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How to report

Using a payroll company

Reporting on candidate forms

House and Senate committees report using a payroll company to pay staff salaries in the “Operating expenditures” category on Form 3, Line 17.  The payroll disbursement will be itemized on Schedule B, supporting Line 17, once payments to the payroll company aggregate more than $200 in an election cycle.

The committee will also itemize the ultimate recipients of the salary payments as memo entries on Schedule B, supporting Line 17, once aggregate payments made to the individual are more than $200 in an election cycle.

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The committee reports the disbursement to Virginia Payroll company as an operating expenditure on Schedule B, supporting Line 17.  It includes the company's address, date paid, amount paid, and a clear purpose of disbursement, "Payroll Processing: see below."

The committee includes the staff members receiving payments as memo entries.  Alexander's memo entry includes his address, date he is paid, amount, and a clear purpose of disbursement, "Salary Payment."

In addition the committee includes memo entries for any taxes paid.  The Department of Taxation's memo entry includes their address, date the tax is paid, amount, and a clear purpose of disbursement, "State Taxes."

Reporting with FECFile

To enter a disbursement to a payroll company, go to the Summary Page tab, right click on “Line 17 Operating expenditures” and select ”new.”  To add memo entries for the staff receiving payments, right click on the payroll entry select “Transaction Split.”  Enter each staff member by clicking “add new.”

Learn more about reporting disbursements in FECFile