Payroll factor definition

Payroll factor means the payroll fraction computed under s. 71.04 (6) or 71.25 (8), Stats., and s. Tax 2.39.
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Payroll factor means a fraction the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation and the denominator of which is the total compensation paid everywhere during the tax period, except that compensation solely related to the production of nonoperat- ing revenues shall be excluded from the numerator and denomina- tor of the payroll factor and except that compensation related to the production of both operating and nonoperating revenue shall be partially excluded from the numerator and denominator of the payroll factor so as to exclude as near as possible the portion of compensation related to the production of nonoperating revenue. Compensation is paid in this state if the individual’s service is per- formed entirely within this state, or if the individual’s service is performed both within and outside this state but the service per- formed outside this state is incidental to the individual’s service within this state, or if some of the service is performed in this state and the base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in this state or the base of operations or the place from which the service is directed or controlled is not in any state in which part of the ser- vice is performed and the individual’s residence is in this state. In this paragraph, “compensation” includes management and ser- vice fees paid to an affiliated service corporation pursuant to15 USC 79.
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Payroll factor means a fraction the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation and the denominator of which is the total compensation paid everywhere during the tax period, except that compensation solely related to the production of nonoperat- ing revenues shall be excluded from the numerator and denomina- tor of the payroll factor and except that compensation related to the production of both operating and nonoperating revenue shall
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Examples of Payroll factor in a sentence

  • Already the Jenard Report had stated that ‘public policy is not to be used as a means of justifying a review of the jurisdiction of the court of origin [which] re- flects the Committee’s desire to limit so far as possible the concept of public policy’.244 This desire is still current.245 The limited role of the public policy test is also the reason why it is in general not to be applied in the situation of contradicting awards and judg- ments.

  • Payroll factor (line 8 divided by line 9) ..............................

  • Net annual rental rate is the annual rental rate paid by you, less any annual rental rate received by you from nonbusiness sub- rentals.Line 5b — Payroll factor — In Column 1, write the total compensation paid everywhere.

  • Payroll factor 8 Wages, salaries, commissions and other compensation of employees reported on Federal Form 1065 (If the amount reported in Column 2 does not agree with the total compensation reported for North Dakota unemployment insurance purposes, attach an explanation.) 8 .

  • Payroll factor: The percentage of the taxpayer’s payroll allocable to Wellston is determined by dividing the wages, salaries and other personal service compensation of the taxpayer’s employees within Wellston during the period covered by the report, by the total amount of compensation of all taxpayer’s employees during such period.

  • The bill makes several changes to this formula and to other rules governing the apportionment and allocation of net profits.46Modification of three-part formula Payroll factor The "payroll factor" compares the compensation a business pays to its employees for services performed within a municipal corporation to the total compensation paid to its employees everywhere.

  • This result could reflect the expense and difficulty of hardening a home as well as the stronger programmatic focus on creating defensible space.There are some other consistent findings in the defensible space equations for both Models 1 and 2.

  • Net annual rental rate is the annual rental rate paid by you, less any annual rental rate received by you from nonbusiness sub-rentals.Line 3b — Payroll factor — In Column 1, write the total compensation paid every-where.

  • Payroll factor ...............................................1c.

  • For example, a taxpayer making the election to use the alternative factors calculation must exclude all tangible per- sonal property rented to customers in Washington from the numerator and all tangible personal property rented to cus- tomers, wherever located, in the denominator.(d) Payroll factor.

Related to Payroll factor

  • Pool Factor Means, as of any Distribution Date, the quotient (rounded to the seventh decimal place) computed by dividing (i) the Pool Balance by (ii) the original aggregate face amount of the Applicable Certificates. The Pool Factor as of any Distribution Date shall be computed after giving effect to any special distribution with respect to unused Deposits, payment of principal of the Equipment Notes or other Trust Property and the distribution thereof to be made on that date.

  • Adjustment Factor means, with respect to a share of the Fund (or one unit of any other security for which a Fund Closing Price must be determined), 1.0, subject to adjustment in the event of certain events affecting the shares of the Fund. See “—Anti-dilution Adjustments Relating to the Fund; Alternate Calculation —Anti-dilution Adjustments” below.

  • Note Factor means, for any Payment Date and each Class of Notes, a six-digit decimal equal to the Note Balance of such Class of Notes as of the end of the related Collection Period divided by the Note Balance of such Class of Notes as of the Closing Date. The Note Factor will be 1.000000 as of the Closing Date; thereafter, the Note Factor will decline to reflect reductions in the Note Balance of such Class of Notes.