Does the employer have to file the SF44 – “Statement of Non-Participating Employees” with APS each year?
No, the employer is no longer required to file a SF44 – “Statement of Non-Participating Employees” directly with APS each year. However, the employer is required to prepare the SF44 annually and retain them for examination by your independent accountants who will file a copy of the SF44 with APS for the year in which they prepare and submit an Accountant’s Report.
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