Expatries Network
United States

Running payroll in United States

A payslip drawn up in United States is issued in USD, in the language and in the form that local law requires. The question is not whether your software can produce a payslip: it is who, on the ground, stands behind what it contains.

Outsourcing payroll in United States calls for three prior checks: that the firm is authorised to practise, that it is up to date with its own tax and social security obligations, and that it is insured for the errors it might make. The network verifies these three points before any listing, on supporting documents rather than on statements.

Almost nothing about employment is federal in the United States, and that is the first thing to absorb. A company is incorporated in a state, pays payroll taxes at both federal and state level, and operates under employment rules that are mostly local. The US dollar is the currency of pay; contracts and pay statements are drafted in English, with no translation required.

No coordination mechanism comparable to the European Union's applies here. Dealings with France rest on the bilateral social security agreement, which in defined cases allows a posted employee to remain covered by the French scheme and avoids dual contributions. That assessment is made case by case, never as a matter of principle.

One structural point remains: acting as a third-party payroll provider requires no title at all, and any company may do it. The barriers are purely technical, beginning with reporting agent authorisation from the Internal Revenue Service, without which no one files electronically on a client's behalf. Due diligence therefore shifts away from professional titles and towards the authorisations a provider actually holds.

What the United States profile contributes to this question

Who may run payroll in United States

In United States, running payroll on behalf of third parties is reserved by law to no registered profession: any company may take it on. The absence of a legal barrier shifts the checking onto you, and that is why the network itself verifies the registration, the tax and social security standing and the insurance cover of every firm before listing it.

Consult the official register

Local wordingIssuing bodyValiditySource
Certificate of Good Standing (a.k.a. Certificate of Status / Certificate of Existence)Certificate of Good Standing

Il n'existe aucun registre fédéral des sociétés aux États-Unis : la pièce est délivrée par l'État d'immatriculation. Joindre aussi les Articles of Incorporation / Certificate of Formation (acte constitutif, sans péremption).

Secretary of State de l'État d'immatriculation (ex. Delaware Division of Corporations, California Secretary of State)3 months
Required
Official website
IRS Reporting Agent — Form 8655 (Reporting Agent Authorization) + EFIN / Reporting Agent's ListIRS Reporting Agent authorization

Exercer la paie n'exige aucune licence aux États-Unis, mais déposer les formulaires 940/941 et payer les taxes salariales au nom d'un client suppose d'être Reporting Agent (Form 8655) ou Section 3504 Agent (Form 2678), ou CPEO certifié (Form 8973). Demander lequel des trois statuts le candidat détient.

Internal Revenue Service (IRS) — e-ServicesNo expiry
Required
Official website

Back to the United States profile

You employ staff in United States

Describe your requirement. It is put to the partners in that country as an anonymous summary, and your contact details are passed on to the selected firm alone.

Request a provider in United States

You run payroll in United States

Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.

Submit an application

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