As businesses wrap up 2025 and prepare for the new year, payroll and HR teams face one of the busiest periods on the calendar. In this conversation, Matt Gatsas, Vice President at Trivantus, breaks down what employers need to know to navigate year-end effectively, including W-2 processing, ACA deadlines, bonus communication, and important Secure 2.0 updates.
This summary highlights the key insights from the full discussion.
Why Year-End Matters More Than Most Employers Realize
Year-end brings a unique convergence of activity: deductions reset, bonuses impact tax deposit timing, and multiple compliance deadlines arrive at once. Employers are often juggling W-2s, quarterly filings, ACA requirements, 1099s, and other reporting obligations simultaneously. According to Matt, this creates a “perfect storm” that makes proactive planning essential.
When Employers Should Start Preparing
The short answer: much earlier than you think.
While every business operates differently, Matt emphasizes that preparing “as soon as possible” makes the entire process smoother. For employers subject to ACA reporting (generally those with 50 or more full-time employees), early setup within the payroll system is especially important.
Trivantus tools like Freedom Verify help identify issues such as incorrect Social Security numbers or outdated addresses—small details that can create big problems if left unresolved.
Important Changes: Secure 2.0
One of the most significant updates this year involves Secure 2.0 requirements. Employers offering 401(k) plans and employing individuals age fifty or older must ensure Roth catch-up contributions are enabled. This typically requires coordination with the employer’s third-party administrator (TPA) and advance communication with the payroll provider to ensure the new deduction is set up correctly.
Matt recommends initiating these changes early to avoid delays during an already busy season.
Deadlines Employers Should Track
Trivantus aims to deliver W-2s to clients in the first or second week of January. To make that possible, employers must supply final data before the early-January cutoff.
Additional deadlines include:
- W-2 Submission: January
- ACA Paper Filing: February 28
- ACA Electronic Filing: March (final deadline)
For employers with large workforces, delaying ACA preparation places significant strain on both internal teams and payroll providers.
How to Communicate Bonuses, Adjustments, and Year-End Changes
Good communication is the single most effective way to prevent year-end errors.
Matt explains that employers should notify Trivantus as soon as possible about:
- Bonuses that may require different tax deposit timing
- Deduction changes
- Any adjustments that impact taxable wages
- Third-party sick pay needs to be placed on hold
Most communication begins with a phone call to ensure clarity, followed by email confirmation and any required authentication.
For 1099 processing, Trivantus sends clients a structured spreadsheet to complete and return promptly. Missing or late information often results in reprints, delayed filings, or duplicate work; issues that can be avoided with early notice.
What Employees Need to Know Before W-2 Distribution
Employers play an essential role in making sure employees receive correct W-2s the first time. Matt recommends that employees review their pay stubs, confirm addresses, and report any changes to their HR contact before forms are issued.
Once W-2s are available, employees should open and verify them immediately, not wait until tax time. Any corrections requested in mid-April are difficult to process quickly.
Final Advice for a Smooth Year-End
Matt closes with a simple but important message: communication is everything.
Payroll and HR professionals should keep Trivantus informed about any changes or unusual activity that could affect year-end processing. Employees should communicate updates to their employers. Prospective clients who need assistance with payroll, tax filings, or HCM technology are encouraged to reach out. Trivantus is ready to help.
