Payroll tax grouping
03 Nov 14 |
Issue: Aug 2014
Pages: pp 17-19
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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Clive is a Tax Partner with William Buck.
- Current at
09 June 2004