A worker's primary U.S. work address determines the available payroll reporting codes.

• A. True
• B. False
• C. Not Applicable
• D. Depends on the payroll country

Answer: (A)

Payroll reporting codes are tied to the employee’s jurisdiction, and in the U.S. that jurisdiction is defined by the worker’s primary work address. Because tax and reporting requirements vary by state and locality, the system surfaces only the codes that apply to the state and local authorities associated with that address. If the worker’s primary U.S. address changes, the set of permissible payroll reporting codes can change to reflect the new jurisdiction, ensuring accurate withholding and reporting to the correct agencies. This alignment prevents applying codes from a different state, which would lead to incorrect payroll reporting. Therefore, the statement is true.