Time & Pay — Payroll, HR & Automated Timekeeping

Year-end readiness for clients

The One Big Beautiful Bill changed what goes on your W-2s.

Qualified overtime and qualified tips now have to be identified in payroll and reported to employees. Before we produce your W-2s, we need to know exactly how your overtime is calculated and which tipped occupation codes apply.

1. Learn what changed

Short, plain-language guides to the OBBBA payroll provisions that affect your W-2s — and the decisions only you can make.

2. Ask questions

Our assistant answers from this site's guidance only. It won't guess, and it won't give tax advice.

3. Send us your details

Redeem your access code and complete the year-end form before your final payroll of the year.

The topics that matter this year

Each guide ends with the specific decisions we need from you, so you can read it once and answer with confidence.

Qualified Overtime
OBBBA created a temporary federal deduction for the premium portion of FLSA-required overtime. Employers must be able to isolate and report that premium amount.
Qualified Tips
OBBBA created a temporary deduction for qualified tips. Employers must report qualified tip amounts and the Treasury Tipped Occupation Code (TTOC) for tipped employees.
W-2 Reporting
New reporting fields carry qualified tips, qualified overtime, and the tipped occupation code onto the W-2. 2025 gets transition relief; 2026 forms are built for it.
Other Provisions
Beyond tips and overtime, several OBBBA changes touch benefits, withholding, and information reporting. Here is what commonly affects employers.
Ask questions, get clarity

Your OBBBA assistant is ready to help

Not sure how qualified overtime works, which tipped occupation code applies, or what details belong on the year-end form? Ask our assistant. It answers from the guidance on this site in plain language, walks you through the concepts, and helps you understand what information Time & Pay needs before your W-2s are produced.

Ask a question
  • Answers from the same reviewed guidance on this site
  • Explains overtime, tips, TTOCs, and W-2 reporting in plain language
  • Helps you prepare what to send us through the portal
  • Always points you back to your advisor and your Time & Pay rep for final decisions

This site is general educational information about payroll reporting under the One Big Beautiful Bill Act (OBBBA). It is not tax, legal, or accounting advice. Guidance from the IRS and Treasury continues to evolve — confirm your specific facts with your tax advisor and your Time & Pay representative before you rely on it.