Upcoming ACH rule changes in 2026

Staying up to date with ACH rules and regulations helps ensure timely and accurate processing of your business’s transactions. In 2026, two major changes will be made affecting the ACH process, and all businesses that send or receive ACH payments should read through these to know what’s coming. ACH payments are electronic debits or credits that are sent using the Payment Hub in UBT Business.

The first change, effective March 20, 2026, requires all businesses that process payroll-related ACH transactions to code the transactions as PAYROLL in their ACH file. This requirement defines a payroll-related transaction as any credit sent to a consumer that is taxable income (e.g., payroll, salary, commissions, bonuses, etc.). In UBT Business, this means choosing Payroll if you utilize a template or upload a CSV file for your payroll transactions. 

For new Payroll transactions:

For Payroll templates:

If you utilize Passthru in UBT Business, or if you send your transactions via SFTP, you will need to work with your software vendor to ensure the word “PAYROLL” is in the company entry description of your Nacha file.

For full details on this change and frequently asked questions, click here.

The second change takes effect June 19, 2026, but due to the federal holiday, it will be applied in practice on Monday, June 22, 2026. Still, it’s best to become compliant as soon as possible. This change states that all businesses that send or receive ACH payments must implement procedures to protect against account takeover or initiation of unauthorized transactions. These procedures include:

• Implementing or updating risk-based processes and procedures to detect fraudulent transactions by utilizing multifactor authentication (e.g., password combined with security questions), dual-control processes for transaction initiation and approval, and restrictions based on authorized IP addresses
• Reviewing fraud monitoring processes and procedures annually and updating as needed to address evolving fraud risks
• Developing processes for reporting fraudulent activity (notifying your financial institution, filing a police report, etc.)

For full details on this change and frequently asked questions, click here. To see all updates from Nacha for 2026, click here.

If you have any questions or concerns related to these updates, please contact UBT’s ACH team at achnotices@ubt.com or call at 402.323.1753.