SJHL Payroll Team
Year-End Payroll Hub · Tax Year 2026

Year-End Payroll Action Center

Don't miss a deadline that could delay bonus payroll processing, year-end reporting, or W-2 preparation.

Questions? We're here to help. Email us at payroll@sjhl.com
Action Required: Review These Key Areas
  • Key Payroll Dates to ensure employees receive pay on time during holiday bank closures and adjusted processing schedules.
  • Year-End Processing Dates for ACA reporting, unemployment rate notices, employee updates, W-2 preparation, payroll adjustments, and other year-end reporting requirements.
  • Bonus Information including bonus payroll timing requirements and submission deadlines.
  • Fringe-Benefit Items such as shareholder health insurance, personal use of company vehicle, group term life insurance, and third-party sick pay that are commonly overlooked and may affect taxable wages reported on employee W-2 forms.
  • Submit your Experience Rate Notice to ensure the applicable unemployment rate information is updated for the upcoming payroll year.
Updated for Tax Year 2026 A year-end guide from your SJHL Payroll Team.
Office & Bank Calendar

2026 Important Year-End Dates

Days our office is closed and days the Federal Reserve is closed.

NOV 25
Day Before Thanksgiving Offices close at 12:00 p.m.
Closing Early
NOV 26
Thanksgiving Day Office closed, bank holiday
Office Closed / Bank Holiday
NOV 27
Day After Thanksgiving Office closed
Office Closed
DEC 24
Christmas Eve Office closed
Office Closed
DEC 25
Christmas Day Office closed, bank holiday
Office Closed / Bank Holiday
JAN 1
New Year's Day Office closed, bank holiday
Office Closed / Bank Holiday
Please note, direct deposits cannot be processed on a bank holiday and may affect payroll processing schedules. Download the full holiday schedule (PDF)
Submission Deadlines

2026 Year-End Payroll Processing Dates

DEC 1
ACA Reporting Deadline All 1095-C form information entered and verified in Payentry.
Deadline
DEC 14
Year-End Items Due Shareholder health, personal use of vehicle, third-party sick pay, group term life, etc. entered in Payentry or sent to SJHL for processing.
Deadline
DEC 14
Employee Information Deadline All adjustments to employee information (SSNs, addresses, etc.) completed in Payentry to ensure W-2 accuracy.
Deadline
DEC 16
Unemployment Rate Notices Due All states, for the 2027 calendar year, to ensure rates are updated for the first payroll of 2027.
Deadline
DEC 17
Christmas Bonus Check Processing Deadline Last day to process bonus checks before the Christmas holiday. Separate bonus payrolls must be submitted 5 business days prior to the check date.
Deadline
DEC 21
Year-End Bonus Check Processing Deadline Last day to process bonus checks before year-end. Separate bonus payrolls must be submitted 5 business days prior to the check date.
Deadline
JAN 15
W-2s Available Electronic W-2s available through the Employee Self Service (ESS) Portal. Paper W-2s mailed to client offices.
FYI
To ensure timely processing of W-2s, ACA reporting, payroll adjustments, and year-end filings, please submit all requested information by the deadlines above. If information is submitted after the deadline, amendments and additional fees may apply. Early submissions are encouraged whenever possible.
Bonuses

Bonus payroll guide

If you are planning to give bonuses, please email us at payroll@sjhl.com.

How would you like to handle this year's bonuses?
We handle it

Let us process your bonus payroll

Send us the amounts and we'll run the bonus payroll for you — correct tax treatment, direct deposit, and W-2 reporting handled end to end.

$175 1–25 employees
$325 26 and above employees
Do it yourself

Process your own bonus payroll

Running it in-house? Use the guide that matches your bonus method for step-by-step instructions.

Planning Ahead

Please keep in mind that all seperate bonus payroll runs must be submitted FIVE business days prior to your check date before 2 p.m. CST.

Bonus Deadlines

The last day to enter bonus checks to ensure they are processed before Christmas is December 17, 2026 and before year-end is December 21, 2026.

Often missed on W-2s

Fringe benefits — do these apply to you?

Four items that need to be added to W-2 wages if they apply. Tap "Show decision tree" on any item to walk through it step by step. If any of the items apply to you, please email the information to payroll@sjhl.com.

01

Shareholder health insurance

Applies if you're an S-corp and pay premiums for an owner with more than 2% of the stock.

Show decision tree
Taxed as an S-corporation?
→ No
Not applicable
↓ Yes
Owner owns more than 2% of stock?
→ No
Not applicable
↓ Yes
Company paid premiums for them?
→ No
Not applicable
↓ Yes
Information Needed
Please send the total annual health & dental premiums paid on the owner’s behalf
02

Personal use of a company vehicle

Applies if a company vehicle is available for personal use.

Show decision tree
Company owns or leases a vehicle?
→ No
Not applicable
↓ Yes
Any personal use of the vehicle?
→ No
Not applicable
↓ Yes
Information Needed
Please send the vehicle information, value, personal miles driven and total miles driven
03

Group term life insurance

Applies if any employee's coverage is more than $50,000.

Show decision tree
Offer company paid group term life insurance?
→ No
Not applicable
↓ Yes
Any coverage over $50,000?
→ No
Not applicable
↓ Yes
Information Needed
Please send the full coverage amount for each employee
04

Third-party sick pay

Applies if an insurer paid sick or disability benefits to an employee directly and the the company paid any portion of the premiums.

Show decision tree
Did an insurance company pay sick or disability benefits directly to an employee?
→ No
Not applicable
↓ Yes
Employer-paid, after-tax premiums?
→ No
Not applicable
↓ Yes
Information Needed
Please provide the third-party sick pay statement/documentation from the carrier
State unemployment insurance

Your experience rate notice

Each fall, your state sends a notice setting your new unemployment insurance tax rate for next year. Updating this rate in the system timely helps ensure your payroll is accurate.

Using last year's rate after a new notice arrives is the most common cause of under- or over-paid State Unemployment Insurance (SUI) tax in Q1.
  • Usually arrives by mail or state portal between October and December
  • Sometimes labeled "experience rating," "contribution rate," or "tax rate" notice
  • Send us a copy as soon as it arrives
  • No notice yet? Let us know and we'll help you track it down