… 

1. Is S corp or election and owners receive w2, be sure to identify the owners and separate their payroll… many states allow owners to opt out.

2. For policies with multiple employee classifications, be sure to confirm with client…. 
3. If you’re issuing 1099s try to include COIs that cover the policy period

4.ENCOURAGE your client to get a Pay As You Go policy… makes audits relatively painless… they generally  the audit paperwork are authorized to send an estimated audit….. 

5. in some states if audit is not received, companies are authorized to send ‘estimated’ audits up to 150% of payroll…. It can get ugly fast