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Payroll tax grouping

Publication date: 03 Nov 14 | Source: INTAX

Issue: Aug 2014

Pages: pp 17-19

Abstract:

State revenue offices have been increasing their auditing of payroll activity with a particular focus on whether businesses should be grouped for payroll tax pruposes. Many employers are often not aware of the payroll tax grouping rules and may be confused about how these rules operate. Generally, payroll tax grouping rules require employers to group their payroll tax liabilities with other businesses that they control. Employers who are grouped for payroll tax purposes are treated as a single employer and payroll tax will be calculated based on the total group's wages.

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Author profile

Clive Bird CTA
Clive is a Tax Partner with William Buck. - Current at 09 June 2004
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