If extra bonus, vacation or other payroll runs are required near year-end, please notify your Payroll Service Representative well in advance for scheduling purposes and to insure that your payroll is properly year-ended.

For Bonus checks - please consider how you would like federal withholding calculated and if you wish any deductions other than taxes to be withheld. For federal withholding you may want normal calculations, 25% for supplementary wage payments, or some other percent.

Net Bonus Checks - you may specify bonus checks to be any net amount, for example, $100.00. A D Computer's payroll system will automatically calculate the gross and taxes. Ask your Payroll Service Representative for further information.

For tax filers - extra payroll runs must be processed by A D Computer at least one (1) day prior to the check date, or Payroll Tax Filing Services, Inc. cannot accept responsibility for timely deposits.

In order to avoid additional expense for re-runs to add year-end data to your payroll, NOW is the time to prepare for your year-end. Please determine if any of the following applies to your employees:

• COBRA premium assistance payments must be entered by the last payroll of the year
• Year- end bonuses
• Fringe benefits - e.g. personal use of company car
• Excess cost of group term life insurance
• Third party sick pay
• PS 58 costs
• Moving expense reimbursements
• Allocated tips if allocation is calculated by you
• Dependent care benefits if company paid. (Dependent care as part of a flex plan will be automatically included by A D Computer)
• Employee business expenses reimbursed using a per diem or mileage allowance in excess of the allowable IRS amounts
• Health insurance premiums paid by an S Corporation on behalf of 2% shareholder employees
• Employer contributions to an Archer MSA (Medical Savings Account) or to an HSA (Health Savings Account)
• Adoption benefits
• 20% excise tax on excess golden parachute payments
• Income from the exercise of nonstatutory stock options
• Deferrals and income under a section 409A nonqualified deferred compensation plan
• Other company paid benefits that should be reflected on your W-2's

We suggest that you review this list with your accountant PRIOR to year-end.

You must provide us with all data that is to be included in the current year by the time we run your year-end payroll. ***PLEASE NOTE: If we have to add these figures after your year-end payroll, there will be additional charges.***

Is Your Company Structure Changing for the new year?
Many companies wait until the new year to change their company structure (example: becoming incorporated, a sole proprietorship or a partnership).

Please notify us immediately if you are changing your company structure. A D Computer needs at least three (3) to four (4) weeks notice to assure an uninterrupted transition.