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| Federal, state and local agencies have developed a wide variety of reporting rules, formats and media over time. This diversity alone poses significant challenges for the Industry. Here are a few examples: |
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 | Mandatory use of specific reporting media, such as electronic filing or payments, may apply to either payroll service organizations, or to large employers. |
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 | Some states ask that particular technologies be employed, which may have been designed for individual employers, or are otherwise inappropriate for bulk filings. |
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 | The Industry has difficulties with unique client authorization requirements, such as state-specific Powers of Attorney, notarization, or additional registration requirements such as supplemental authorization forms to report using an electronic technology. |
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| NPRC works with government agencies to streamline administrative operations and improve reporting programs. |
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