
Holiday season to year-end
The restaurant holiday season, from the December crew to the January close
General operational information, not legal or tax advice.
In calendar order
What to have in hand before each deadline arrives
- 01
October to November
Hire and onboard the holiday crew
Seasonal hires need the same paperwork as anyone else, done before their first shift rather than during a busy one. A holiday hiring wave can also push headcount past thresholds that change what applies.
Ask BOHO about this - 02
November to December
Schedule the holiday weeks: overtime and holiday pay
Federal law does not require holiday pay, but overtime still counts by the workweek. Decide what you offer, write it down, and watch hours across roles before the week closes.
Ask BOHO about this - 03
December
Get tip-heavy payroll inputs right
Party season means more declared tips, more pool distributions and more shifts across rates. Reconcile POS tips and declarations before each run, not after.
Ask BOHO about this - 04
Every peak-week pay run
Approve every payroll properly, even the busy ones
The weeks with the most shifts are the weeks approval gets rushed. Run the same checks on timecards, tips, new hires and rate changes every cycle.
Ask BOHO about this - 05
Before January 1
Changing payroll? Plan for the year boundary
If you are moving providers or adding a coordination layer, a year-end boundary is cleaner than a mid-quarter switch. It still needs year-to-date records gathered in advance.
Ask BOHO about this - 06
December to February 1, 2027
Close the payroll year and get W-2s out
For 2026 wages, the IRS due date for W-2s to employees and to the SSA is February 1, 2027. Addresses, SSNs, reported tips and final runs all need checking before then.
Ask BOHO about this - 07
January
Let seasonal staff go cleanly
Holiday hires who are not staying still need final pay, records closed out and access removed. A seasonal exit is still an exit.
Ask BOHO about this - 08
Early January
Check the new year's rules and refresh the handbook
Wage rates, contribution rates and thresholds can change at the start of a year. Check current figures against the official sources before the first January payroll, and update the handbook to match.
Ask BOHO about this
Your restaurant remains the employer of record and approves payroll and employment decisions. BOHO is not a PEO, a staffing agency, or legal counsel. BOHO coordinates this work and prepares it for your approval; your payroll provider files, and your restaurant decides. Federal, state and local rules differ, and they change. Confirm anything that affects pay with qualified counsel or your tax adviser. Read the service scope.

Rather not run the year-end yourself?
Your restaurant remains the employer of record and approves payroll and employment decisions. BOHO is not a PEO, a staffing agency, or legal counsel.