Payroll Resumption Emergency Procedures And Reporting Essentials (PREPARE)
Tribal entities may experience disruptions in payroll processing and federal tax reporting for many reasons, including unplanned staff turnover and accidental loss of records. In these situations, it is important to restore the payroll processes as quickly as possible so that staff is properly paid, and federal tax deposits and filings are timely. Quick action will mitigate employee concerns, and also minimize the possibility of IRS penalties. To address this issue, the office of Indian Tribal Governments has developed PREPARE – special instructions and a kit that will assist in this process.
As a starting point, any tribe experiencing any disruption in payroll processing, and employment tax deposits and filings, should immediately contact their assigned ITG Specialist. ITG maintains a current listing of assigned specialists, along with their telephone number and hours of duty. We encourage tribes to call their assigned ITG Specialist as soon as a disruption occurs. A structured set of steps will be utilized to retrieve any needed information and promptly restore payroll processing for the tribal entity. Required forms and administrative materials will be delivered to the tribe within 48 hours of contact with ITG.
Once the required materials and information are delivered, the assigned ITG Specialist will continue to work with the tribal staff until all of the payroll processes are restored and functioning normally. Prompt action and mutual cooperation through the PREPARE program will help mitigate the significant problems that can arise in these situations.