Lo sentimos. Aún no hemos traducido esta página al español. Avísenos si desea que esto sea una prioridad y traduciremos la página lo antes posible.

We're sorry. We have not yet translated this page into Spanish. Please let us know if you want us to make it a priority and we will work to translate it as soon as possible.

Solicitar traducción Request translation

Gracias, su solicitud ha sido presentada. Thank you, your request has been submitted.

Working with us during an audit

Our auditors contact employers by phone, email or letter of the pending audit; identify the records that need to be available for inspection; and to set a mutually agreeable date, location, and time to conduct the audit.  The auditor sends the employer an appointment confirmation letter, pre-audit questionnaire and required records checklist.

What auditors look for

The auditor will perform a wide variety of audit functions, which may include:

  • Looking for evidence of unreported employees, casual labor, independent contractors and other workers who provide personal labor.
  • Sampling payroll and time records to compare them to wages and hours reported to us.
  • Reviewing the type of business activity and whether a new employer is assigned the correct tax rate.

What you can do to speed up the audit

  • Respond in a timely manner to letters, phone calls and requests for information.
  • Have an employer representative at the audit appointment who is familiar with the operations of the business and payroll records.
  • Provide all books and records to the auditor as requested.
  • Make sure the requested records are well organized and can be easily identified by the auditor.
  • Respond to the auditor’s questions.

What happens after the audit

At the end of each audit, the auditor sends a post-audit letter explaining any audit findings.  If the audit resulted in the business owing taxes, penalties or interest, a Notice and Order of Assessment (NOA) detailing any taxes due, penalty and/or interest liability will be sent.