One Employee Payroll Payroll for a company of one

Register

One employee is still a payroll.

One Employee Payroll covers how payroll works when a business has a single person on the books, from setup through filing.

See the entries What this covers

Entries

What the year actually contains

  1. 0001

    Register the business as an employer

    Federal EIN, then state withholding and unemployment accounts. Both are per-state and both come before the first payment.

  2. 0002

    Set the pay basis

    Salary or hourly, pay frequency, and whether the single employee is also the owner — which changes what gets withheld.

  3. 0003

    Withhold and remit

    Income tax, Social Security and Medicare, plus the employer share. Deposit schedules are set by the size of the liability.

  4. 0004

    File on schedule

    Quarterly and annual returns still apply with one employee on the books. So does the year-end statement.

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What this site is

Scope

Payroll where the headcount is exactly one — including the owner-employee case.

No scoring

Nothing here is rated, ranked by number, or sorted into tiers. A view is argued in words.

Status

Newly published. Articles are in preparation and will appear as they are written.