Example: 123 Father or mother Firm have around three subsidiaries (Ca Associate A good, Ca Affiliate B, and you will Ny Member C) and all sorts of four organizations compose just one incorporated firm. From inside the 2023, 123 Father or mother Firm got ten payroll teams when you look at the California, Affiliate A got 29 payroll team inside the Ca, Representative B got 29 payroll group for the Ca, and you may Representative C had 29 payroll teams within the Nyc. 123 Parent Corporation, Member A beneficial, and you may Representative B was per expected to submit a beneficial Payroll Worker Report, as the included company has 100 or higher payroll group and you can they each has actually one California staff. 123 Father or mother Enterprise normally file one Payroll Staff member Report layer alone and Affiliates Good and you may B. Or, per entity that have a revealing responsibility can also be document a special Payroll Staff Declaration: 123 Parent perform breakdown of their 10 Ca payroll team; Member A carry out writeup on its 31 Ca group; and you may Member B would overview of its 30 California payroll professionals.