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How to report

Payroll deductions

When an SSF receives individual contributions through a payroll deduction system, the SSF must report the receipts.

Reporting on SSF forms

SSFs report receiving individual contributions via payroll deduction on Form 3X, Line 11(a). Once aggregate contributions from an individual exceed $200 for the calendar year, they are itemized on Line 11(a)(i). Payroll deductions may be reported using a lump sum for the reporting period rather than disclosing each deduction separately.

To itemize contributions received via payroll deduction, the committee discloses:

  • Name of contributor
  • Address of contributor
  • Employer and occupation of contributor
  • Total amount of payroll deductions received during the reporting period
  • Aggregate year-to-date total
  • Frequency and amount of each deduction (disclosed in the description field)

Date of receipt

The date of receipt for a payroll deduction is technically the date the contribution is deducted from an employee's paycheck (not the date the SSF receives the money). The SSF is required to keep records of this date. The date of deduction is used for determining which reporting period a contribution may fall into. For example, a contribution deducted on May 31 would be included on a monthly report covering the month of May, even if the money is not forwarded to the SSF until June.

For payroll deductions being reported as a lump sum, FECFile does require a date of receipt to be provided. The FEC recommends using the last day of the reporting period for this purpose.

Payroll Deductions.jpg

The SSF reports receiving contributions via payroll from Amelia Mansfield on Line 11(a). It includes the contributor’s address, employer, occupation, and calendar year-to-date total. Since multiple deductions were received during the reporting period, the SSF discloses the total deductions received along with the amount and frequency of each deduction. The last date of the reporting period is used as the date of receipt.

Reporting with FECFile

To enter a contribution received via payroll deduction, go to the Summary Page tab, right click on “Line 11(a) Individual Contributions” and select “new.”

Learn more about reporting payroll deductions in FECFile