Employer Obligations

This section explains the language of employer payroll responsibility: registration, remittance, recordkeeping, deadlines, and reporting duties.

Use it when the term mainly matters to the employer, payroll administrator, or small business operator.

Current pages:

• Payroll Liability explains the payroll amounts the employer still owes after the run creates them.
• Payroll Remittance explains the employer’s follow-up step of sending payroll-related amounts out.
• Payroll Filing explains the employer-side reporting step that follows payroll activity.
• Payroll Tax Deposit explains the employer-side payment step for payroll-tax obligations.

In this section

• Payroll Filing
  What payroll filing means, why it matters after payroll runs, and how it differs from payroll payment or payroll calculation.
• Payroll Liability
  What payroll liability means, how it arises in payroll, and why employers track it after each payroll run.
• Payroll Remittance
  Employer step of sending withheld and owed payroll amounts to the proper agency or destination.
• Payroll Tax Deposit
  What a payroll tax deposit means, why it matters to employers, and how it differs from payroll filing.