As a reminder to all employers, the Social Security Administration (SSA) has released the 2025 specifications for electronically filing Forms W-2 and W-2c.

• These are available on SSA’s website under Publications 42-007 (EFW2) and 42-0144 (EFW2C).
• Use EFW2C for corrections.

Updates for 2025:

• Social Security wage base: $176,100.
• Tax rates: 6.2% for Social Security (up to $10,918.20); 1.45% for Medicare.
• Additional Medicare Tax: 0.09% on wages over $2,000 (individual) or $2,500 (married filing jointly).
• Box 11: Report certain deferred compensation.
• No changes to file format.

Filing Deadlines:

• BSO file upload: December 8, 2025 – January 31, 2026.
• BSO registration: Must be completed by December 8.
• Final W-2 filing deadline: February 2, 2026 (adjusted due to weekend).
• Corrections: Submit as soon as errors are found.

Important Reminders:

• Do not submit forms showing only the last four digits of SSNs.
• All files must be validated using AccuWage Online before uploading.
• Incorrectly formatted files will be rejected.

Additional IRS Updates:

• New extension process: Use Form 15397 to request more time to furnish W-2 copies to employees.
• New OMB number: 1545-0029 now applies to several wage forms.

• Box 12 limits increased:
  • SIMPLE Plans: $16,500.
  • 403(b) Plans: $26,500.
  • Code G Deferrals: $23,500.

• Code F and S: Now include Roth SEP and Roth SIMPLE IRA contributions.
• Penalties: Increased for late or incorrect filings.
• Disaster relief: Available for affected areas (see IRS website).

For additional information:

• SSA – Specifications for Filing Forms W-2 and W-2c (EFW2/EFW2C)
• SSA Resources – Publications & Forms
• IRS W-2 and W-3 Forms
• General Instructions for Forms W-2 and W-3 (2025)
• IRS – About Form W-2, Wage and Tax Statement
• SSA – Specifications for Filing Forms W-2 Electronically (EFW2)
• SSA – Electronic Wage Reporting System – Help Guide 2024
• SSA – Electronic Wage Reporting System – Helpful Hints to Electronic Filing and Registration 2025
• SSA – User Handbook for Tax Year 2024
• SSA – Employer W-2 Filing Instructions & Information
• IRS Disaster Tax Relief

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