Understanding Box 13 Information

On the W-2 form, Box 13 has various sections for information that the government has defined. To enter information in Box 13, you must first set values in different sections of the U.S. Year-End Payroll system.

Box 13 contains these categories:

• Statutory employee.

• Retirement plan.

• Third-party sick pay.

The Statutory employee category is government-defined. You use it to specify whether an employee is statutory or not. A statutory employee is not subject to federal income tax withholding, but is subject to Social Security and Medicare tax.

Note: Employees who earn statutory wages and regular wages during the year will receive multiple W-2 forms. Note that the Statutory employee option (which specifies that the wages are statutory wages) is selected by default on all of the employees' forms. Before you print or file the forms, you must manually clear the Statutory employee option on the forms that are not associated with statutory wages. To clear this option, use the W-2 Review form.

See Reviewing Year-End Workfile Information

Reviewing Employee Form Information.

You also use Box 13 to specify whether an employee is an active member in a retirement savings plan, or whether the employee received third-party sick pay during the tax-reporting year.