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Are you an employer? Or are you a Sole Proprietors/Independent Contractors/Self-Employed Individual?
Included Payroll Cost for Employers
The sum of payments of any compensation with respect to employees that is a:
- salary, wage, commission, or similar compensation;
- payment of cash tip or equivalent;
- payment for vacation, parental, family, medical, or sick leave
- allowance for dismissal or separation
- payment required for the provisions of group health care benefits, including insurance premiums
- payment of any retirement benefit
- payment of state or local tax assessed on the compensation of the employee
Included Payroll Costs for Sole Proprietors, Independent Contractors, and Self-Employed Individuals
The sum of payments of any compensation to or income of a sole proprietor or independent contractor that is a:
- net earnings from self-employment, or
- similar compensation
and that is in an amount that is not more than $100,000 in one year, as pro-rated for the covered period.