Duplicate W-2s have been arriving at parishes in the last week. Read the explanation below for information on what to do with the regenerated W-2s.
Who does this really impact?
Employees who were paid overtime in 2025. Duplicate W-2s received for all other staff are the same as the original W-2s received.
What happened?
In late December, we were all notified that Paycor was going to include the new overtime reporting into box 14. Under the One Big Beautiful Bill Act (OBBA), certain overtime wages, specifically the premium portion of time and a half pay, are considered qualified overtime compensation. Keep in mind, there are no IRS requirements for this reporting on 2025 form W-2s. At that time, I expressed concern that employers didn’t receive enough advance notice to review and make any necessary corrections to their data (if needed). This means if any locations used the overtime code for payments that weren’t hours worked over 40 in a work week (qualified overtime compensation per OBBA) those hours were going to be incorrectly reported in box 14. Subsequently, I was told that there were no exclusions allowed, and the amounts were going to be reported.
Last week, reports started coming in from parishes about duplicate W-2s received. The first set appears to include box 14 reporting and the second set does not. Understandably, this has caused much confusion and concern. As of today, Paycor has determined that a mistake was made on their end, and our account was included for regeneration of W-2s on January 14 to have the box 14 data removed which caused the second set of forms to be printed and mailed for many locations. Note that regenerated W-2s are not W-2Cs: they simply replace the original form.
It is important to note that 98 locations were not a part of the regeneration and only got one set of W-2s and those locations have the box 14 data reported.
In addition, Paycor does not transmit box 14 data to the IRS, so employees can use the original W-2s with the box 14 data assuming it’s all eligible overtime paid using the OT code.
What now?
All regenerated W-2s received are technically correct and are what was included with the annual filing. The regenerated W-2s are also what is published to the employee’s profile. Employees who do not have overtime in 2025 are not impacted by this and the regenerated W-2 is simply duplicate and does not need to be distributed. Employees who had overtime in 2025 should receive the updated W-2. If there are questions as to which one is current, they should log into Paycor and review the 2025 W-2 posted to their tax documents within Pay Stubs & Tax Documents.
What if I was over charged for W-2 distribution?
Paycor will be reviewing the charges related to W-2s in February and applying credits to invoices for those with charges related to the regeneration.
This sample memo that replaces the memo published in the PLU last week related to OBBA overtime that can reviewed, edited, and shared with staff who have overtime compensation.
Key Takeaways
- 2025 W-2s were regenerated in error by Paycor and box 14 data was removed.
- Paycor will review and credit duplicate charges.
- Employees with overtime should receive the updated W-2s.
- W-2s found on the employee’s Tax Documents within Pay Stubs & Tax Documents is the final form W-2 if there are questions as to which form is final.
- The regenerated W-2s are technically correct as the box 14 data is not an IRS requirement for 2025.
