Are employers required to include a Wage and Tax statement with the ARC data?

A Wage and Tax Statement is not required. Employers may be required to provide a Wage and Tax Statement later if the group is selected by the plan auditors for additional testing. If they do provide a copy of the Wage and Tax Statement with the Annual Rate and Census Confirmation, the document will be saved in the plan’s files and they will not be required to provide the document again if the group is selected for audit testing.