Employer-Obligations

Business Number
What a Business Number means in Canadian payroll and why it matters to payroll registration and reporting.
EFTPS
What EFTPS means in U.S. payroll, why it matters to payroll tax deposits, and how it fits employer payroll workflow.
Employer Contribution
What an employer contribution means in payroll, why it matters to employer-side payroll cost, and how it differs from employee deductions.
Employer Identification Number
What an Employer Identification Number means in U.S. payroll and why it matters to payroll tax filing and payment workflows.
Employer Obligations
Terms for the employer side of payroll: registration, remittance, reporting, recordkeeping, classification, and payment duties.
Employer Payroll Tax
What employer payroll tax means, how it differs from employee withholding, and where it appears in payroll workflow.
Final Paycheck
What a final paycheck means in payroll, why it needs special handling, and how it differs from an ordinary payroll run.
FUTA
What FUTA means in U.S. payroll, why it matters to employers, and how it differs from employee paycheck withholding.
Payroll Filing
What payroll filing means, why it matters after payroll runs, and how it differs from payroll payment or payroll calculation.
Payroll Funding
What payroll funding means, how it fits into payroll operations, and why it matters before pay is released.
Payroll Liability
What payroll liability means, how it arises in payroll, and why employers track it after each payroll run.
Payroll Program Account
What a payroll program account means in Canadian payroll and why it matters to employer reporting and remittance.
Payroll Remittance
What payroll remittance means, how it fits into employer payroll duties, and why it follows the payroll run rather than replacing it.
Payroll Tax Deposit
What a payroll tax deposit means, why it matters to employers, and how it differs from payroll filing.
Payroll Tax Deposit Schedule
What a payroll tax deposit schedule means in U.S. payroll and why it matters after payroll creates tax liabilities.
Remitter Type
What remitter type means in Canadian payroll and why it matters to payroll remittance workflow.
SUTA
What SUTA means in U.S. payroll, why it matters to employers, and how it differs from employee paycheck withholding.