance of Monday, Dec. 15, 2025 to allow sufficient time to address and resolve any outstanding issues.
Before December 30th
- Employees must update their home address or specify an override address for tax forms no later than Friday, Dec. 26, 2025, to ensure delivery to the correct address.
- Employee must elect electronic consent to year-end forms in the ESS Classic View or the Adaptive Employee Experience prior to Dec. 26, 2026 in order to receive W-2s, 1099-NECs, and 1095 ACA forms electronically.
- Identify and schedule special payroll adjustments, such as group-term life, auto allowances, and other fringe benefits. Because some of these fringe benefits require tax withholdings, they need to be entered at the same time as a normal payroll run before the end of the year.
- Perform an audit of employee data related to Social Security number (SSN), name, and mailing address, and make any updates in the payroll system by Friday, Dec. 26, 2025.
- Enter any additional manual or voided checks that need to be recorded in 2025 by Friday, Dec. 26, 2025. If you enter additional manual checks or voids after this date or after processing your last payroll for the year, please contact your payroll specialist for guidance.
- Third-party sick pay information should be processed by Friday, Dec. 26, 2025.
- After Dec. 26: Any late submissions will require manual adjustments that will delay corrected W-2 reporting. Adjustments cannot be processed until after February 7, 2026, and will be subject to a fee of $350 per quarter.
Should you receive new tax rate notices in late 2025 or early 2026 from each state with whom you are registered, please forward all copies of the tax rate notices or agency letters our tax team at HRCore.Tax@insperity.com, upon receipt.
Insperity does not received this information from state or local agencies.