[ { "slug": "california", "stateCode": "CA", "title": "California employer setup guide", "summary": "EDD payroll registration, quarterly reporting and deposits are separate from workers’ compensation, workplace rules and construction-project checks.", "checkedAt": "2026-09-30", "sections": [ { "title": "1. Establish who employs the workers", "body": "Record the employing entity, federal EIN, California work locations and each worker’s duties before registering. A payroll coordinator can prepare information; the actual employer must approve its registrations and authorizations. Calling someone a contractor does not establish their status.", "steps": [ "Confirm entity registration or foreign qualification with the Secretary of State.", "Review classification, wage orders and applicable city or county employment rules with the responsible adviser." ], "forms": [], "sources": [ { "title": "California Secretary of State: business programs", "url": "https://www.sos.ca.gov/business-programs" }, { "title": "Division of Labor Standards Enforcement", "url": "https://www.dir.ca.gov/dlse/" } ] }, { "title": "2. Register the employer payroll account", "body": "EDD combines administration of unemployment insurance, employment training tax, state disability insurance and personal income tax withholding. Commercial employers generally become subject after paying more than $100 in wages in a calendar quarter; EDD describes registration within 15 days of becoming subject. Other employer categories have different rules.", "steps": [ "Obtain the employer EIN and gather ownership, first-payroll and business information.", "Enroll in e-Services for Business and use New Employer registration.", "Keep the EDD account confirmation; do not submit a duplicate paper registration after completing the online process." ], "forms": [ { "code": "DE 1", "title": "Commercial Employer Account Registration and Update Form", "purpose": "Registration or account updates when this form is appropriate; online registration is available.", "who": "Actual employing business or its authorized representative", "url": "https://edd.ca.gov/en/payroll_taxes/step-3-register-for-a-payroll-tax-account/" } ], "sources": [ { "title": "EDD: register for a payroll tax account", "url": "https://edd.ca.gov/en/payroll_taxes/step-3-register-for-a-payroll-tax-account/" }, { "title": "EDD: employer resources", "url": "https://edd.ca.gov/employerresources" } ] }, { "title": "3. Separate returns, wage detail and deposits", "body": "The quarterly return, employee wage detail and tax payments perform different jobs. California requires electronic employment tax returns, wage reports and payroll tax deposits, subject to EDD’s applicable waiver process. Deposit timing can differ from quarterly reporting.", "steps": [ "Use current EDD instructions to set the deposit schedule and quarterly filing calendar.", "Reconcile employee wage totals, withholding and employer contributions before filing.", "Check nil-reporting and account-closure duties when a short project ends." ], "forms": [ { "code": "DE 9", "title": "Quarterly Contribution Return and Report of Wages", "purpose": "Quarterly payroll-tax reconciliation and reporting.", "who": "Employer or authorized payroll filer", "url": "https://edd.ca.gov/en/Payroll_Taxes/Forms_and_Publications" }, { "code": "DE 9C", "title": "Quarterly Contribution Return and Report of Wages (Continuation)", "purpose": "Employee wage detail submitted with the quarterly reporting cycle.", "who": "Employer or authorized payroll filer", "url": "https://edd.ca.gov/en/Payroll_Taxes/Forms_and_Publications" }, { "code": "DE 88", "title": "Payroll Tax Deposit", "purpose": "Payroll-tax payment reference; electronic deposit rules apply.", "who": "Employer or authorized payer", "url": "https://edd.ca.gov/en/Payroll_Taxes/Forms_and_Publications" } ], "sources": [ { "title": "EDD: payroll tax forms and publications", "url": "https://edd.ca.gov/en/Payroll_Taxes/Forms_and_Publications" }, { "title": "EDD: information needed before registration", "url": "https://edd.ca.gov/en/payroll_taxes/step-2-get-your-information-in-order/" } ] }, { "title": "4. Onboard workers and report hires", "body": "California withholding information is distinct from the federal W-4. New-hire reporting is also a separate employer duty. EDD generally requires new and rehired employees to be reported within 20 calendar days.", "steps": [ "Obtain the current state withholding certificate from the employee.", "Complete federal work-authorization verification through the actual employer’s process.", "Report hires and rehires through the state’s approved channel and retain the confirmation." ], "forms": [ { "code": "DE 4", "title": "Employee’s Withholding Allowance Certificate", "purpose": "Employee instructions for California personal income tax withholding.", "who": "Employee completes; employer applies and retains", "url": "https://edd.ca.gov/en/Payroll_Taxes/Forms_and_Publications" }, { "code": "DE 34", "title": "Report of New Employee(s)", "purpose": "State new-hire reporting, also available through electronic services.", "who": "Employer or authorized reporter", "url": "https://edd.ca.gov/en/Payroll_Taxes/Forms_and_Publications" } ], "sources": [ { "title": "EDD: employer resources", "url": "https://edd.ca.gov/employerresources" }, { "title": "EDD: forms and publications", "url": "https://edd.ca.gov/en/Payroll_Taxes/Forms_and_Publications" } ] }, { "title": "5. Check construction and coverage separately", "body": "Payroll registration does not replace workers’ compensation or worksite compliance. A California public-works project can add contractor registration, prevailing wages, certified payroll and apprenticeship duties. Determine whether the particular contract is covered before quoting a price or presenting a worked payroll example.", "steps": [ "Confirm workers’ compensation coverage applies to the employer, work and state.", "Review the project’s public-works status and DIR registration requirements.", "Check local wage and leave requirements for the actual worksite." ], "forms": [], "sources": [ { "title": "California public works", "url": "https://www.dir.ca.gov/Public-Works/" }, { "title": "DIR public works support and services", "url": "https://dir.ca.gov/Public-Works/SupportCenter.html" }, { "title": "California Division of Workers’ Compensation", "url": "https://www.dir.ca.gov/dwc/" } ] } ], "caveats": [ "This is research for a worked website example, not a filing instruction or confirmation that a business or worker is eligible.", "Requirements depend on the actual employer, worksite, worker residence, industry, contract and employment arrangement. Check the linked agency guidance before relying on a form or deadline.", "Online services, form editions and filing rules can change. Checked dates record research, not a guarantee that every rule remains current.", "The wage threshold above concerns commercial employers; it is not a universal California employer test.", "This guide does not determine independent-contractor status, licensing eligibility or the coverage of a particular public-works contract." ] }, { "slug": "texas", "stateCode": "TX", "title": "Texas employer setup guide", "summary": "Texas has no individual state income tax, but unemployment tax, new-hire reporting, workplace duties and project-specific coverage still need separate checks.", "checkedAt": "2026-09-30", "sections": [ { "title": "1. Identify the employer and applicable accounts", "body": "The absence of Texas individual income tax does not remove federal payroll or state unemployment obligations. Identify the actual employing entity, business registrations and Texas worksites. Whether a business is liable for unemployment tax is an employer-specific determination.", "steps": [ "Check business registration or foreign qualification with the Secretary of State.", "Use the Texas Workforce Commission unemployment-tax entry point to determine employer liability and registration.", "Keep federal payroll, state UI and project insurance records as separate obligations." ], "forms": [], "sources": [ { "title": "Texas Comptroller: individual income tax material", "url": "https://star.comptroller.texas.gov/documents-by-subject/12777" }, { "title": "Texas Workforce Commission: unemployment tax", "url": "https://www.twc.texas.gov/programs/unemployment-tax" }, { "title": "Texas Secretary of State", "url": "https://www.sos.state.tx.us/" } ] }, { "title": "2. Publication check: payroll portal transition", "body": "TWC announced a transition of unemployment-tax services to the Texas Unemployment System (TxUS), with a planned 2026 launch. The official announcement was accessible, but the live TWC portal pages presented automated-access restrictions during the 30 September 2026 check. This research could not confirm which system was accepting each transaction on that date.", "steps": [ "Enter through TWC’s official unemployment-tax page and follow its current sign-in or registration instructions.", "Before publishing a step-by-step tutorial, manually confirm the active service, migration instructions and authorization process.", "Do not rely on an old UTS, UTR or QuickFile tutorial as evidence of the current workflow." ], "forms": [], "sources": [ { "title": "TWC: official TxUS transition bulletin", "url": "https://content.govdelivery.com/accounts/TXWC/bulletins/3e710e8" }, { "title": "TWC: TxUS announcement — live-page access limited", "url": "https://www.twc.texas.gov/programs/unemployment-tax/texas-unemployment-system-txus-announcement" }, { "title": "TWC: unemployment-tax entry point — live-page access limited", "url": "https://www.twc.texas.gov/programs/unemployment-tax" } ] }, { "title": "3. Plan quarterly wage reporting and payments", "body": "Texas unemployment contributions are paid by the employer; they are not deducted from an employee’s pay. A wage report, the contribution calculation and its payment must all be handled through the current TWC process. A form reference is not proof that a paper filing remains appropriate.", "steps": [ "Confirm the employer’s assigned tax rate, reporting calendar and electronic filing requirements.", "Reconcile employee wages and retain filing and payment receipts.", "Check continuing filing or closure duties after the project’s last payroll." ], "forms": [ { "code": "C-3", "title": "Employer’s Quarterly Report", "purpose": "Texas quarterly unemployment report reference; confirm the current online reporting process and applicable supporting wage detail with TWC.", "who": "Actual employer or authorized UI agent", "url": "https://www.twc.texas.gov/programs/unemployment-tax" } ], "sources": [ { "title": "TWC: unemployment benefits basics for employers", "url": "https://www.twc.texas.gov/businesses/unemployment-benefits-basics-employers" }, { "title": "Texas Department of Insurance: employer FAQs referencing Form C-3", "url": "https://tdi.texas.gov/wc/employer/employerfaq.html" } ] }, { "title": "4. Report new hires separately", "body": "New-hire reporting uses the Texas employer reporting service and is separate from a quarterly unemployment report. The TWC employer guide describes reporting new hires within 20 calendar days, with specific rules for electronic reporting.", "steps": [ "Set a new-hire reporting owner and capture the information required by the state.", "Use the official Office of the Attorney General employer portal.", "Check rehire and multistate-employer reporting rules before standardizing the process." ], "forms": [], "sources": [ { "title": "TWC employer guide: new-hire requirements", "url": "https://efte.twc.texas.gov/new_hire_reporting_requirements.html" }, { "title": "TWC employer guide: new-hire reporting laws", "url": "https://efte.twc.texas.gov/new_hire_reporting_laws.html" }, { "title": "Texas employer new-hire portal", "url": "https://employer.oag.texas.gov/employerportal/s/" } ] }, { "title": "5. Resolve insurance and worksite duties", "body": "Texas workers’ compensation rules differ from those in many states. Assess coverage requirements, any nonsubscriber obligations and the project’s contractual conditions with the responsible adviser or insurer. A short assignment and an out-of-state policy are not enough to establish the correct arrangement.", "steps": [ "Confirm coverage for the specific workers, worksite and construction activities.", "Check licensing, local project requirements and any public or federally funded construction conditions.", "Document who handles site induction, hazard training, incidents and safety coordination." ], "forms": [], "sources": [ { "title": "Texas Department of Insurance: workers’ compensation", "url": "https://www.tdi.texas.gov/wc/" }, { "title": "OSHA: protecting temporary workers", "url": "https://www.osha.gov/temporaryworkers" } ] } ], "caveats": [ "This is research for a worked website example, not a filing instruction or confirmation that a business or worker is eligible.", "Requirements depend on the actual employer, worksite, worker residence, industry, contract and employment arrangement. Check the linked agency guidance before relying on a form or deadline.", "Online services, form editions and filing rules can change. Checked dates record research, not a guarantee that every rule remains current.", "Publication limitation: the TxUS transition notice was read, but live TWC tax pages blocked automated reading on 2026-09-30. Current transactional instructions require a manual publication check.", "This guide does not claim that either legacy UTS/UTR or TxUS is the current service for every employer transaction.", "No Texas state income tax does not mean no state payroll administration." ] }, { "slug": "florida", "stateCode": "FL", "title": "Florida employer setup guide", "summary": "Florida employer research starts with reemployment tax, new-hire reporting and a separate construction workers’ compensation check.", "checkedAt": "2026-09-30", "sections": [ { "title": "1. Register the business and assess reemployment tax", "body": "Florida has no personal income tax, but an employing business can still owe reemployment tax and other business taxes. Determine the actual employer and its liability before opening accounts. Business formation or foreign qualification is distinct from tax registration.", "steps": [ "Check the legal entity’s registration through Sunbiz.", "Review reemployment-tax liability using the Department of Revenue guidance.", "Register through the Florida Business Tax Application when applicable; retain the account notice." ], "forms": [ { "code": "DR-1", "title": "Florida Business Tax Application", "purpose": "Application for applicable Florida tax accounts, including reemployment tax; an online process is available.", "who": "Actual business or authorized representative", "url": "https://floridarevenue.com/taxes/taxesfees/Pages/reemployment.aspx" } ], "sources": [ { "title": "Florida DOR: reemployment tax", "url": "https://floridarevenue.com/taxes/taxesfees/Pages/reemployment.aspx" }, { "title": "Florida DOR: personal income tax FAQ", "url": "https://floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1466" }, { "title": "Florida Division of Corporations: Sunbiz", "url": "https://dos.fl.gov/sunbiz/" } ] }, { "title": "2. Report wages and pay employer contributions", "body": "Reemployment tax is paid by the employer, rather than deducted from workers. The quarterly reporting cycle generally falls in the month following the calendar quarter. DOR requires reports while the account remains active even when there are no wages or no tax due; check the current instructions and payment cutoffs.", "steps": [ "Use current electronic filing and payment requirements for the employer.", "Reconcile wage detail with the payroll records before submitting.", "Treat report acceptance and payment confirmation as separate evidence." ], "forms": [ { "code": "RT-6", "title": "Employer’s Quarterly Report with Payment Coupon", "purpose": "Quarterly reemployment-tax and employee wage reporting; use the current permitted filing method.", "who": "Employer or authorized tax filer", "url": "https://floridarevenue.com/Pages/forms_index.aspx?responsive=true" }, { "code": "RT-6A", "title": "Employer’s Quarterly Report Continuation Sheet", "purpose": "Additional employee wage detail when required by the reporting method.", "who": "Employer or authorized tax filer", "url": "https://floridarevenue.com/Pages/forms_index.aspx?responsive=true" } ], "sources": [ { "title": "Florida DOR: filing and paying reemployment tax", "url": "https://www.floridarevenue.com/taxes/taxesfees/Pages/rt_return_pay.aspx" }, { "title": "Florida DOR: current forms", "url": "https://floridarevenue.com/Pages/forms_index.aspx?responsive=true" } ] }, { "title": "3. Keep onboarding and new-hire reporting distinct", "body": "Federal onboarding remains necessary even without a Florida personal-income-tax withholding form. Florida generally requires new and rehired employees to be reported within 20 days. The state also has reporting rules for certain independent contractors, which should be checked separately rather than used as a classification test.", "steps": [ "Obtain federal employment and withholding information through the employer’s secure process.", "Report hires through DOR’s approved service and retain confirmation.", "Check current contractor-reporting applicability if genuinely engaging an independent business." ], "forms": [ { "code": "CS-EF315", "title": "Florida New Hire Reporting Form", "purpose": "State new-hire reporting alternative to the online reporting process.", "who": "Employer or authorized reporter", "url": "https://servicesforemployers.floridarevenue.com/SiteAssets/docs/CS-EF315-LIB-Fillable.pdf" } ], "sources": [ { "title": "Florida DOR: how to report new hires", "url": "https://servicesforemployers.floridarevenue.com/Pages/how_to_report.aspx" }, { "title": "Florida DOR: quick-start guide for employers", "url": "https://floridarevenue.com/childsupport/Documents/pdf/Quick_Start_Guide_For_Employers.pdf" } ] }, { "title": "4. Apply the construction coverage test", "body": "Florida’s construction workers’ compensation threshold is stricter than its general nonconstruction threshold. The state describes coverage for construction employers with one or more employees, including corporate officers and LLC members, subject to its exemption rules. Do not assume an exemption or an out-of-state policy covers the planned work.", "steps": [ "Ask the insurer to confirm Florida coverage and the correct construction activities.", "Check valid exemptions and subcontractor coverage using the state’s requirements.", "Resolve coverage before illustrating a project as ready for workers." ], "forms": [], "sources": [ { "title": "Florida Division of Workers’ Compensation: coverage requirements", "url": "https://myfloridacfo.com/division/wc/employer/coverage-requirements" } ] }, { "title": "5. Add the worksite and contract layer", "body": "Account registration does not establish that the contractor is licensed for the work or that a project complies with wage and safety requirements. The website example should capture project location, type of construction, host contractor and funding before presenting a tailored checklist.", "steps": [ "Check local and trade-specific licensing through the relevant authorities.", "Identify site safety responsibilities between the staffing employer and host.", "For covered federal or federally assisted construction, add the applicable prevailing-wage and certified-payroll review." ], "forms": [], "sources": [ { "title": "Florida DOR: new business startup", "url": "https://www.floridarevenue.com/taxes/businesses/Pages/newbusiness_startup.aspx" }, { "title": "OSHA: temporary workers", "url": "https://www.osha.gov/temporaryworkers" }, { "title": "US DOL: Davis-Bacon coverage", "url": "https://www.dol.gov/agencies/whd/government-contracts/prevailing-wage-resource-book/dbra-coverage" } ] } ], "caveats": [ "This is research for a worked website example, not a filing instruction or confirmation that a business or worker is eligible.", "Requirements depend on the actual employer, worksite, worker residence, industry, contract and employment arrangement. Check the linked agency guidance before relying on a form or deadline.", "Online services, form editions and filing rules can change. Checked dates record research, not a guarantee that every rule remains current.", "Workers’ compensation thresholds, exemptions and out-of-state coverage need case-specific confirmation.", "No Florida personal income tax does not remove federal withholding or employer reemployment-tax duties." ] }, { "slug": "new-york", "stateCode": "NY", "title": "New York employer setup guide", "summary": "New York combines UI, withholding and wage-reporting registration, while keeping withholding payments, local tax questions and construction classification as separate checks.", "checkedAt": "2026-09-30", "sections": [ { "title": "1. Register the actual employing business", "body": "New York directs a business hiring employees to obtain its federal EIN and register for unemployment insurance, withholding and wage reporting. Tax-account registration is separate from the entity’s authority to do business and insurance coverage.", "steps": [ "Identify the employing entity, New York worksites and first expected wage payment.", "Use New York Business Express or the applicable NYS-100 process.", "Save account confirmations and establish the correct Tax Online Services access for any authorized filer." ], "forms": [ { "code": "NYS-100", "title": "New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting", "purpose": "Employer registration; the applicable process depends on employer type.", "who": "Actual employing business or authorized representative", "url": "https://www.tax.ny.gov/bus/doingbus/hire.htm" } ], "sources": [ { "title": "New York Tax Department: hiring employees", "url": "https://www.tax.ny.gov/bus/doingbus/hire.htm" }, { "title": "New York Department of State", "url": "https://dos.ny.gov/" } ] }, { "title": "2. Obtain the correct withholding instructions", "body": "An employee’s New York withholding certificate is distinct from their federal W-4. Residence and work details also matter for New York City and Yonkers withholding questions. Use the current certificate and instructions rather than assuming one state rate applies to every worker.", "steps": [ "Collect the employee’s state certificate through a secure employer process.", "Check residence, work location and any city-specific certificate requirements.", "Update withholding when circumstances or employee instructions change." ], "forms": [ { "code": "IT-2104", "title": "Employee’s Withholding Allowance Certificate", "purpose": "Employee instructions for New York State, New York City and Yonkers withholding as applicable.", "who": "Employee completes; employer applies and retains", "url": "https://www.tax.ny.gov/forms/current-forms/it/it2104i.htm" } ], "sources": [ { "title": "New York Tax Department: current IT-2104 instructions", "url": "https://www.tax.ny.gov/forms/current-forms/it/it2104i.htm" } ] }, { "title": "3. Separate quarterly reporting from tax payments", "body": "NYS-45 brings together withholding reconciliation, wage reporting and unemployment insurance reporting. NYS-1 handles withholding payments on the applicable schedule. A quarterly report does not mean all withholding may wait until quarter end; payment deadlines can arise during the quarter.", "steps": [ "Determine the employer’s current withholding payment schedule.", "Reconcile NYS-45 totals to payroll, payments and employee wage detail.", "Check due-date adjustments, nil-reporting obligations and final-return steps." ], "forms": [ { "code": "NYS-45", "title": "Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return", "purpose": "Combined quarterly employer reporting.", "who": "Employer or authorized filer", "url": "https://www.tax.ny.gov/bus/wt/duedates.htm" }, { "code": "NYS-1", "title": "Return of Tax Withheld", "purpose": "Remittance of withheld tax when the applicable payment rules require it.", "who": "Employer or authorized payer", "url": "https://www.tax.ny.gov/bus/wt/duedates.htm" } ], "sources": [ { "title": "New York Tax Department: withholding due dates", "url": "https://www.tax.ny.gov/bus/wt/duedates.htm" }, { "title": "NYS-45 current form", "url": "https://www.tax.ny.gov/pdf/current_forms/wt/nys45_fill_in.pdf" } ] }, { "title": "4. Complete hiring and insurance checks", "body": "New-hire reporting and employment insurance are separate from quarterly tax reporting. New York’s employer guidance describes a 20-day new-hire reporting requirement. Workers’ compensation, disability benefits and paid family leave each need an applicability and coverage check.", "steps": [ "Set the new-hire reporting process and responsible person.", "Confirm required coverage with the carrier for the business and assignments.", "Keep policy evidence, statutory notices and filing records with the employer." ], "forms": [], "sources": [ { "title": "New York Tax Department: hiring employees", "url": "https://www.tax.ny.gov/bus/doingbus/hire.htm" }, { "title": "New York Workers’ Compensation Board", "url": "https://www.wcb.ny.gov/" } ] }, { "title": "5. Review construction classification and registration", "body": "The Construction Industry Fair Play Act presumes covered construction workers are employees unless its criteria are met. Its independent-contractor and separate-business tests require substantive facts; a contract label or Form 1099 is insufficient. Public work and certain covered private projects also have contractor-registration requirements.", "steps": [ "Document the working relationship against the applicable state and federal tests.", "Check whether the contractor and subcontractors need the NYSDOL registry.", "Review the specific project’s wage, benefit, recordkeeping and payroll-reporting requirements." ], "forms": [], "sources": [ { "title": "NYSDOL: Construction Industry Fair Play Act", "url": "https://dol.ny.gov/construction-industry-fair-play-act" }, { "title": "NYSDOL: public work contractor and subcontractor registry", "url": "https://dol.ny.gov/public-work-contractor-and-subcontractor-registry-landing" } ] } ], "caveats": [ "This is research for a worked website example, not a filing instruction or confirmation that a business or worker is eligible.", "Requirements depend on the actual employer, worksite, worker residence, industry, contract and employment arrangement. Check the linked agency guidance before relying on a form or deadline.", "Online services, form editions and filing rules can change. Checked dates record research, not a guarantee that every rule remains current.", "Construction classification tests do not replace federal tax, immigration or other applicable legal tests.", "New York City, Yonkers, public-work and covered private-project questions require project-specific review." ] }, { "slug": "pennsylvania", "stateCode": "PA", "title": "Pennsylvania employer setup guide", "summary": "Pennsylvania requires separate attention to state withholding, unemployment compensation and local earned-income and services taxes.", "checkedAt": "2026-09-30", "sections": [ { "title": "1. Set up state withholding and UI separately", "body": "Pennsylvania employer withholding is administered through the Department of Revenue, including myPATH. Unemployment compensation has a separate registration and account process through the Department of Labor & Industry. A single federal EIN does not complete either process.", "steps": [ "Confirm the employing entity and its business registration requirements.", "Register applicable state withholding accounts through myPATH.", "Register for unemployment compensation and establish UCMS access for the employer or authorized agent." ], "forms": [], "sources": [ { "title": "Pennsylvania Revenue: employer withholding", "url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/employer-withholding" }, { "title": "Pennsylvania DLI: unemployment compensation forms and account services", "url": "https://www.pa.gov/agencies/dli/resources/forms-and-documents/unemployment-compensation" } ] }, { "title": "2. Keep withholding returns, payments and annual reconciliation aligned", "body": "Pennsylvania withholding payment frequency and return deadlines must be checked against the employer’s assigned requirements. Revenue states that a quarterly return remains required for an active account even when no tax was withheld. Annual reconciliation and wage statements are additional tasks.", "steps": [ "Set the current payment schedule and quarterly return calendar.", "Reconcile year-end employee wage statements before the annual withholding reconciliation.", "Check electronic filing thresholds and final-return requirements when an account closes." ], "forms": [ { "code": "PA W-3", "title": "Employer Quarterly Return of Withholding Tax", "purpose": "Quarterly employer withholding return, including applicable zero returns.", "who": "Employer or authorized filer", "url": "https://revenue-pa.custhelp.com/app/answers/detail/a_id/4170/kw/form%20REV-1176" }, { "code": "REV-1667", "title": "Annual Withholding Reconciliation Statement", "purpose": "Annual reconciliation of withholding and reported income statements.", "who": "Employer or authorized filer", "url": "https://revenue-pa.custhelp.com/app/answers/detail/a_id/4170/kw/form%20REV-1176" } ], "sources": [ { "title": "Pennsylvania Revenue: employer withholding requirements", "url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/employer-withholding" }, { "title": "Pennsylvania Revenue: quarterly and annual withholding reporting", "url": "https://revenue-pa.custhelp.com/app/answers/detail/a_id/4170/kw/form%20REV-1176" } ] }, { "title": "3. Report unemployment wages through UCMS", "body": "Unemployment contributions and employee wage reporting are separate from state income-tax withholding. DLI identifies electronic reporting through the Unemployment Compensation Management System. Paper form names describe the information involved; they do not establish permission to file on paper.", "steps": [ "Confirm UI liability, the assigned contribution rate and current electronic process.", "Prepare employer contribution totals and employee-level wage detail.", "Check multistate wage allocation and any staffing or employee-leasing arrangements before choosing the reporting account." ], "forms": [ { "code": "UC-2", "title": "Employer’s Report for Unemployment Compensation", "purpose": "Quarterly employer unemployment reporting.", "who": "Actual employer or authorized UI agent", "url": "https://www.pa.gov/agencies/dli/resources/forms-and-documents/unemployment-compensation" }, { "code": "UC-2A", "title": "Employer’s Quarterly Report of Wages Paid To Each Employee", "purpose": "Employee wage detail for unemployment compensation reporting.", "who": "Actual employer or authorized UI agent", "url": "https://www.pa.gov/agencies/dli/resources/forms-and-documents/unemployment-compensation" } ], "sources": [ { "title": "Pennsylvania DLI: unemployment forms and electronic filing", "url": "https://www.pa.gov/agencies/dli/resources/forms-and-documents/unemployment-compensation" } ] }, { "title": "4. Add the local-tax layer", "body": "State withholding registration does not complete local tax setup. Use employee residence and worksite addresses to determine the relevant political-subdivision codes, earned-income tax and local services tax requirements. Register and report with the appropriate local collector where required.", "steps": [ "Obtain a Residency Certification Form for each employee.", "Use DCED’s official address lookup and employer instructions to identify the collector and applicable requirements.", "Review local exemptions and municipality-specific rules before calculating deductions." ], "forms": [ { "code": "Residency Certification", "title": "Residency Certification Form", "purpose": "Records residence and work-location information used for local withholding.", "who": "Employee provides information; employer retains and applies", "url": "https://dced.pa.gov/local-government/local-income-tax-information/instructions-employers/" }, { "code": "Local employer registration", "title": "Employer Registration for Local Earned Income Tax Withholding", "purpose": "Registration with the relevant local earned-income-tax collector.", "who": "Employer or authorized local-tax agent", "url": "https://dced.pa.gov/local-government/local-income-tax-information/instructions-employers/" }, { "code": "W2-R", "title": "Annual Reconciliation Earned Income Tax Withheld From Wages", "purpose": "Annual local earned-income-tax reconciliation where applicable.", "who": "Employer or authorized local-tax filer", "url": "https://dced.pa.gov/local-government/local-income-tax-information/instructions-employers/" } ], "sources": [ { "title": "Pennsylvania DCED: local income tax instructions for employers", "url": "https://dced.pa.gov/local-government/local-income-tax-information/instructions-employers/" } ] }, { "title": "5. Report hires and check construction duties", "body": "New-hire reporting, workers’ compensation and worksite rules need their own checklist. The state new-hire service includes temporary workers; a short assignment should not be assumed exempt. Classification, prevailing-wage coverage and contractor registration depend on the work and contract.", "steps": [ "Report hires and rehires through the state’s approved service within the current deadline.", "Confirm workers’ compensation and safety responsibilities.", "Research the actual locality, trade and public-contract requirements before preparing a construction example." ], "forms": [], "sources": [ { "title": "Pennsylvania: report newly hired employees", "url": "https://www.pa.gov/services/dli/report-newly-hired-employees" }, { "title": "Pennsylvania Business One-Stop: new-hire reporting", "url": "https://business.pa.gov/operate/hiring-workers/new-hire-reporting-requirements/" }, { "title": "Pennsylvania Department of Labor & Industry", "url": "https://www.pa.gov/agencies/dli" } ] } ], "caveats": [ "This is research for a worked website example, not a filing instruction or confirmation that a business or worker is eligible.", "Requirements depend on the actual employer, worksite, worker residence, industry, contract and employment arrangement. Check the linked agency guidance before relying on a form or deadline.", "Online services, form editions and filing rules can change. Checked dates record research, not a guarantee that every rule remains current.", "Pennsylvania is not adequately represented by a federal-plus-state form list: local tax collectors and location-specific requirements matter.", "A UCMS agent account or a payroll coordinator does not establish which entity is legally the employer." ] }, { "slug": "federal-baseline", "stateCode": "US", "title": "The federal employer baseline", "summary": "Start with the real employing relationship, work authorization and federal payroll duties, then add state, local and construction requirements.", "checkedAt": "2026-09-30", "sections": [ { "title": "1. Identify the employer and obtain its EIN", "body": "An employer identification number identifies a business for federal tax purposes. It does not grant permission to work, establish a worker’s classification or register the business with every state. International applicants must use the IRS application method that fits their circumstances.", "steps": [ "Name the entity that hires, directs and pays the workers.", "Confirm whether that entity already has the required EIN.", "Use the IRS instructions to choose the appropriate application process." ], "forms": [ { "code": "SS-4", "title": "Application for Employer Identification Number (EIN)", "purpose": "Application for an EIN when the SS-4 process is applicable.", "who": "Responsible business applicant or authorized third party", "url": "https://www.irs.gov/forms-pubs/about-form-ss-4" } ], "sources": [ { "title": "IRS: get an employer identification number", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number" }, { "title": "IRS: Form SS-4", "url": "https://www.irs.gov/forms-pubs/about-form-ss-4" } ] }, { "title": "2. Resolve work authorization before payroll", "body": "A payroll account does not establish that an overseas worker can perform a US construction assignment. Visitor or ESTA business travel is not a general route for productive labor. H-2B is a specific temporary nonagricultural process with eligibility, labor-certification and immigration requirements; it is not an automatic construction-worker visa.", "steps": [ "Ask a qualified immigration adviser to assess the actual worker, employer, duties, location and dates.", "Treat the immigration route and its timing as a separate feasibility decision.", "Use the employer’s current Form I-9 process for employment verification; do not collect identity documents on this example website." ], "forms": [ { "code": "I-9", "title": "Employment Eligibility Verification", "purpose": "Employer verification of identity and employment authorization under the applicable USCIS instructions.", "who": "Employee and actual employer or permitted authorized representative", "url": "https://www.uscis.gov/sites/default/files/document/forms/i-9instr.pdf" } ], "sources": [ { "title": "US Department of State: B-1 business visitor fact sheet", "url": "https://travel.state.gov/content/travel/en/us-visas/business/b-1-fact-sheet.html" }, { "title": "US DOL: H-2B program", "url": "https://www.dol.gov/agencies/eta/foreign-labor/programs/h-2b" }, { "title": "USCIS: Form I-9 instructions", "url": "https://www.uscis.gov/sites/default/files/document/forms/i-9instr.pdf" } ] }, { "title": "3. Determine classification and employee withholding", "body": "Tax treatment follows the facts of the working relationship. Under the IRS common-law approach, the right to direct and control the work matters; calling a worker a contractor does not settle the question. Other federal and state laws may use different tests. Employees supply withholding instructions using Form W-4, with special guidance potentially relevant to nonresident aliens.", "steps": [ "Document classification using the applicable tests before choosing employee or contractor workflows.", "Obtain the current W-4 through the employer’s secure onboarding process.", "Have the payroll adviser assess any nonresident tax, treaty or special withholding questions." ], "forms": [ { "code": "W-4", "title": "Employee’s Withholding Certificate", "purpose": "Employee instructions for federal income-tax withholding.", "who": "Employee completes; employer applies and retains", "url": "https://www.irs.gov/forms-pubs/about-form-w-4" } ], "sources": [ { "title": "IRS: common-law employee", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/employee-common-law-employee" }, { "title": "IRS: Form W-4 and related nonresident guidance", "url": "https://www.irs.gov/forms-pubs/about-form-w-4" } ] }, { "title": "4. Distinguish tax deposits from tax returns", "body": "Federal payroll involves withholding, employer contributions, deposits, periodic returns and year-end wage statements. These have different purposes and schedules. Form 941 is commonly used for quarterly employment taxes, but some employers have different filing requirements. FUTA is an employer tax; its annual return does not make all deposits annual.", "steps": [ "Determine the employer’s required returns and deposit schedule using the current IRS instructions.", "Reconcile tax liabilities, actual deposits and employee wage records.", "Plan year-end employee statements, government filing and corrections." ], "forms": [ { "code": "941", "title": "Employer’s Quarterly Federal Tax Return", "purpose": "Reporting of withheld federal income, Social Security and Medicare taxes and employer Social Security and Medicare taxes when applicable.", "who": "Employer or authorized filer", "url": "https://www.irs.gov/forms-pubs/about-form-941" }, { "code": "940", "title": "Employer’s Annual Federal Unemployment (FUTA) Tax Return", "purpose": "Annual federal unemployment tax reporting when applicable.", "who": "Employer or authorized filer", "url": "https://www.irs.gov/forms-pubs/about-form-940" }, { "code": "W-2", "title": "Wage and Tax Statement", "purpose": "Employee wage and tax reporting using the current filing and furnishing requirements.", "who": "Employer or authorized filer", "url": "https://www.irs.gov/forms-pubs/about-form-w-2" } ], "sources": [ { "title": "IRS Publication 15: Employer’s Tax Guide", "url": "https://www.irs.gov/publications/p15" }, { "title": "IRS: Form 941", "url": "https://www.irs.gov/forms-pubs/about-form-941" }, { "title": "IRS: Form 940", "url": "https://www.irs.gov/forms-pubs/about-form-940" }, { "title": "IRS: Form W-2", "url": "https://www.irs.gov/forms-pubs/about-form-w-2" } ] }, { "title": "5. Document the payroll provider’s authority", "body": "Outsourcing payroll does not, by itself, transfer the employer’s federal tax responsibilities. A service provider, reporting agent, Section 3504 agent and certified professional employer organization are different arrangements. The actual arrangement determines authorization and responsibilities.", "steps": [ "Describe who calculates payroll, files returns, initiates payments and reconciles accounts.", "Confirm the correct federal and state authorizations before granting access.", "Keep the employer able to review liabilities, agency correspondence and payment evidence." ], "forms": [ { "code": "8655", "title": "Reporting Agent Authorization", "purpose": "Authorization for specified reporting-agent functions; it is not a universal transfer of employer responsibility.", "who": "Taxpayer employer authorizes the reporting agent", "url": "https://www.irs.gov/forms-pubs/about-form-8655" } ], "sources": [ { "title": "IRS: payroll service providers and reporting agents", "url": "https://www.irs.gov/government-entities/third-party-payer-arrangements-payroll-service-providers-and-reporting-agents" }, { "title": "IRS: Form 8655", "url": "https://www.irs.gov/forms-pubs/about-form-8655" } ] }, { "title": "6. Add the construction and state layers", "body": "Temporary staffing can involve safety duties for both the staffing employer and host. Covered federal or federally assisted construction can bring prevailing-wage, fringe-benefit and certified-payroll requirements. Workers’ compensation, state accounts and local employment rules need their own applicability review.", "steps": [ "Identify the worksite, host contractor, trade, project funding and contract type.", "Allocate safety induction, hazard training and incident reporting responsibilities.", "Add the relevant state guide and local requirements before treating a checklist as project-specific." ], "forms": [], "sources": [ { "title": "OSHA: protecting temporary workers", "url": "https://www.osha.gov/temporaryworkers" }, { "title": "US DOL: Davis-Bacon and Related Acts coverage", "url": "https://www.dol.gov/agencies/whd/government-contracts/prevailing-wage-resource-book/dbra-coverage" } ] } ], "caveats": [ "This is research for a worked website example, not a filing instruction or confirmation that a business or worker is eligible.", "Requirements depend on the actual employer, worksite, worker residence, industry, contract and employment arrangement. Check the linked agency guidance before relying on a form or deadline.", "Online services, form editions and filing rules can change. Checked dates record research, not a guarantee that every rule remains current.", "This is a baseline research map, not a complete list of every applicable federal form.", "No visa availability, sponsorship outcome, tax treatment or rapid operational-start guarantee is made.", "Use current agency instructions for dates, editions, thresholds and special employer categories." ] }, { "slug": "employer-setup", "stateCode": "US", "title": "Who does what in a US assignment", "summary": "A practical research brief for a recruitment agency, actual employer, payroll partner and project host, using an illustrative AmChex coordination model.", "checkedAt": "2026-09-30", "sections": [ { "title": "1. Define the AmChex example clearly", "body": "This website demonstrates how a UK-facing coordination service could help agencies understand US project administration. It does not establish an operating payroll company, accept payroll funds or collect employee identity documents. In this example, AmChex organizes questions, sources and handoffs; each regulated or employer function needs a separately identified responsible party.", "steps": [ "Mark example scenarios, prices and service claims as illustrative where used.", "Keep the public experience limited to research, explanations and demonstration materials.", "Describe any future employer-of-record, payroll processing or immigration service only after the actual provider and legal model are established." ], "forms": [], "sources": [] }, { "title": "2. Record the facts that change the answer", "body": "Build a project brief before selecting forms. Requirements can change with the employer, worksite, residence, job duties and contract. These fields belong in a research checklist; the demonstration website does not need to collect real worker data.", "steps": [ "Identify the actual employer, incorporation jurisdiction and relevant US business registrations.", "Record project state and municipality, start and end dates, trade, host contractor and public or private funding.", "Record worker residence and existing work-authorization category as adviser inputs, without publishing personal details.", "Identify who controls work, pays wages, supervises safety and carries insurance." ], "forms": [], "sources": [ { "title": "SBA: registering a business", "url": "https://www.sba.gov/business-guide/launch-your-business/register-your-business" }, { "title": "IRS: common-law employee relationship", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/employee-common-law-employee" } ] }, { "title": "3. Assign responsibilities by function", "body": "The actual employer and its advisers must establish the hiring and tax arrangements. A payroll partner can perform authorized calculations and filings. The host controls important site conditions. AmChex’s proposed coordination role should be described separately from those responsibilities.", "steps": [ "Employer: approve hiring, classification, accounts, wages, authorizations and records.", "Payroll partner: document its permitted calculations, filings, payments and reporting access.", "Immigration adviser: assess the proposed employment and worker authorization.", "Host contractor: document site supervision, safety arrangements and project-specific requirements.", "AmChex coordinator: maintain the research checklist, identify missing decisions and organize agreed handoffs." ], "forms": [], "sources": [ { "title": "IRS: third-party payroll arrangements", "url": "https://www.irs.gov/government-entities/third-party-payer-arrangements-payroll-service-providers-and-reporting-agents" }, { "title": "OSHA: staffing and host employer responsibilities", "url": "https://www.osha.gov/temporaryworkers" } ] }, { "title": "4. Turn a source into an actionable research record", "body": "Each checklist item needs more than a form name. Store the rule’s applicability, responsible party, official process, filing or payment timing and the date checked. A forms library is a navigation aid; it cannot determine which rules apply to a real engagement.", "steps": [ "For every topic, record the state and locality, authority, purpose and applicability trigger.", "Separate employee-completed documents, employer registrations, recurring reports, payments and permits.", "Link the official instructions and live service; distinguish a PDF form from an online-only process.", "Record checked date, access limitations, unresolved questions and the owner of the next review." ], "forms": [], "sources": [ { "title": "IRS Publication 15: federal filing and deposit framework", "url": "https://www.irs.gov/publications/p15" }, { "title": "Pennsylvania DCED: an example of additional local-tax administration", "url": "https://dced.pa.gov/local-government/local-income-tax-information/instructions-employers/" } ] }, { "title": "5. Keep the published research maintainable", "body": "The directory covers official starting points for all 50 states and DC. The five detailed state guides cover selected employer-administration topics; they are not 51 full legal reviews. Links that blocked automated access are identified in the directory notes and source-check log.", "steps": [ "Recheck transactional portals and form instructions before publishing a process walkthrough.", "Review dated guidance after announced changes and when a new project type is introduced.", "Treat broken links, inaccessible pages and unresolved portal migrations as visible research tasks.", "Use adviser review for claims about a particular worker, classification, contract, insurance arrangement or immigration route." ], "forms": [], "sources": [] } ], "caveats": [ "This is research for a worked website example, not a filing instruction or confirmation that a business or worker is eligible.", "Requirements depend on the actual employer, worksite, worker residence, industry, contract and employment arrangement. Check the linked agency guidance before relying on a form or deadline.", "Online services, form editions and filing rules can change. Checked dates record research, not a guarantee that every rule remains current.", "The role allocation is a proposed example model, not a conclusion that AmChex is licensed, registered or authorized to perform any regulated function.", "No personal data, payroll funding, government submissions or live business registrations are part of this example." ] } ]