Threat Intelligence Directory
Business Email Compromise

Payroll Diversion / W-2 Fraud

Attack Trigger

Employee impersonation requesting a payroll direct-deposit account change

What Attackers Want

One or more full pay cycles — $2,000–$20,000 per employee targeted

How This Attack Works

Attackers impersonate an employee or HR personnel and request a change to direct deposit banking details. The new account belongs to the attacker, and the next payroll cycle deposits the victim's salary directly to the criminal. W-2 variants target tax preparers with fake requests to forward employee tax data.

Red Flags to Watch For

  • Direct deposit change request arrives by email alone without HR portal confirmation
  • Request comes from a personal email address rather than a company account
  • No callback verification process was followed before the change was made
  • Employee claims the request is urgent because rent is due or an emergency occurred
  • W-2 request from an "executive" asking for all employee tax forms by email
  • Change request arrives just before a payroll processing deadline

Known Malicious Domains

These domains have been associated with this attack. Never click links going to these addresses.

  • hr-payroll-update.comMALICIOUS
  • direct-deposit-change.netMALICIOUS
  • payroll-portal-update.comMALICIOUS
  • w2-employee-verify.comMALICIOUS

Glance automatically blocks emails from domains on this list. Domain list is not exhaustive — attackers register new domains continuously.

How Glance Stops This

  • Domain similarity analysis catches lookalike sender addresses at millisecond speed
  • SPF / DKIM / DMARC validation flags authentication failures before you ever see the email
  • VirusTotal + Google Safe Browsing checks every link in real time
  • Urgency language detection scores the email higher for manual review
  • Known malicious domain blocklist updated continuously from live scan data

Don't wait to get hit.

Glance scans every incoming email against 12 detection layers — including the exact tactics described above — before it reaches your inbox.

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