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In this episode of Compliance Matters Gordon Middleton and Wayne Rottger break down the big compliance issues employers are facing as 2025 comes to a close.

We’re looking back and looking ahead—how does this year compare to previous years when it comes to compliance and workload? What’s changed, and what’s next? We dive intolegislative trends for unemployment insurance and what the 2026 forecast might mean for you.

We also review the state FUTA credit reduction list, trade disputes and their impact on unemployment insurance, and what employers need to know about WOTC's expiration and renewal.

Finally, hear updates on Form W-4 and W-2, the lingering effects of the government shutdown, and learn how employers are dealing with the evolving compliance challenge of Form I-9 management.

If you’re an employer looking for a rundown of what happened in 2025 and what to expect in 2026, you’re in the right place.