An initial application fee is paid upon application submittal, with annual certification monitoring fees paid thereafter. NAPEO members and ESAC accredited PEOs receive a discount since their member and participation fees helped underwrite initial development of the program.
The fee amount is determined by the following schedule based on the firm's most recent year-end IRS Form 940 annual wages:
| Annual Fee | ||||
| Annual Gross Wages | Discounted Fee | Discounted Fee | ||
| Less than $15 million | ||||
| $15 to $24,999 million | ||||
| $25 to $49,999 million | ||||
| $50 to $149,999 million | ||||
| $150 to $299,999 million | ||||
| $300 to $499,999 million | ||||
| $500 million and above | ||||