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TAX AND TOPIC LETTER NO. 15When an Employer Pays for Member Past Service
or ERA Costs
This letter is for informational purposes only and should not be construed as tax advice. Should you have
any
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What is when an employer pays?
When an employer pays refers to the time at which an employer disburses wages or salaries to their employees.
Who is required to file when an employer pays?
Employers are required to file when an employer pays for reporting purposes.
How to fill out when an employer pays?
When filling out when an employer pays, employers need to accurately report the wages or salaries paid to employees during a specific period.
What is the purpose of when an employer pays?
The purpose of when an employer pays is to ensure that accurate and timely wage information is reported to relevant authorities.
What information must be reported on when an employer pays?
Information such as employee details, wage amounts, and payment dates must be reported on when an employer pays.
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