1. business and industrial
2. business operations
3. human resources
4. payroll services

Presented Wednesday, February 19, 2014
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©The Payroll Advisor, 2014
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RCH Credit
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Once approved, to earn RCH, you must
Stay on the webinar for the full 60 minutes
Be watching the webinar using your unique URL
Certificates delivered electronically, to email
address with which you registered
Certificates delivered no later than March 19th
©The Payroll Advisor, 2014
About the Speaker
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Vicki M. Lambert, CPP, is President and Academic Director of Vicki M.
Lambert, LLC, a firm specializing in payroll education and training. Known
as “The Payroll Advisor,” Ms. Lambert is Founder and Director of
www.thepayrolladvisor.com, a website that provides unique and expert
services for anyone dealing with the complexities and technicalities of the
payroll process.
As an adjunct faculty member at Brandman University, Ms. Lambert is the
creator and instructor for the Practical Payroll Online payroll training
program, which is approved by the APA for recertification credits.
Topics We Will Cover Today…
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What’s new for 2014
Line by line review of the form
Tips for completing the Schedule
B
Tips for balancing and
reconciling the forms
Due dates
Penalties
Correcting the form
©The Payroll Advisor, 2014
Purpose of Form 941
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The IRS Form 941 was created to report and
reconcile the payments made to the IRS for the
income tax and FICA taxes during a quarter
period.
The Form 941 requires that the employer
calculate the amount of tax due, and then
demonstrate that the payment for the tax
liability was made on time.
©The Payroll Advisor, 2014
Who Should Complete
the Form
7
Each quarter, all employers who pay wages subject
to income tax withholding (including withholding
on sick pay and supplemental unemployment
benefits) or Social Security and Medicare taxes
must file Form 941, Employer's Quarterly Federal
Tax Return, by the last day of the month that
follows the end of the quarter.
©The Payroll Advisor, 2014
Exceptions to Filing
Form 941
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Seasonal employers who no longer file for quarters when they regularly
have no tax liability because they have paid no wages.
Household Employers Reporting Social Security And Medicare Taxes
and/or Withheld Income Tax.
Employers Reporting Wages For Employees In American Samoa, Guam,
The Commonwealth Of The Northern Mariana Islands, The U.S. Virgin
Islands, Or Puerto Rico.
Agricultural Employers Reporting Social Security, Medicare, And
Withheld Income Taxes.
Smaller employers designated by the IRS.
©The Payroll Advisor, 2014
Penalties
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For each whole or part month a return is not filed when
required, there is a failure-to-file penalty of 5% of the unpaid
tax due with that return. The maximum penalty is 25% of the
tax due.
Also, for each whole or part month the tax is paid late a failureto-pay penalty of 0.5% per month of the amount of tax
generally applies.
Reduced to 0.25% per month if installment agreement is in
effect--must have filed their return on or before the due date of
the return to qualify for the reduced penalty.
The maximum for this penalty is also 25% of the tax due. The
penalties will not be charged if there is a reasonable cause for
failing to file or pay.
If both penalties apply an any month, the failure-to-file penalty
is reduced by the amount of the failure-to-pay penalty
©The Payroll Advisor, 2014
Penalties
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Use of a reporting agent or
other third-party payroll
service provider does not
relieve an employer of the
responsibility to ensure
that tax returns are filed
and all taxes are paid or
deposited correctly and on
time.
©The Payroll Advisor, 2014
Where and When to
File Form 941
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Employers should file starting with the first
quarter in which they are required to withhold
income tax or pay wages subject to Social
Security and Medicare taxes.
©The Payroll Advisor, 2014
Where and When to File
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Quarter
Ending
Due Date
Jan.-Feb.-Mar.
March 31
April 30
Apr.-May-June
June 30
July 31
July-Aug.-Sept.
Sept. 30
Oct. 31
Oct.-Nov.-Dec.
Dec. 31
Jan. 31
©The Payroll Advisor, 2014
Where and When to File
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If an employer made deposits on time in full payment of
the taxes for a quarter, the employer has 10 more days
after the above due date to file.
The return will be considered timely filed if it is properly
addressed and mailed first class or sent by an IRS
designated delivery service on or before the due date.
See Circular E for more information on IRS designated
delivery services.
If the due date for filing a return falls on a Saturday,
Sunday, or legal holiday, then the return may be filed on
the next business day.
©The Payroll Advisor, 2014
Where to File Form 941
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Depends on which state employer is located in and
whether or not a payment is included with the form.
For example Georgia employers without a payment
would file report at:
◦

Department of the Treasury
Internal Revenue Service
Cincinnati, OH
45999-0005
But with a payment would file at:
◦
Internal Revenue Service
P.O. Box 804522
Cincinnati, OH
45280-4522
©The Payroll Advisor, 2014
Filing the Form 941
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Two electronic methods:
The 941 e-file program
Electronic Filing by reporting agents (your
payroll processor)
Can file paper form as well
©The Payroll Advisor, 2014
Completing the Form 941
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Next series of slides will cover a step by step for
completing the Form 941.
But first the basics:
Use 12-point Courier font (if possible) for all
entries if you are typing or using a computer to
fill out your form.
Omit dollar signs and decimal points. Commas
are optional. (Report dollars to the left of the
preprinted decimal point and cents to the right
of it.)
©The Payroll Advisor, 2014
Completing the Form 941
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Leave blank any data field (except lines 1, 2 and
10) with a value of zero.
Enter negative amounts with a minus sign if
possible otherwise use parentheses.
Enter your name and EIN on all pages and
attachments. (Filers using the IRSpreaddressed Form 941 are not required to
enter their name and EIN on page 2.)
Form on IRS website can be completed and
saved online.
©The Payroll Advisor, 2014
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©The Payroll Advisor, 2014
Form 941 for 2014
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Added:
• Foreign country
name
• Foreign
province/county
• Foreign postal code
©The Payroll Advisor, 2014
Form 941 for 2014-Line 11 Change
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2013
2014
Line 11 now lists the 941-X and 944-X for PR
©The Payroll Advisor, 2014
Form 941 for 2014-Lines 12 & 13
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2013
2014
• Lines 12a, 12b are gone
• Line 12 is now balance due
• Line 13 is now for overpayments
©The Payroll Advisor, 2014
Form 941 for 2014
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2013
What were
lines 14,
15 & 16 in
2013
2014
Are Now
Lines 12,
13 & 14
2014
©The Payroll Advisor, 2014
Form 941 for 2014
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2013
What were
Part 3
lines 17 &
18 in 2013
Are Now
Lines 15 &
16 in 2014
2014
©The Payroll Advisor, 2014
Our First Polling Question
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
Before we continue our
discussion let’s take our first
polling question of the day…
©2014 The Payroll Advisor
Top of Form
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Make sure you have the
right version
©The Payroll Advisor, 2014
This is marked each
quarter as
appropriate
Part 1 Lines 1, 2, 3 & 4
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This is the
number of
employees for
the quarter
This is the
federal income
taxable wages
for the quarter
©The Payroll Advisor, 2014
This is the total FIT
withheld from the
employees for the
quarter
Lines 5 a-e: Calculating FICA
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Additional Medicare Taxable Wages and
Withholding is line 5d
SS wages
for quarter
Medicare
wages for
quarter
Do the
math
Both employee
and employer
rates are used
Add the SS
and Medicare
amounts
together
©The Payroll Advisor, 2014
Line 5f
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Enter the tax due from a Section 3121(q) Notice and Demand on this line.
This notice will advise the employer the amount of tips received by
employees who either failed to report or underreported tips to the employer
as determined by the IRS. Employers are not liable for the employer share of
FICA taxes until the Notice and Demand is received. Do not wait to deposit
taxes until the Form 941 is due unless the employer normally makes their tax
deposit with the Form 941.
Deposit the tax within the normal deposit schedule for the employer.
©The Payroll Advisor, 2014
Line 6: Total taxes before adjustments
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Add the total federal income tax withheld from wages, tips, and other
compensation (line 3) and the total social security and Medicare
taxes before adjustments (line 5d) plus line 5e if needed
The math: line 3 + line 5e + line 5f = Line 6
©The Payroll Advisor, 2014
Before Doing Line 7…Stop and Do the
Schedule B…
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The small difference between your payroll totals
for FICA and your calculated totals for FICA are
known by the IRS as “fractions-of-cents
adjustments
The amounts on the Schedule B are not
adjustable. These are the amounts of the actual
liability. The Form 941 is calculated so it can be
adjusted. Complete the Schedule B and compare
to the Form 941. Adjust on line 7…
©The Payroll Advisor, 2014
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©The Payroll Advisor, 2014
Balancing to the Penny…
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The amounts on the Form
941 and the Schedule B
must balance to the penny
No rounding
Close enough won’t get it
©The Payroll Advisor, 2014
Adjustments on Line 7
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There will always be adjustments for line 7
When you calculate the FICA taxes payroll by payroll you will arrive
at a different answer than when you calculate the taxes as one lump
sum times the rate. There will always be penny differences. This is
what fractions of cents is for. From $0.01 to $1.00 is usually normal.
©The Payroll Advisor, 2014
Line 8…
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Line 8 is used for adjusting FICA for third party sick pay Enter the
adjustment for the employee share of social security and Medicare
taxes that were withheld and deposited by the third-party sick pay
payer. These wages are included on lines 5a and 5c. Third party sick
payer will enter the adjustment for any employer share of these
taxes required to be paid by the employer.
Example: Paul’s Plumbing, Inc. included taxes of $2,000 for thirdparty sick pay on lines 5a and 5c columns 2. However the Acme
Insurance, the company’s third-party sick pay provider withheld
and paid the employee’s share of these taxes totaling $1,000. Paul’s
Plumbing, Inc. is entitled to a negative $1,000 sick pay adjustment
on line 8.
©The Payroll Advisor, 2014
Line 9
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Enter adjustments for:
 Any uncollected employee share of social security and Medicare
taxes on tips and the uncollected employee share of social security
and Medicare taxes on group-term life insurance premiums paid for
former employees.

If by the 10th of the month after the month the employee’s report on
tips is received if you don’t have enough funds to withhold the
employee share of social security you are no longer required to
collect it. Report the entire amount of these tips on lines 5b and 5c.
Include negative adjustment on line 9 for the total uncollected
employee share of social security and Medicare taxes.
©The Payroll Advisor, 2014
Example: Group Term
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Paul’s Plumbing, Inc. paid group term life insurance
premiums for policies in excess of $50,000 for
former employees. Paul’s Plumbing, Inc. must
include the employee share of these taxes on line 5a
and 5c columns 2. The former employees’ share of
the taxes amounts to $200. The former employees
must pay their own share of the social security and
Medicare taxes. Therefore Paul’s Plumbing, Inc. is
entitled to a negative $200 adjustment on line 9.
©The Payroll Advisor, 2014
Line 10: Total Taxes After Adjustment
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Add lines 6e through 9 together. This amount should match
your deposits. Unless an error is actually made on the
deposits. To match your deposits is the goal of lines 6-9 and
why you do the adjustments--10 will match exactly.
©The Payroll Advisor, 2014
Line 11 Total Deposits
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This is the amount you actually paid in tax deposits throughout the
quarter. Again this is why you adjust lines 7-9 to this figure.
©The Payroll Advisor, 2014
Lines 12 and 13
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If you made an error and over-deposited or under-deposited what
was due in taxes for the quarter, this is where it will show. Once
again no fractions of cents should be here. Use Line 7 to adjust for
that.
©The Payroll Advisor, 2014
©The Payroll
Advisor, 2014
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Our Second Polling Question
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Before we continue on with our
webinar let’s do our second polling
question of the day focusing on
adjustments on the Form 941
©2014 The Payroll Advisor
Part 2 Line 14
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Monthly depositor
If you are a monthly depositor you will fill in that section. If you
are semiweekly you will do a schedule B.
©The Payroll Advisor, 2014
Part 3 Lines 15 & 16
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If it applies complete it , if not leave it
blank
©The Payroll Advisor, 2014
Part 4 Third-Party Designee
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Payroll person
The person who signs the form is the one who the IRS will speak to. If
the payroll clerk needs to contact the IRS then the name goes here.
©The Payroll Advisor, 2014
Part 5 Sign Here
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Needs to be signed by someone who is authorized for
the company such as controller, VP of Finance, or
President. Listed on the Form SS-4 for example.
©The Payroll Advisor, 2014
Schedule B
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If you are a semiweekly
depositor you will need to
complete a Schedule B to
accompany your Form 941.
Schedule B will list the dates
of your payroll liabilities or
paydays and the amount of
the taxes that were due.
©The Payroll Advisor, 2014
Total
taxes
for
each
payroll
Total
taxes or
liability
for
each
month
Total of
the 3
months
for the
quarter
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©The Payroll Advisor, 2014
Completing the Schedule B
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Add the employee FIT and FICA together along with the
matching employer FICA and put that on the form for each
payroll of the month. Do it for all three months
©The Payroll Advisor, 2014
Completing Schedule B
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Put the totals in the tax liability
for each month. Then put in the
total liability for the quarter.
This figure matches the line 10
on the Form 941 and should
match the deposits on line 11 of
the Form 941 if no errors have
been made
©The Payroll Advisor, 2014
Other Forms for Other Employers
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There are several other types of Forms 941 in the
series
 Form 941M
 Form 941PR
 Form 941SS
 Form 943
 Form 944
©The Payroll Advisor, 2014
Form 941M
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This form is not for general public use. An
employer would file Form 941-M on a monthly
basis when required by an IRS compliance
representative to report income taxes withheld,
social security taxes, and Medicare taxes.
The Form 941M should be filed directly with an
IRS compliance representative.
The IRS may require monthly returns on this form
and payments of tax from any employer who has
not complied with the requirements for the filing
of returns or the paying or depositing of taxes
reported on quarterly returns.
©The Payroll Advisor, 2014
Form 941PR and 941SS
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Used by employers who have employees in Puerto Rico or other
commonwealths outside the United States.
Employers that pay wages to workers located in Puerto Rico must use
Form 941PR, “Employer's Quarterly Federal Tax Return for Puerto Rico,”
to report the wages and employment taxes withheld.
The deposit and reporting requirements imposed on an employer that
must file Form 941-PR are similar to those of Form 941. The form on
the IRS website is in Spanish, but English versions are available from
the Government of Puerto Rico.
Employers would use Form 941-SS if their principal place of business is
in American Samoa, Guam, the Commonwealth of the Northern
Mariana Islands, or the U.S. Virgin Islands, or if they have employees
who are subject to income tax withholding for these jurisdictions.
©The Payroll Advisor, 2014
Form 943
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Form 943, “Employer's Annual Tax Return for
Agricultural Employees,” must be filed every
calendar year to report the employer and
employee portions of FICA taxes on wages paid to
agricultural employees.
This requirement is imposed if the wages paid to
the agricultural employee exceed a “cash pay”
test.
Form 943 is also used to report taxes on wages of
domestic employees who work in a private home
on a farm operated for profit.
©The Payroll Advisor, 2014
Form 944
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Form 944, Employer's ANNUAL Federal Tax Return,
is designed so the smallest employers (those
whose annual liability for social security, Medicare,
and withheld federal income taxes is $1,000 or
less) will file and pay these taxes only once a year
instead of every quarter. The form was new for
calendar year 2006. Generally, the annual Form
944 is due January 31.
©The Payroll Advisor, 2014
Correction Form—Form 941X
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IRS introduced 941X Form in
2009
Stand alone forms do not attach
to 941
Discontinue using Form 941c as
of Dec 31, 2008.
Use corresponding 94X series
for Forms 941, 943, 944, 945,
and CT-1
Latest version April, 2013
Revised version pending April,
2014
©The Payroll Advisor, 2014
©The Payroll Advisor, 2014
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Purpose
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Use Form 941-X to correct:
 Wages, tips, and other compensation;
 Income tax withheld from wages, tips, and other
 compensation;
 Taxable social security wages;
 Taxable social security tips;
 Taxable Medicare wages and tips;
 Taxable wages and tips subject to Additional
Medicare Tax withholding;
©The Payroll Advisor, 2014
Purpose
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Advance earned income credit (EIC) payments made to
employees (for quarters ending before January 1, 2011);
Credits for COBRA premium assistance payments;
Credits for qualified employer's share of social security
tax on wages/tips paid to qualified employees March 19–
31, 2010 (second quarter 2010 only); and
Exemptions for qualified employer's share of social
security tax on wages/tips paid to qualified employees
(for quarters ending after March 31, 2010, and before
January 1, 2011).
©The Payroll Advisor, 2014
General Filing Rules
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Do not use Form 941-X to correct other forms
such as 944 or 945—use that form’s version such
as 944-X or 945-X
Report the correction of underreported and overreported amounts for the same tax period on a
single Form 941-X
Exception: If requesting a refund or abatement
©The Payroll Advisor, 2014
Due Dates
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The due date for filing depends on two factors
When the error is discovered
 If the employer underreported or over-reported tax
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The process used depends on when the Form
941-X is filed
There is a 90 day period of limitations
If any due date falls on a Saturday, Sunday or
legal holiday, the form may be filed on the next
business day
©The Payroll Advisor, 2014
Due Date—Underreported Tax
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If correcting underreported tax the form must be
filed by the due date of the return for the period in
which the error was discovered and must pay the
amount owed by the time of filing
If the error is discovered in
Form 941-X is due
1. January, February, March
April 30
2. April, May, June
July 31
3. July, August, September
October 31
4. October, November, December
January 31
The dates shown in this table apply only to corrections of underreported amounts.
©The Payroll Advisor, 2014
Due Date Over-reported Taxes
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For over-reported taxes there are two choices:
 Credit: If you choose to apply the credit to a Form
941 file the Form 941-X soon after the error is
discovered but more than 90 days before the
period of limitations on the credit or refund for
the Form 941 expires
 Claim: if you choose to file a claim must do so
before the period of limitations on credit or
refund expires for Form 941
©The Payroll Advisor, 2014
Completing the Form
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It is a five-section form plus the employer
information area
25 lines are available for completion
Part 1– Selecting the Process lines 1 and 2
Part 2: The Certifications Lines 3 - 5
Part 3: Corrections Lines 6 – 22
Part 4: Explanations of corrections Lines 23 – 25
Part 5: Signature
©The Payroll Advisor, 2014
Completing the Form
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All of the information concerning the employer
must be provided
In Part 1 one box (but not both) must be checked
Part 2 the box on line 3 must be checked and any
applicable boxes on line 4 and 5
Part 3: if any line does not apply leave it blank
Show negative amounts or reductions with minus
sign (-) and positive amounts to show additional
tax
©The Payroll Advisor, 2014
Final Polling Question of the Day
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Let’s pause before we finish
discussing the Form 941-X
to take our final polling
question of the day…
©2014 The Payroll Advisor
Info Area
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Enter the EIN, name and
address of the employer
Also enter on the top of
pages 2 and 3 and any
attachments
If the address has
changed enter the new
address and the IRS will
update the records
©The Payroll Advisor, 2014
Info Area
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Indicate the return being
corrected
Check the appropriate box for
the one quarter being
corrected
Enter the calendar year of the
Form 941 being corrected
Enter the date the error is
discovered
©The Payroll Advisor, 2014
Part 1: Select ONLY one process
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Because Form 941-X may be used to file either
an adjusted employment tax return or a claim
for refund or abatement one box must be
checked in Part 1
Do not check both boxes
©The Payroll Advisor, 2014
Part 1: Select ONLY one process
69
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Check the box on line 1 if correcting
underreported amounts or over-reported
amounts and the adjustment process will be
used to correct the errors
Box 1 must be checked if correcting both
underreported and over-reported amounts
X
©The Payroll Advisor, 2014
Part 1: Select ONLY one process
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Any negative amount on line 22 will be applied as
a credit (tax deposit) to the Form 941 for the
period in which the form is being filed
X
©The Payroll Advisor, 2014
Part 1: Select ONLY one process
71


Check the box on line 2 to use the claim process if
correcting over-reported amounts only and
claiming a refund or abatement for the negative
amount (credit) shown on line 22
Do not check this box if correcting any
underreported amounts on the form
X
©The Payroll Advisor, 2014
Part 2: Complete the certifications
72
©The Payroll Advisor, 2014
Part 3: Enter the Corrections for this
Quarter
73
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
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


This is where the corrections are entered
Enter all the amounts for all of the employees not
just the amounts being corrected
Enter both over-reported amounts and underreported amounts—explain the details on line 25
Column 1 is the total corrected amount
Column 2 is the amount originally reported
Column 3 is the difference between the two
Column 4 is the tax correction
©The Payroll Advisor, 2014
Part 4: Line 24
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Were any workers reclassified? This box is checked
©The Payroll Advisor, 2014
Part 4: Line 25
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
You must explain all corrections made
And no “made an error” will no longer work
Must give details including all the facts relied
upon to support each correction entered on lines
6 – 20d
Attach additional sheets if more space is needed
Must describe the events that caused the
overpayment or underpayment
©The Payroll Advisor, 2014
Part 4: Line 25
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

Cannot just use “social security was overstated”
Provide the following for each correction:
Form 941-X line number(s) affected
 Date error was discovered
 Difference (amount of error)
 Cause of the error

©The Payroll Advisor, 2014
Part 4: Line 25--Example
77
The $1,000 difference shown in column 3 on lines 6, 8, and 10 was discovered on May 16,
2013, during an internal payroll audit. We discovered that we included $1,000 of wages for
one of our employees twice. This correction removes the reported wages that were never
paid
©The Payroll Advisor, 2014
And Finally You Must Sign
78
©The Payroll Advisor, 2014
Reconciling Form 941
79




Quarterly to the payroll
records
Quarterly to the Form W2 files
Annually to the payroll
records
Annually to the Form W-2
prior to filing with the
SSA
©The Payroll Advisor, 2014
SSA Reconciliation Points
80
Compare the amounts to be reported to SSA on Form W-3
to the sum of the amounts you reported to IRS on Forms
941, 943, 944, or Schedule H for the tax year. The following
amounts on the IRS and SSA report should match:
Item
W-2
Block
941
Line
944
Line
Social Security Wages
3
5a
4a
Social Security Tips
7
5b
4b
Medicare Wages/Tips
5
5c
4c
Additional Medicare
Wages/Tips
5
5d
4d
Federal Income Tax Withheld
2
3
2
©The Payroll Advisor, 2014
Reconciliation of Form 941 to Form W-2
81
Lines on Form 941
2—Total Wages and tips and
other compensation
3—Total income tax withheld
from wages, tips and other
compensation
5a – Taxable Social Security
wages column 1
5a column 2
T
o
T
o
T
o
T
o
T
o
Boxes on Form W-2
1—Wages, tips other
compensation
2–Federal income tax withheld
3—Social security wages
4 – Social security tax withheld
5c –Taxable Medicare wages
and tips column 1
5d—Taxable wages & tips
subject to Additional Medicare
Tax withholding
5c & 5d column 2 combined
©The Payroll Advisor, 2014
T
o
5 – Medicare wages and tips
T
o
6 – Medicare tax withheld
©The Payroll Advisor, 2014
82
83
©The Payroll Advisor, 2014
Handling IRS Notices
84



Any correspondence from IRS is an IRS Notice.
Always respond in writing—never call unless
you have a “friend” at the IRS.
State the problem, state the findings, state the
solution, request the penalties and interest be
removed.
©The Payroll Advisor, 2014
Tips for Dealing With the IRS
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Always be courteous
Give them three chances—
no more and no less
Send the same letter every
time
6 weeks at a time
Always ask for a “freeze”
on your account
©The Payroll Advisor, 2014
What We Covered Today…
86
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What’s new for 2014
Line by line review of the
form
Tips for completing the
Schedule B
Tips for balancing and
reconciling the forms
Due dates
Penalties
Correcting the form
©The Payroll Advisor, 2014
Are There Any Questions?
87
©The Payroll Advisor, 2014
How Can Ascentis Help Me?
88
Relax with Ascentis Tax Service
 Convenient and cost-effective solution for managing your
payroll taxes
 Never pay another payroll tax penalty again for late filing
 Compliant with the Electronic Federal Tax Payment System
(EFTPS) for all tax payments
 Electronic filing of your monthly and quarterly tax returns
 Ascentis stays up-to-date on all the tax law changes so you don’t
have to
 Knowledgeable tax operations staff available to answer
questions and help avoid problems
 Eliminate the hassle of year-end preparation and filing of W-2s
and 1099s
 Customized and detailed tax summary statements
RCH Credit
89
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Once approved, to earn RCH, you must
Stay on the webinar for the full 60 minutes
Be watching the webinar using your unique URL
Certificates delivered electronically, to email
address with which you registered
Certificates delivered no later than March 19th
©The Payroll Advisor, 2014
Download Slides? Watch again?
90
©The Payroll Advisor, 2014
On-Demand Webinars?
91
The ABC’s of Payroll Frequencies
Form 941: All You Need to Know
Going Paperless in Payroll
Handling Unclaimed Wages
Travel Pay
Fringe Benefits
Third Party Sick Pay
And many more
Watch from anywhere, at anytime,
at no cost to you!
©The Payroll Advisor, 2014
Contact Us
92
[email protected]
www.ascentis.com
800.229.2713
©The Payroll Advisor, 2014