{"id":4259,"date":"2010-10-22T18:26:15","date_gmt":"2010-10-22T22:26:15","guid":{"rendered":"https:\/\/old.visionpayroll.com\/kb\/?p=4259"},"modified":"2010-10-22T18:26:15","modified_gmt":"2010-10-22T22:26:15","slug":"question-of-the-week-what-is-a-notice-of-change-in-filing-frequency","status":"publish","type":"post","link":"https:\/\/old.visionpayroll.com\/kb\/2010\/10\/question-of-the-week-what-is-a-notice-of-change-in-filing-frequency\/","title":{"rendered":"Question of the Week: What is a Notice of Change in Filing Frequency?"},"content":{"rendered":"<p><a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2010\/10\/navjeet_bal.jpg\"><\/a><div class=\"img alignright size-medium wp-image-4262\" style=\"width:198px;\">\r\n\t<a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2010\/10\/Navjeet_Bal_2.jpg\"><img src=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2010\/10\/Navjeet_Bal_2-198x300.jpg\" alt=\"Navjeet K. Bal, Commissioner, Massachusetts DOR\" width=\"198\" height=\"300\" \/><\/a>\r\n\t<div>Navjeet K. Bal, Commissioner, Massachusetts DOR<\/div>\r\n<\/div>This week\u2019s question comes from Anne, a company president. We just received a Notice of Change in Filing Frequency from the <a href=\"http:\/\/www.mass.gov\/?pageID=dorhomepage&amp;L=1&amp;L0=Home&amp;sid=Ador\" target=\"_blank\">Massachusetts Department of Revenue (DOR)<\/a>. What is a Notice of Change in Filing Frequency? Answer: In Massachusetts, employers are required to deposit payroll taxes on one of four filing frequencies:<\/p>\n<ul>\n<li>Depository<\/li>\n<li>Monthly<\/li>\n<li>Quarterly<\/li>\n<li>Annual<\/li>\n<\/ul>\n<p><strong>Frequencies Are Based upon Taxes Paid<\/strong><\/p>\n<p>These frequencies are based upon the amount of tax paid in a twelve-month period. For payroll taxes, the amounts are as follows:<\/p>\n<ul>\n<li>Depository is greater than $25,000<\/li>\n<li>Monthly is between $1,200 and $25,000<\/li>\n<li>Quarterly is between $100 and $2,500<\/li>\n<li>Annual is less than $100<\/li>\n<\/ul>\n<p>Consequently, when the amount an employer is expected to pay passes one of the thresholds, the <a href=\"http:\/\/www.mass.gov\/?pageID=dorhomepage&amp;L=1&amp;L0=Home&amp;sid=Ador\" target=\"_blank\">DOR<\/a> will change the filing frequency.<\/p>\n<p><strong>DOR Mails Notices to Affected Employers<\/strong><\/p>\n<p>Each year, the <a href=\"http:\/\/www.mass.gov\/?pageID=dorhomepage&amp;L=1&amp;L0=Home&amp;sid=Ador\" target=\"_blank\">DOR<\/a> mails notices to employers whose frequency will change for the next calendar year. This notice is called a Notice of Change in Filing Frequency.<\/p>\n<p><strong>Forward Notices to Vision Payroll<\/strong><\/p>\n<p>Although <a href=\"mailto:info@visionpayroll.com\" target=\"_blank\">Vision Payroll<\/a> will review each client\u2019s filing frequency in January, employers who receive a notice can send a copy to <a href=\"mailto:info@visionpayroll.com\" target=\"_blank\">Vision Payroll<\/a> if they wish to have their filing status change on file.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Navjeet K. Bal, Commissioner, Massachusetts DOR This week\u2019s question comes from Anne, a company president. We just received a Notice of Change in Filing Frequency from the Massachusetts Department of Revenue (DOR). What is a Notice of Change in Filing Frequency? Answer: In Massachusetts, employers are required to deposit payroll taxes on one of four [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[644,13,1391,44],"_links":{"self":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/4259"}],"collection":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/comments?post=4259"}],"version-history":[{"count":3,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/4259\/revisions"}],"predecessor-version":[{"id":4264,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/4259\/revisions\/4264"}],"wp:attachment":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/media?parent=4259"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/categories?post=4259"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/tags?post=4259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}