Contribution Report Details

The Contribution Report Details page is used to file your Contribution Report.  If you chose the option to file Both Contribution and Wage Reports on the Quarterly Reporting Options page, the Total Gross Wages and Total Taxable Wages will be populated with the data you entered on the Wage Report Details page.

If you chose the option to file a Contribution Report Only, you will have to enter the Total Gross Wages and Total Taxable Wages for the quarter.

Total Gross Wages is defined as:  All salaries, bonuses, commissions, or other forms of remuneration paid during the quarter to all employees engaged in covered employment.  This amount must agree with the Total Gross Wages reported on your Wage Report for the same quarter.

Beginning in 2011, taxable wages are defined as the first nine thousand five hundred dollars ($9,500.00) of the gross wages paid in a calendar year to an individual by the company (or a predecessor). Prior to 2011, taxable wages are defined as the first seven thousand dollars ($7,000.00) of the gross wages paid in a calendar year to an individual by the company (or a predecessor).  For example, an individual is employed from January 1, 2011 thru December 31, 2011 and is paid $4,000.00 in each of four calendar quarters for a total of $16,000.00.  For the first two quarters all wages ($4,000.00 in each quarter)are taxable.  However, in the third quarter, only $1,500.00 is taxable.  In the fourth quarter, none of the wages are taxable.

You also have to enter the number of Covered Employees as of the 12th of the Month.  This is the number of employees who received pay for any part of the payroll period that includes the 12th day of each month of the quarter.

Click on “Next” to continue the process.