Payroll Year-End
Guide Book
This guide book has been designed to assist our clients through the year-end process and to meet deadlines timely. Our goal is to ensure an accurate and timely delivery of your quarterly and annual returns.
Enclosed you will find the following information to help you prepare for year-end 2013:
Dear BenefitMall Client,
Employee Demographic Information BenefitMall Holiday Office Hours Year-End Tax Filing Information Delivery Schedule
Year-End Tax and Processing Deadlines Amendments Schedule
Bonus Payrolls
Fringe Benefits Entity Changes Fees Schedule
Frequently Asked Questions FICA Gross-Up Table
Potential Tax Adjustment Waiver
Forms included (these forms are not to be used by clients who process payroll online):
2013 Bonus Checklist Form
2013 Fringe Benefits & Third Party Sick Pay Reporting Form 1099 Reporting Form
2014 Payroll Binder Request Form
PayLoad clients: a PayLoad-specific supplementary year-end guide has been prepared for your use. Please check your email for additional information about your platform-specific guide.
If you have any questions regarding year-end 2013, please contact your dedicated Payroll Specialist directly or check the year-end page of the BenefitMall website for more information at http://pages.
benefitmall.com/2013YearEnd.html.
We wish you a safe and prosperous 2014!
Table of Contents
W-2 Verification/Edit Reports Year-End Tax FilingPayroll Deadlines Holiday Office Hours Delivery Schedule
$100k Federal Tax Liabilities or Million Dollar Thresholds Bonus Payrolls
FICA Gross-Up Table
Payroll File Changes after December 27, 2013 Amendments after January 7, 2014
Tax Deposit Deadlines Entity Changes
State Tax Changes Additional Fees Schedule
Quick View Year-End Preparation Checklist Frequently Asked Questions
2013 Bonus Checklist Form (for call in/fax in clients only) 2013 Fringe Benefits & Third Party Sick Pay Reporting 2013 Fringe Benefits & Third Party Sick Pay Reporting Form 1099 Reporting Form
2014 Payroll Binder Request Form (This form is not intended for clients who process online)
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W-2 Verification/Edit Reports
As year-end approaches, all clients should review their employee demographic data to ensure accuracy. Special attention needs to be paid to employee name and Social Security numbers (SSN). If the employee returns will be mailed, verifying address information is equally important. Company information including the company name, Federal Employer Identification Number (FEIN) and company address should also be thoroughly reviewed.
In November, a “W-2 Verification Report”, detailing employee demographic and taxation data has been provided to all clients. The report is accessible online for those clients with access to Online Reporting while hard copies will be mailed to clients without access to Online Reporting. BenefitMall asks each client to thoroughly review their W-2 verification report since it will have an impact on W-2 and 1099 accuracy. Changes to phone/fax clients’ employee information should be provided to the dedicated Payroll Specialist by Friday, December 6, 2013. PayRight clients may enter the changes directly into the system by the December 6 deadline.
If you are unable to access, or have not received the W-2 Verification Report, please contact your dedicated Payroll Specialist.
PayrollOnline clients are asked to review their W-2 Edit Report and make any necessary changes before December 23, 2013. The W-2 Edit Report details employee demographic and taxation data and reflects the information that will ultimately be included on employee W-2s. To run the W-2 Edit Report, follow these steps:
Access the Reports > Tax menu
Click the Request Report button to activate the report selection and select W-2 Edit Report Click Request Report button to request the report
The view link will be available when the report generation process is complete. Click view. The report can be printed or saved in PDF format.
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1
2
3
4
5
Phone/Fax and PayRight Clients
PayrollOnline Clients
Year-End Tax Filing
Employee returns (W-2s) will be provided for distribution to employees.
Clients who do not process payroll using one of our online payroll platforms and who do not have access to BenefitMall’s Online Reporting website, will receive paper copies of their quarter four and annual 2013 returns.
All other clients will be able to access their payroll returns online. These returns are to be reviewed upon receipt or as soon as they become available online to ensure accuracy and completeness. Any discrepancies encountered must be immediately reported to BenefitMall. The following quarter four and annual returns will be available in addition to employee W-2s:
In January 2014, all clients will receive their year-end
package(s) containing applicable tax returns.
Form W-2 (employer copy) Form 941
Form 940
State forms as required
Construction Payroll Clients
PowerPayroll and XpressPayroll Clients
PayLoad Clients
The Year-End Preparation Report (Rep140) is included with each payroll package beginning in late October. Clients are asked to review the data for accuracy, and make any necessary changes prior to, or with the last payroll of 2013. Web clients should make changes directly online while phone/fax clients should communicate all changes to their Payroll Specialist.
Clients using one of these payroll processing platforms are asked to verify their employee information online via the Employer Master Report.
If you need assistance accessing or updating employee or company data, please contact your BenefitMall dedicated Payroll Specialist.
A PayLoad-specific guide has been prepared for your use. Please refer to that guide for details about your W-2 Verification/Edit Report.
Please Note: The Internal Revenue Service and some states, may impose penalties for missing and/or incorrect information, including, but not limited to, mismatched or invalid Social Security numbers, mismatched or missing company Federal Employer Identification Number, and/or incorrect company legal name.
Depending on your selected suite of services, you MAY receive, or be able to access online, the following forms as well:
No further action is required on the part of those clients who use BenefitMall’s tax filing services. The provided employer copies of the payroll returns are for your records only; BenefitMall will file your returns with the agencies.
Depending on the selected suite of services, clients who do not use BenefitMall’s tax filing service may be provided with signature ready paper returns and filing instructions for filing with the applicable federal and state agencies. BenefitMall does not file any returns with any agency on behalf of those clients not using our tax filing services. It is therefore the client’s responsibility to ensure all returns are filed timely with the appropriate agencies.
Please keep in mind that we offer full tax filing service to our payroll clients. If you would like additional information regarding our full tax filing service, contact your dedicated Payroll Specialist.
The IRS mandates that all employers filing 250 or more employee returns in any given tax year must file electronically. If you are a non-tax service client who meets this criteria, and you would like BenefitMall to electronically file your returns, please contact your Payroll Specialist before December 27, 2013.
All payroll information, payroll adjustments, employee data changes, 1099 payment information and fringe benefits information must be received and processed by Friday, December 27, 2013, to avoid possible penalties and interest. On Monday, December 30, 2013, BenefitMall will close all client payroll files and begin processing quarterly and annual returns.
If you need to make payroll adjustments after December 27, 2013, please contact your dedicated Payroll Specialist prior to December 27 and request that your payroll account be placed on HOLD.
Accounts will be held only until Tuesday, January 7, 2014, at which time annual and quarterly returns must be processed in order to ensure timely filings.
Employee and Independent Contractor returns (W-2/1099) must either be hand delivered to the individual employees/independent contractors or post marked no later than Friday, January 31, 2014.
Form W-3 Form 1099
Form 1096
W-2 Tape Total Report
Accounts on Tax Service
Non-Tax Service Accounts
Holiday Office Hours
Tuesday, December 24, 2013 Wednesday, December 25, 2013 Tuesday, December 31, 2013 Wednesday, January 1, 2014
Standard business hours
(operations center local time)
Closed
Standard business hours
(operations center local time)
Closed
Hours of Operation
Date
Delivery Schedule
Our courier service providers will be closed Christmas Day and New Year’s Day but will be open for deliveries on Tuesday, December 24, as well as Tuesday, December 31. Due to increased volume, courier services cannot guarantee delivery times during peak holiday business hours. This applies from Thanksgiving Day through New Year’s Day. Please take this into consideration when you process your payrolls.
During this time of year, it is very common for companies to exceed their normal tax liability
thresholds, therefore falling under rules of business that are outside their normal operating procedures.
Employers whose federal tax liability in a payroll deposit period is $100,000.00 or more are required to deposit the taxes to the IRS on the first business day following the check date. BenefitMall full service tax filing clients who meet this criteria may be contacted by a BenefitMall representative and asked to wire transfer the full tax liability (federal AND state). Wire transfer information will be provided at that time.
Clients who reach a total payroll liability of one million dollars or more (including tax, direct deposit and One Pay®) may be required to wire transfer the entire payroll amount to BenefitMall. Affected clients will be contacted and asked to wire transfer the full amount. Wire transfer information will be provided at that time.
$100K Federal Tax Liabilities or
Million Dollar Thresholds
office
hours
$100K Tax Liability
ACH Limits
Phone/Fax/Email Clients
In order to protect our clients’ assets against fraud, BenefitMall has assigned an ACH limit to each direct deposit and One Pay client that is in line with their typical payroll direct deposit amounts. Clients who exceed their preset ACH limits MAY be required to wire the funds necessary to cover the payroll. Affected clients will be contacted and will be provided with available options.
When processing a bonus payroll, our Payroll Specialists are required to document answers to a series of questions to ensure the bonus checks are taxed according to your expectation. To expedite this process, please complete and submit the enclosed “2013 Bonus Checklist Form” to your dedicated Payroll Specialist in advance. Please note that Phone/Fax clients cannot process more than one payroll in a given day. Keep this in mind as you plan your year-end bonus payroll processing.
Processing supplemental bonus payrolls is a frequent occurrence at this time of the year. We suggest you plan to process your bonus payrolls with enough lead time to ensure timely delivery and the opportunity to review the accuracy of the checks prior to the check date. All payrolls must also be processed in chronological order - you cannot process a payroll with a check date that predates that of a prior payroll. Remember, the IRS mandates that a flat 25% is to be withheld from bonuses up to one million dollars for federal taxes. In addition, when total supplemental wages for an individual exceeds one million dollars in the calendar year, the IRS mandates that a flat 35% is to be withheld from the amount in excess of one million dollars for federal taxes. For state taxability of supplemental wages, please consult your Payroll Specialist or visit your state tax website.
All payrolls, including bonus payrolls, must be submitted by your standard processing deadline.
Bonus Payrolls
FICA Gross-Up Table
$27.07
$54.15
$81.22
$108.28
$135.35
$162.43
$189.50
$216.57
$243.64
$270.71
$297.78
$324.85
$379.00
$433.13
$487.28
$541.42
$649.70
$757.99
$866.27
$974.55
$1,082.84
$1,624.25
$2,165.67
$2,707.09
$25.00
$50.00
$75.00
$100.00
$125.00
$150.00
$175.00
$200.00
$225.00
$250.00
$275.00
$300.00
$350.00
$400.00
$450.00
$500.00
$600.00
$700.00
$800.00
$900.00
$1,000.00
$1,500.00
$2,000.00
$2,500.00
If you wish to use the IRS standard 25% federal withholding tax (FWT) calculation for your bonus payroll, calculate your gross figures by dividing the desired net by 0.6735. This factor may vary in states with state income taxes that have a mandatory percentage for supplemental wage payments (including bonuses). If you are withholding “FICA only” on your bonus payroll, be sure to notify your dedicated Payroll Specialist. In this case, you can calculate the gross figure by dividing the desired net by .9235. The adjacent table lists some commonly used bonus amounts.
Please Note: The calculations in the table include only standard FICA taxes (Social Security and Medicare) and will be incorrect if the intended recipient has already reached the Social Security limit, has over $200,000 in Medicare taxable earnings, or if the bonus will push their earnings over either amount. This table is not valid for employees in states that have mandatory employee SDI (State Disability Insurance) and/or SUI (State Unemployment Insurance) (e.g. CA, NJ, PA, etc.). For additional calculations, please visit our website at www.BenefitMall.com. Click the “Payroll Services” button then click “Calculate Payroll”, and finally select “Gross Pay Calculator” (to gross up a net pay amount). The “Hourly Paycheck Calculator” or the “Salary Payroll Calculator” can be used to calculate gross-to-net amounts.
Gross
Amount
Net
Pay
FICA
Amendments after
January 7, 2014
Payroll File Changes after
December 27, 2013
If you need to make a change to your payroll file after December 27, 2013, but prior to January 7, 2014, you may incur additional fees for the reprocessing of your returns. Please consult with your dedicated Payroll Specialist prior to December 27 to have your account placed on HOLD and/or for additional information.
Additional tax liabilities created after December 27 may incur penalty and interest for late tax deposits as well as late filing penalties. A signed “Potential Tax Waiver” form is required.
Any wage or tax adjustments, employee changes, or 1099 changes requested after January 7, 2014, will require amendments for all applicable returns including W-2s. To avoid amendments, please provide all 2013 payroll related data to BenefitMall by December 27 or request your account be placed on HOLD by December 27.
Any amendment requests received after January 7, 2014, will be prepared and processed after
Monday, February 17, 2014, and may be subject to additional fees. Once the 2013 tax filing process
has been completed, we will begin preparing amended returns on a first come, first served basis. Completion of amended returns can generally be expected to take four to six weeks from February 17 or date of submission, whichever is later. Clients who utilize our tax filing services will be notified if additional tax impounds are required because of an amendment.
If employee W-2 corrections are required after January 7, 2014, please instruct all affected employees to wait until they receive the corrected W-2 (W-2C) before they file their personal income tax return. Employees should also be advised to retain their original W-2 and file the original with the revised W-2C.
Tax Deposit Deadlines
Additional tax liabilities created at the end of the 2013 tax year must be carefully considered in order to avoid penalties and interest on late tax deposits.
Please note the tax deposit due dates listed below.
Entity changes occur when a Federal Employer Identification Number (FEIN) and/or legal name change(s) are required on an existing account. Processing an entity change can take two to three weeks. Please contact your dedicated Payroll Specialist as soon as you become aware that an entity change is required. Your Payroll Specialist will work with you to ensure the change is processed timely. You will need to provide the new FEIN (on IRS preprinted documents), as well as any new state identification numbers and payroll bank account information. You will also be required to execute new tax paperwork along with a new BenefitMall Client Service Agreement reflecting your new entity information. Your Payroll Specialist will review with you any additional information that may be required based on your selected suite of services with BenefitMall.
Payroll adjustments reported to BenefitMall prior to the January 7, 2014, payroll adjustment deadline will be included in your quarterly and annual tax returns. Any adjustments reported after this date will result in amended tax returns and employee Forms W-2C. Additional fees may apply.
Federal and state agencies may assess penalties and/or interest on late tax year 2013 deposits. The resolution and payment of these penalty and/or interest assessments are a client responsibility.
Next day due date for 12/31/13
(Tax payments of $100,000.00 or more) Last semiweekly due date for 12/31/13 Last monthly due date for 12/31/13
Due date for quarterly returns for tax year 2013
Thursday, January 2, 2014 Monday, January 6, 2014 Wednesday, January 15, 2014 Friday, January 31, 2014
Due Date
Deposit Frequency
due dates
Entity Changes
NOTE: Failure to provide adequate lead time (two to three weeks) may result in a delay in the setup of your new entity. If the entity change is not completed prior to the effective date of the change, the client will be responsible for moving any tax deposits already made for payrolls run on the account with the old FEIN. For a modest fee, BenefitMall can also move the deposits as needed.
The Patient Protection and Affordable Care Act (PPACA) requires employers to report the cost of coverage under an employer-sponsored group health plan. Reporting the cost of health care coverage on Form W-2 does not mean that the coverage is taxable. The value of the employer’s excludable contribution to health coverage, reported in Box 12 with code DD, continues to be excludable from employee income, and it is not taxable. This reporting is for informational purposes only and will provide employees useful and comparable consumer information on the cost of their health care coverage.
Employers who filed fewer than 250 W-2s in 2012 are eligible for ‘transition’ relief, which exempts them from the above reporting requirement for 2013 and beyond, until the IRS issues final guidance for the reporting requirements. Employers who are not mandated to report this data for 2013 may still voluntarily report the amounts.
The regulations and the nature of the calculation of coverage preclude BenefitMall from determining reportable amounts. Employers must therefore report the amounts to BenefitMall, or enter
them into the payroll system no later than December 27, 2013. BenefitMall provides a field to
store the health care coverage value to be reported on each employee’s Form W-2. The value stored in that field will be reflected on the employee’s Form W-2 in box 12, using code DD.
For more information on healthcare coverage reporting, visit the IRS website at http://www.irs.gov/
uac/Form-W-2-Reporting-of-Employer-Sponsored-Health-Coverage.
Employer-Provided Health Coverage — Not Taxable;
Reporting Requirement Optional in 2013
Avoid opening any attachments to the email, in case they contain malicious code that will infect your computer.
Avoid clicking on any links, for the same reason; they may connect to a phony IRS website that appears authentic and then prompts for personal identifiers, bank or credit card account numbers or PINs.
Visit the IRS website, www.irs.gov, to use the “Where’s My Refund?” interactive tool if the email mentions an IRS refund.
Forward the suspicious email or URL address to the IRS mailbox phishing@irs.gov, then delete it.
For additional information on scams targeting taxpayers, go to http://www.irs.gov/uac/
Report-Phishing or http://www.irs.gov/uac/Tax-Fraud-Alerts.
Current Scams and Phishing Sites Posing as the IRS
Generally, the IRS does not send unsolicited emails to taxpayers. Further, the IRS does not discuss tax account information with taxpayers via email, use email to solicit sensitive financial and personal information from taxpayers, or request financial account security information such as PIN Numbers, etc.
Taxpayers who receive a suspicious email claiming to come from the IRS should take the following steps:
Remember – The IRS does not initiate taxpayer communications through email.
alert
Please forward a copy of all notices from your state taxing authority labeled “2014 Tax Deposit Requirements” or “2014 State Unemployment Rates” to BenefitMall upon receipt. Be sure to include your client account number with any documentation you send.
State minimum wage charts, taxability charts, etc. for 2014 will be provided under separate cover. Check the year-end page of the BenefitMall website for updates at http://pages.benefitmall.
com/2013YearEnd.html.
Additional Fees Schedule
Adjustment payroll processing on/before December 30, 2013
2013 payroll file reopen
(after December 30, 2013, closing) Qtrly/W-2 handling fee
Amended returns Delivery
Same day delivery Single W-2 reprint
W-2C / W-3C
Reprint of tax returns Reprints of W-2s
(employer or employee copies) Payroll binder
(not intended for online clients) Payroll report reprint
Missing/applied for ID numbers Bank account change
Nonsufficient fund (NSF)
Direct deposit notification of change Return of client funds (direct deposit unable to credit employee’s account) Wire transfers
W-2 and 1099 processing
Standard payroll billing rates $150.00 per request
$10.65
$150.00 per agency per quarter Standard payroll delivery rate Request quote
$11.75 per copy (paper) plus delivery $29.50 per copy (original) plus delivery. Originals are available only through the end of the first quarter.
$78.50 per form
$27.50 per quarter + delivery fee Request quote + delivery fee $18.50 per binder
$8.80 per report + delivery fee $100.00 per missing jurisdiction per quarter
$25.00 per bank account change $100.00 (first occurrence) $6.00 per direct deposit change $10.00 per return
$30.00 per wire – client initiates $50.00 per wire – BenefitMall initiates $48.00 base fee / $5.80 per W-2/1099
Fees
Description
Additional
Quick View Year-End Preparation Checklist
Confirm the accuracy of employee names, addresses and Social Security numbers.
Verify the accuracy of all tax identification numbers. These can be obtained from your third quarter tax packages.
Ensure that all manual checks as well as any voided/reversed checks have been processed.
Verify that all year-end adjustments have been processed. This would include manual checks and fringes such as third-party disability payments, group term life insurance, nonstatutory stock options, etc.
If you are not using BenefitMall’s tax filing service, familiarize yourself with all applicable tax filing requirements.
Check for excess contributions to qualified plans (401(k); 403(b), and SIMPLE plans). This is especially important for highly compensated employees.
Inform employees of the need to complete a new Form W-4 if their taxing situation has changed or if they are claiming exempt from federal withholding in 2014.
Verify your 2014 unemployment tax rate – forward updated SUI/SDI information to BenefitMall as soon as you receive it from the state.
Make any necessary changes to employee deductions for medical, dental, 401(k), life insurance, etc. Verify that any extra taxing or blocked taxes that are no longer desired have been removed.
Review holiday processing schedule for Christmas Day and New Year’s Day. BenefitMall will be closed on Wednesday, December 25, 2013, for Christmas Day, and on Wednesday, January 1, 2014, for New Year’s Day.
2013 payroll adjustments submitted to BenefitMall after December 30, 2013, must be
accompanied by a signed “Potential Tax Waiver” absolving BenefitMall of responsibility for any potential penalties and/or interest. Your dedicated Payroll Specialist can provide the form if necessary.
Before Last Payroll of 2013
Before First Payroll of 2014
What is included with my year-end package?
When will I receive my year-end 2013 package?
How will the year-end package be shipped to me?
When can I access my tax returns online?
What is the deadline to mail employee returns to my employees?
How can I obtain a duplicate copy of an employee’s return?
Your year-end package will include all employee returns provided by BenefitMall. Depending on the specifics of your BenefitMall service, you may also receive paper copies of your fourth quarter and annual employer federal and state returns. Clients who do not receive paper copies can access their returns online. For assistance accessing your returns online, please contact your dedicated Payroll Specialist.
Year-end packages should be received by Wednesday, January 22, 2014; we will begin shipping packages on Monday, January 13, 2014. Please review the contents of the package immediately upon receipt to ensure accuracy. If you do not receive your year-end package by Wednesday, January 22, 2014, please contact your dedicated Payroll Specialist.
Year-end packages are shipped via local courier service, UPS, FedEx or by USPS to the address on record. If your company has recently moved, please be sure to contact your dedicated Payroll Specialist to update your address information.
A notice will be posted online when the 2013 year-end returns are available. BenefitMall expects to have the returns posted in mid-January.
By law, employee returns must be hand delivered to the employee or post-marked by January 31, 2014.
If an employee return form has been lost, destroyed or misplaced, you can print a replacement “paper” copy (as opposed to the originals) from the payroll website, or make a copy of the “employer copy” if one was provided. In either case, the employer must also type “Re-Issued Statement” at the top of the form before providing it to the employee. For an additional fee, BenefitMall can reprint original employee returns throughout the first quarter of 2014.
What do I do if an employee’s Social Security number is incorrect?
What if I find discrepancies in my employer or employee returns?
I am missing an employee or employer return. How can I obtain a copy of this form?
My pay period end date is December 31, 2013. My pay period check date is January 3,
2014. In what year do these wages appear on my employee returns?
When will I be billed for my year-end tax package?
I process payroll using BenefitMall’s PayLoad payroll system, how do I obtain more
detailed year-end instructions?
You must correct the Social Security number prior to processing your final payroll in 2013. Incorrect or mismatched Social Security numbers can result in penalties imposed by the Internal Revenue Service and some states. Online and PayRight clients must correct the Social Security number in the payroll software prior to submitting the last payroll for calendar year 2013. Phone/fax/email clients must provide their dedicated Payroll Specialist with the correct Social Security number prior to processing the last payroll for 2013.
If a Social Security number is found to be incorrect after receipt of the year-end package, please contact your Payroll Specialist immediately to resolve the error.
Please contact your dedicated Payroll Specialist immediately. Your Payroll Specialist will work with you to ensure you receive accurate returns. Any adjustments reported after Tuesday, January 7, 2014, will result in amended returns.
You can print a “paper” copy from the payroll website, or make a copy of the “employer copy”. In either case, you must also type “Re-Issued Statement” at the top of the form before providing it to the employee. You can also contact your dedicated Payroll Specialist who will work with you to ensure you receive or have access to the required return(s).
The wages will appear on the employee returns for the 2014 tax year. Wages are reportable in the year they are actually received (i.e. check date).
You will be billed for your year-end tax package either on the last regularly scheduled payroll that you process in 2013, or in mid-January 2014.
A PayLoad-specific supplementary year-end guide has been prepared for your use. Please check your email for additional information about your platform-specific guide.
2013 Bonus Checklist Form
(for phone/fax/email clients only)
We suggest you plan to process any bonus payroll(s) with enough lead time to ensure timely delivery and the opportunity to review the accuracy of the checks prior to the check date. Please note that BenefitMall’s processing schedules prohibit phone/fax clients from processing multiple payrolls on the same day. All payrolls must also be processed in chronological order - you cannot process a payroll with a check date that predates that of a prior payroll.
Payrolls that require direct deposit or One Pay® must be submitted by your standard processing
deadline.
Please complete and submit this “2013 Bonus Checklist Form” to your Payroll Specialist in advance of any bonus payroll run. Remember to also provide a list of employees and their gross bonus amounts. The IRS mandates that a flat 25% is to be withheld from bonuses up to one million dollars for federal taxes. In addition, when total supplemental wages for an individual exceeds one million dollars in any calendar year, the IRS mandates that a flat 35% is to be withheld for federal taxes from the amount in excess of one million dollars.
Phone/fax/email clients – please fax/email the completed form to your dedicated Payroll Specialist.
(Online/PC payrolls – make your entries directly in the payroll system. Do not submit this form for processing.)
1. Should this be processed as a separate payroll run? Yes No (If no, bonus year-to-date earnings will show on the employee’s regular paycheck)
2. Direct deposit? or Live checks? 3. How should the bonuses be taxed?
4. Any voluntary deductions (e.g. 401(k))? Yes No If yes, which deduction(s) should be withheld?
5. Special message on the checks? Yes No If yes, what is the message?
(Please note: if bonuses are processed with a regular payroll, the message will appear on ALL checks)
6. Special mailing/delivery instructions? Yes No
(Please note: separate bonus payrolls will be delivered via your normal delivery method unless instructed otherwise)
If yes, please indicate here: 7. Other Comments:
Regular (standard employee withholding) No taxes [ONLY FICA/mandatory state taxes (i.e.: SDI) will be deducted]
Taxed on a different frequency
Monthly Quarterly Other
Flat percentage
FWT % SWT % LWT % (if applicable)
Flat dollar amount
FWT $ SWT $ LWT $ (if applicable)
No taxes [ONLY FICA/statutory state taxes (i.e.: SDI) will be deducted]
Today’s Date Client # Contact
Requested Check Date Client Name
Phone #
2013 Fringe Benefits &
Third Party Sick Pay Reporting
2013 Fringe Benefits &
Third Party Sick Pay Reporting Form
We encourage you to speak with your dedicated Payroll Specialist as early as possible to record fringe benefits, third party sick pay, and/or any items that need to be noted on Form W-2 box 14 (memo). These items should be reported in the same timely manner as any other tax related item. If however, you know that you will need to report 2013 tax/wage items AFTER December 30, 2013, contact your Payroll Specialist prior to Friday, December 27, 2013 to have your payroll account placed on HOLD. Accounts can be held open on request, but only until Tuesday, January 7, 2014.
Online/PC clients should enter fringe benefits and/or third party sick pay entries directly in the payroll system. Phone/fax/email clients must report fringe benefits to their Payroll Specialist. We encourage you to complete and submit the below 2013 Fringe Benefit & Sick Pay Form for fringe benefits and third party sick pay reporting.
Please check with your CPA for advice on taxation guidelines.
(Online/PC payrolls – make your entries directly in the payroll system. Do not submit this form for processing.)
Phone/fax clients – Please fax/email the completed form to your dedicated Payroll Specialist by Thursday, December 26, 2013.
Check mark all tax boxes that apply above. Leave blank if they do not apply.
Note: If possible, taxable fringe benefits should be processed with an employee’s regular paycheck in order to have sufficient net pay to cover any applicable tax amounts.
Client # Submitted by
Client Name Title
Emp# Employee Name Code Gross $ Net $ FICA State/
SUI SDI Fed. Box 14 (Y/N) Pension Box (Y/N)
Date Client # Client Name
Name Address
City State Zip
SSN / FEIN 1099 Earnings $
Name Address
City State Zip
SSN / FEIN 1099 Earnings $
Name Address
City State Zip
SSN / FEIN 1099 Earnings $
Name Address
City State Zip
SSN / FEIN 1099 Earnings $
1099 Reporting Form
As the year comes to a close, it is common for clients to recognize the need to report 1099 miscellaneous earnings. The form below has been created to assist our phone/fax clients in reporting 1099 income for employees not previously reported to BenefitMall. To ensure accuracy of Form 1099, please complete all information below.
Submit all additional 1099 earnings to BenefitMall by Thursday, December 26, 2013.
To report additional 1099 earnings, please photocopy this page.
Each year, BenefitMall produces a Client Resource Binder designed to assist our Phone/fax and
PayRight clients in keeping their payroll records organized. Each binder contains:
Quarterly tabs
BenefitMall 2014 processing calendar including bank and BenefitMall holidays
Additional Products and Services guide with descriptions of our Additional Products and Services product offerings
2014 Calendar
Employee maintenance package including: Employee new hire/changes form 2014 employee attendance calendar
If you would like to order a binder, please fax the completed “Payroll Binder Request Form” to your dedicated Payroll Specialist. Binders cost $18.50 each and will be delivered at the end of January.
Please fax/email the completed form to your dedicated Payroll Specialist.
(This form is not intended for clients who process online.)
If you have any questions, please contact your BenefitMall dedicated Payroll Specialist. Client Account Number
Company Name
Total number of binders requested ($18.50 per binder) Authorized signature
2014 Payroll Binder Request Form
20
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2013 P
ayroll
Year
