The payroll landscape is changing, and fast. With sweeping legislation like the One Big Beautiful Bill (OBBB), payroll professionals must be ready to adapt. Are your systems and teams prepared to handle new tax rules for tips, overtime, and withholdings? This course helps you understand what’s coming, what’s changed, and how to stay compliant, while supporting employees who are sure to have questions.

On May 20, 2025, Congress passed US HR 1, also known as the One Big Beautiful Bill (OBBB), which is now in effect. As the current administration’s flagship legislation, it introduces new reporting requirements, codifies key tax changes as permanent, and brings a wave of updates likely to impact payroll systems and employee planning. From deductions on tips and overtime to new rules around student loan exclusions, Trump accounts, and fringe benefits, the OBBB reshapes how employees think about tax savings and how payroll professionals manage withholdings and compliance.

Learning Objectives:

• Explain OBBB and its major provisions.
• Identify direct and indirect payroll impacts of the new legislation.
• Describe payroll system changes under new rules.
• Analyze how tax-saving provisions affect employee withholdings and planning.
• Explore strategies to address employee questions about tips and overtime.

Information covered in the presentation:

• The latest updates in payroll tax withholding.
• Overview of the One Big Beautiful Bill
• Direct payroll effects of the bill
• Indirect payroll effects of the bill
• Other parts of the bill that affect employees on their individual tax returns
• What potential changes to payroll systems may look like
• Changes to Social Security tax, 401(k) elective deferrals.
• State-specific minimum wage adjustments.
• Proactive strategies for ensuring compliance.

With new payroll-related tax rules now in effect, staying ahead of employee questions and compliance updates has never been more important. This course gives you the clarity, context, and confidence to adapt your processes, answer with certainty, and align your systems with the evolving federal landscape.

Who Will Benefit:

• CPA
• Human Resources
• Business Owners
• Compliance Officer
• Payroll Administrator
• Office Manager
• Senior Leadership
• Human Resources Directors
• Managers & Representatives
• Operations Professionals
• Compliance Professionals
• Recruiting Professionals
• Managers & Supervisors
• Employees

Coder Archives is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Speaker Profile:

Dayna is currently the Director of Payroll Operations at Ann & Robert H. 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 her tenure 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.