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Veterinary Practices: Year-End Payroll Checklist (2026)
Year-end payroll for veterinary practices is W-2s and any 1099-NEC to employees and contractors by January 31, the fourth-quarter 941 and annual 940, and the veterinary practice items that decide which boxes are right: IRS Employer shared responsibility provisions and IRS: Independent contractor (self-employed) or employee?. BEG: $45 per employee per month inside the payroll software you already use, live in 3 to 5 days.
Veterinary practice items that shape the W-2 and 1099s
Under the Affordable Care Act, an employer is an applicable large employer for a calendar year if it averaged at least 50 full-time employees, including full-time-equivalent employees, in the preceding calendar year; a full-time employee averages at least 30 hours of service per week or 130 hours per month. Applicable large employers must offer affordable minimum value coverage or potentially owe a payment, and must send information reports to employees and the IRS.
For each employee, the practice must withhold and deposit income, Social Security and Medicare taxes and pay the employer share plus unemployment tax; generally no taxes are withheld or paid on payments to independent contractors. Form SS-8 can be filed by the business or the worker to obtain an IRS status determination.
The January calendar
W-2s and W-3 to the SSA and copies to employees by January 31; 1099-NEC for each contractor paid $2,000 or more in the year, the threshold for tax years after 2025, by the same date; Form 940 and the fourth-quarter 941 by January 31 as well, with a 10-day extension where all deposits were on time. Ten or more information returns of any kind, counted together, must be filed electronically. For veterinary practices the reconciliation that matters is that the pay codes for production-based DVM comp, vet tech certification pay tiers and multi-location group payroll landed in the right W-2 boxes for every employee.
The rules behind this page, with sources
General information, not legal advice. Every rule below was read on the agency page linked next to it.
- Under the Affordable Care Act, an employer is an applicable large employer for a calendar year if it averaged at least 50 full-time employees, including full-time-equivalent employees, in the preceding calendar year; a full-time employee averages at least 30 hours of service per week or 130 hours per month. Applicable large employers must offer affordable minimum value coverage or potentially owe a payment, and must send information reports to employees and the IRS. [IRS Employer shared responsibility provisions]
- For each employee, the practice must withhold and deposit income, Social Security and Medicare taxes and pay the employer share plus unemployment tax; generally no taxes are withheld or paid on payments to independent contractors. Form SS-8 can be filed by the business or the worker to obtain an IRS status determination. [IRS: Independent contractor (self-employed) or employee?]
Read the full guide to how to handle year-end payroll and W-2s, and the rest of the veterinary practice payroll library.
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Frequently Asked Questions
Year-end for veterinary practices: IRS Employer shared responsibility provisions
Under the Affordable Care Act, an employer is an applicable large employer for a calendar year if it averaged at least 50 full-time employees, including full-time-equivalent employees, in the preceding calendar year; a full-time employee averages at least 30 hours of service per week or 130 hours per month. Applicable large employers must offer affordable minimum value coverage or potentially owe a payment, and must send information reports to employees and the IRS.
Year-end for veterinary practices: IRS: Independent contractor (self-employed) or employee?
For each employee, the practice must withhold and deposit income, Social Security and Medicare taxes and pay the employer share plus unemployment tax; generally no taxes are withheld or paid on payments to independent contractors. Form SS-8 can be filed by the business or the worker to obtain an IRS status determination.
When are W-2s and 1099s due for a veterinary practice?
January 31 for both, to the recipient and to the SSA or IRS. The 1099-NEC threshold is $2,000 for tax years after 2025, and 10 or more information returns of any type must be e-filed.
What does managed payroll cost for a veterinary practice?
$45 per employee per month, all-inclusive, inside the payroll software you already use, with no monthly minimum. Production-based DVM comp, vet tech certification pay tiers and multi-location group payroll are configured at setup, not billed as add-ons.
Related Resources
Anthony leads payroll solutions at Business Executive Group, a national managed payroll firm serving businesses across industries including Veterinary Practices. BEG manages payroll at $45 PEPM, all-inclusive, with deep expertise in compliance, multi-state filing, and industry-specific payroll requirements. Get instant pricing at beghr.com.
Authoritative source: IRS: Understanding Employment Taxes
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