PAY-05 — Remitter types, by average monthly withholding amount measured two calendar years back

Remitter types, by average monthly withholding amount measured two calendar years back. Quarterly, new small employer: MWA under $1,000 with a perfect compliance record and an account open under 12 months. Quarterly, small employer: AMWA under $3,000, perfect compliance, account open 12 months or more. Both due 15 April, 15 July, 15 October, 15 January. Regular: AMWA under $25,000, due the 15th of the following month. Accelerated threshold 1: AMWA $25,000 to $99,999.99, twice monthly. Accelerated threshold 2: AMWA $100,000 or more, up to four times monthly