10/19/2026
Employers: Are you ready for the new qualified overtime reporting requirements?
Beginning in 2026, employers must separately report qualified overtime compensation on Form W-2 using Box 12, Code TT. Only the FLSA-required overtime premium generally qualifies—not the employee’s entire overtime payment. Overtime wages also remain subject to federal income tax withholding.
Now is the time to review employee classifications, overtime practices, and payroll systems. Call Marr at (816) 363-8700 for help preparing for the new requirements.