Census Request Instructions

Please provide complete and accurate data, inaccurate data may lead to inaccurate calculations and test results. Include ALL employees who were paid at any time during the plan year, regardless of their eligibility.  Attaching files to e-mail is not a safe and secure delivery method (even if the file is password protected), please use the web portal to transfer information securely.

SOCIAL SECURITY NUMBER

To ensure accurate recordkeeping, a Social Security Number is required for ALL employees.

NAME

Enter the last name and first name in separate columns as indicated.

Best Practice: Your employee’s name should be their legal given name as shown on a Social Security Card or Driver’s License.

OWNERSHIP

Enter the highest percentage of ownership at any time during the plan year. Please include any options to acquire stock (even if the option has not been exercised).

DATE OF HIRE

The date the employee first performed an hour of service.

DATE OF TERMINATION

The day the employee works his/her last hour for which compensation was received.

DATE OF REHIRE

Enter date of rehire.

Best Practice: If the employee has been terminated and rehired multiple times please provide all dates on a separate spreadsheet. Please do not change original date of hire.

WAGES

Total wages paid during the plan year as reflected in Box 5 of the employee’s W-2. This amount does not include Section 125 Cafeteria Deferrals.

Best Practice: W-2 wages (Box 5) on the Census Request should equal the total wages transmitted on the W-3 (Box 5). The total number of employees on your W-3 should equal the total number of employees listed on the Census Request. Self-employed individuals should also attach their Schedule C.

401(K) DEFERRALS

The pre-tax amount contributed to the plan by the employer at the employee’s election.

Best Practice:  401(k) Deferrals should match the amount listed in Box 12 (Code D) on the employee’s W-2.  The total 401(k) Deferrals on the Census Request should equal the total 401(k) Deferrals transmitted on the W-3 (Box 12, Code D).

ROTH DEFERRALS

The after-tax amount contributed to the plan by the employer at the employee’s election.

Best Practice:  Roth Deferrals should match the amount listed in Box 12 (Code AA) on the employee’s W-2.  The total Roth Deferrals on the Census Request should equal the total Roth Deferrals transmitted on the W-3 (Box 12, Code AA).

CAFETERIA PLAN OR 125 DEFERRALS

125 Deferrals are pre-tax dollars used to pay for qualified benefits offered by an employer, they do not appear in the W-2 gross wages and must be included in a separate column.

HOURS PAID (INCLUDING VACATION AND SICK HOURS)

Hours worked during a 12-month period.  If exact hours are not available please use the following grid.