For tax reporting purposes, wages are reported when they are paid, rather than when they are earned. Wages earned in December 2025 but paid in January 2026 will be reported on the W-2 for 2025.
For tax reporting purposes, wages are reported when they are paid, rather than when they are earned. Wages earned in December 2025 but paid in January 2026 will be reported on the W-2 for 2025.