Fraud

Get prepared for the upcoming Nacha (Network) rules

get prepared nacha rules

Company batch header requirements—effective March 20, 2026

Reduce ACH fraud risks: PAYROLL and PURCHASE descriptions are coming soon

As part of the ACH Network’s ongoing efforts to reduce fraud and improve the recovery of funds, two new rules will take effect on March 20, 2026. These amendments introduce standardized Company Entry Descriptions—“PAYROLL” and “PURCHASE”—to bring greater transparency to transactions and strengthen risk mitigation. Here’s what you need to know to stay compliant and protect your business.

Effective date and early adoption

The rules officially take effect on March 20, 2026, but originators may begin using the descriptors sooner. This provides flexibility for businesses to update systems and processes ahead of the compliance deadline.

Required Description Detail
PAYROLL This description must be used for PPD credit entries related to wages, salaries, and similar compensation payments. It allows Receiving Depository Financial Institutions (RDFIs) to monitor payroll activity more effectively, potentially supporting logic for early funds availability and helping reduce payroll fraud risks.
PURCHASE This descriptor applies to WEB debit entries (and certain TEL entries under Standing Authorization) for eCommerce transactions, including recurring purchases first authorized online. Note: Georgia’s Own Credit Union does not originate WEB or TEL entries. While ODFIs are not required to verify the accuracy of the descriptor, its standardized use can enable better identification of e-commerce transactions.

Anticipated benefits

  • Enhanced fraud prevention through better identification of transaction purposes.
  • Improved monitoring capabilities for receiving institutions, particularly for payroll transactions and e-commerce debits.
  • Standardized data can help streamline risk management practices and improve the overall quality of ACH transactions.

How to prepare

  • System updates: Work with your third-party service providers and internal IT teams to ensure systems you use to create files (e.g., Wave, QuickBooks, Gusto, etc.) can accommodate the required company entry descriptions. This includes updating software to automatically populate the correct descriptors for applicable transactions.
  • Policy review: Review your organization’s internal ACH policies and procedures to align with the upcoming changes.
  • Early adoption: Consider implementing the descriptors before the mandatory deadline to ensure a smooth transition and avoid last-minute compliance challenges.

 

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FAQs

Yes, starting March 20, 2026, all PPD credit entries for wages, salaries, and similar compensation must use “PAYROLL” in the Company Entry Description field.

Yes, payments to contract workers that qualify as compensation fall under this rule.

The descriptor helps RDFIs monitor payroll transactions more effectively, enabling early detection of fraudulent activity such as payroll redirection schemes.

Yes, originators may use the remaining characters in the field for additional information, provided “PAYROLL” or “PURCHASE” is present as required.

No, receiving institutions are not obligated to act on transactions bearing the “PAYROLL” descriptor, but the amendment provides intelligence that RDFIs may choose to leverage for monitoring or funds availability.

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