You must report all wages you pay to your employees on your quarterly report, but you only pay taxes on wages you pay each employee up to and including the taxable wage base. The taxable wage base is listed in the upper left hand corner of the quarterly report form and may change from year to year. Any wages you pay an employee over the taxable wage base are considered excess wages.
Get Help from an Experienced Employment Law Attorney
Have you been discriminated against by a potential or current employer -- as a job applicant or current employee? To best protect your legal rights you should discuss your situation with an employment lawyer. Meet with a local employment attorney sooner rather than later to protect your rights.