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Quarter-End Resources

Paychex is committed to helping you prepare and plan for quarter-end. Please use this information to help make sure you have a successful quarter-end. We value your business and look forward to helping you with your human resource and payroll processing needs.

  • Taxpay® Clients – Unless otherwise stated, Paychex will remit returns and payments on your behalf.
  • Non-Taxpay Clients – the SUI and state withholding information to assist you with filing is included in the state sections.
  • Paychex PEO Clients – Some of the content of this site is not pertinent to Paychex PEO clients. If information applies to you, it will be noted with an asterisk (*).

Federal Filing Information*

  • Electronic Federal Tax Payment System® (EFTPS®)*

    Electronic Federal Tax Payment System® (EFTPS®)*

    All employers should be making payments electronically on the EFTPS website. The only exception to this rule is that taxpayers who file Form 941 can send a check with the return if their liability is $2,500.00 or less for the quarter. Similarly, if the taxpayer is a Form 944 filer, they can remit taxes due with the return if their liability is $2,500.00 or less annually.

    The IRS requires us to notify our Taxpay clients that although Paychex is designated as the Reporting Agent on Form 8655 (Reporting Agent Authorization), this does not relieve you from liability if tax payments and/or returns are not remitted by the due date. The IRS recommends that clients enroll in and use EFTPS to ascertain whether an agent has made all required deposits on time. Most state agencies provide ways for you to verify tax payments as well; contact your state agency for this information. Please be assured that Paychex makes every effort to remit your tax payments and returns on time. If any issues do arise, we work with you and the agency to resolve the situation.

  • Form 941 - Employer's Quarterly Federal Tax Return*

    Form 941 - Employer's Quarterly Federal Tax Return*

    Your quarter-end tax package will include an file-ready Form 941 for non-Taxpay clients. Taxpay clients will receive a reference copy of the return that you should keep for your records.

    • Line 1, Number of Employees, must be completed for each quarter.
    • If you do not have to file a Form 941 for one or more quarters in 2022, check the Seasonal Employer box on page 3, Line 18 and tell your service representative.

    Taxpay and Paychex PEO 

    You may have an explanation for adjustment on lines 7 and 8 and/or Schedule B, if required.

    Non-Taxpay

    1. Verify your federal employer identification number (FEIN), name, and address.

    • If the FEIN is incorrect, contact your service representative immediately.
    • If your name and/or address are not correct, contact your service representative immediately. Cross out the incorrect information and clearly write in the correct information.

    2. Verify that the amount on line 13a equals your total deposits for the quarter.

    • If you have not deposited the amount shown on line 13a, contact your service representative before filing the return. You may be subject to an additional penalty for any overstatement of liability paid.

    3. If you paid a deposit of $100,000.00 or more during the quarter or are a semi-weekly filer, file the enclosed Schedule B with your Form 941.

    Note: If you believe you are a next-day or semiweekly depositor, but no Schedule B is enclosed, contact your service representative to confirm your federal deposit frequency.

    4. If line 14 shows a balance due:

    • Deposit the liability electronically.
    • Payments can be made with the return only in the following circumstances:
      • If you have less than $2,500.00 of tax liability during the quarter (line 12 on Form 941). If you are not confident that your liability will be less than $2,500 deposit under the appropriate rules so that you won't be subject to failure to deposit penalties, or
      • If you are a monthly depositor and make a payment based on the Accuracy of Deposits Rule. his payment can be $2,500.00 or more.

    See Publication 15 2022 (Circular E) Employer's Tax Guide  > section 11, Depositing Taxes, for details. 

    If you meet the requirements to make a payment with the return, enclose a check made payable to the United States Treasury with the return. Write your FEIN, "Form 941," and the tax period to which the payment applies on your check.

    5. Sign the return and mail it on or before June 30, 2022 or July 11, 2022, if all second quarter 2022 taxes were deposited in full and on time. Refer to Where to File Tax Returns for the correct address.

  • Federal Unemployment Tax (FUTA) Payment*

    Federal Unemployment Tax (FUTA) Payment*

    For 2022, employers are required to make a quarterly deposit for FUTA if accumulated tax exceeds $500.00 in the quarter.

    • Non-Taxpay - If you are subject to FUTA a tax payment notice will be enclosed in your tax package. Electronically deposit the liability using EFTPS.

  • Fair Labor Standards Act (FLSA) Reminder*

    Fair Labor Standards Act (FLSA) Reminder*

    Commissions, certain bonuses, and some other types of non-hourly compensation may need to be included when calculating overtime under the FLSA and state wage laws. To include commissions, bonuses or other types of compensation into your overtime calculation, advise your service representative. If you are uncertain whether to do so, consult your attorney or accountant.

     

State Unemployment Insurance (SUI) and State Withholding, includes Paychex PEO

To further enhance this page as your "one stop shop" for quarter-end information, the following has been added for each agency listed: 

1. A link to the agency website

2. A link to information about how to apply for an agency ID

3. If applicable, instructions about how to designate Paychex as your TPA (third-party administrator) if the agency requires it

  • Alabama

    Alabama

    SUI

    Agency: Alabama Department of Labor > Unemployment Compensation

    ID: Application to Determine Liability (Form SR2)

    The Alabama Department of Labor (DOL) requires that all employers file their UC-CR-4 contribution return and their UC-CR-4A wage detail report through the agency's website. The agency does not accept paper returns. To learn more about Alabama unemployment tax requirements, visit the website.

    The Alabama DOL requires the agency ID number on Alabama returns. Obtain the employer ID number by completing Form SR2. Once you receive the ID, report it to your service representative.

    • Non-Taxpay - The Alabama Department of Industrial Relations requires that all employers file their UC-CR-4 contribution return and their UC-CR-4A wage detail list through the agency’s website. The agency will no longer accept paper returns.

    State Withholding

    Agency: Alabama Department of Revenue

    ID: MyAlabamaTaxes (MAT) > Register a business/Obtain a new tax account number

  • Alaska*

    Alaska*

    SUI*

    AgencyAlaska Department of Labor and Workforce Development

    ID: Alaska Employer Registration Form

    The Alaska Department of Labor and Workforce Development requires employee occupational codes and geographic codes to be entered on the Contribution Report Form TQ01C. If these codes aren’t already on file, obtain both codes by referring to the Alaska Occupational Coding Manual. Report these codes to your service representative.

    • Non-Taxpay If you have 50 or more employees, or taxable wages in the current or preceding calendar year are $1 million or more, file your Form TQ01C on the website. If you do not have all of your employees' occupational codes and geographic codes listed on the Contribution Report Form TQ01C, write them on the return.

    State Withholding

    Alaska does not have state withholding tax.

  • Arizona

    Arizona

    SUI

    Agency: Arizona Department of Economic Security

    ID: Apply for a New TPT License

    The Arizona Department of Economic Security requires that they receive returns and remittance by the due date, regardless of the postmark.

    Employers with less than $10.00 of quarterly taxes due are not required to remit a payment.

    State Withholding

    Agency: Arizona Department of Revenue

    ID: Apply for a New TPT License

  • Arkansas

    Arkansas

    SUI

    Agency: Arkansas Division of Workforce Services

    IDArkansas Division of Workforce Services > Employer Registration

    The Arkansas Department of Workforce Services requires the agency ID number on Arkansas returns. Obtain your employer ID number by accessing Employer Registration online. Report the ID to your service representative.

    • Non-Taxpay - The Arkansas Department of Workforce Services requires the contribution payment amount to be reported with quarterly Arkansas wages. Paychex cannot file quarterly wages for non-Taxpay clients who exceed the 250-employee agency threshold requirement for magnetic media. Wages can be reported online at the Arkansas Division of Workforce Services.

    State Withholding

    Agency: Arkansas Department of Finance and Administration 

    ID: New Business Registration

  • California*

    California*

    SUI/State Withholding*

    Agency: California Employment Development Department (EDD), California EDD e-Services

    ID: California Online Registration

    California requires all employers to file Forms DE 9 and DE 9C electronically and deposit all tax payments electronically. Please note that a valid California Employment Development Department (EDD) tax ID number is required to file electronically. If you file on paper, you may be assessed a penalty.

    • Taxpay and Paychex PEO - Clients without an EDD ID number are responsible for remitting their own quarterly returns and payments.
    • Non-Taxpay - File Forms DE 9 and DE 9C electronically and pay your tax payments electronically. You can file and pay by enrolling in e-Services by accessing the California EDD website.

    If a quarterly California tax notification is enclosed, use this information when preparing your electronic DE 88 deposit on the California EDD e-Services website.

    1. On your e-Services account under Schedule and Pay:

    • Deposit Schedule: Choose Quarterly
    • PAY DATE, choose the last day of the quarter: 06/30/22

    2. Under Payment Amounts, input the following amounts from the tax notification information sheet:

    • Unemployment Insurance (SUI Tax)
    • Employment Training Tax (ETT Tax)
    • State Disability Insurance (DBL Tax)
    • Personal Income Tax (State Tax or SIT)
    • Verify Payment total and submit

    3. Print a copy of the deposit for your records.

    The California EDD requires that wages be reported on a separate Form DE 9C for employees who meet the following criteria:

    • Religious Exemption - Employees who file and are approved by the state for an exemption from state disability insurance (SDI) taxes under Section 2902 of the California Unemployment Insurance Code (CUIC).
    • Third-Party Sick Pay - Wages subject to third-party sick pay are required to be filed on a separate Form DE 9C. However, this return does not need to be prepared manually, Paychex will print these employees correctly on a separate Form DE 9C.
    • Sole Stockholder - An individual approved by the state who elects to be excluded from state disability insurance (SDI) coverage for benefits and taxes under Section 637.1 of the CUIC.

    Provide the names of qualifying employees that meet these requirements to your service representative and report this information as you add new employees.

  • Colorado

    Colorado

    SUI

    Agency: Colorado Department of Labor and Employment

    ID: MyBizColorado

    The Colorado Department of Labor and Employment requires that wage information be reported separately for regular and seasonal employees. Only employers who have been granted seasonal status can report seasonal wages. If you have employees who qualify provide names of current qualifying employees to your service representative. Remember to report this information as you add new employees.

    State Withholding

    Agency: Colorado Department of Revenue

    IDMyBizColorado

    Local Withholding

    • Taxpay - Use the attached Colorado Local Occupational Privilege Tax Client Information Form (Form TP0072) to give Paychex information so we can calculate the Occupational Privilege Tax for the following cities:
      • Aurora
      • Denver
      • Glendale
      • Greenwood Village
      • Sheridan

      Immediately submit any changes in tax information to Paychex.

  • Connecticut*

    Connecticut*

    SUI

    Agency: Connecticut (CT) Department of Labor (DOL) website 

    ID: Connecticut Department of Labor > Connecticut Employer Registration

    State Withholding

    Agency: Connecticut Department of Revenue Services

    ID: Connecticut Department of Revenue Services > myconneCT

    Paid Family and Medical Leave

    Agency: Connecticut Paid Leave, Frequently Asked Questions, and Webinars on CT PFML

    ID: Register Your Business

    Connecticut (CT) has Paid Family and Medical Family Leave requirements (PFML), including: 

    • All employees who work in Connecticut are subject to a 0.5% employee payroll withholding tax for CT PFML.
    • Employees who have worked for 12 weeks are eligible for CT PFML benefits starting January 1, 2022.
    • Expanding coverage to employers with as few as one employee and covering employees who have worked for their employer for as few as 12 weeks, with no requirement for minimum hours.
    • Expanding covered CT FMLA reasons to include caring for grandparents/children, siblings, and those who are equivalent to a family member.

    Your Employer Responsibilities:

    • Withholding CT PFML tax from employees.
      Note: Employers do not make contributions toward the program.
    • Remitting taxes and returns quarterly to the CT Paid Leave Authority on the last day of the month following the end of the quarter.
    • If you are a Taxpay or Paychex PEO client, Paychex registered you for tax payments and filings.

    Registration

    • Taxpay and Paychex PEO - Paychex can register you for CT PFML for tax payments and returns. However, you must also register with the agency as soon as possible, so you can view your account, update information if necessary, and your employees can receive benefits starting in 2022.
    • Non-Taxpay - You will need to register for CT PFML.

     

  • Delaware

    Delaware

    SUI

    Agency: Delaware One Stop

    ID: Create Your One Stop Account

    State Withholding

    Agency: Delaware One Stop

    IDCreate Your One Stop Account

    The Delaware Department of Revenue (DOR) launched a new Taxpayer Portal. The portal will allow you to file certain tax returns, make payments, request payment plans, and delegate authorization to other users.

    • Taxpay - You will need to create a Portal Profile, as well as grant Paychex permission to speak to Delaware DOR representatives about your account and remit payments and returns on your behalf. We request that you set this up as soon as possible at the Delaware Taxpayer Portal.
      • Go to the FAQ’s - Help Documents section on the lower right side of the screen > Click How do I create a new user?  > Return to the FAQ’s - Help Documents and click More > Click How do I delegate authorization to another user?
      • You will need to enter the user ID and the Registration Confirmation Number of the individual at Paychex you are granting access to so we can interact with the agency on your behalf.
      • Please enter this information exactly as shown: User ID: KellyPennaPAY > Registration Confirmation Number: TU00000006527
      • By completing the profile, you authorize Paychex to remit tax returns and payments for your withholding account, view withholding correspondence, and submit service requests such as changing a filing frequency or assigning a Power of Attorney.
      • If you fail to take these actions, you will be responsible for any penalties and interest assessed because we weren’t able to remit payments and returns on your behalf
    • Non-Taxpay - Follow steps 1-3 in the previous section to set up your Delaware DOR account. You don’t need to set Paychex up as an authorized user.
  • District of Columbia*

    District of Columbia*

    SUI

    Agency: Department of Employment Services

    ID:DOES Employer Registration Portal

    TPA: Instructions about how to set Paychex as TPA and upload the POA and the D.C. POA Form (TP0022).

    Employers must report worked and certain non-worked hours for all employees, including salaried employees. These hours must be reported to the agency every quarter in the quarter when they were paid.

    The agency defines hours worked as: “Hour worked is any hour in which the covered employee is engaged in a work activity. The actual number of hours worked by the employee for the quarter shall include paid vacation and holiday hours. When calculating work hours, use only actual hours worked and not hours paid.”

    For a list of hours you need to report, go to the agency website. If you have any questions about what type of hours to report, talk to your tax advisor or contact the agency directly.

    • Taxpay (this section does not affect Paychex PEO) - The D.C. Department of Employment Services (DES) has an Employer Self-Service Portal (ESSP). Employers can access their accounts using this online service and the agency allows filing and payment of taxes through electronic upload. Paychex files SUI/ Wage returns through this system.
      • The agency requires you to activate an online account and designate Paychex as your third-party administrator (TPA). 
      • You must upload a Power of Attorney (POA) to the ESSP system before designating Paychex as your TPA. 
      • If you haven’t designated Paychex as your reporting agent and uploaded the DC SUI Power of Attorney to the ESSP we may not be able to remit your payments and returns.

    Paid Family Leave

    Agency: DC Paid Family Leave

    ID: Establish or Update Your Account on DOES online portal

    Any employer performing services in Washington, D.C. and paying SUI will be required to contribute to Paid Family Leave (PFL) for their employees, including:

    • Non-profits that pay SUI taxes
    • Household employers that pay SUI taxes
    • All employers who pay SUI (there is no employee threshold for eligibility)

    This is an employer contribution only; employees don’t make contributions.

    The Paid Family Leave Act provides up to eight weeks of parental leave to bond with a new child, six weeks of family leave to care for an ill family member with a serious health condition, and two weeks of medical leave to care for one’s own serious health condition.

    These PFL benefits are funded by a quarterly employer tax of .62% of your covered employees’ total gross wages in the quarter.

    Note: Unlike SUI, there is no wage base limit for D.C. PFL. 

    State Withholding

    Agency: DC Office of Tax Revenue

    IDMy Tax DC > New Business Registration - FR-500

  • Florida

    Florida

    SUI

    Agency: Florida Department of Revenue, Enroll to File and Pay Electronically

    ID: Florida Department of Revenue > Account Registration

    The Florida Department of Revenue (DOR) requires employers with 10 or more employees to electronically file RT-6 and RT-6A, as well as make SUI payments using electronic funds transfer.

    • TaxpayIf you are using the Taxpay service for Florida SUI and have received correspondence from the Florida Department of Revenue indicating that your account is in "pending" status, please forward the documentation to your service representative immediately.
    • Non-Taxpay - If you have 10 or more employees, file Forms RT-6 and RT-6A online and pay your SUI tax using EFT. You can enroll in e-Services by accessing the Florida DOR website. If you are required to file electronically, but file on paper, you may be assessed a penalty. 
      Note: If Paychex previously filed the wage portion of Form RT 6A for you, be advised that you are now responsible for filing this form.

    If you have employees who earn out-of-state and Florida wages in the same quarter, the agency requires you to complete Form RT-6NF.

    Non-Taxpay - The revised quarterly report form does not include a line for out-of-state quarter-to-date wage information on the return approved for bulk payroll providers.

    Because Paychex is a bulk filer, the reference copy included in the quarter-end package for affected non-Taxpay clients will not reflect the information required for electronic filing. You can use the wage information contained on the wage detail reports of any other states where wages may have been earned by an employee, in addition to Florida, within the quarter.

    State Withholding

    Florida does not have state withholding tax.

  • Georgia

    Georgia

    SUI

    Agency: Georgia Department of Labor

    ID: Georgia Department of Labor > Employer Registration

    SUI rate notices are only available on the Employer Portal. Go to the DOL website > Employers tab > Taxes & Unemployment Insurance Claims heading, View All > Employer Portal.

    The Georgia (GA) Department of Labor (DOL) requires valid social security numbers (SSNs) on the wage detail report.
    If Paychex doesn’t receive SSNs, Taxpay clients will be responsible for filing their return and making their own payments.

    • Taxpay – It is important to contact the GA DOL if Paychex has alerted you that your SUI account is inactive or if your account number is invalid. Failure to do so may result in delays in payment processing.
      • You may be responsible for filing your quarterly SUI tax and wage report once you have resolved the issue with your account number.
      • The GA DOL has added an edit check to their tax and wage report electronic filing process. They will begin rejecting any tax and wage report that is filed with a Federal ID number that they cannot match to the GA DOL system. If we receive notification of a mismatch, Paychex will notify you and include instructions about how to resolve the situation. If the mismatch is not resolved, you will be responsible for remitting the tax and wage report and payments to the GA DOL.

    The following business types must continue to complete a paper DOL-1A, Application for GA DOL:

    • Tax account or status change
    • Nonprofit organizations
    • Government agencies
    • Businesses that change their ownership structure
    • Businesses that merge
    • Businesses that acquire assets from other businesses

    State Withholding

    Agency: Georgia Department of Revenue

    ID: Georgia Tax Center

  • Hawaii

    Hawaii

    SUI

    Agency: Department of Labor and Industrial Relations

    ID: Hawaii Tax Online

    TPA: Instructions for Hawaii SUI TPA

    The Hawaii Department of Industrial Relations requires all employers to file all returns electronically. Employers can create an online user/ login account at the Department of Labor and Industrial Relations. By creating an online account, employers can approve and give permission to service companies to file reports, make payments, and check tax rates.

    • Non-TaxpayYou must file your return electronically at Department of Labor and Industrial Relations. Paychex provides reference only returns to provide the information when filing electronically. This copy should be maintained as your reference copy. Do not submit the quarterly forms to the agency.

    The Department of Taxation requires employers whose withholding tax liability exceeds $40,000.00 annually to file their tax returns electronically.

    • Non-Taxpay - If you meet the requirements, you must your return electronically at Hawaii Tax Online.

    State Withholding

    Agency: Hawaii Department of Taxation

    ID: Hawaii Tax Online

    The Department of Taxation requires employers whose withholding tax liability exceeds $40,000.00 annually to file their tax returns electronically.

    • Non-Taxpay - If you meet the requirements, you must file return electronically at Hawaii Tax Online.
  • Idaho

    Idaho

    SUI

    Agency: Idaho Department of Labor

    ID: Employer Portal, Employer Portal Detailed User Guide, and FAQs

    The Idaho Department of Labor (DOL) agency requires that all SUI wage returns be filed electronically, including bulk filers like Paychex.

    All employers are required to file Forms TAX020 and TAX026 electronically through the Idaho Employer Portal. You are required to create an online account in the Idaho Employer Portal. You can access the Employer Portal Detailed User Guide to get more information about registration.

    • Non-Taxpay - Paychex provides reference only returns to provide the information when filing electronically. Maintain this form as your reference copy.
      • If you want to file paper returns you must request a waiver to allow paper filing instead of electronic filing from the Idaho DOL prior to filing your paper return.

    State Withholding

    Agency: Idaho State Tax Commission

    ID: Idaho State Tax Commission > Withholding

  • Illinois*

    Illinois*

    SUI*

    Agency: Illinois Department of Employment Security (IDES)

    ID: MyTax Illinois > Register

    Employers with 25 or more employees must file electronically every quarter. They are also required to file monthly wage reports during Month 1 and Month 2 of the quarter. Month 3 is included with the quarterly SUI and wage report.

    • Taxpay and Paychex PEO - Paychex will file all Illinois SUI clients with an ID monthly, regardless of an individual client’s threshold. Taxpay clients without an IL SUI ID will be responsible for filing their own monthly wage reports.
    • Non-Taxpay - If you meet the requirements, you need to continue to submit quarterly contribution and wage reports. You must also submit eight additional monthly wage reports. Paychex will provide a Monthly Wage Filing Report in your payroll package with the last payroll of each month for your reference. You must file your reports on MyTax Illinois.

    Statements of Benefit Charges Online Only

    The Illinois Department of Employment Security (IDES) will deliver all Statements of Benefit Charges to you electronically through MyTax Illinois rather than by traditional mail. If you do not yet have an unemployment insurance (UI) account  register for one by visiting MyTax Illinois.

    State Withholding

    Agency: Illinois Department of Revenue

    IDMyTax Illinois > Register

    The Illinois Department of Revenue requires all employers, including bulk service providers, to electronically file Form IL-941, Illinois Withholding Income Tax Return. Form IL-941 indicates the information must be filed electronically.

    The following forms are required to be filed with the IL-941:

    • Schedule WC, to report withholding income tax credits
    • Schedule P, Illinois Withholding Schedule

    Overpayments

    The Illinois (IL) Department of Revenue (DOR) does not allow overpayments to be applied on Form IL-941. Amounts reported on Form IL-941 must always be the exact amounts withheld from payees. If the amount reported was more or less than the amount you actually withheld, then you must file an amended return (IL-941X). If you do not make the correction before the end of the calendar year, you must report the amount withheld on the W-2 or 1099 forms for the payees to claim on their income tax returns.

  • Indiana*

    Indiana*

    SUI*

    Agency: Indiana Department of Workforce Development (DWD)

    ID: Indiana Department of Workforce Development (DWD) > Employer Self-Service > Uplink. Instructions for Registering for an Uplink Account.

    TPA: Instructions for Indiana SUI TPA

    Seasonal Employers

    You’re considered a seasonal employer by the agency if they have provided you with documentation stating you are approved and have been assigned a specific 2-digit code. Please report the code to your service representative so we can include it on your return. Also, you’ll need to let us know if any employees on your payroll are not seasonal.

    Assigning Paychex as Third-Party Administrator (TPA)

    It is necessary for you to assign Paychex as a TPA to be able to work with the agency on your behalf in case you are ever in a late filing/amended return situation. You must first register for an Uplink account before assigning Paychex as a TPA. Here are instructions about how to register for the Uplink account and how to assign Paychex as a TPA.

    Statements of Benefit Charges Online Only

    The Indiana Department of Workforce Development (DWD) will deliver all Statements of Benefit Charges to you electronically through Uplink Employer Self-Service (ESS) accounts rather than by traditional mail.

    If you do not yet have an account, register for one by visiting the Uplink ESS website and using the TPA instructions.

      SOC Codes for SUI Returns*

      The Indiana DWD requires that additional information be included with the wage reporting for SUI. For the Indiana wage report, clients will need to report the following for each employee:

      • The Standard Occupational Classification (SOC) codes, created by the U.S. Department of Labor, Bureau of Labor Statistics to classify occupations.
      • The primary work zip code.
      • Full-time/part-time/seasonal work status.

      For each Indiana employee, if you haven’t already, you need to:

      • Gather the SOC codes. When reporting these numbers to Paychex, you should report the number as 6 digits, without a dash.
      • Gather each Indiana employees’ primary work location address for Paychex Flex®/Core Advanced and the zip code for Preview.
      • Provide full-time/part-time/seasonal work status.

      State Withholding

      Agency: Indiana Department of Revenue (DOR)

      ID: Indiana Tax Information Management Engine (INTIME)

      The Indiana Department of Revenue (DOR) requires all employers to electronically file and pay withholding tax and county withholding tax returns through the Indiana Tax Information Management Engine (INTIME) system.

      • Non-Taxpay - The Indiana DOR won’t certify or provide preprinted WH-1 payment coupons to employers, nor will payroll providers be allowed to file paper coupons for exceptions.
    • Iowa*

      Iowa*

      SUI*

      Agency: Iowa Workforce Development

      ID: myIowaUI.

      TPA: Instructions for adding Paychex as Iowa TPA

      Iowa Workforce Development requires employers to report wages by Reporting Unit. If an employer has multiple worksite locations, wages should be reported separately by Reporting Unit number or worksite. The Reporting Unit number used should be the number reported on the Multiple Worksite Report.

      Employers with multiple worksites should report all Reporting Unit numbers immediately. Employers of 25 or more employees are required to file monthly wage reports during Month 1 and Month 2 of the quarter. Month 3 is included with the quarterly SUI and wage report.

      • Non-Taxpay - All SUI tax must be paid electronically.  Three payment method options are available:
        • eCheck - payment can be made electronically on myIowaUI. When submitting your payment by eCheck, provide the ACH Company ID W426004579 to your bank to avoid the payment being blocked.
        • Credit Card - payment can be made electronically on myIowaUI. Credit card charges will apply.
        • ACH Credit Transfer - complete and submit an application for ACH Credit Transfer (53-0110). ACH Applications may take up to three weeks to process, please plan ahead.

      State Withholding

      Agency: Iowa Department of Revenue

      IDGovConnectIowa

    • Kansas

      Kansas

      SUI

      Agency: Kansas Department of Labor

      ID: Kansas Department of Labor > User Registration

      The Kansas Department of Labor (DOL) requires you to file electronically if you have an ID.

      • Non-Taxpay - Information about web filing can be obtained on the Kansas DOL website, or by calling 785-296-5027.

      State Withholding

      Agency: Kansas Department of Revenue

      ID: Kansas Department of Revenue > Business Registration

    • Kentucky

      Kentucky

      SUI

      Agency: Kentucky Office of Unemployment Insurance

      ID: Kentucky Office of Unemployment Insurance  > Employer Account Registration

      State Withholding

      Agency: Kentucky Department of Revenue

      ID: MYKY

      The Kentucky Department of Revenue no longer requires a quarterly reconciliation report (K1 and K1E). As a result, the returns or reference copies will no longer be included in your quarterly tax package.

    • Louisiana*

      Louisiana*

      SUI

      Agency: Louisiana Workforce Commission (LWC)

      ID: Louisiana Workforce Commission> Employer/Agent Login

      The Louisiana Workforce Commission (LWC) no longer accepts paper filing of quarterly reports.

      • Non-Taxpay - The LWC requires all employers to file contribution (LWCES-4) and wage detail continuation (LWCES-61) return information using their online system. Information about online filing requirements can be obtained on the LWC website.

      SOC Codes for SUI Returns*

      SOC Codes: Assign codes using the Standard Occupational Classification System. Please note that Louisiana uses the 2010 version of SOC codes.

      The LWC requests that Standard Occupational Classification (SOC) codes be reported on SUI wage reports. The U.S. Department of Labor, Bureau of Labor Statistics, created these codes to classify occupations.

      • Use the 6-digit code that best describes your employees’ work activities.
      • If you have already provided SOC codes for employees who have changed job functions, please report this change to your service representative.
      • The LWC sends emails to obtain missing SOC codes not reported on your quarterly SUI returns.

      If you provide Paychex with the SOC codes for your employees, we’ll add all the codes on your payroll account and include the information as required on your SUI returns.

      State Withholding

      Agency: Louisiana Department of Revenue (DOR)

      ID: Louisiana Department of Revenue > Business Registration

      The Louisiana Department of Revenue (DOR) does not accept paper returns for certain filers.

      • Non-Taxpay - The Louisiana Department of Revenue does not accept paper remittances for semi-monthly filers. As a result, the quarterly L-1 return provided by Paychex will not be a return for you to sign and file if you are a semi-monthly remitter.

      Employers with a semi-monthly remittance frequency must file quarterly information using the online filing system on Louisiana Taxpayer Access Point. This is also the preferred method for monthly and quarterly remitters. Once you have registered and are ready to file, enter the information from your provided copy of the L-1 on the website.

    • Maine*

      Maine*

      SUI

      Agency: Maine Department of Labor (DOL)

      ID: ReEmployME

      • Non-Taxpay - Paychex provides agency-ready returns for you to sign and file quarterly, and copies of the returns for your records. You can either file Forms 941-ME and ME UC-1 using paper returns or electronically. If you are a Maine SUI “applied for” employer, you can file on paper. All other employers and non-wage payers registered for Maine income tax withholding and with a SUI ID, must electronically file Maine quarterly tax returns. Filing instructions can be found at the Maine DOL website, ReEmployME.

      Seasonal Employers

      The Maine DOL requires seasonal businesses to report their seasonal code and period on the SUI portion of the Combined SUI/ Wage Return. If you have not already done so, report seasonal information to your service representative.

      Maine SUI Surcharge*

      In 2022 the Maine DOL has continued the Unemployment Program Administrative Fund (UPAF) surcharge. This fund was implemented to ensure adequate funding for the operation of the Maine Unemployment Insurance Program. The UPAF rate for all employers who pay SUI tax on employees’ taxable wages up to $12,000.00 is 0.14% for 2022.

      Reimbursable employers and exempt employers are not subject to this surcharge.

      • Taxpay and Paychex PEO - We’ll calculate this assessment, collect the amount due, and remit it with your quarterly SUI return.
      • Non-Taxpay - We’ll calculate this assessment and include it on your quarterly SUI return so you can pay it with the return.

      State Withholding

      AgencyMaine Revenue Services

      ID: Maine Revenue Services > Electronic Services > Maine Tax Portal > Register a Business

      Filing

      • Non-Taxpay - If your business is SUI exempt, not subject, withholding only, or you file Maine withholding, use Form 941-ME. Maine SUI/Wage clients should file Form ME UC-1. Paychex will provide agency-ready returns for you to sign and file, as well as for your records. With these documents, you have two options for filing Forms 941-ME and Form ME UC-1.

      Option 1 - File the Return on Paper

      • If the return shows a balance due, enclose a check made payable to Maine Revenue Services. Write your state ID number on the check.
      • Make a copy of the completed return for your files.
      • Sign the return and mail it to the agency with any payment on or before the due date. Note: Do not staple the pages.

      Option 2 - File Electronically

      Using the information provided on your agency-ready return sent by Paychex, you can enter the data required on the website.

    • Maryland

      Maryland

      SUI

      Agency:  Maryland Department of Labor

      ID: BEACON

      All Maryland employers are required to file contribution and wage reports electronically through the BEACON Tax System.

      • Non-Taxpay - Paychex can’t provide non-Taxpay clients with signature-ready returns. We do provide a reference copy in the quarterly package that you can use to enter your quarterly reporting information. Refer to the Maryland Department of Labor website for more information on filing returns electronically.

      State Withholding

      Agency: Comptroller of Maryland

      ID: Comptroller of Maryland > Business Taxpayers > Business Online Services > Business Registration

    • Massachusetts*

      Massachusetts*

      SUI*

      Agency: Massachusetts Department of Unemployment Assistance

      IDMassTaxConnect

      TPA: Instructions for Assigning Paychex as a Third-Party Professional Tax Preparer

      The Massachusetts (MA) Department of Unemployment Assistance (DUA) has mandated that all employers, regardless of subjectivity, are required to electronically file quarterly unemployment tax and wage data via the MassTaxConnect system.

      • Taxpay and Paychex PEO - Access MassTaxConnect and identify Paychex as your third-party agent (TPA). Use the these instructions to assign Paychex as your TPA.
      • Non-Taxpay - You receive only one facsimile that includes filing information for the MA state unemployment return, the MA Health return, and the wage detail return. The facsimile contains all the information you need to remit your payments and returns online.

      Quarterly COVID-19 Recovery Assessment

      As part of the Commonwealth’s plan to recover the cost of benefits paid by the UI Trust Fund in 2020 and 2021 during the COVID-19 crisis and to spread these costs over time, employers will receive a quarterly COVID-19 recovery assessment. The COVID-19 Recovery Assessment Rate for 2022 is equal to 12.50% of an employer’s corresponding UI rate. For example, if your SUI rate is 1.75%, your COVID assessment rate is 0.219%.

      Employer Medical Assistance Contribution (EMAC)
      All MA employers subject to SUI with more than five employees are responsible for the EMAC contribution as follows:

      • Newly Liable Employers for first 36 Months -  Exempt
      • Fourth Year - 0.12%
      • Fifth Year - 0.24%
      • Sixth and Subsequent Years - 0.34%

      All payments are calculated using the 2022 SUI taxable wage base of $15,000.00.

      Paid Family and Medical Leave (PFML)*

      Agency: Department of Family and Medical Leave

      ID: Register for Paid Family and Medical Leave Contributions

      TPA: Instructions for Assigning Paychex as a Third-Party Professional Tax Preparer

      Massachusetts is offering paid family and medical leave benefits to eligible workers. The MA PFML program is funded by premiums paid by workers and certain employers through payroll deductions. Depending on the makeup of your workforce, you may be responsible for remitting contributions for both MA W-2 employees (full-time, part-time, seasonal) and MA 1099-MISC contractors.

      Registering for PFML

      • Taxpay and Paychex PEO - Your business needs to register for PFML using your existing MassTaxConnect account. The steps for registration can be found on the Mass.gov website under the Employer’s Guide to Paid Family and Medical Leave section. To ensure that Paychex can provide you with service for your MA DOR/PFML account in the future we also suggest that you register Paychex as your PTP (Professional Tax Preparer) using the TPA instructions.

      Counting Covered Individuals

      It is your responsibility to inform Paychex whether your 1099-MISC contractors need to have the MA PFML premium withheld. Paychex will not make this determination for you. Your choice for withholding on your contractors, once made, will apply to all your 1099-MISC contractors in Massachusetts.

      PFML Premium Rates

      These premiums are split into two parts, Family Leave and Medical Leave. The percentages of Family Leave and Medical are dependent on your employee count.

      • Employers with fewer than 25 employees have a total rate of .344%.
      • Employers with 25 or more employees have a total rate of .680%.

      The Family Leave portion is paid 100% by the employee. The Medical Leave is split between the employee and the employer with 40% paid by employee and 60% paid by the employer (where applicable). The employer can elect to cover some or all the employee portion of both the family and medical premiums.

      Existing Family and Medical Leave Benefits

      If you already offer family and medical leave benefits to your employees, you can apply for annual exemptions from making contributions for both medical leave and family leave if you offer a private plan option that is at least as generous as what is required under the PFML law. If your business receives this exemption your employees will not be covered by the state PFML plan.

      Please let your service representative know if you are exempt from the state MA PFML program.

      Notifying W-2 Employees/1099-MISC Contractors

      You are required to notify your workers about the state’s PFML program, including its benefits and protections that apply to them.

      For additional information about PFML, use the following resources provided by the agency:

      State Withholding

      Agency: Massachusetts Department of Revenue

      ID: Massachusetts Department of Revenue > Click I want to… > Business >  Register Your Business with MassTaxConnect

    • Michigan

      Michigan

      SUI

      Agency: Michigan Department of Labor and Economic Opportunity

      ID: Michigan Department of Labor and Economic Opportunity > Employer Services > Register a Business

      Michigan's (MI) taxable SUI wage base is $9,500.00 for all contributing employers again in 2022.

      This is the result of Michigan's Unemployment Insurance Trust Fund falling below the required threshold of 2.5 billion. Michigan unemployment law mandates that when the Trust Fund falls below this threshold, they can no longer offer a reduced taxable wage base to non-delinquent employers. The $9,500.00 wage base for all employers will remain in place until the trust fund meets the threshold.

      The Michigan Unemployment Insurance Agency requires all employers to file the Employers' Quarterly Wage/Tax Report, Form UIA 1028 electronically through their website. Paper forms will no longer be accepted by the agency. For more Information about these requirements visit the website at the Michigan Department of Labor and Economic Opportunity.

      • Non-Taxpay - All employers are required to file Form UIA 1028 the Employer's Quarterly Wage/Tax Report electronically through the Michigan website.
        • Michigan requires a social security number for each employee reported on Form UIA 1028.
          Note: If this information is missing, the state will assess penalties for each employee.
        • All Michigan employers must file Form 1028 electronically. Use the ID link to register your business.

      State Withholding

      Agency: Michigan Department of Treasury

      ID: Michigan Treasury Online > Employer Account > Account Login

       

    • Minnesota*

      Minnesota*

      SUI*

      Agency: Minnesota Unemployment Insurance

      ID: Minnesota Unemployment Insurance > Account Login

      TPA: Agent authorization and user roles, Agent ID: PCHEX

      • Non-Taxpay - Facsimiles of the Minnesota quarterly SUI return (Form DEED-1) are generated if you are subject to SUI tax. All Minnesota employers are required to electronically file this information with the Minnesota Department of Employment and Economic Development. If you file on paper, the agency may assess penalties of up to $25.00 per employee and a $250.00 processing fee. For information on electronically filing the Minnesota return, go to the Minnesota Unemployment Insurance Program website.

      New for Second Quarter 2022 – Minnesota SUI Credits

      Thanks to the Minnesota State Legislature passing a bill in late April 2022, you're entitled to a credit. The bill allocated $2.7 billion to repay federal unemployment insurance (UI) loans and replenish the state's UI Trust Fund.

      The new law reduces the following:

      • The base tax rate from 0.50% to 0.10% - this may affect your 2022 SUI rate
      • The Additional Assessment from 14% to 0% - eliminating the assessment for 2022
      • Special Assessment (Federal Loan Interest Assessment) from 1.8% to 0% - eliminating the assessment for 2022

      With the late passing of this bill, many Minnesota employers had already paid their first quarter UI tax. The law requires the Minnesota Department of Employment and Economic Development (DEED) to refund or credit any taxpayer who paid at the higher base rate and included the assessments in their tax payment. The agency communicated that it may take several months to process refunds. The quickest way to receive these funds is to apply your credit to second quarter.

      Before the bill was passed, Paychex:

      Taxpay

      Remitted payments and returns on your behalf. As a result, you are likely to have a credit for second quarter.

      Non-Taxpay

      Created returns and tax notices based on the information we had at the time. If you remitted your returns and payments before the bill passed, you are likely to have a credit for second quarter.

      What the Agency is Doing:

      What Paychex is Doing

      Taxpay

      The agency is not able to provide this information to bulk filers like Paychex

      What this means to you:

      You will need to provide this information to Paychex so we can apply the overpayment to second quarter payments and returns.

      • For information on how to access your credit information, go to Unemployment tax changes: How they affect you on the Minnesota Unemployment Insurance webpage. Under ‘What you need to know’, click the Employers tab and scroll to Credits > How can I see my credit?
      • Applying the credit to second quarter will be the quickest way to receive the credit. If you apply for a refund do not complete this form.
      • If you have a refund due, Paychex will credit it to your bank account. The refund will appear on the Outstanding Liability Report.

      Non-Taxpay

      If you already remitted payments and returns for first quarter, you can apply the credit to your second quarter return and payments. This information will available when you file the second return.

      If you haven’t remitted your first quarter return, the calculation will include the changes.

      State Withholding

      Agency: Minnesota Department of Revenue

      ID: Minnesota Department of Revenue > Register for a Tax ID

       

    • Mississippi

      Mississippi

      SUI

      Agency: Mississippi Department of Employment Security

      ID: Mississippi Department of Employment Security > Register with Us

      All Mississippi employers who are subject to SUI tax are required to electronically file quarterly SUI and wage returns.

      • Non-Taxpay - Facsimiles of the Mississippi quarterly SUI and wage returns are generated for non-Taxpay Mississippi clients who are subject to SUI tax. All Mississippi employers are required to electronically file this information on the agency website.

      State Withholding

      Agency: Mississippi Department of Revenue

      ID: Mississippi Department of Revenue > Register a Business for Taxes > Register for Taxpayer Access Point (TAP)

    • Missouri

      Missouri

      SUI

      Agency: Missouri Department of Labor & Industrial Relations

      ID: Missouri Department of Labor & Labor Relations > Login to UInteract

      The electronic filing requirement is for employers with 50 employees:

      • Non-Taxpay - The Missouri agency discontinued mailing the Quarterly Contribution and Wage Report (MODES-4). The agency encourages employers to file quarterly reports online at Ulnteract. If you are unable to file online, you can file a paper copy of the MODES-4 return.

      State Withholding

      Agency: Missouri Department of Revenue

      ID: Missouri Department of Revenue > Online New Business Registration

    • Montana

      Montana

      SUI

      Agency: Montana Department of Labor & Industry

      ID: Montana Department of Labor & Industry > Register a New UI Account

      • Non-Taxpay - The Montana Department of Labor and Industries still accepts paper returns and checks; however, if you are paying by check you must also submit a voucher. The voucher can be printed once you establish a log-in at the agency website. You may also pay by ACH debit or credit card on the website.

      State Withholding

      Agency: Montana Department of Revenue

      ID: Montana Department of Revenue > Transaction Portal > New user? Setup online access

    • Nebraska*

      Nebraska*

      SUI*

      Agency: Nebraska Department of Labor

      ID: Nebraska Department of Labor > Unemployment Home – Employer Resources  > NEworks > Click Sign In button in the top right corner > Select Option 3  - Create a User Account.

      The Nebraska Department of Labor informed Paychex that, effective second quarter 2022, they will no longer accept "Applied For" as an ID number. As a result, Paychex will no longer be able to support “Applied For” as a state unemployment insurance (SUI) ID number.

      • Taxpay - If we didn’t receive your ID number your account has been removed from the Taxpay service for Nebraska SUI and you will be responsible for filing and making payments until we receive your account number.
      • Non-Taxpay - If we didn’t receive your ID number, you will need to include it before you file your Nebraska SUI return.

      A second wage base will be assigned to Nebraska max-rated employers (a SUI rate of 5.40%) and delinquent employers. All employers with a Category 20 rate of 5.40% will have a wage base of $24,000.00. All other categories, 1-19, will have a wage base of $9,000.00.

      • Non-Taxpay - All Nebraska employers with a payroll equal to or greater than $100,000.00  per year are required to file and pay electronically. To file online, go to Nebraska Department of Labor.

      If you are not required to file your return electronically, compare the Forms UI 11T and 11W provided by Paychex in your quarter-end package to the form provided by the state.

      1. If there is a discrepancy, transfer all appropriate information supplied on the Paychex return to the state-provided return. Make a copy of the completed return for your records and file the state-provided return along with any contributions due. Communicate the discrepancy to your service representative.
      2. If there are no discrepancies, sign the Paychex-provided return and file it with any contributions.

      Taxpayers have the option of reporting the number of hours paid and primary job title for each employee to the paper wage detail and/or electronic wage report.

      State Withholding

      Agency: Nebraska Department of Revenue

      ID: Nebraska Department of Revenue > Online Services > Register a Business

      The Nebraska Department of Revenue will mail the Nebraska Withholding Return (Form 941N) to all Nebraska taxpayers. Check Line 12 to determine if a previous balance or credit exists on your account. This information must be relayed to your service representative immediately so an accurate quarterly return can be prepared.

      Taxpayers who made payments of $5,000.00 or more for sales and use tax, withholding, or corporate tax programs in any prior calendar year will be required to make all payments to the tax program electronically.

      • Non-Taxpay - Any employer who furnishes more than 50 Federal Forms W-2, Forms 1099-MISC, or statements reporting withholding for a year must electronically file (e-file) the required copies in a manner approved by the Tax Commissioner that is compatible with federal e-file requirements or methods. To file online go to Nebfile for Business.
    • Nevada*

      Nevada*

      SUI*

      Agency: Nevada Unemployment Insurance

      ID: Nevada Unemployment Insurance > Register new business for UI tax

      All Nevada employers are required to file and pay their Employer’s Quarterly Report (Form RPT3795) and the SUI Wage Report (Form NEW0098) electronically. The agency no longer accepts paper returns.

      • Non-Taxpay - You’re required to file the Nevada returns electronically. To learn more about the Nevada tax filing requirements, visit the agency website.

      Modified Business Tax (MBT)

      Agency: Modified Business Tax website

      If you have employer contributions to health insurance or health benefits plans, this amount must be reported to your service representative prior to each quarter-end deadline date. If employer contributions are not reported on time, they will be entered in the next quarter.

      For 2022, the MBT Return General Business tax calculation is based on wages over $50,000.00 with a rate of 1.378%.

      Net Proceeds of Mines Tax

      If your business is subject to the Net Proceeds of Mines Tax, you must remit the Modified Business Tax Return M. What this means to you:

      • You must pay MBT of 1.853% on all wages.
      • Paychex does not support the Modified Business Tax Return M. You need to remit this form for mining.

      If you are not sure if your business is subject to the Net Proceeds of Mines Tax, contact your tax advisor or the agency directly.

      Commerce Tax

      Agency: Commerce Tax, Commerce Tax Frequently Asked Questions

      Nevada implemented a Commerce Tax, which is an annual tax imposed on the Nevada gross revenue of each entity doing business in the state. The Commerce Tax applies to businesses with gross revenue of $4 million dollars or more in a fiscal tax year and pays $50,000.00 or more in each quarter.

      The Commerce Tax is not a payroll tax, and Paychex will not be preparing or filing these returns. However, eligible employers can now take a credit towards their Modified Business Tax (MBT). Paychex does report this tax for you and will support this tax credit.

      What is the tax credit towards the MBT?

      Fifty percent of the Commerce Tax paid by your business for the previous Nevada fiscal tax year may be used as a tax credit towards MBT. The Nevada fiscal tax year is July 1 through June 30, including the last two quarters of one year and the first two quarters of the next.

      Click here for an example.

      What if my credit is more than my MBT tax?

      The credit carries over from quarter to quarter but must be used in the first four quarters after the fiscal tax year. 

      What will Paychex do once I report the credit amount?

      Paychex will apply the credit to your MBT payment and carry the amount over as necessary. It is important that you report the credit to us as soon as possible so we can apply it to the applicable quarters.

      Can I get a refund instead of applying the credit to my MBT tax payment?

      No, the credit must be applied to current or future tax due.

      • Taxpay
        • MBT Credit - You must report the tax credit to Paychex, as the agency doesn’t send this information directly to Paychex.
      • Non-Taxpay
        • Employers are required to file the Employers Quarterly Report (RPT3795) and Nevada Wage Report (NEW0098) electronically.
        • MBT Credit – While not required, it is best if you report this information to Paychex so we can show it on your return and track it for you.

      State Withholding

      Nevada does not have a state withholding tax.

    • New Hampshire

      New Hampshire

      SUI

      Agency: New Hampshire Employment Security

      ID: New Hampshire Employment Security > Register as a New NH Employer

      State Withholding

      New Hampshire does not have state withholding tax.

    • New Jersey*

      New Jersey*

      SUI*

      Agency: New Jersey Division of Unemployment Insurance

      ID: New Jersey Division of Unemployment Insurance > FAQs – Business > Register Your Business

      The Family Leave Insurance/Temporary Disability Insurance (FLI/ TDI) taxable wage base is calculated separately from the SUI taxable wage base. The calculation for the FLI/TDI taxable wage base changed from 28 times the state average weekly wage (SAWW) to 107 times the SAWW.

      The New Jersey (NJ) Department of Labor requires a social security number (SSN) for each employee whose wages are reported on Form WR-30. The number of weeks worked must be reported for each employee who earned at least twenty times the minimum wage in a week. If this information is missing, the state may assess a fine for missing information ranging from $5.00 per employee for the first occurrence to $25.00 per employee for subsequent occurrences.

      • Review Paychex Flex® or the last timesheet for missing/incorrect SSNs.
      • If you are new to Paychex this quarter, verify the number of weeks worked listed for each employee on the timesheet.
      • Report any missing or incorrect information to your service representative.

      State Withholding

      Agency: New Jersey Division of Taxation

      ID: New Jersey Division of Taxation > Doing Business in New Jersey > Business Registration Application (NJ-REG)

    • New Mexico

      New Mexico

      SUI, State Withholding, and Workers' Compensation

      The New Mexico Department of Labor has partnered with the Tax and Revenue Department and the Workers' Compensation Administration to jointly report state unemployment wages, state withholding, and workers' compensation fees on the New Mexico quarterly contribution and wage report, Forms ES903A and ES903B.

      Non-Taxpay - You must electronically file the data on Forms ES903A and ES903B. Using the information provided on your return sent by Paychex, you can enter this data as required and file through your Employer Account in the New Mexico Department of Workforce Solutions website.

      SUI

      The New Mexico Department of Workforce Solutions (DEWS) requires you to file Employer’s Quarterly Wage/Tax Report, Form ES903B electronically through their website.

      • Non-Taxpay - Employers are required to file Form ES903-B electronically through the New Mexico DEWS  website.

      The New Mexico DEWS requires that employers submit all SUI tax payments electronically and by the last day of the month following the end of the quarter. All Paychex payments are sent electronically by ACH Credit each quarter. When the bank releases the tax funds to the agency on the due date, it can take a day or two for the tax funds to post to the individual employer accounts.

      New Mexico DWS has an automatic notice generation process that could generate a "Notice of Amount Due" to employers based on whether or not the payment has been posted to the individual accounts. To avoid having these automatic notices generate for our clients, we have modified the due date on our payment file so that it processes two banking days prior to the actual tax payment due date.

      • Taxpay - This will not affect when we debit funds from your bank account. We have already collected these amounts from your account by the time we process your payment. You will see the payment due date change on your returns and Outstanding Tax Liability Reports.
      • Non-Taxpay - Your first quarter 2022 payment will show as being due on March 28, 2022. However, you'll have until May 2, 2022 to make this payment because April 30 is a Saturday.

      State Withholding

      Workers’ Compensation
      New Mexico mandates that filers report the workers’ compensation fee due for each employee on the quarterly Form ES903B (wage continuation sheet). This fee is either a $4.30 flat fee per employee or $0.00 and is reported and paid separately using Form WC-1.

      Review the following exceptions to the current reporting of the workers’ compensation fee due on Form ES903B and report any exceptions to your service representative.

      Fee Exceptions

      Review the following exceptions to the current reporting of the workers’ compensation fee due on Form ES903B and report any exceptions to your service representative.

      Three or More Employees

      If you have three or more employees who were employed on the last working day of the quarter and reported wages in the quarter (for all agencies, not just New Mexico), a $4.30 flat fee will be reported for each employee and totaled for all employees for that client.

      Other Exceptions

      If the only employees are domestic servants, real estate salespeople, or farm and ranch laborers, $0.00 should still be reported, unless the business elects coverage for these employees.

      In some circumstances, an executive employee of a corporation or a limited liability company (LLC) may choose to be exempt from coverage under the company’s policy. If an executive is exempt from the policy, the $4.30 fee should not be reported. However, even if $0.00 is reported, the employee still counts toward the threshold of three. If this threshold is met, the $4.30 fee is required to be reported for each of the other two employees.

      Fewer Than Three Employees

      If you have fewer than three employees who were employed on the last working day of the quarter and reported wages in the quarter (for all agencies, not just New Mexico), $0.00 will be reported for each employee and totaled for all employees per Paychex account.

      All construction industry employees are required to report the $4.30 fee, regardless of the number of employees of the business. Even if a business has fewer than three employees and is not required to have coverage, it may still elect to have workers’ compensation coverage.

      If a business has chosen to have coverage, the business must pay the $4.30 per employee fee.

    • New York

      New York

      SUI and State Withholding

      Agency: New York Department of Taxation

      ID Business Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting (NYS 100)

      The New York State Department of Taxation and Finance requires all employers to file returns electronically. In addition, filings without valid identification numbers and employee social security numbers will not be accepted.

      • Taxpay - Accounts with "applied for" as the ID will no longer be accepted. SUI Reimbursable and Not Liable employers will continue to be filed for withholding only.
      • Non-Taxpay - Paychex cannot provide you with signature-ready Forms NYS-45 and NYS-45-ATT; however, you can use the data on the reference copy provided in the quarterly tax package to enter your reporting information. 
        • If you use the web upload method for reporting NYS-45-ATT wage information will have to file an error-free file before it can be processed by New York. New York will no longer process a file with non­fatal errors as all employer and employee data and formatting errors must be corrected prior to acceptance by New York.

      SUI

      • Taxpay - Paychex will file returns and remit deposits for all SUI clients with a valid New York SUI ID number. Accounts with “applied for” as the ID are not accepted. SUI Reimbursable and Not Liable employers will continue to be filed for withholding only.
      • Non-Taxpay - Paychex can’t provide non-Taxpay clients with signature-ready Forms NYS-45 and NYS-45-ATT. You can use the data on the reference copy provided in the quarterly package to enter your quarterly reporting information. 

      Contractors/Subcontractors

      Contractors and subcontractors working on a public works contract must report the prevailing wage rate and supplemental rate for the job classification(s) that the worker performs. This information must be reported on the worker’s pay stub. The prevailing wage rate and supplemental (benefit) rate are separate amounts and must be listed on the pay stub separately.
      In addition, the contractor/subcontractor must notify all workers in writing, on their first paycheck at the beginning of the contract, and with the first paycheck after July 1 of every successive year, the following:

      • The number and address of the public works department
      • If you are new to Paychex this quarter, verify the number of weeks worked listed for each employee on the timesheet.

      The New York State Department of Labor assesses the contractor or subcontractor a fine of up to $50.00 for a first violation, $250.00 for a second violation, and $500.00 for each subsequent violation.

      State Withholding

      The New York State Department of Taxation and Finance requires all employers to pay and file all returns electronically. In addition, filings without valid ID numbers and employee social security numbers aren’t accepted.

      PrompTax Program

      Agency: PrompTax program website

      Withholding tax filers whose aggregate tax withheld for the previous tax year is $100,000 or more must enroll in the PrompTax program. Form TR-370.1, Notification of Required Participation, will be mailed to you if you are required to participate in the PrompTax program. Within 20 days of the postmark of the notification, you must enroll online on the website.

      You will receive confirmation of enrollment, including a six-digit access code, details of your payment option and start date, and an eight-character password (mailed separately) once enrollment is complete.

      Report your six-digit access code to your service representative.

      Employer Compensation Expense Program (ECEP)

      The New York ECEP requires all employers to pay and file all returns electronically.

      • Taxpay - Paychex remits payments and returns for all Taxpay clients who have elected to be in the ECEP.
      • Non-Taxpay - Paychex can’t provide non-Taxpay clients with a signature-ready Form EC-100. You can use the data on the reference copy provided in the quarterly package to enter your quarterly reporting information online. Refer to The Department of Taxation and Finance Online Services for more information on filing returns/remitting payments electronically.
    • North Carolina

      North Carolina

      SUI

      Agency: North Carolina Division of Security

      ID: North Carolina Division of Security> Identification Information

      SUI Reimbursable Employers

      New reimbursable employers need to pay 1% of their account balance with their quarterly reports for the first four quarters of liability.

      • Non-Taxpay - These amounts will be reflected on your quarterly wage return.

      State Withholding

      Agency: North Carolina Department of Revenue

      ID: Register a Business

      The North Carolina Department of Revenue (DOR) requires all employers to file all annual returns electronically (1099, W-2, and NC-3).

      North Carolina requires every employer closing its business to file Form NC-3 (Annual Withholding Reconciliation) within 30 days of the last payment of wages to employees. This must be filed electronically at NCDOR website or could result in a penalty.

      Employers are now required to keep payroll records for 10 years, up from three years, after returns are filed or payments are made for a given year, whichever is later.

    • North Dakota

      North Dakota

      SUI

      Agency: North Dakota Job Service

      ID: North Dakota Job Service > Employer Resources >  Operating a Business > Starting a New Business

      The North Dakota Job Service (NDJS) requires all employers to file Form SFN41263 and quarterly contribution and wage reports electronically.

      State Withholding

      Agency: North Dakota Office of State Tax Commission

      ID: North Dakota Office of State Tax Commission > I Am…Business > Income Tax Withholding

    • Ohio*

      Ohio*

      SUI

      Agency: Ohio Department of Job and Family Services

      ID: Ohio Business Gateway

      The Ohio Department of Job and Family Services requires all employers to file their quarterly contribution and wage reports electronically.

      Non-Taxpay

      • Paychex provides reference-only returns to provide the information when filing electronically Employers can file their quarterly reports using the Ohio Unemployment SOURCE website. This copy should be maintained as your reference copy. Do not submit the quarterly forms to the agency.

      State Withholding

      AgencyOhio Department of Taxation

      ID: Ohio Business Gateway

      The Ohio Department of Taxation requires all employers to electronically file and pay withholding tax and school district withholding tax returns through the Ohio Business Gateway (OBG). At this time, the Ohio Department of Taxation is enforcing the mandate and will not accept any paper filing. Employers with an OBG account will be able to access their filing and payment history in addition to other account services. To establish an account, visit the Ohio Business Gateway.

      Locals*

      As of January 1, 2022, if employees haven’t returned to your place of business, and continue to work from home, they will need to be taxed based on their home locations being their place of work.

      • You’ll need to register with local tax agencies if you have employees working from home in locals where you aren’t currently registered.
      • If you’ve registered for new local tax agencies, please let Paychex know so we can set up these locals on your account. You will need to indicate which employees need to be assigned to the new locals.

      Please inform Paychex of any new local tax agency registration and which employees need to be assigned to these locals.

    • Oklahoma

      Oklahoma

      SUI

      Agency: Oklahoma Security Commission

      ID: Oklahoma Security Commission > Employers > Apply for Oklahoma UI Tax Account Number

      The Oklahoma Employment Security Commission (OESC) requires all employers to file their Employer's Quarterly Report, Form OES-3, electronically. 

      • Non-Taxpay - Employers can electronically file their returns through the OESC EZ Taxexpress website.

      State Withholding

      Agency: Oklahoma Tax Commission

      ID: Oklahoma Tax Commission > Visit OKTAP > Register for a Business

    • Oregon*

      Oregon*

      State Withholding, SUI, and Workers' Compensation

      Taxpay and Non-Taxpay

      • Check the pre-printed Form OQ that you received from the state to verify that your federal employer identification number (FEIN) number is correct at the Department of Revenue.
      • If your FEIN is incorrect on the state pre-printed form, submit a Change in Status Report to the state as instructed on Form OQ, and forward the correct number to your service representative.

      SUI

      AgencyOregon Employment Department

      IDOregon Register a Business

      State Withholding

      Agency: Oregon Department of Revenue

      ID: Oregon Department of Revenue > Payroll Withholding > Register for a Payroll Account

      Statewide Transit Tax

      Agency:  Oregon Department of Revenue > Statewide Transit Tax

      Employers must withhold the Statewide Transit Tax, one-tenth of 1 percent on wages of Oregon residents and non­residents who perform work in Oregon.

      Note: This tax isn't related to the OR Lane or TriMet transit payroll taxes paid by some employers.

      Household Employers

      Oregon allows and encourages household employers to file quarterly Forms OQ and 132 instead of the annual Forms OA-Domestic and 132-Domestic. This will allow for more accurate reporting of your payroll records and will reduce the risk of manual errors when transferring information from the Forms OQ and 132 to the annual domestic forms at the end of the year. Household employers should register with Oregon as quarterly filers each year.

      Metro and Multnomah Count Local Taxes*

      The City of Portland Revenue Division recently let Paychex know that we should not file zero returns for employers who did not have Metro or Multnomah County withholding in the current year.

      According to the agency:

      “You only need to file a zero return for quarters after filing a return with liability. For example, if you had no liability in Q1, but had liability in Q2, you would not need a zero return for Q1, but if you had no liability after Q2, you would need a zero return for Q3 and Q4. Then in the following year, if there is no liability, you would not file any return until you had liability again.”

      What does that mean to you?

      You will only receive Metro and Multnomah County zero returns in your quarterly tax package if they need to be filed based on withholding as described here.

      • Taxpay – If you are required to file zero returns, you will receive a reference copy only for your files.
      • Non-Taxpay – If you are required to file zero returns, you will receive an original return to file and a reference copy of the return for your records.
    • Pennsylvania

      Pennsylvania

      SUI 

      Agency: Pennsylvania Department of Labor & Industry

      ID: Pennsylvania Department of Labor & Industry > Learn about Unemployment Compensation> Employers & Tax Services > Register to DO Business in PA

      The Pennsylvania (PA) Department of Labor and Industry requires all employers to file contribution
      (UC-2) and wage detail (UC-2A) return information using their online Unemployment Compensation Management System.

      State Withholding

      Agency: Pennsylvania Department of Revenue

      ID: Pennsylvania Department of Revenue > I am a(n):Business  > Business Registration Forms

      The Pennsylvania Department of Revenue does not accept paper returns for certain filers.

      • Non-Taxpay - Paychex does not provide agency-ready quarterly returns for you to sign and file. Instead, we provide a facsimile sample copy return for you as part of our service. Please note the facsimile sample copies are for reference purposes only and are not file-ready.

      Use the facsimile provided by Paychex to report information by enrolling on the Pennsylvania Electronic Tax Information and Data Exchange System (e-TIDES) to file PA-W3 returns through the Internet-based e-TIDES filing system (you may have already registered). Enter the information provided on your Paychex facsimile return into e-TIDES. Go to the e-TIDES website for registration and filing instructions 

      Pennsylvania Local Taxes

      Employers with worksites located in Pennsylvania are required to withhold and remit the local Earned Income Tax (EIT) and Local Services Tax (LST) on behalf of their employees working in PA

      Employers are mandated to require a new certificate of residency form for any employee who changes their address or domicile. The certificate of residency form provides information to help identify the political subdivisions (PSD) where an employee lives and works.

      Philadelphia Local Taxes

      Agency: Philadelphia Tax Center Resource - City of Philadelphia Tax Center Guide

      ID: Philadelphia Tax Center > Register a new taxpayer

      Effective first quarter 2022, the City of Philadelphia now requires a reconciliation to be filed every quarter instead of annually. In addition, all quarterly returns must be filed electronically on the Philadelphia Tax Center. The agency will no longer accept paper returns. Refer to the City of Philadelphia Tax Center Guide for more information on filing returns electronically. 

      Important: Access to the new Philadelphia Tax Center requires existing taxpayers to establish an online account. This process may take a week or more to complete for verification purposes. You should complete this process as soon as possible to avoid any delays in filing. Additional information for the online set-up process can be found here: City of Philadelphia Tax Center Guide > What to do if you have an existing account.

      • Non-Taxpay - Paychex can’t provide you with a signature-ready quarterly reconciliation. You can use the reference copy provided in the quarterly package to enter your quarterly reporting information online.  

      Pittsburgh Payroll Expense Tax ET-1

      Agency: The City of Pittsburgh > Payroll Expense Tax

      Taxpay

      If you are on the Taxpay service for the Pittsburgh Payroll Expense Tax, effective third quarter 2021, Paychex will file the ET-1 return and remit the tax due. It is your responsibility to inform us if you are a sole proprietor, partnership, contractor User of Help Supply Service, or a 501-C3 Purely Public Charity because you may be required to file additional information with the return.

      Non-Taxpay

      If you are not on our Taxpay service, Paychex will provide you with an ET-1 return for the Pittsburgh Payroll Expense Tax. You will receive an agency-ready return for you to sign and file, as well as a copy for your records. If the return shows a balance due:

      • Make a check payable to Treasurer, City of Pittsburgh.
      • Write your Pittsburgh City identification number on the check.
      • Provide your signature, title, phone number, and date.
      • Send Form ET-1 and payment to the address listed on the bottom of the return for receipt by the due date.

      If you are a sole proprietor, partnership, contractor/User of Help Supply Service, or a 501-C3 Purely Public Charity, you may be required to file additional information with the return.

      You can find additional information by accessing the 2022 ET-1 Payroll Tax Expense return.

    • Puerto Rico

      Puerto Rico

      SUI

      Agency: Puerto Rico Department of Labor and Human Resources

      ID: Departmento Del Trabajo

      The Puerto Rico Department of Labor and Human Resources requires all employers to file the quarterly contribution and wage reports through the Employer Portal.

      State Withholding

      Agency: Puerto Rico Department of Treasury

      ID: SURI  (Sistema Unificado De Rentas Internas)

      The Puerto Rico Department of Treasury requires all employers to file withholding taxes through the tax filing system, SURI.

    • Rhode Island

      Rhode Island

      SUI

      Agency: Rhode Island Department of Labor and Training

      ID: Rhode Island Department of Labor and Training > Online Employer Registration

      The agency requires employers with 25 or more employees to file contribution returns (Form TX-17) electronically in addition to the electronic filing of wage reports.

      • Non-Taxpay - Paychex files Rhode Island wage detail information for all mandated employers on magnetic media. If you aren’t a mandated employer, but still want to file online, go to the Rhode Island DOT > Employer Wage Taxes TX-17.

      Additional information about electronic filing requirements is available at the Rhode Island DOT website.

      State Withholding

      Agency: Rhode Island Department of Revenue

      ID: Rhode Island Business Registration - Employer Tax Section

      If your company’s average Rhode Island state withholding for the previous calendar year is $200.00 or more per month, you are required to file and remit the withholding tax electronically or you may be penalized.

      If you meet the requirement but fail to pay the tax by electronic means you will be assessed a penalty of 5% of the withheld tax payment, or $500; whichever is less. Also, $50 will be added to your tax amount due for failure to file electronically.

      • Non-Taxpay - Paychex will provide you with a signature-ready return.  You will need to determine whether you need to file it electronically or if you can file on paper. If you are required to file your return electronically, you’ll also need to remit your payments electronically. To file your returns electronically, go to the Rhode Island Division of Taxation Tax Portal.
    • South Carolina

      South Carolina

      SUI

      Agency: South Carolina Department of Employment and Workforce

      ID: South Carolina DEW Employer Registration Portal

      All South Carolina employers are required to file contribution and wage reports electronically on the State Unemployment Insurance Tax System (SUITS).

      • Non-Taxpay - Paychex can’t provide non-Taxpay clients with signature-ready Forms UCE-120 and UCE-120A. You can use the data on the reference copy provided in the quarterly package to enter your quarterly reporting information on SUITS

      State Withholding

      Agency: South Carolina Department of Revenue

      ID: South Carolina Department of Revenue > MyDORWAY > Business Registration

      The South Carolina Department of Revenue requires that all employees who will receive Forms W-2 have a complete mailing address. Clients with employees missing any part of the address (street address, city, state, or zip code) can’t be included on the W-2 magnetic media filed by Paychex at year-end. If any employees with year-to-date wages are missing an address component, please update it immediately in Paychex Flex or by notifying your payroll service representative.

    • South Dakota*

      South Dakota*

      SUI*

      Agency: South Dakota Dept. of Labor & Regulation

      ID: South Dakota Dept. of Labor & Regulation > Reemployment Assistance for Businesses> Reemployment Assistance Tax

      South Dakota has an Administrative Fee surcharge for employers with a SUI reserve ratio of less than 2.25%. Employers who are assigned the Administrative Fee will have an additional 0.02% added to their SUI rates. The surcharge is not part of the employers’ SUI rates and is split out on the employer rate notices.

      You must report the surcharge to Paychex.

      State Withholding

      South Dakota does not have state withholding tax.

    • Tennessee

      Tennessee

      SUI

      Agency: Tennessee Department of Labor & Workforce Development

      ID: Tennessee Department of Labor  & Workforce Development > Unemployment Insurance Tax, Obtain an Employer Number

      The Tennessee (TN) Department of Labor & Workforce Development requires all employers to file their quarterly returns electronically through the Tennessee Premium and Wage Reporting System (TNPAWS).

      • Non-Taxpay - Information about online filing requirements can be obtained at the TNPAWS website.

      State Withholding

      Tennessee does not have state withholding tax.

    • Texas

      Texas

      SUI

      Agency: Texas Workforce Commission

      ID: Texas Workforce Commission > Businesses > Unemployment Tax Registration

      All Texas employers are required to file contribution and wage reports, and remit payments electronically to the Texas Workforce Commission (TWC).

      • Taxpay – “Applied For” isn’t a valid ID so Paychex won’t be able to file returns on your behalf if you are in this status.
      • Non-Taxpay - Paychex can’t provide non-Taxpay clients with signature-ready Forms C3 and C4. You can use the data on the reference copy provided in the quarterly package to enter your quarterly reporting information. 

      State Withholding

      Texas does not have state withholding tax.

    • Utah

      Utah

      SUI

      Agency: Utah Department of Workforce Services

      ID: Utah Department of Workforce Services > Employer> Create a new UI Account for a Business

      The Utah Department of Workforce Services (DWS) requires the Quarterly Contribution Report Form (33H) and the Quarterly Wage Listing Form (33HA) to be filed electronically.

      • Non-Taxpay - We will provide you with a reference copy of the return as part of our service. Please note this return is for reference purposes only and is not file-ready. You can use the information on the return to file online on the website. The agency will no longer accept paper copies of these returns.

      Reimbursable Employers

      All Utah reimbursable employers must file Form 794, Utah Department of Workforce Services Insured Employment and Wage Report (Form 794N). This form is filed in place of Form 33H, Utah Employer Quarterly Wage List and Contribution Report.

      • Non-Taxpay - If you need to file Form 794:
        1. Transfer the information from the Paychex Multiple Worksite Report in your quarter-end package to the state-provided return.
        2. Make a copy of the completed form for your files. Sign the return and mail it along with Form 33HA, Utah Employer Quarterly Wage List Continuation Sheet, on or before the due date to the agency.

      State Withholding

      Agency: Utah State Tax Commission

      ID: Utah State Tax Commission > TAP > Apply for tax accounts(s)  - TC 69

      The Utah Tax Commission has a quarterly filing return requirement, Form TC-941E.

      • Non-Taxpay - We will provide you with a reference copy return as part of our service. Please note this return is for reference purposes only and is not file-ready You can use the information on the return to file online at the Taxpayer Access Point (TAP). The Tax Commission will no longer accept paper copies of the return.

        The Utah State Tax Commission requires the Annual Reconciliation TC-941R to be combined with the Quarter Reconciliation TC-941E and must be filed electronically.
    • Vermont*

      Vermont*

      SUI*

      Agency: Vermont Department of Labor

      ID: Vermont Department of Labor > Employer Online Services > Set up New Employer Unemployment Tax Account

      Employers with more than four employees are required to report and pay an employer’s health care contribution premium that is based on a calculated number of uncovered full-time equivalent employees (FTEs) multiplied by a rate of $213.47.

      Report the number of uncovered FTEs to your service representative. 

      • Non-Taxpay -Paychex will send you a paper return that you must remit to the agency.

      State Withholding

      Agency: Vermont Department of Taxes

      ID: Vermont Department of Taxes > Businesses > Register for a Business Tax Account

      The Vermont Department of Taxes requires all employers to file the Vermont Department of Taxes Quarterly Withholding Reconciliation return (Form WHT-436). The agency is requiring that the number of full-time (FT) employees and part-time employees (PT) that are working as of the last day of the quarter be reported on the return. Vermont is following the IRS definition of a full-time employee:

      "A full-time employee is an employee who is employed on average, per month, at least 30 hours of service per week, or at least 130 hours of service in a calendar month."

      If employees don’t have a status, we’ll report them as full-time employees, as the agency is requiring that the total number of employees reported matches the sum of the FT and PT employee counts.

      Employers with more than four employees are required to report and pay an employer’s health care contribution premium that is based on a calculated number of uncovered full-time equivalent employees (FTEs) multiplied by a rate of $186.56.

      • Report the number of uncovered FTEs to your payroll service representative.
      • Non-Taxpay - Paychex will send you a paper return that you must remit to the agency.
         
    • Virginia

      Virginia

      SUI

      AgencyVirginia Employment Commission

      ID: Virginia Employment Commission > Employers > Register My Business

      The Virginia Employment Commission requires all employers to file their quarterly SUI returns and wage reports electronically.

      • Non-Taxpay - You need to electronically file your return. For more information, go to the Virginia Tax Online website.

      State Withholding

      Agency: Virginia Tax

      ID: Virginia Tax > Register My Business

      The Virginia Department of Revenue requires Form VA-16 (Quarter Reconciliation), Form VA-6 (Annual Reconciliation), and Forms W-2 to be filed electronically. 

    • Washington*

      Washington*

      Hours Worked* 

      The Washington Employment Security for SUI, Washington Labor & Industries (L&I) for workers’ compensation, and Washington Paid Family and Medical Leave (PFML) requires that the number of hours worked by all employees (including salaried employees) be reported. Washington Employment Security also requires social security numbers (SSN) for all employees to be reported. Returns filed without this information are subject to penalty.

      To make sure the correct information is reported on your Washington returns: 

      • Review Paychex Flex or the last timesheet from your payroll package for missing or incorrect SSNs.
      • Report hours for all employees, including salaried employees.
      • If you are new to Paychex this quarter, verify the number of weeks worked listed for each employee on the timesheet.
      • Enter any missing or incorrect information into Paychex Flex or report it to your service representative.

      SUI 

      Agency: Washington Department of Revenue

      ID: Washington Department of Revenue > Businesses > Open a Business

      • Non-Taxpay - The agency scans Forms 5208A and 5208B so it is imperative that only the file-ready copy be mailed to the agency. Please do not fax, copy, or make any changes to the file-ready forms or file the reference copy. Doing so could affect the agency’s ability to scan the form and could result in penalties. Employers reporting out-of-state and in-state wages use form 5208B1 for wage filing, while form 5208B is used for employers reporting in-state wages only.

      Washington Labor & Industries (L&I)

      Agency: Washington Labor and Industries

      Washington L&I does not allow third-party payroll providers, including Paychex, to provide or submit reproduced paper reports. Paychex will no longer provide clients with a signature-ready copy of the L&I quarterly report. You can use the data on the reference copy provided in the quarterly package to enter your quarterly reporting information through the Washington L&I > MY L&I website. 

      Paid Family and Medical Leave (PFML)*

      Agency: Washington Paid Family & Medical Leave

      ID: See the instructions under Registration

      Most employers are responsible for reporting and paying the premiums for the PFML insurance program. The premium is 0.4% of gross wages paid each quarter. Employers may withhold up to 63.33% of the premium from employee wages or they may choose to pay part or all of it. The employer portion will be about 36.7% of the premium. Employers who have fewer than 50 employees do not have to contribute the employer portion of the premium but have the option to contribute if they choose. 

      The due date follows the Employment Security Department’s unemployment quarterly tax due dates. The PFML payments and reporting process is through a separate process than the unemployment tax reporting. For further information regarding the PFML insurance program, please go to the agency website at the Washington PFML website.

      • Non-Taxpay - We have provided you with a facsimile notice that includes the information required to be reported and the amount that you need to pay. Do not send the facsimile notice to the agency, this is for your reference only as all reporting is required to be submitted electronically.

      Registration

      Employers need to register for WA PFML accounts through the Secure Access Washington (SAW). In the past this was done automatically as part of Washington SUI and Washington L&I account registration. That is no longer the case.
      To register for a Washington PFML account, you need to:

      1. Log in to the Secure Access Washington (SAW)
        • If you don’t already have a SAW account, this Instructional Video may be helpful.
        • You will need your SUI ID and Unified Business Identifier (UBI) numbers when registering. If you don’t have a UBI number, you need to complete the Master Business Application
        • You may be required to upload supporting documentation such as: Master Business License or Articles of Incorporation.
      2. Select PFML from the list of options > Add a New Service.

      WA Cares Fund

      The WA Cares Fund program has been postponed until June 2023.

      State Withholding

      Washington does not have state withholding.

    • West Virginia

      West Virginia

      SUI

      Agency: Workforce West Virginia

      ID: WV One Stop Business Portal

      Workforce West Virginia (WV) informed Paychex of they have a new process for employers who have "applied for" as their state unemployment insurance (SUI) ID. As a result, we cannot remit payments and returns for clients who don't have a West Virginia SUI ID on file at Paychex.

      State Withholding

      Agency: West Virginia State Tax Department

      ID: WV One Stop Business Portal

      Taxpayers that have made total payments of more than $25,000.00 during the most recent fiscal year (July 1 to June 30) must file returns and make payments electronically, unless specifically excluded under West Virginia law.

      • Non-Taxpay - Returns can be filed and paid electronically (ACH debit) using the agency website. Payments may also be made electronically using ACH credit, pay-by-phone, or credit card.

      Weekly Fees

      Employees who work in the following areas have weekly fees that they are required to pay:

      • Charleston - $3.00
      • Fairmont - $2.00
      • Huntington - $5.00
      • Madison - $1.25
      • Montgomery - $2.00
      • Morgantown - $3.00
      • Parkersburg - $2.50
      • Weirton - $2.00
      • Wheeling - $2.00
    • Wisconsin

      Wisconsin

      SUI

      Agency: Wisconsin of Workforce Development

      ID: Wisconsin of Workforce Development > Employer Online Services

      The Wisconsin Department of Workforce Development (DWD) requires Contribution Form UCT-101 and Quarterly Wage Detail Report Form 7823 to be filed electronically for all employers with 25 or more employees. In addition, payments are required to be remitted electronically.

      • Non-Taxpay - If you have 25 or more employees, you must file your contribution and wage forms and payments online . Failure to file electronically will result in penalties.

      State Withholding

      Agency: Wisconsin Department of Revenue

      ID: Wisconsin Department of Revenue> Online Services > Online Registration

      The Wisconsin Department of Revenue requires all returns to be filed electronically. 

      Out of business employers must file the annual withholding reconciliation (WT-7) and supporting wage and information within 3O days of the account cease date.

    • Wyoming

      Wyoming

      SUI

      Agency: Wyoming Department of Workforce Services

      ID: Employer Registration

      The Wyoming Employer Tax Division requires that wage information be reported separately on the Wage Detail Return (WYO-078). The return is divided into two sections: regular employee information at the top and corporate officer information at the bottom.

      Provide your payroll  service representative with the name of any employee who is a corporate officer to ensure that your quarterly return is prepared correctly.

      • Taxpay - Provide corporate officer information to your service representative. Paychex files returns on your behalf. 

      State Withholding

      Wyoming does not have state withholding.