There are two groups of accelerated remitters: threshold 1 and threshold 2.
Threshold 1
This group consists of employers, including those with associated corporations, who had a total average monthly withholding amount (AMWA) of $15,000 to $49,999.99 two calendar years ago.
Threshold 2
This group consists of employers, including those with associated corporations, who had a total average monthly withholding amount (AMWA) of $50,000 or more two calendar years ago.