How do I calculate the date on which I will have paid gross wages of $1,500 or more to an employee in a state?

The best way to determine this is to review your employee’s first or upcoming payroll. If the gross wages being paid in that payroll are greater than or equal to $1,500 you will want to select that particular check date. If gross wages in that payroll are not greater than or equal to $1,500 you will want to identify the payroll check date where this amount will be met/exceeded.