United States
American payroll, federal and state
For American businesses: federal withholding under IRS Publication 15-T including the multiple-jobs schedules, Social Security, Medicare and Additional Medicare, FUTA and SUTA, state withholding, and W-2s with an EFW2 file.
Federal withholding
Publication 15-T, including the multiple-jobs schedules and the W-4 as it has been since 2020.
FICA
Social Security to the wage base, Medicare, and Additional Medicare over the threshold.
FUTA and SUTA
Employer unemployment taxes, federal and state.
W-2 and W-3
An EFW2 file for the Social Security Administration.
What it does not do yet: American and Canadian payrolls are separate businesses and cannot be mixed. 1099-NEC is a slip and report, not an IRS e-file.
Frequently asked questions
Can one business pay people in both countries?
No. Run each country as its own business in SeroPayroll; each carries its own filings.