In a payroll arrangement, whose FEIN is used to remit taxes?

• A. The client's FEIN
• B. TriNet's FEIN
• C. The federal government's FEIN
• D. The state's FEIN

Answer: (B)

In this payroll setup, the entity handling payroll taxes is the employer of record. When a PEO like TriNet processes payroll, it acts as the employer of record for client employees, so all payroll tax filings and payments are made under TriNet’s FEIN. This means federal payroll taxes (like Social Security, Medicare, FUTA) and state unemployment taxes are remitted using TriNet’s identification number, not the client’s. The client typically receives W-2s issued by TriNet and records payroll costs accordingly, while the client’s own FEIN isn’t used to remit payroll taxes in this arrangement. The government’s own FEIN or the state’s FEIN aren’t used to submit these employer payroll taxes in this model.