Whether you are starting a new business or are an existing employer, our goal is to help you find the resources and information that you need to succeed. Generally, a business becomes subject to State payroll taxes upon paying wages over $100 in a calendar quarter to one or more employees. Wages consist of compensation for services performed, including cash payments, commissions, bonuses, and the reasonable cash value of noncash payments (like meals and lodging) for services. Once subject, an employer must complete and submit a registration form to the State within 15 days.
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