Since he is going corp and paying himself a salary I am pretty sure he has to follow all of the rules that he would for his regular employees. I am not positive on this, but it is how I do it.
Taxes need to be sent in based on how often you pay yourself. You will need to make your 941 deposit within 3(?) business days of each paycheck I believe (which covers Fed Income, SS, and Med). Your federal unemployment payments (940) are made quarterly. Both of these can be done online through
EFTPS. Most accounting software will help you calculate these withholdings. I personally use Peachtree, but I don't pay for the updates, I programs the new withholdings each year myself. I'm not recommending Peachtree, I personally don't think it is as good as QB but the amount of time and effort it would take me to switch doesn't warrant it. If you want to try to figure it out yourself you will have to dive into the
Circular E. Also once a quarter you will have to do a 941 quarterly return.
Since you are in WA (I'm pretty sure?) you will need to make a State Unemployment (SUTA) Deposit and an L&I deposit which are both done quarterly as well. The L&I is based on how many hours you and your employees work, not wages. You can get signed up to pay those at the WA-L&I website, but from there it is pretty simple, you just plug in your gross hours into a form and it tells you how much you owe. For the SUTA you need to use this program called
UI Fast Taxto make those deposits. You should also get info from the unemployment office that lets you know your rates yearly.
Those are the payroll taxes you are going to have to take care of if you want to pay yourself a salary.
There may be other ways to pay yourself (dividends, 1099, etc.) that don't involve all of that, but I am not sure the logistics or overall tax implications of doing so. There may be much easier ways for a business your size to do these things, I don't know for sure one way or another, all I know it what I have to do to get my payroll done. Overall I spend about 1 hour (that includes manually entering in all the employees hours worked, printing checks, moving money around and doing the EFTPS deposits) every 2 weeks plus probably another 3 hours once a quarter (L&I, SUTA, 940 deposit and 941 return) taking care of payroll for my business (which is paying 50+ employees). Not worth it for a payroll service for me.
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