OBBBA 2025: Key Employer & Payroll Updates You Need to Know

The permanent extension of the Tax Cuts and Jobs Act is set to bring changes that both employers and employees will feel in everyday work and paychecks. One of the biggest shifts is the new “no tax on tips” rule, which means tipped employees could see more in their take-home pay, while employers will need to update payroll processes. Adjustments to overtime taxation and new thresholds for Form 1099-MISC/NEC reporting also mean extra steps to stay compliant. Families may notice changes through updates to personal exemptions, child tax credits, and moving or transportation benefits. On top of that, new rules tied to Trump accounts, student loans, and employer-provided meals are reminders that both businesses and workers need to stay informed and plan ahead for these financial shifts.

Key Areas:

· Overview of the OBBBA

· Permanent Extension of the Tax Cuts and Jobs Act (TCJA)

· Tips Taxation Changes

· Fringe Benefit Changes

· Other employer notable tax changes

· Reporting Changes

· Introduction of the “no tax on tips” rule and employer compliance steps

· Overtime taxation changes and how businesses must adapt

· Increased Form 1099-MISC and 1099-NEC reporting thresholds

· Updates to personal exemptions and child tax credits

· Revisions to transportation and moving expense taxation

· Additional updates including Trump accounts, student loan changes, and employer-provided meals

Why you should Attend:

On July 4th, 2025, President Trump signed in the One Big Beautiful Bill Act into law. This legislation is sweeping legislation that impacts all aspects of the United States. However, there are major impacts coming to employers and payroll departments across the national. Everything from taxation to W-2 reporting changes that was retroactive back to Jan of 2025. This session will do a complete overview of all aspects of the act and how employers can prepare for changes that will need to comply with by the end of 2025.

Who Will Benefit:

Payroll Professionals
Accounting Professionals
Tax Professionals
HR Professionals

Instructor

Dayna Reum

Payroll Expert

Dayna is currently the Director of Payroll Operations at Ann & Robert Lurie Children’s Hospital of Chicago. Dayna has been heavily involved in the payroll field over 17 years. Starting as a payroll clerk at a small Tucson company, Dayna moved on to be a Payroll Team Leader at Honeywell Inc. During Dayna’s time at Honeywell she obtained her FPC (Fundamental Payroll Certification) through the American Payroll Association. She also received several merit awards for Customer Service and Acquisitions and Divestitures. Dayna is no stranger to teaching she has taught at the Metro Phoenix American Payroll Association meetings and at the Arizona State Payroll Conference. Topics including Payroll Basics, Global/Cultural Awareness, Immigration Basics for the Payroll Professional, Multi-State and Local Taxation and Quality Control for Payroll, International and Canadian payroll. Dayna has her CPP (Certified Payroll Professional) through the APA. She also serves on the National American Payroll Association on the National Strategic Leadership Task Force, Government Affairs Task Force (PA Local tax subcommittee). Dayna has received a Citation of Merit for her service along with being a Gold Pin member of the APA. Besides her payroll accomplishments Dayna is certified in HR hiring and firing practices and is a Six-Sigma Greenbelt.

Credits

Opty learn is recognized by SHRM to offer Professional Development Credits (PDCs) for SHRM-CP® or SHRM-SCP® recertification activities.

Frequently Asked Questions

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