My workforce is provided through a payroll/staffing company. How should my payroll be reported on the P5 Schedule of Payroll Taxes?

For Fiscal Year 2020: The CPA will report this information in the Results section of the P5 Schedule of Payroll Taxes and will report the provision of these services in P8 Schedule of Management, Services, and Other Agreements.  No payroll taxes will be reported by the licensee because the taxes were not directly paid by the licensee.

For Fiscal Year 2021: The CPA will complete the P5 Schedule of Payroll Taxes, Part 1 Questionnaire to report this information. The CPA will also report the provision of these services in P8 Schedule of Outsourced Services.  No payroll taxes will be reported on P5 Schedule of Payroll Taxes, Part 2 because the taxes were not directly paid by the licensee.