Step 1: Register as an Employer

  • 1. Register as an Employer
  • 2. Get Your Information in Order
  • 3. Register a Payroll Tax Account
  • 4. Report New Employees
  • 5. Make Payroll Tax Payments
  • 6. File Tax Returns and Wage Reports
  • 7. Provide Required Notices

You must register as an employer within 15 days if you:

Own a business and:

  • Hire employees, and
  • Pay more than $100 in wages in a calendar quarter

Employ household workers and:

  • Hire household employees, and
  • Pay $750 or more in cash wages in a calendar quarter

What Counts as Wages?

Wages include:

  • Checks
  • Cash
  • Electronic payments
  • Payment app payments
  • The cash value of noncash payments, such as meals and lodging

Cash wages include payments made by check, cash, electronic payment, or payment app. Do not include noncash wages, such as meals and lodging, when determining whether you have reached the $750 threshold.

Questions about Wages? See Wages Overview for more information. 

Back to Employer Payroll Tax Resources Go to Step 2