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Item	Description	Fee	UOM
General Fees
401(k) Integration1	Maintenance fee for 401K integration	$25	Per Month
Account Closure Convenience Fee	Per contact language client must provide a 30-day notification prior before terminating with Paycor. In the event client wishes to terminate before the end of this period this fee shall apply. Fee is based on the average of the past three months of service fees. Calculation excludes one-time, annual, and miscellaneous fees.	Varies	Fixed Fee
ACH Return	Charged when money is returned due to an incorrect routing or account number	$50.00	Per Occurrence
Amended Tax Returns	A change is required to correct a tax filing	$175.00	Per Return
Bank Fee Notification Change	Charged for incorrect bank account information associated with a specific payment (Client or employee)	$50.00	Per Occurrence
Benefits EDI Connections1	Maintenance fee for Benefits EDI Connection	$50	Per Connection Per Month
Check Copy	Client requests a copy of a check	$30.00	Per Check
Checks Cleared Early	Client is cashed prior to the effective check date	$30.00	Per Occurrence
Check Signing	Charged to keep the client’s signature on file and use on a check	$66.00	One Time Fee
Check Logo	Charged to add the client’s company logo to a check	$60.00	One Time Fee
Direct Deposit Recall Fee	Client requests recall of direct deposit more than 5 days after check date	$150.00	Per Occurrence
Direct Deposit Reversal	Client requests a direct deposit be reversed	$45.00	Per Occurrence
EFT Trace Fee	Client requests trace of electronic funds transfer (EFT)	$30.00	Per Occurrence
Electronic General Ledger1	Maintenance fee for EGL integration	$25	Per Month
Envelopes	Charged when purchasing from Paycor	$51.00 $74.00 $98.00 $120.00 $144.00 $250.00	600 Envelopes 1,200 Envelopes 1,800 Envelopes 2,400 Envelopes 3,000 Envelopes 6,000 Envelopes
Expedited Clock Shipping Fee	Charged when client requested expedited shipping of time clock	Current Shipping Rates + Expedited Fee	Per Parcel
Late Payment Fee	Charged for late payment on an invoice	$15.00	Per Occurrence
Late Processing Fee	Charged for processing payroll 1 day before check date or 2 days before check date but after 3PM local time based on Client’s billing address	$50.00	Per Process
Non-sufficient Funds – Service Fees Auto Debit Fee	Charged when the Client’s invoice for service fee debit is returned	$35.00	Per Occurrence
Non-sufficient Funds – Payroll Funding	Charged when the Client’s impound for payroll liabilities is returned	$125.00	Per Occurrence
Non-sufficient Funds – Tax Funding	Charged when the Client’s impound for tax liabilities is returned	$125.00	Per Occurrence
One-Time Additional Report	Client requests a payroll and or tax report from 1 to 7 years or request employee reports through file drop	$1,000.00	Per Occurrence
Pay Run Adjustment	Client makes a correction to a completed pay run and processes an adjustment run	$60.00	Per Occurrence
Reopen Book Fee	Client requests an additional pay run or adjustment after their last pay run of the year	$500.00	Per Occurrence
Returned Clock Restocking Fee	Charged when the Client does not return a rented clock	$50.00	Per Clock
Rollback	Client needs to make a payroll correction that requires the pay run to be reversed and resubmitted	$150.00	Per Occurrence
Same Day ACH	The Client’s check date is the same date as the day they process payroll	$200 + $3/Check	Per Processing
Stop Payment	Client requests to stop payment on a check	$25.00	Per Occurrence
Tax Code Missing Account Number	Client does not provide a tax account number for Paycor to file and pay taxes on their behalf	$50.00	Per Occurrence
Tax ID Registration Fee2	Client requests that Paycor register for new or missing State Withholding, Unemployment, Paid Family Leave, and Local Account numbers on their behalf.	$250.00	Per Tax Authority
Wire Fees	Charged to wire funds instead of using ACH	$55.00	Per Occurrence
Additional State/Local Tax Authorities
Additional State/Local Tax Authorities – BW	More than one state and/or local taxing jurisdiction when running a payroll	$2.00	Per Process/Authority
Additional State/Local Tax Authorities – W	More than one state and/or local taxing jurisdiction when running a payroll	$1.00	Per Process/Authority
Additional State/Local Tax Authorities – M/SM	More than one state and/or local taxing jurisdiction when running a payroll	$4.00	Per Process/Authority
Zero Return State/Local Taxing Authorities	Has a tax filing of zero dollars in a jurisdiction	$25.00	Per Occurrence/Quarter
Delivery Fees
Delivery-Courier	Package/item send via mail	$15.50	Per Parcel
Delivery-Direct Meter & Mail	Package/item send via mail	$1.50	Per Envelope
Delivery-Mail	Package/item send via mail	$4.50	Per Parcel
Delivery-UPS Ground	Package/item send via mail	$15.75	Per Parcel
Delivery-UPS 2 Day AM	Package/item send via mail	$15.95	Per Parcel
Delivery-UPS Blue Two Days	Package/item send via mail	$15.85	Per Parcel
Delivery-UPS Next Day Saver	Package/item send via mail	$20.50	Per Parcel
Delivery-UPS Red Next Day	Package/item send via mail	$25.50	Per Parcel
Delivery-UPS Shipping Reconciliation	Charged when additional delivery charges are added to a package	Varies	Monthly
Split Packaging	Charged when delivery is split into multiple shipping destinations	$25.00	Per Split
Minimum Billing Fees
Benefits Advisor – Minimum Bill3	Client is not processing or does not meet the minimum threshold	$99.00	Per Month
Benefits Advisor Pro – Minimum Bill3	Client is not processing or does not meet the minimum threshold	$199.00	Per Month
Paycor Learning Management – Minimum Bill3	Client is not processing or does not meet the minimum threshold of 50 employees	50 x net unit rate	Per Month
Payroll – Minimum Bill3	Client is not processing or does not meet the minimum threshold	$100.00	Per Month
Payroll – Seasonal Minimum Bill3	Client is not processing or does not meet the minimum threshold	$50.00	Per Month
Perform Time – Minimum Bill3	Client is not processing or does not meet the minimum threshold	$50.00	Per Month
Year End Fees
1099 Data Download	Charged when 1099 data summary is downloaded	$100.00	Per Download
1099 Printed Forms	Client receives printed copies of employee 1099 forms	$2.00	Per 1099
ACA 1095-C Printed Forms	Client receives printed copies of employee 1095-C forms	$2.00	Per 1095-C
W-2 Correction	A change is required on a W2 after they have been printed and mailed	$100.00	Per W2
W-2 Printed Forms	Client receives printed copies of employee W-2 forms	$2.00	Per W2
W-2 Reprint / Regeneration	Client requests a reprint or regeneration of a W2	$25.00	Per W2
Year End Fees – Client	Client requests W2s at the time they are leaving Paycor	$75 + contracted W2 rate + contracted W2 base	Per Client ID
Year End Fees – Lost Client	Client has closed their account and later requests Year End services	$249 + $7.95/W2 + $70 W2 base	Per Client ID

All Items and fees in the above table are subject to change as determined by Paycor

¹Fees will be charged on the monthly invoice for the Client FEIN with the lowest numeric payroll on the lowest numeric Paycor Client ID.

²Client must provide Paycor with the information and authorization necessary to obtain the tax IDs on Client’s behalf. The fee will be charged in the month that Client requests each individual Tax ID Registration Service regardless of whether such ID is successfully obtained or not. Paycor does not file Corporate, Sales and Use, Gross Receipts, Net Profit, or any other nonpayroll related business taxes or any Secretary of State filings. If an agency has a combined ID registration application that includes both non-payroll business taxes, as well as payroll tax withholding and unemployment registration, Paycor will assist with completion of the combined tax ID registration forms.

³Determination of minimum fee consider all entities under a common relationship