Employer Compliance Checklist-One Big Beautiful Bill (OBBB)

A concise, action-packed checklist for payroll, HR, and finance teams.

1) Payroll & Reporting

• Update payroll software to track qualified overtime and tip income separately.
• Ensure W-2 and 941 forms reflect new reporting categories once IRS guidance is issued.
• Review pay policies to confirm overtime calculations comply with FLSA and OBBB definitions.

2) Benefits & Employee Plans

• Review health and benefit plan documents for OBBB changes (e.g., HDHP telehealth flexibility).
• Update employee handbooks, SPDs, and open-enrollment materials.
• Verify eligibility and administration for dependent care FSA and student-loan repayment benefits.
• Communicate updates clearly before the next enrollment cycle.

3) Tax Credits & Incentives

• Evaluate eligibility for the expanded employer childcare credit.
• Confirm qualification for the Paid Family & Medical Leave (PFML) tax credit.
• Document policies and payments tied to credits; coordinate with your tax advisor.

4) Workforce Eligibility & Documentation

• Conduct an internal I-9 audit and resolve missing or expired documentation.
• Use the current Form I-9 (Rev. 08/01/23) and ensure proper e-verification procedures.
• Train managers on immigration compliance and audit response protocols.

5) Policy & Training Updates

• Refresh the employee handbook and internal policies to reflect OBBB rules.
• Schedule training for HR and payroll staff on new requirements.
• Update job postings, onboarding materials, and compliance acknowledgments.
• Communicate changes via memo, town hall, or intranet.

6) Ongoing Monitoring

• Subscribe to IRS and DOL update alerts for upcoming guidance.
• Set quarterly compliance reviews and maintain a central OBBB documentation file.
• Review vendor contracts (benefits administrators, childcare providers, etc.) for compliance.

Pro Tip: Form a cross-functional OBBB Compliance Team - HR, payroll, finance, and legal - to manage timelines and documentation.

© 2025 Employer Compliance Guide - OBBB. This content is provided for general informational purposes and is not legal or tax advice.