The Social Security Administration has updated the online system employers use to prepare and submit W2 and W2c wage reports.
The previous W2 and W2c Online application was retired on September 19, 2026. Employers can now use the modernized application through SSA Business Services Online.
For most employers, the main message is simple. The online filing experience has changed, access requirements have changed, and SSA expects to introduce a new optional Employer Signature PIN for the annual wage reporting season beginning in December 2026.
Employers should become familiar with these changes before wage reports are due.
What changed in W2 and W2c online
W2 and W2c Online is a free SSA service that allows employers to manually enter employee information and submit wage reports electronically.
The modernized application includes several improvements intended to make filing easier. Employers will see simpler navigation, easier to read screens, plain language instructions, descriptions for Box 12 codes, and the ability to print employee copies.
Employers can access the application through SSA Business Services Online. Additional announcements are available through SSA W2 News.
United States territory wage reporting is coming later
The modernized application currently supports standard domestic wage reporting. SSA expects to add United States territory wage reporting in early December 2026.
United States territory wage reporting includes specialized wage reports for American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the United States Virgin Islands.
These locations use forms such as Form W2AS, Form W2GU, Form W2CM, and Form W2VI. Puerto Rico follows its own wage reporting forms and instructions.
Until the modernized application supports these reports, employers that need to report wages for United States territories can use the wage file upload service through Business Services Online.
Employers with workers in a United States territory can review the IRS General Instructions for Forms W2 and W3 for more information.
For most employers operating within the 50 states and the District of Columbia, this temporary limitation should not affect regular W2 filing.
A new employer signature PIN is expected
SSA also expects to introduce an Employer Signature PIN for employers and authorized submitters during the annual wage reporting season beginning in December 2026.
The PIN will allow an employer to electronically sign wage reports submitted to SSA.
For Tax Year 2026, using the Employer Signature PIN will be optional. Employers will not be required to participate.
However, an employer that chooses to use the PIN will need to make sure that anyone submitting wage reports on its behalf has the current PIN. This may include payroll providers, accountants, tax professionals, and other authorized submitters.
When an employer chooses to use the PIN, wage reports submitted by the employer or by an authorized outside filer must include it for SSA to process the report.
SSA expects to issue a new PIN for each annual wage reporting season. The organization administrator will be able to provide the PIN to employees or outside submitters who are authorized to file wage reports for the organization.
SSA currently says employers do not need to take action. Employers should continue monitoring the official Employer Signature PIN page as the rollout approaches.
The PIN is different from sign in information
The Employer Signature PIN will not replace the credentials used to sign in to Business Services Online.
Login.gov or ID.me credentials confirm the identity of the person accessing SSA services. The Employer Signature PIN will be used to electronically sign wage reports for an employer that has chosen to participate.
Employers should treat the PIN as sensitive business information. It should be shared only with employees, payroll providers, accountants, or other parties authorized to submit wage reports.
The PIN should not be placed in unsecured emails, broadly shared spreadsheets, general account notes, or documents that do not need to contain it.
Employers should also keep track of who received the PIN and confirm that those individuals remain authorized to submit wage reports.
Because SSA expects to issue a new PIN annually, employers should include it in their year end payroll preparation rather than treating it as permanent account information.
Business services online access has also changed
Employers should not assume that an old Business Services Online username and password will continue to provide access to employer services.
SSA directs employers to sign in using Login.gov or ID.me credentials. Employers that already have a Login.gov or ID.me account do not need to create another account specifically for SSA.
Signing in successfully does not always mean that a person has access to every employer organization or wage reporting service.
The individual responsible for filing should confirm that they can access the correct employer account and open the necessary wage reporting tools before filing season begins.
SSA provides additional guidance through its Business Services Online access information.
What employers should do before filing season
Employers do not need to become experts in SSA filing systems, but they should confirm a few basic details before year end.
First, identify who will submit the company’s W2 and W2c reports. This may be an internal payroll employee, a payroll provider, an accountant, or another authorized outside filer.
Next, ask that person to sign in to Business Services Online and confirm that they can access the correct employer account and wage reporting service.
Employers should also decide whether they plan to use the optional Employer Signature PIN once it becomes available.
An employer that chooses to use the PIN should have a secure process for providing the current PIN to its authorized filer.
Businesses that use a payroll provider or accountant should not assume that the provider automatically has the correct SSA authorization or PIN. The employer and provider should confirm their responsibilities before wage reports are due.
Employers with workers in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the United States Virgin Islands, or Puerto Rico should also confirm which wage reporting process and form applies to them.
Why early preparation matters
An employer can have completely accurate wage information and still experience a filing delay.
A delay could occur because the person submitting the report cannot access the correct employer organization, an outside payroll provider is not properly authorized, or the employer chose to use the Employer Signature PIN but did not provide it to the authorized filer.
Preparing wage information is only one part of the filing process. Employers also need the correct access, authorization, filing method, and credentials.
A brief access check before filing season can help identify these problems while there is still time to correct them.
The main takeaway
SSA’s modernized W2 and W2c Online application is intended to make electronic wage reporting easier. It offers simpler navigation, clearer instructions, Box 12 descriptions, and employee printing options.
Employers should also be aware of three important changes.
The previous online application is no longer available.
United States territory wage reporting is expected to be added to the modernized application in early December 2026.
SSA also expects to introduce an optional Employer Signature PIN for the upcoming wage reporting season.
Before year end, employers should confirm who will submit their wage reports, verify that the person can access the correct employer account, and discuss the Employer Signature PIN with any payroll provider or accountant that files on their behalf.
Taking these steps early can reduce the chance of an avoidable filing delay.
Rudy Mahanta is a Certified Payroll Professional with a passion for helping organizations optimize their payroll tax processes while minimizing audit exposure and ensuring compliance with all federal, state, and local requirements.
He brings a wealth of experience to his role, having worked with major service bureaus like ADP, Ceridian, MasterTax, and UKG in the past. This knowledge helps clients as they can benefit from Mahanta’s deep understanding of the payroll tax industry to improve efficiency and compliance while minimizing costs.
Mahanta’s expertise lies in developing and implementing effective payroll strategies that deliver measurable results. He co-created a compliance dashboard that has helped Experian Employer Services clients maintain regulatory adherence with improved service.
