2025 employment tax year in review

Insights from the EY Center for Tax Policy

In this webcast, our employment tax professionals will discuss the following common areas of year-end payroll and employment tax concern:

• 2025 and 2026 federal and state tax rates and limits
• IRS guidance on taxation and reporting of paid family and medical leave insurance benefits
• One Big Beautiful Bill Act (OBBBA)
  • Fringe benefits
  • Form 1099 withholding and reporting
  • Employer tax credits
• Changes to catch-up contributions under the SECURE Act 2.0
• Federal and state unemployment insurance developments
• State and local income tax withholding developments
• Highlights from our 2025 payroll year-end checklist

1.5 RCH credit is available to Certified Payroll Professionals (CPP) and Fundamental Payroll Certification (FPC) professionals.

Panelists

Fred Branditz, Employment Tax Advisory Services, Ernst & Young LLP

David Howard, Employment Tax Advisory Services, Ernst & Young LLP

Gino Petrozzi, Employment Tax Advisory Services, Ernst & Young LLP

Stephanie Pfister, Employment Tax Advisory Services, Ernst & Young LLP

Debera Salam, Employment Tax Advisory Services, Ernst & Young LLP

Rachael Walker, Compensation & Benefits, Ernst & Young LLP

Kaitlin Wrenn, Employment Tax Advisory Services, Ernst & Young LLP

Moderator

Jennie DeVincenzo, Employment Tax Advisory Services, Ernst & Young LLP

EY webcast managed and produced by Ernst & Young LLP’s Tax Technical Knowledge Services Group, Washington, DC: Lynn Fairfax