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Talent
Workforce Management
Benefits
Core
Integrations
ProLiant Mobile
Your employees can stay connected.
Anytime, anywhere.
Maryland - Paid Family Leave
DELAYED: Contributions have been delayed until January 1, 2027 with benefits to begin January 1, 2028. This was confirmed through an agency newsletter received 4/08/2025 that confirmed the final bill passed to delay the start of this tax.
Effective: January 1, 2026 - – active as of 1/01/2026. If you have set up changes to make to the default setting please work with your Account Manager.
Employers / Minnesota Paid Leave
The Employer’s Annual Federal Tax Return, Form 944 was set to be no longer accepted for the 2026 tax year. This change has been extended through 2027. Form 944 will be accepted for the 2026 tax year. Beginning in 2027, this form will no longer be used, and annual filers will be required to file the quarterly form 941with the first quarterly filing of 2027.
The WOTC program has expired as of 12/31/2025 pending the government to reactive the program. The current law had this credit authorized through 12/31/2025. At this time, new certifications cannot be issued, and approval or denial status will not be issued. Employers are encouraged to continue screening and filing necessary forms to claim the WOTC credits. Historically, credits have been issued retroactively after a lapse. The program is effectively paused for 2026 pending congressional action to reactivate the program.
In 2025, the Internal Revenue Service (IRS) issued new tax guidance that requires states and employers to make changes to paid leave contributions and benefits for federal tax purposes and reporting. In a IRS update, IRS Notice 2026-6, the IRS granted an extension until 2027 to implement these changes.
Revenue Ruling 2025-4. Accordingly: (1) For medical leave benefits a State pays to an individual in calendar year 2026, with respect to the portion of the medical leave benefits attributable to employer contributions, (a) a State or an employer is not required to follow the income tax withholding and reporting requirements applicable to third-party sick pay, and (b) consequently, a State or employer will not be liable for any associated penalties under § 6721 for failure to file a correct information return or under § 6722 for failure to furnish a correct payee statement to the payee.
| Plan Type | 2026 | 2025 | Change |
|
401(k) & 401(k) Roth |
$24,500 |
$23,500 |
$1,000 |
|
401(k) Catch-up (50+) |
$8,000 |
$7,500 |
$500 |
|
401(k) Catch-up (60-63) |
$11,250 |
$11,250 |
$0 |
|
403(b), 408(k) SEP & 457 |
$24,500 |
$23,500 |
$1,000 |
|
403(b), 408(k) SEP & 457 Catch-up (50+) |
$8,000 |
$7,500 |
$500 |
|
403(b), 408(k) SEP & 457 Catch-up (60-63) |
$11,250 |
$11,250 |
$0 |
|
408(p) SIMPLE |
$17,000 |
$16,500 |
$500 |
|
408(p) SIMPLE Catch-up (50+) |
$4,000 |
$3,500 |
$500 |
|
408(p) SIMPLE Catch-up (60-63) |
$5,250 |
$5,250 |
$0 |
|
SIMPLE IRA & SIMPLE 401(k) High Deferral Limit |
$18,100 |
$17,600 |
$500 |
|
SIMPLE IRA & SIMPLE 401(k) High Deferral Limit Catch-up (50+) |
$3,850 |
$3,850 |
$0 |
|
401(k) Compensation Limit (Gross Compensation) |
$360,000 |
$350,000 |
$10,000 |
|
Definition of Highly Compensated Employee (HCE) |
>$160,000 |
>$160,000 |
The IRS released the Retirement Plan Contribution Limits for 2026 in Notice 2025-67. ProLiant is actively updating these limits in our system, and they will be applied prior to the 2026 payroll processing.
California
SDI Rate Increase
CA-SDI tax rate has increased from 1.2% to 1.3% effective 1/01/2026. This update has been made in the ProLiant system.
STT Rate Increase - delayed
Oregon HB 3991 was set to increase the OR-STT tax rate from 0.1% to 0.2%. Employers should not implement an increase to Oregon’s statewide transit tax for 2026 tax year while a referendum initiative referring to the act that made the change to state voters goes through the approval process, the state revenue department said Dec. 15.
This rate in ProLiant system has remained at 0.1%. We will continue to monitor for progress.
ProLiant puts the human in human resources. We provide a fully integrated, cloud-based HCM solution that simplifies payroll and HR processes. The company serves small to large clients in multiple industries in all 50 states and is committed to providing the highest quality customer service in the industry.
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