Their payroll is very straight forward and most payroll changes do not affect them.   The client has been doing their own payroll since inception, although I prepare the quarterlys and the year end forms.  8 total employees including the owner (s-corp -- owner wages are not qualified for ERC), 6 part-time, 2 full-time.  No 401s, no company medical insurance, no paid sick pay, etc.  Truly, their payroll reporting does not get any eaiser.  Which makes the amendments basically just boring and tedious.

This is just not a big or complicated company, but thank you @TaxGuyBill  As far as the ERC, I have already printed all of that out and have familiarized myself with the requirements and proceedsures and understand the differences between 2020 and 2021.