State Tax Filing Resources

SUI*

Agency: Alaska 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.

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State Withholding

Alaska does not have state withholding tax.

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.

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State Withholding

Agency: Arizona Department of Revenue

ID: Apply for a New TPT License

SUI*

Agency: Arkansas Division of Workforce Services

ID: Arkansas 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.

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State Withholding

Agency: Arkansas Department of Finance and Administration 

ID: New Business Registration

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 - Clients without an EDD ID number are responsible for remitting their own quarterly returns and payments.
• Paychex PEO  - We cannot remit payments and returns on your behalf without a valid EDD ID Number.
• 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.

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.

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Family and Medical Leave Insurance (FAMLI)

Agency: Colorado Family and Medical Leave Insurance Program (FAMLI)

ID: Business registration not yet published Business Registration Starts Soon!

Paychex will be supporting the employer and employee premiums and filing associated with the Colorado Paid Family and Medical Leave Insurance (FAMLI) program starting January 2023.

What is Colorado Family and Medical Leave Insurance (FAMLI)?

A program to ensure all Colorado workers have access to paid leave to take care of themselves or their families. The premiums are set to 0.90% of the employee’s wage, with .45% paid by the employer and .45% paid by the employee.

Employers with nine or fewer employees do not have to contribute to the program but do need to remit their employees' share (.45%) of premium payments on their behalf each quarter. 

Employers need to withhold employees' premiums from their paychecks or pay some or all the premium on their employees’ behalf. Employers cannot collect missed premiums in later pay periods.

Withholding of premiums into the plan start in January 2023, and employees can begin filing claims for benefits in January 2024.

Learn more about this new regulation on Paychex WORX.

What agency is governing the new CO FAMLI?

The Division of Family and Medical Leave Insurance (FAMLI). More information about what qualifies for leave and additional information can be found on the program’s website.

Employer Information

What amounts are employers required to pay toward CO FAMLI?

Eligible employers with ten or more total employees must pay a minimum of 0.45 % of Colorado employee wages through 2025. After that date, the rate will be set each year. Employers with nine or fewer total employees are not required to contribute to the program.

Note: The employee count includes all employees, not just employees working in Colorado.

Are there any limits to the amount eligible employers must withhold for CO FAMLI?

Eligible employers are required to withhold 0.45% of Colorado employee wages up to the Social Security wage base limit ($160,200 in 2023) unless the employer is paying some or all the premium on their employees’ behalf.

What are employer obligations for remitting payments and returns?

All Colorado employers are required to withhold the applicable employer and employee payments, as well as remit them along with a quarterly return 30 days after the end of a quarter. This is the same due date as state unemployment insurance (SUI) returns.

Can employers cover the cost of employees’ Colorado FAMLI payments?

Yes, employers can cover any amount of employee Colorado FAMLI premiums.

What if employers have their own private paid leave plans in place?

If employers’ private plans are at least equal to the public FAMLI plan regarding rights, protections, and benefits, then they can opt out of the state plan.

The Colorado Division of Labor and Employment (CDLE) will begin accepting proposed plans from carriers in November 2022. Should those private plans be approved, the employer would not have to withhold premiums from employees to remit to FAMLI program.

For more information for employers, FAQs are available.

Employee Information

What amount are employees required to pay toward CO FAMLI?

Eligible employees are required to pay 0.45% of their wages up to the Social Security wage base limit ($160,200) in 2023 unless the employer is paying some or all the premium on their employees’ behalf).

When can employees start applying for CO FAMLI benefits?

January 1, 2024

How much paid time off do employees receive under CO FAMLI?

Most employees are eligible to receive up to 12 weeks of paid leave. Employees who experience complications during pregnancy or childbirth may be eligible for an additional four weeks of paid leave.

For more information for employees, FAQs are available.

How Paychex is helping

Taxpay^® and PEO*
Paychex will handle registering Taxpay clients for CO FAMLI, as well as collecting and remitting payments and refunds.

Non-Taxpay
You are responsible for registering for CO FAMLI. The agency will create a myFAMLI site for registration, but has not posted it yet. For additional information, got to Business Registration Starts Soon!.

Effective January 1, 2023

• We will calculate and withhold employee payroll deductions for CO FAMLI tax.
• We will report CO FAMLI wages electronically on the FAMLI site.

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State Withholding

Agency: Colorado Department of Revenue

ID: MyBizColorado

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.

SUI*

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

ID: Connecticut Department of Labor > Connecticut Employer Registration

• Non-Taxpay - Please refer to the Connecticut (CT) Department of Labor (DOL) website for electronic filing and payment options or contact the Employer Tax Accounting Unit at 860-263-6470.

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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.

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State Withholding

Agency: Connecticut Department of Revenue Services

ID: Connecticut Department of Revenue Services > myconneCT

 

 

SUI*

Agency: Delaware One Stop

ID: Create Your One Stop Account

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State Withholding

Agency: Delaware One Stop

ID: Create 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.

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.

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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.

Paychex PEO - We remit the required payments for PFL on your behalf under the PEO account as required by DOES. You must submit and manage all PFL claims.

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 .26% of your covered employees’ total gross wages in the quarter.

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

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State Withholding

Agency: DC Office of Tax Revenue

ID: My Tax DC > New Business Registration - FR-500

 

Non-Taxpay - Effective first quarter 2023, the District of Columbia (DC) Office of Tax and Revenue (OTR) will no longer accept paper copies of the Employer/Payor Withholding Tax – Quarterly Return (FR-900Q).

You are required to file online on MyTaxDC. If you don’t currently have access to this site, go to Sign-Up for MyTax.DC. gov.

Paychex will include a facsimile of the return in your quarterly tax packages. You can use this information to complete your online filing.

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.

• Taxpay - If 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.

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State Withholding

Florida does not have state withholding tax.

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

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State Withholding

Agency: Georgia Department of Revenue

ID: Georgia Tax Center

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-Taxpay - You 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 file your return electronically at Hawaii Tax Online.

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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.

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.

Idaho reinstated the Administrative Reserve Tax surcharge in 2023. The surcharge is 17% of your state unemployment insurance (SUI) rate.

Although the rates are separated on your agency rate notice, they aren’t broken out on your SUI return.

Employers who aren’t subject to the surcharge include:

• Reimbursable employers
• Employers who have the maximum SUI rate of 5.4%

For information on how this surcharge will affect your SUI rate, go to the Tax Array Table on the Idaho Department of Labor website. The Administrative Reserve Tax surcharge is listed as Admin Rate. 

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State Withholding

Agency: Idaho State Tax Commission

ID: Idaho State Tax Commission > Withholding

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 - 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.
• Paychex PEO - We will file all Illinois SUI clients with an ID monthly, regardless of an individual client’s threshold. We cannot file on your behalf without a valid IL SUI ID
• 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.

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State Withholding

Agency: Illinois Department of Revenue

ID: MyTax 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.

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.

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SOC Codes for SUI Returns*

• SOC Codes – Assign codes using the 2018 Standard Occupational Classification System. Indiana uses the 2018 list for their SOC codes.

• ESS Enhancement FAQ

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.
• Provide full-time/part-time/seasonal work status.

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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.

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.

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State Withholding

Agency: Iowa Department of Revenue

ID: GovConnectIowa

New for Tax Year 2022: the Iowa Department of Revenue is no longer requiring the VSP (Annual Reconciliation) to be filed. W2 filing and applicable 1099 returns still need to be filed.

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.

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State Withholding

Agency: Kansas Department of Revenue

ID: Kansas Department of Revenue > Business Registration

SUI*

Agency: Kentucky Office of Unemployment Insurance

ID: Kentucky Office of Unemployment Insurance  > Employer Account Registration

Kentucky reinstated the Service Capacity Upgrade Fund (SCUF) surcharge for 2023. As a result, 0.075% of your total state unemployment insurance (SUI) rate will be allocated to SCUF.

This change will not affect the total amount you’ll pay. Rather, your normal SUI rate will be reduced by the SCUF percentage.

For example, if your SUI rate was 2.3%, the SCUF rate will be 0.075% and the SUI rate will be reduced to 2.225%.

This reduction will divert 0.075% of the contributions that would have been applied to your reserve account and apply the funds to SCUF. You’ll receive 2023 agency rate notices from the agency that include your UI rate, the SCUF rate of 0.075%, and your adjusted UI rate. The adjusted UI rate is your UI rate minus the SCUF rate.

The Kentucky Office of Employment & Training sent out notices to all employers about this change and posted it on the Office of Unemployment Insurance website.

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State Withholding

Agency: Kentucky Department of Revenue

ID: Kentucky Online Gateway (KOG)

 

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.

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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.

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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.

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.

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State Withholding

Agency: Maine 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.

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.

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State Withholding

Agency: Comptroller of Maryland

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

SUI*

Agency: Massachusetts Department of Unemployment Assistance (DUA)

ID:  Massachusetts Department of Unemployment Assistance > Register my business with DUA

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

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 MA DUA system.

• Taxpay and Paychex PEO - Access the MA DUA and identify Paychex as your third-party agent (TPA). Use the the instructions listed under 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%.

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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.

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Paid Family and Medical Leave (PFML)*

Agency: Department of Family and Medical Leave

ID: Register for Paid Family and Medical Leave Contributions

TPA: New

Massachusetts has changed the process for assigning third-party providers like Paychex as a Professional Tax Preparer (PTP) for state withholding and PFML.

We will initiate the process to assign Paychex as a PTP for MA withholding and PFML. Once we complete our process, MassTaxConnect will contact by email if you have signed up for notifications with the agency.

When you receive the notification, you’ll need to approve Paychex as a PTP by going to MassTaxConnect.

• Select Manage My Profile
• Select the More tab, then the View Access Requests From Third Parties in the Third-party Access panel.
• The Paychex request will show as pending approval
• Select Approve/Deny
• Check the box under Give Rights and choose All Access under Granted Rights, then Next 
• The summary screen then appears, choose Submit, then OK

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:

• Employer’s Guide to PFML
• Employer toolkit

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State Withholding

Agency: Massachusetts Department of Revenue

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

TPA: New

Massachusetts has changed the process for assigning third-party providers like Paychex as a Professional Tax Preparer (PTP) for state withholding and PFML.

We will initiate the process to assign Paychex as a PTP for MA withholding and PFML. Once we complete our process, MassTaxConnect will contact by email if you have signed up for notifications with the agency.

When you receive the notification, you’ll need to approve Paychex as a PTP by going to MassTaxConnect.

• Select Manage My Profile
• Select the More tab, then the View Access Requests From Third Parties in the Third-party Access panel.
• The Paychex request will show as pending approval
• Select Approve/Deny
• Check the box under Give Rights and choose All Access under Granted Rights, then Next 
• The summary screen then appears, choose Submit, then OK

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.

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State Withholding

Agency: Michigan Department of Treasury

ID: Michigan Treasury Online 

 

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.

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:

• Notified Minnesota employers of this change by email.
• Added this information to your Minnesota Unemployment Insurance account.

If you didn’t apply this credit to your second quarter payments, you may still be entitled to a refund.

Check your Minnesota Unemployment Insurance account to determine if you still have a credit on your account. If you do, you can apply for a refund from the agency. For information about how to review your account and request a refund, go to Employer User Guide > Review Account Balance

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.

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State Withholding

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.

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State Withholding

Agency: Mississippi Department of Revenue

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

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.

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State Withholding

Agency: Missouri Department of Revenue

ID: Missouri Department of Revenue > Online New Business Registration

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.

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State Withholding

Agency: Montana Department of Revenue

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

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.
• Paychex PEO  - We cannot remit payments and returns on your behalf without a valid ID 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.

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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.

SUI*

Agency: Nevada Unemployment Insurance

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

TPA: Nevada ESS Agent Registration

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.

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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%.

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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.

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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.

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.

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State Withholding

Nevada does not have a state withholding tax.

SUI

Agency: New Hampshire Employment Security

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

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Paid Family and Medical Leave (PFML)

The New Hampshire Paid Family and Medical Leave (NH PFML) program that begins on January 1, 2023.is different from other state-run programs because it is a voluntary insurance program.

If you are not currently interested in learning more about NH PFML, please disregard the remainder of this information. Read on if you want to learn more about this benefit for your employees.

Is participation in the NH PFML mandatory for employers?

No. The NH PFML is a voluntary program; participation is available to all employers and workers, but it is not required.

What is the NH PFML?

Participating workers will receive up to 60% of their annual weekly wage when taking qualified leave for up to six weeks per year. Leaves can be taken continuously or in a minimum of 4-hour increments.

Qualifying reasons for leave:

• Your own serious health condition(s) when disability coverage doesn’t apply, including childbirth
• Child bonding due to birth, adoption, or fostering
• To care for a covered family member with a serious health condition(s)
• Qualifying needs arising from military deployment or service
• Caring for a qualifying military service member

What is the MetLife Insurance NH PFML Option?

The state has set up family and medical leave insurance coverage through MetLife and will begin offering the benefit to state employees. Public and private employers will also have the option to offer this coverage to their employees.

• Employers can work directly with MetLife to customize NH PFML Insurance coverage and premiums to meet their business needs within regulatory parameters set by the state. Employers can purchase six or twelve weeks of coverage through the MetLife plan.
• The NH PFML Plan incentivizes employers to purchase six weeks of coverage through the MetLife plan by providing a Business Enterprise Tax (BET) Credit equal to 50% of the NH PFML Insurance premium they pay.
• An employer may fully fund the NH PFML Insurance premium cost on their workers’ behalf, split the premium cost with workers, or pass on the full cost to workers.

How do I qualify for the Business Enterprise (BET) Credit?

To qualify for this credit, you must:

• Purchase NH PFML insurance through MetLife
• Pay part of the insurance premium – the credit equal to 50% of the NH PFML Insurance six-week premium the employer pays.
• Complete and submit the most recent Schedule of Business Profits Tax (BPT) Credit (form DP-160) to the NH Department of Revenue Administration to claim the NH business tax credit. Paychex will not be submitting any information to the state agency so you can receive this credit.

Do I need to purchase NH PFML coverage from MetLife?

No. Employers can purchase NH PFML through other insurance companies if the plan meets equivalent benefit coverage requirements. Employers will only be eligible to receive a BET tax credit for insurance premiums for plans purchased through MetLife.

Can an employee still purchase NH PFML insurance coverage if the employer doesn’t offer it?

Yes. Employees may be eligible to purchase individual NH PFML plans if employers choose not to offer the benefit.

• All employers must
  • address worker questions
  • direct workers to MetLife.
  • provide wage and leave information, work schedules, and other benefits information to MetLife to support claims processing.
     
• Large employers (50 or more workers) must still collect premium payments through payroll deductions for their workers with individual coverage

Does NH PFML provide job protection? 

Yes, for some workers. According to the Employer Frequently Asked Questions:

“Employers with 50 or more workers that are providing the NH PFML Insurance benefit to their workers shall restore workers taking leave to the position held prior to such leave or to an equivalent position consistent with the job restoration provisions of the FMLA or RSA 275:37-d.”

How can Paychex help?

• If you are participating in the NH PFML voluntary program, you can set up the insurance premiums as employee payroll deductions in Paychex Flex^® or we can set those up for your eligible employees.

• If you are not participating in the NH PFML program, but you are a large employer required to set up employee payroll deductions, you can set those up in Paychex Flex or we can set those up for you.  

Paychex is not remitting payments, only setting up the deduction. You will be responsible for remitting payments to the appropriate insurance agency.

Additional Resources

Resources provided by the agency

• Learn more about NH PFML
• What NH PFML means for employers
• MetLife: NH PFML support
• Frequently Asked Questions
• NH PFML Webinars

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State Withholding

New Hampshire does not have state withholding tax.

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.

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State Withholding

Agency: New Jersey Division of Taxation

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

SUI, State Withholding, and Workers' Compensation

The New Mexico Department of Workforce Solutions 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.

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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 DWS  website.

The New Mexico DWS 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 generating 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 fourth quarter 2022 payment will show as being due on January 27, 2023. However, you'll have until January 31, 2023 to make this payment.

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State Withholding

• Non-Taxpay - New Mexico employers should access the New Mexico Taxation & Revenue Department Online Services for file their returns online.

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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.

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.

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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.

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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.

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.

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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.

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.

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State Withholding

Agency: North Dakota Office of State Tax Commission

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

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.

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State Withholding

Agency: Ohio 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.

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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.

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.

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State Withholding

Agency: Oklahoma Tax Commission

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

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.

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SUI

Agency: Oregon Employment Department

ID: Oregon Register a Business

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Agency: Paid Leave Oregon

ID: No seperate ID registration

Paychex will be supporting the employer and employee premiums and file the returns associated with the Paid Leave Oregon program starting January 2023.

What is Paid Leave Oregon?

A program supported by both employer and employee contributions to allow eligible Oregon workers to take paid time off for:

• Family Leave – to care for a family member with a serious illness or injury, or to bond with a new child after birth, adoption, or foster placement
• Medical Leave – employees’ own serious health conditions
• Safe Leave – for survivors of sexual assault, domestic violence, harassment or stalking

The contribution rate for 2023 is 1.0 % of employees’ gross wages.

Employers with 25 or more employees will pay 40% of the contributions and employees will pay the remaining 60%.

Employers with fewer than 25 employees do not have to contribute to the program. These employers do need to withhold and remit their employees' share (60%).

Withholding of premiums into the plan start in January 2023, and employees can start applying for benefits on September 3, 2023.

Learn more about this new regulation on Paychex WORX.

What agency governs Paid Leave Oregon?

The Oregon Employment Department. For more information about the program including coverage and eligibility, visit the  Paid Leave Oregon website.

Employer Information

What amount are employers required to contribute toward Paid Leave Oregon premiums?

Employers with 25 or more total employees, must pay 0.40 % of Oregon employee wages. Employers with less than 25 employees are not required to contribute to the program.

Note: The employee count includes all employees, not just employees working in Oregon.

Are there any limits to the amount eligible employers must withhold for Paid Leave Oregon?

Eligible employers may withhold 0.60% of Oregon employee wages up to $132,900 in 2023 unless the employer is paying some or all the premium on their employees’ behalf.

What are employer obligations for remitting payments and returns?

All Oregon employers are required to withhold the applicable employer and employee payments, as well as remit them along with reporting the information on the Oregon Combined Quarterly Report (OQ).

Can employers cover the cost of employees’ Paid Leave Oregon payments?

Yes, employers can cover any amount of employee Paid Leave Oregon payments.

What if employers have their own private paid leave plans in place?

Employers may elect to provide their own paid leave plan for their employees. These plans must provide equal to or greater benefits to employees to the state’s paid leave plan, and they may not cost more for employees than the state’s plan.

The Oregon Employment Department must approve all employers’ equivalent plans. Employers may start submitting applications for equivalent plans in September 2022.

For more information on private paid leave plans go to Equivalent Plan on the Paid Oregon Leave website.

For more information for employers, FAQs are available.

Employee Information

What amount are employees required to pay toward Paid Leave Oregon?

Eligible employees are required to pay 0.60% of their gross wages up to $132,900 in 2023, unless the employer is paying some or all the premium on their employees’ behalf).

When can eligible employees start applying for Paid Leave Oregon benefits?

September 3, 2023

How much paid time off are employees eligible to receive under Paid Leave Oregon?

Most employees are eligible to receive up to 12 weeks of paid leave (up to 14 weeks for pregnancy-related medical leave).

For more information for employees, FAQs are available.

How Paychex is Helping

Paychex will handle registering Taxpay^® clients for Paid Leave Oregon, as well as collecting and remitting payments and refunds. If you are not a Taxpay client, you remain responsible for these actions yourself.

Effective January 1, 2023

• Calculating and withholding employee payroll deductions for Paid Leave Oregon tax.
• Reporting Paid Leave Oregon withheld on the Oregon OQ quarterly return.

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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.

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.

• Non-Taxpay – For more information about online filing, go to the Unemployment Compensation Management System.

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State Withholding

Agency: Pennsylvania Department of Revenue

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

The PA Electronic Tax Information and Data Exchange System (e-Tides) online filing system is being retired and users will now use the Pennsylvania Tax Hub (myPATH) portal for managing their accounts. E-Tides is no longer available. Please refer to the myPATH Information and Business Taxes pages on the Pennsylvania Department of Revenue (DOR) website for more information.

• Non-Taxpay – The Pennsylvania Department of Revenue does not accept paper returns for certain filers. 
  
  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 in myPATH to file PA-W3 returns. Enter the information provided on your Paychex facsimile return into myPATH.

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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.

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.

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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.

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 DLT website.

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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.

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. 

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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.

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.

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State Withholding

South Dakota does not have state withholding tax.

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.

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State Withholding

Tennessee does not have state withholding tax.

SUI

Agency: Texas Workforce Commission

ID: Texas Workforce Commission > Businesses > Unemployment Tax Registration

TPA: Assigning Paychex as TPA

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. 

The Texas Obligation Assessment (OA) is not being applied in 2023. The OA is to collect amounts needed to pay bond obligations and interest due on federal loans to Texas used to pay unemployment benefits.

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State Withholding

Texas does not have state withholding tax.

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.

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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.

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.

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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.
   

SUI

Agency: Virginia 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.

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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. 

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. When submitting payroll for all non-hourly employees, be sure to record the number of hours worked as memo hours.
• 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.

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SUI* 

Agency: Washington Department of Revenue

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

• Non-Taxpay -  Paychex can’t provide non-Taxpay clients with signature ready Forms 5208A and 5208B. You can use the data on the reference copy provided in the quarterly package to enter your quarterly reporting information on EAMS.

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Standard Occupational Classification (SOC) Codes*

Starting with third quarter 2022 SUI wage reporting, the Washington Employee Security Department (ESD) requires that employers report Standard Occupational Classification (SOC) codes for each Washington employee. SOC codes need to be added to all current employees who work in the state of Washington.

For more information about the requirement, go to Employment Security Department > NEW SOC code reporting required.

Here’s what you need to do:

One or more of your Washington state employees is missing an SOC code in our records. Follow these steps to get it added:

1. Review the list of employees who need SOC codes at the bottom of this email.
2. Use the O*NET OnLine search tool to find the codes.
   Want to see the full list for Washington state? Visit the BLS website and review the 2018 Standard Occupational Classification System.
3. Log in to Paychex Flex.
   Don’t have an account? Sign up today.
4. Enter the SOC Codes as 6-digit numbers with no dashes.
   For individual employees: update SOC codes manually
   For groups of employees: import a list of SOC codes

Alternatively, you can look up the SOC codes, then schedule an appointment with your Paychex representative.

What are SOC Codes?
SOC codes are 6-digit codes created by the U.S. Department of Labor’s Bureau of Labor Statistics (BLS) to classify occupations.

Can Paychex get the SOC Codes for my employees?
SOC codes must be assigned by the employer. Paychex does not have the information to assign SOC codes to your employees.

What is the deadline for reporting SOC Codes to Paychex?
We recommend that you report these codes to us as soon as possible. For them to be listed on the third quarter return, they must be reported before September 30, 2022.

To give employers time to adjust to the new reporting requirement, the Washington ESD will not begin penalizing employers for missing SOC codes on SUI returns until fourth quarter 2022.

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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. 

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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.

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WA Cares Fund

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

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State Withholding

Washington does not have state withholding.

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.

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State Withholding

Agency: West Virginia State Tax Department

ID: WV One Stop Business Portal

• 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

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.

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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 30 days of the account cease date.

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 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. 

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State Withholding

Wyoming does not have state withholding.