Issue/Symptom/Question

Where can I find all the information related to PENTA and the 2025 End of Year?

Where can I find the End of Year Guides?

Where can I review the End of Year Bulletins?

Applies To

Penta for Windows

End of Year

Payroll

Bulletins

• Bulletin 1 - Preparing for Year-End 2025 and Payroll Year 2026

• Bulletin 2 - Ordering Forms

  • Nelco Solutions Online Store

  • EOY Payroll Summary

  • EOY 1099 Summary

• Bulletin 3 - Year-End Tax Kit Reservation

  • Reservation form

• Bulletin 4 - End of Year Guides

• Bulletin 5 - Late Issued Tax Changes

If you don't receive the bulletins, please email updates@penta.com to be added to our distribution list.

End of Year Guides

https://pentatech.atlassian.net/wiki/spaces/KCSLIVE/pages/1568571393

https://pentatech.atlassian.net/wiki/spaces/KCSLIVE/pages/1568768001

State Tax Withholding Guide

Used for setting up withholding codes in states that require special setup.

https://pentatech.atlassian.net/wiki/spaces/KCSLIVE/pages/1568407560

December Tax Kit Details

The 2025 December End-of-Year Tax Kit includes Federal and State changes announced before December 12th. This includes changes/updates to the following:

• 2026 Federal withholding changes.

• Includes a way to report the premium portion of FLSA overtime wages for employers, ensuring compliance with OBBBA reporting changes.

  • Premium Pay Portion of FLSA Overtime Wages (related to One Big Beautiful Bill)

• The Federal FICA Limit of $184,500 for 2026 has been added to the Tax Database.

• Exclude the Box 14 amount for Alabama exempt overtime wages from the Box 16 Alabama state wages.

• Modified the W-2 Paper Totals report to include Tax Types DE_PFL, DE_PML, DE_PPL, ME_FML information.

• Revised MD-FML dates, the Effective Date for Maryland FAMLI contributions has changed from 2025/07/01 to 2027/01/01.

• New Minnesota Paid Family and Medical Leave contributions beginning 2026/01/01.

  • Setting up Minnesota Paid Leave Tax Types MN-PFL, MN-PML - Penta Knowledge Base - Confluence

• Iowa EFW2 changes - Employer’s BEN (positions 40 - 47) will now be filled with zeroes.

January Tax Kit Details

The 2026 January Tax Kit includes Federal and State changes announced before January 16th. This includes changes/updates to the following:

• Includes update to the reporting of premium portion of FLSA overtime wages for employers, ensuring compliance with OBBBA reporting changes. Refer to the Knowledge Base article linked above for the latest reporting requirements.