Employee count examples for 94x and state unemployment (SUTA) forms

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Our Support department is closed on Friday, April 28th for a company event. However, limited Accounting CS phone support is available on that date from 9 AM - 5 PM ET due to the approaching deadline for quarterly payroll tax forms.

Links to our most popular payroll tax processing topics are available in the Alerts and notices section on the right side of most pages.

For payroll compliance (annually licensed)

The application handles the employee count for 941 forms and state unemployment (SUTA) forms differently depending on whether or not the Calculate month 1-3 employee count on payroll tax forms based on active employee status checkbox is marked in the Payroll Information tab of the Setup > Clients screen.  This topic explains each method, and gives examples for the default method.

Using the payroll period and check date to determine the count

By default, with the checkbox not marked, the application uses the following criteria to determine if an employee is counted for the quarter being processed.

Examples


Period begin Period end Check date Included? Reason

01/11

01/24

02/01

SUTA - Yes

Included for 1st quarter (January employee count), because the payroll period encompasses 01/12 and the check date is within the quarter.

94x - No

Not included for 1st quarter, because the payroll period does not encompass 3/12.

03/11

03/24

03/31

SUTA - Yes

Included for 1st quarter (March employee count), because the check date is in March and the payroll period encompasses 03/12.

94x - Yes

Included for 1st quarter, because the payroll period encompasses 3/12 and the check date is within the quarter.

03/01

03/15

02/28

SUTA - Yes

Included for 1st quarter (March employee count), because the payroll period encompasses 03/12 and the check date is within the quarter.

94x - Yes

Included in 1st quarter, because the payroll period encompasses 3/12 and the check date is within the quarter.

03/11

03/24

04/01

SUTA - No

Not included in 1st quarter (March employee count), because the check date is not in the same quarter. 
Not included in 2nd quarter (April employee count), because the payroll period encompasses the 12th of a different quarter.

94x - No

Not included in 1st quarter (March employee count), because the check date is in the second quarter.
Not included in the 2nd quarter (April employee count), because although the check date is in the second quarter, the payroll period does not encompass 6/12.

01/25

02/07

02/20

SUTA - No

Not included in 1st quarter (January employee count), because the payroll period doesn’t encompass 01/12.
Not included in 1st quarter (February employee count), because the payroll period doesn’t encompass 02/12.

94x - No

Not included in 1st quarter (February employee count), because the payroll period doesn’t encompass 3/12.

Using the employee status to determine the count

When the Calculate month 1-3 employee count on payroll tax forms based on active employee status checkbox is marked in the Payroll Information tab of the Setup > Clients screen, the application uses the following criteria to determine if an employee is counted for the quarter being processed.

Note: The application uses the employees' hire dates and inactive dates to determine their active or inactive status when determining the count.

Related topics

Actions > Process Payroll Tax Forms screen

94x forms, overview

E-filing state and local forms

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