When will this be released?

January 15, 2026 at 5 PM PST 

Is there downtime for this release?

No

New Feature/Enhancements

Feature Enhancement 1

Iowa Tax Filing Status

Effective January 1, 2026, Iowa has introduced a new Tax Filing Status called “Qualified Surviving Spouse.” This status has been added to the Employee Withholding Card, with the same effective date, for both Employee Self Service and the Admin side. When selected, the appropriate tax will be calculated automatically.

Value

Employees who qualify can now accurately reflect their filing status on their Iowa W-4, ensuring correct tax withholding and reducing the risk of over- or under-withholding.

Audience

This update applies to employees who need to complete or update an Iowa W-4, as well as payroll administrators and HR teams responsible for Iowa tax setup and withholding accuracy.

Examples

An employee in Iowa who qualifies as a surviving spouse updates their withholding card in Employee Self Service and selects Qualified Surviving Spouse; the system recalculates their Iowa withholding automatically.

Feature Enhancement 2

New Audit Log on the SUPER_IPPC SCREEN

We added a new Audit log on the Super_IPPC  (SUPER_IPPC, SUPER_IPPCEL, SUPER_IPPCEL).  We will now be able to capture the following when changes are made:

• Date/Time
• User
• Change Action
• Change Summary

Value

An audit log provides accountability, security, and compliance by documenting each action, enabling traceability, detecting unauthorized access, and facilitating effective investigations.

Audience

This update is intended for payroll administrators, HR teams, and system administrators who manage or review Super_IPPC data.

Examples

When a user updates a record in Super_IPPC, the system logs the date and time of the change, the user who made the update, the type of action performed, and a summary of what was changed, allowing teams to easily track and review modifications.

U.S. – Calculation Changes

Benefits

Rothification handling when contribution limits are exceeded

We've refined how the engine finalizes benefit contribution amounts after rothification occurs when multiple benefits share the same annual limit.

Previously, when a contribution limit was exceeded and rothification applied, subsequent proportional adjustments across related benefits could reduce non-Roth contribution amounts, making it appear as though the applicable limit had not been fully met.

When rothification occurs and the catch-up limit is exceeded the engine now preserves the post-rothification contribution results for all benefits associated with that limit. No further redistribution of contribution amounts is applied within that group of benefits.

This applies as follows:

• If a 401(k) and/or 403(b) benefit is rothified, the final contribution amounts are preserved for all 401(k), Roth 401(k), 403(b), and Roth 403(b) benefits in the same payroll calculation.
• If a 457 benefit is rothified, the final contribution amounts are preserved for all 457and Roth 457 benefits in the same payroll calculation.

Example:

• Year-to-date traditional 401(k): $15,000
• Bonus check contributions:
  • Traditional 401(k): $10,000
  • Roth 401(k): $8,000
• Standard 401(k) limit: $23,500

Maryland SIT and Frederick County Tax updated

Effective January 1, 2025, we've made the following updates to bring the STE into alignment with

Reference: Maryland's online calculator

Maryland SIT

Added four new lower-income tiers with the following graduated rates: 2%, 3%, 4%, and 4.75%

Updated the standard deduction for the married filing status from $3,350 to $6,700

Frederick County Tax

Removed progressive bracket treatment; the applicable county rate is now applied uniformly to total taxable income based on the income threshold reached

Updated the standard deduction for the married filing status from $3,350 to $6,700

PFML

Auto adjust corrected for Colorado and Oregon PFML pickup

Effective January 1, 2026, we corrected an issue in the PFML auto adjust logic forColorado and Oregon where employer pickup amounts could be overstated in certain scenarios. When auto Adjust is true and year-to-date wages and withholdings were already aligned between pay periods, the engine could incorrectly recalculate and double the employer pickup amount, resulting in excess imputed income and over-withholding for taxes that treat the pickup as taxable.

The calculation has been updated so that, in these no-change auto adjust scenarios, the employer pickup amount remains consistent with prior periods rather than being recalculated from total year-to-date values.

Employer PFML Pick-Up added to additional taxable wages

• Maine State Income Tax (SIT)
• Maine Competitive Skills Scholarship Fund
• Maine Unemployment Program Administrative Fund
• Massachusetts Employer Medical Assistance Contribution (EMAC)
• Delaware Training Tax

U.S. - Updated Taxes

Illinois

Illinois State Tax updated

Effective January 1, 2026, the Illinois State Tax has been updated:

• The value of a basic allowance (Form IL-W-4, Line 1) increased from $2,850 to $2,925.
• The value of an additional allowance (Form IL-W-4, Line 2) remains $1,000.
• The tax rate remains 4.95%.

Reference: 2026 Illinois Withholding Tax Tables Booklet

Kentucky

Breathitt County OLF updated

Effective January 1, 2025, the Breathitt County OLF wage base increased from $176,100 to$184,500 to match the FICA wage base. The tax rate remains 2%.

This was confirmed with the Breathitt County Judge Executive's office.

Maine

Maine State Unemployment Tax updated

Effective January 1, 2026, the Maine State Unemployment Tax new-employer rate has increased from 2.11% to 2.23%. The wage base remains $12,000.

Reference: Maine Department of Labor

Maine Unemployment Program Administrative Fund updated

Effective January 1, 2026, the Maine Unemployment Program Administrative Fund rate increased from 0.16% to 0.17%. The wage base remains $12,000.

Reference: Maine Department of Labor

Ohio

Miami Township-Dayton JEDD Tax updated

Effective January 1, 2026, the Miami Township-Dayton JEDD Tax rate increased from 1.75%

to 2.25%. The tax credit is 100% and the credit limit is 2.25%.

Reference: Dayton, Ohio

Ohio State Tax updated

Effective January 1, 2026, the Ohio State Tax supplemental rate decreased from 3.5% to 2.75%.

Symmetry confirmed this change directly with the state of Ohio. Their website will be updated in the future.

Oregon

Oregon State Tax updated

Effective January 1, 2026, the Oregon State Tax was updated: 

• The federal tax adjustment increased from $8,500 to $8,750
• The value of an annual allowance increased from $256 to $263
• The standard deductions have changed:
  • Single with fewer than 3 allowances: increased from $2,835 to $2,910
  • Single with 3 or more allowances and Married: increased from $5,670 to $5,820
• The brackets and constants in the formula have changed

The supplemental tax rate remains 8%.

Reference: Oregon

Virgin Islands

Virgin Islands State Unemployment Tax updated

Effective January 1, 2026, the Virgin Islands Unemployment Tax wage base increased from$31,100 to $32,100.

Reference: From the Virgin Islands Department of Labor

Appendix: Bugs Resolved 

Functional

508(C) Compliance