How is the W2 cut off date determined?

If the pay date is in calendar year 2015, it will be on the 2015 W-2.

If the pay date is in 2016, it will be on the 2016 W-2.

If the employee doesn't receive the compensation in 2015, the compensation won't be on the 2015 W2.

If the pay period is the two weeks from December 12/21 - 1/3 with a paydate of 1/7, wages from 12/21 to 12/31 will be on the 2016 W2.

The W2 is from 1/1-12/31. It is all money you physically receive in 2015.

The W-2 is based on when you are actually paid the money, and not on when you do the work. The last day you are paid in cash, the date of a direct deposit, or the date on the check is what counts. If that date is in 2015 it will be on the 2015 W-2. In your example the payment on Dec 25 would be the last one on the W2.

The cut off date is 12/31/2015. So if you did not receive any cash in the week of 12/26 -12/31 that would still be the same.

all paydays that fall on or before Dec 31st will be included in your 2015 W-2. Jan 1 payday might be paid early on 12/31, since direct deposits cannot be done on weekends or holidays when banks are closed, so if that's the case, that pay will be included in 2015 w-2

No what is the payroll included in that year's W2, NOT when do they issue it by.

Based on when you're actually paid, not hen the money is earned. W-2s must be given to you or in the mail by 1/31.

It's based on the payroll pay date.

Has to be there by the end of January.