2025 Year-End Payroll Guide

Thank you for trusting our team with your payroll in 2025. Whether you have partnered with us for many years or joined us recently, we are grateful for the opportunity to serve you and your business.

We know the end of the year brings added pressure for business owners. There are deadlines to meet, goals to close out, and plans to prepare for the year ahead. Payroll shouldn’t add to that stress. That is where we come in. Our team is here to make sure your year-end process is clear, accurate, and completed on time so you can stay focused on what matters most.

This guide walks you through every detail that needs your attention before year-end. Following it will help ensure your reports, filings, and W-2s are completed accurately and without delay.

If you have any questions as you review this guide, please don’t hesitate to reach out. We welcome the conversation and are glad to help at 864 PAYROLL or payroll@paysmartsc.com.

2025 Year-End Guide
2025 Bonus Checklist

Important DEadlines

Dec 10, 2025: Report Year-End payroll info to Paysmart
Jan 1, 2026: Paysmart publishes Q4 reports
Jan 21, 2026: W-2s available for delivery or pickup
Jan 23, 2026: W-2s available in secure portal.                        February 2, 2026: Employers must postmark W-2s

**Please let us know if you would like more information on how to retrieve your reports from our online portal.

You can find information on holiday payroll schedules as well as when Paysmart will be closed for the holidays on our website.

rEPORT BY 12/10/2025

additional Fees

Paysmart does not discuss W-2s directly with employees. Any duplicate requests must come from the employer. A fee of $10 per duplicate W-2 will be billed to the employer. You can access W-2 copies anytime through our online portal at no additional charge.

Payroll information submitted after December 10 or after your final payroll of the year will incur a $50 year reopen fee, plus amended return fees and any applicable IRS or state penalties. Amended return fees are $100 per federal or state return and $20 per amended W-2.

deadline dISCLAIMER

Paysmart will not be responsible for any penalties or interest incurred due to information provided after the December 10, 2025, deadline.

EMPLOYEE ADDRESS OR SSN

If Paysmart processes E-Verify for your new employees, we confirm their Social Security numbers. If not, it is your responsibility to ensure all SSNs are correct.

We also recommend confirming that every employee’s address is current for W-2 delivery. Send any updates to Paysmart by December 10.

Reports are available to help you verify this information. Let us know if you would like guidance on how to access them.

Net to gross checks

If you issue net payroll checks to employees, these must be reported on their W-2s. Please provide Paysmart with any federal or state withholding details, or the net amount will be grossed up for Social Security and Medicare only. Report all net checks by December 10. Additional payroll fees may apply.

Shareholder Health

For an S Corporation to deduct shareholder health insurance on its tax return, the premiums paid must be reported on the shareholder’s W-2. Please report all shareholder premiums to Paysmart by December 10 to ensure they are properly included.

FILING TO TAX AGENCIES

Paysmart will file all W-2s with the appropriate federal and state agencies by the required deadlines. If you need help preparing or filing 1099s, please let us know. We can create and file them for you for an additional fee.

bonus pay

Many businesses give year-end bonuses to their employees. Accuracy and timing are critical to avoid incorrect amounts, early deposits, or missed details. Use our Bonus Checklist and submit all bonus details to Paysmart by December 10 for accurate, timely processing

Third Party Sick Pay

Insurance companies are required to provide this information by January 15, 2026. Please let Paysmart know if any third-party sick pay is expected. We will hold year-end processing until this information is received. This may delay your year-end reports and W-2s, but all reports will be available no later than January 31, 2026.

Employer HSA Contributions

Do you contribute to your employees’ HSA accounts? These amounts must be reported on each employee’s W-2. Please report all HSA contributions to Paysmart by December 10. While these contributions are not taxable, they are required to be reported accurately.

Employer cost of Health Insurance

The Affordable Care Act requires employers who issued more than 250 W-2s in the prior year to report the cost of employer-sponsored health coverage on each employee’s W-2. This amount is not taxable and remains optional for employers with fewer than 250 employees.

You may report this information to Paysmart at year end or have it included on each paycheck throughout the year. Please submit any year end updates by December 10 or with your final 2025 payroll.

Contact Us

Call: (864) PAYROLL (729-7655)
Fax: (864) 242-4559

Office Hours:
Monday – Thursday: 8:30am – 5:00pm
Friday: 8:30am – 1:00pm

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Emily Gooding

Payroll Specialist

Emily is graduating in May with a BA in Business Administration from Lander University. She has gained valuable experience as a payroll intern for BMW. We are so excited to have her on the team and  to see her excel in her role as a Payroll Specialist.

Madison Capps​

Payroll Specialist

Madison received a BS in Psychology from Southern Illinois University in 2019. Since then, she has been working as a supervisor at Starbucks and earning her second degree, a BA in Administration and Accounting, from USC Aiken in the fall. She will be joining us as a Payroll Specialist and a valuable addition to our Paysmart team.

Kristen Wilby

Payroll Specialist

Before moving to South Carolina with her husband, Kristen worked as a Sales & Marketing Specialist for Premium King in Feasterville, PA, where she gained valuable experience in strengthening the brand and generating new business. Kristen also brings to our team several years of professional experience as an Executive Assistant and as an Office Manager, where she was first introduced to payroll. Kristen’s knowledge and her innate ability to establish genuine relationships contribute greatly to the team as we continue to grow and serve our clients.

Meg Whitaker

Payroll Specialist

Meg brings nearly twenty years of professional experience to the team. Most recently, she worked as a Payroll & Benefits Specialist in Centennial, Colorado. She and her husband recently moved back to the Carolinas for his job, and we were fortunate to find her! Before Colorado, Meg worked at CPI Security Systems in Charlotte, NC, for twelve years as a Billing Coordinator and Senior Administrative Assistant. She also gained three years of experience as an HR Assistant for a law firm in Fayetteville, NC. Her expertise significantly adds to our team and benefits our clients as we continue to grow!

Rachel McClaran, EA

Partner

Rachel plays a crucial role in developing Paysmart’s core processes and procedures, as well as overall strategy within the company. Rachel graduated from Bob Jones University and is an active member of the Junior League of Greenville and the South Carolina Association of CPAs. Her desire to serve her community has led her to become involved with several nonprofit organizations and to serve as the past Vice President of Finance for the Junior League of Greenville. Outside of the office,Rachel enjoys spending time on the water and traveling with her husband and their two children.

Hina Rogers

Payroll Specialist

Hina joined the Paysmart team in August 2022. She grew up in Portland, Oregon, before moving to Greenville, SC. She earned both a bachelor’s and a master’s degree in education. After college, she represented her alma mater as an enrollment counselor in the Southeast and Western states. She enjoys traveling, road trips, cooking, and quality time with her family. Hina looks forward to serving your company’s needs! 

Sharon Quantrille

Payroll Specialist

Sharon has spent several years in the accounting industry and has completed courses to hone her skills as a Payroll Specialist. Her background as an educator, professional musician, and Human Resources Generalist has contributed to her communication skills, commitment to professionalism, and organizational skills that make her a tremendous benefit to her Paysmart clients and colleagues. A graduate of Bob Jones University with a B.S. degree in Music Education, a Master of Music degree in Piano Performance and a Human Resources Generalist Certificate, Sharon spends her free time gardening, hiking, playing the piano, and spending time with her four adult children.

Haleigh Bates

Payroll Specialist

Haleigh joined our team in May of 2022 as a payroll specialist. Haleigh has over eight years of experience helping personal and small business clients with their financial needs. She received her Bachelor’s Degree from Georgia Southern University. She enjoys spending time with her husband and their three children, Caden, Addie, and Mason.  She likes to go hiking, spend time at the beach, and volunteer at her church in the children’s ministry. 

Courtney Rossello

Payroll Tax Manager

Courtney joined the team at Paysmart Payroll Services in September 2020.  She was raised in Simpsonville, SC, and graduated from Clemson University in 2009 with a bachelor’s degree in political science and a concentration in public administration.  Courtney began her payroll career in 2011 and currently works in the payroll tax department at Paysmart.  She strives to make every client feel comfortable knowing their payroll taxes and tax returns are handled accurately and efficiently.  Courtney is also a volunteer Treasurer for a local middle school in Greenville County.  In her spare time, she enjoys volunteering with special needs children, road trips, and spending time with her two daughters. 

Emily Hargrave

Senior Payroll Specialist

Emily received her bachelor’s degree in music from West Coast Baptist College. Since her college days, Emily has gained nearly 18 years of experience in office operations and project management. Emily joined Paysmart in 2017 and enjoys using her skills to support clients and the Paysmart team.

 At heart, Emily is a small-town country girl from the Midwest but is happy now to call the Upstate home, where she doesn’t have to endure harsh winters. Emily’s favorite ways to spend her free time are reading a good book, challenging herself with puzzles, and doing her best not to kill the plants in her garden.

Julie Shull

Client Success Specialist

Julie is the Client Success Specialist for Paysmart Payroll.  She joined the team as a Payroll Specialist in March of 2020. She received her Bachelor of Science degree from NC State University and earned an MBA from Gardner-Webb University while playing on the GWU women’s tennis team. After starting her career with Wilson Sporting Goods as a Financial Analyst, she took a few years off to raise twin boys until she began working for Greenville County Schools in 2014.  Julie enjoys spending time with her family and outdoor activities.

Brad Detandt

Payroll Administrator

A graduate of Northland International University with a BA in Counseling, Brad Detandt leads the day-to-day operations of the Paysmart team. He is eager to grow the firm’s client portfolio. He brings a diverse employment background in retail, manufacturing, nonprofit ministries, and business development, with
a specialized focus on team development and process improvement. Brad’s professional – and personal – mission is to “Be Great. Serve!” Brad enjoys spontaneous activities and weekend trips to state parks with his wife Miranda and his three children.

Stephen C. Stokes

Managing Partner

Stephen has more than 14 years’ experience working with individuals and businesses to meet their tax, accounting, and payroll needs. He has been the managing partner of Paysmart Payroll Services since January 2009. He is a licensed certified public accountant in South Carolina and Georgia. Stephen is also a member of the South Carolina Association of CPAs, the Georgia Society of CPAs, the American Institute of CPAs, and the Professional Association of Small Business Accountants. He has a bachelor’s degree from Bob Jones University and a master’s degree from Georgia State University. Stephen was born and raised near Atlanta, Georgia and moved to Greenville, South Carolina, several years ago. He enjoys spending time with his wife, Tiffani, and daughters, Madeline and Julianna. He is actively involved in his church and enjoys reading, sports, and other outdoor activities.