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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /United States /1. Payroll basics /1.3 Key reporting requirements and deadlines / 1.3.1 Reporting and payment of wages withholding and social taxes
Commentary

1.3.1 Reporting and payment of wages withholding and social taxes


United States

The commentary on key reporting requirements and deadlines is segmented under:

  1. Ìý

    •ÌýÌýÌýÌý reporting and payment of wages withholding and social taxes, 1.3.1

  2. Ìý

    •ÌýÌýÌýÌý payment of Federal Unemployment Taxes (FUTA), 1.3.2

  3. Ìý

    •ÌýÌýÌýÌý how to make payment of tax, 1.3.3

  4. Ìý

    •ÌýÌýÌýÌý Form W-2 and Form W-3 filings to report wages and wage withholdings, 1.3.4

Note that there may also be some State-specific reporting requirements. For example, California Pay Data Reporting is required annually, which also includes details of remote workers.

1.3.1ÌýÌýÌýÌý Reporting and payment of wages withholding and social taxes

Employers who have paid wages subject to employment taxes are required to report these wages and withholdings to the IRS on a quarterly

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