Service Agent accounts are established for the purpose of receiving and allocating tax money, sent to the Commission, by payroll processing companies. Payroll processing companies prepare and file Employer's Quarterly Reports on an Employer's behalf. Tax money is received from a payroll processing company, deposited to the Service Agent account and then transferred to an individual Employer tax account.

Service Agent accounts are assigned regular taxed account numbers and can be distinguished from regular taxed accounts by viewing the EMF. On the EMF Line 2 of the address will read "SERVICE AGENT ACCOUNT" and the liability codes for regular, domestic and agricultural employment will read "SRV AGNT".

When establishing a Service Agent Account it is not necessary to obtain a C-1 or Employer's Quarterly Reports and it is not necessary to trace the account. No output is produced when establishing a Service Agent Account. Service Agent Accounts merely serve as temporary depositories for tax money.

To establish a Service Agent account:

1. Obtain approval from the Section Manager or Assistant Section Manager.
   
   
2. Assign a regular taxed account number if one has not already been assigned. See Chapter 10 - "Assigning Pending Account Numbers" for more information.
   
   
3. Access the STA screen.
   
   
4. Key ACCT
   
   Press <Enter>
   
   
5. Amend the name and address on the account as appropriate.
   
   Line 1 should display the payroll processing company's name.
   Line 2 should read "-SERVICE AGENT ACCOUNT-".
   Line 3 should be left blank.
   Line 4 should read "%" and provide the name of a contact person within the payroll processing company.
   Line 5 should display the mailing address for the payroll processing company.
   Line 6 should display the city, state and zip code for the payroll processing company.
   
   
6. FEID should be left blank.
   
   TYP should be left blank.
   
   
7. Key PHONE
   
   
8. Key REG CODE    => 3
          DOM CODE   => 2
          AGR  CODE   => 2
   
   
9. Press <PF5> to add the record.
   
   The account will be changed to a Service Agent Account in the nightly tax run.