For many employees, the holiday season is a time to slow down and smell the pine trees. But, for the payroll department, this time of year is extremely hectic. Not only is payroll busy with year-end responsibilities for all employees, but it also the time of year when all relocation expenses and related payroll taxes must be finalized for reporting on an employee’s W2 form. Even if a company’s transferee population is relatively small in comparison to the entire employee base, juggling the myriad requirements, details and deadlines associated with year-end reporting is stressful.