Asure Software Inc · NASDAQ:ASUR
Asure Software — Investor Presentation (2025)
36 slides from Asure Software's investor presentation, Nov 14, 2025
Slide 1: Preparing for Year-End 2025
(oe me) Preparing for Year-End 2025 ©0090
Slide 2: Agenda
Agenda Important Dates Forms Considerations w/ Payroll Year End Info/Resources Website/Portal FAQs / Resources Appendix: W2 codes
Slide 3: Dates & Deadlines
Dates & Deadlines 12/01/2025 –Deadline for submission of Bonus Payroll Form & Additional Wage Adjustment Checklist 12/25/2025 – Asure Holiday & Bank Holiday. All Banks and Asure offices are closed 12/31/2025 – Last date a payroll can be processed and posted into 2025 (regular, bonus and wage adjustm
Slide 4: Dates & Deadlines
Dates & Deadlines Forms W-2 & W-3 By law, employers are required to file Forms W-2 & W-3 with the Social Security Administration (SSA) by Monday, February 2, 2026. (adjusted due to January 31 falls on Saturday; applies to both paper and electronic filing) Forms 1099 Forms 1099-MISC are due to IRS by
Slide 5: December 2025 Payroll Processing
DECEMBER 2025 Payroll Processing
Slide 6: What's New for 2026
▪ FUTA Credit Reduction ▪ SUI wage base limits ▪ Form W-4 | Form W-2 | Form I-9 ▪ Social Security & Medicare Taxes Broker ▪ Retirement Plan Contribution Limits ▪ HSA / FSA Contribution Limits ▪ Reference Reminder What’s New for 2026
Slide 7: FUTA Credit Reduction
FUTA Credit Reduction ▪ California (subject to 1.2% reduction) ▪ Connecticut (subject to 1.2% reduction ▪ New York (subject to 1.2% reduction) ▪ U.S. Virgin Islands (subject to 4.5% reduction) Asure Clients ✓ Payrolls will process normally ✓ FUTA assessment calculated at end of December ✓ Clients al
Slide 8: SUI Wage Base Limits for 2026
SUI Wage Base The wage base limit determines max State Unemployment Limits for 2026 Insurance tax that is calculated / collected on each employee. We need your help! If you have received a notice of change to SUI rate for 2026, please forward to your Payroll Specialist
Slide 9: Form W-4
Form W-4 Form W-4 No significant revisions are expected for 2025 version. New W-4s for current employees are not automatically required, only when employee makes changes, Except… Employees who claimed Exempt status in 2025 must file new W-4 by February 15, 2026, to claim exemption for 2026. https://
Slide 10: Form I-9 link
https://www.uscis.gov/i-9
Slide 11: Form W-2 instructions link
https://www.irs.gov/instructions/iw2w3
Slide 12: Social Security & Medicare
Social Security & Medicare Description for 2026 Social Security taxable wage base - $184,500 increase Social Security Taxable wage Social Security tax rate - unchanged 6.2% base increased from $176,100 Social Security tax, maximum for 2026 $11,439 to $184,500 Medicare tax rate - unchanged 1.45% *hig
Slide 13: Contribution Limits for Retirement Plans
Contribution Limits for Retirement Plans Description for 2026 401k contributions: Maximum employee contribution - increase $24,500 Catch-up contribution – added age band $8,000 (50+) / $12,000 (60-63) Max employee + employer contribution - increase $72,000 (under 50) 403b contributions: Maximum empl
Slide 14: Changes to FSA / HSA Contribution Limits
Changes to FSA / HSA Contribution Limits Health – Flexible Spending Accounts (FSA) for 2026 Contribution limit - increase $3,400 Maximum carryover limit - increase $680 Health Savings Accounts (HSA) for 2026 Contribution limits: Self only- increase $4,400 Family- increase $8,750 HSA catch-up- unchan
Slide 15: State Min Wage Increases
State Min Wage Increases State Current Rate New Rate Effective Date Alaska $11.91 $14.00 July 1, 2026 Arizona $14.70 $15.15 Jan 1, 2026 Please note that your state may increase its California $16.50 $16.90 Jan 1, 2026 Colorado $14.81 $15.16 Jan 1, 2026 minimum wage rate effective January 1, 2026. Co
Slide 16: Reference Reminder
Reference Reminder IRS Publication 15-B & 2026 Supplemental Tax Rate = 22% Circular E (Pub 15) 2026 Mileage Rate TBA, currently 65.5 cents per mile* For 2026, the IRS mileage rates are as follows: •Business purposes: 70-72 cents per mile (expected) •Medical or moving purposes: 23-25 cents per mile (
Slide 17: Year-End Planning
o Forms for Year-End o Client Portal o Reminders Broker o Resources o FAQs Year-End Planning
Slide 18: Forms not required if no additional bonuses or adjustments
▪ This is your first go-to document, with dates, FAQs and Updates Forms not required if you do not have any additional bonuses or adjustments to report/pay for 2025
Slide 19: Asure support site link
https://support.asuresoftware.com/s/
Slide 20: Reminder: Year-End Adjustments
Reminder: Year-End Adjustments Please complete the Year-End Adjustment form and return as soon as possible. Common year-end adjustments include: • Void checks and manual entries • Group Term Life (GTL), coverage in excess of $50,000 • 3rd Party Sick Pay • Personal Use of a Company Vehicle • S-Corp I
Slide 21: Year-end 2025 resource link
https://www.asuresoftware.com/year-end-2025/
Slide 22: Bonus and Adjustment Payrolls
• Verify Data used on W2 forms with the W-2 Edit Report • Review remaining 2025 payroll calendar entries, as well as 2026 entries for accuracy. • Keep in mind your company’s holiday schedule Bonus and Adjustment Payrolls Please contact your Payroll Specialist to: ▪ Process Bonus Payrolls ▪ Report Ye
Slide 23: Processing deadlines for December / January
Processing deadlines for December / January ✓ Normal processing deadlines - anything submitted after 12PM on 1/5/26 will be considered late and will require tax amendments. ✓ Banking Holidays may impact your processing schedule. ✓ Please contact your Customer Service Representative to verify any dea
Slide 24: Fringe Benefits and SUI Rate Changes
Fringe Benefits ✓ The value of personal use of company cars or other taxable cash or non-cash benefit must be included on Form W-2. Please report these benefits BEFORE your last payroll for the year. Reporting taxable benefits with cash wages allows the appropriate withholding taxes to be deducted f
Slide 25: Void / Manual Checks and W-2 Billing
Void / Manual Checks with a Check Date for 2025 ✓ If you have any void or manual checks that have not been reported to your Payroll Specialist, please be sure to do so by your final payroll run of 2025. ✓ Additional processing fees will apply if we have to re-run quarter/year-end to record these ite
Slide 26: Reminders: PTO Plans, Org Structure, Deductions
Reminder: Review your PTO Plans Reminder: Changes to Org Structure in Payroll Does your plan(s) require a manual update of Please report any edits or additions to your available (accrued) hours balances? department reporting structure that will go into Do you need to update accrual rates for 2026? e
Slide 27: Asure year-end close out date
Asure must close out the year on January 5, 2025, to ensure we can meet deadlines for tax returns and W-2s. Forms W-2 are due to employees no later than January 31, 2026 Asure will begin shipping employee copies of W2s as early as January 12, 2026.
Slide 28: Year-end is a state of mind
✓ Year-end is a state of mind, not a chronic illness ✓ We like our forms and checklists, you can too! Broker deadlines ✓ Please remember ✓ Our Payroll Specialists are indeed special. They are ready to help Disclaimer - We speak to the information based on what we currently see. Please contact your C
Slide 29: Appendix: Explanation of W2 Boxes
Appendix: Explanation of W2 Boxes Broker Appendix
Slide 30: W-2 due dates to employees
Forms W-2 are due to employees no later than January 31,2026. Asure will begin shipping employee copies of W2s as early as January 12, 2026.
Slide 31: Appendix: Explanation of W2 Boxes
Appendix: Explanation of W2 Boxes Box 1 > Wages, Tips, Other Compensation o Reportable compensation / wages are subject to Federal Income Tax (FIT) o May exclude pre-tax deductions such as Section 125 (cafeteria plan) Insurance Premiums, 401k / 403b Contributions, etc Box 2 > Federal Income Tax with
Slide 32: Appendix: Explanation of W2 Boxes
Appendix: Explanation of W2 Boxes Box 4 > Social Security Tax Withheld o Note: Box 3 wages may be greater than box 1 wages since fewer items are exempt from Social Security Box 5 > Medicare Wages and Tips o Wages subject to Medicare Tax o May exclude pre-tax deductions such as Section 125 (cafeteria
Slide 33: Appendix: Explanation of W2 Boxes
Appendix: Explanation of W2 Boxes Box 10 > Dependent Care Benefit o Total Dependent Care Benefit under Section 129 o If you feel data should display in this box but does not, please contact your Payroll Specialist Box 11 > Non-Qualified Plans o Earnings from Non-Qualified Plans Box 12 > These are it
Slide 34: Appendix: Explanation of W2 Boxes
Appendix: Explanation of W2 Boxes https://www.irs.gov/pub/irs-pdf/iw2w3.pdf
Slide 35: Appendix: Explanation of W2 Boxes
Appendix: Explanation of W2 Boxes Box 13 > Statutory Employee, Retirement Plan, 3rd Party Sick Pay o These boxes are checked depending on your company setup and information reported o For more info please review the IRS Form W-2 instructions Box 14 > Other o Other amount is for information items tha
Slide 36: End of presentation
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