Mason Street Bistro LLC · EIN 47-3829104 · pulled from Gusto export, Jan 2021
Annual Payroll Roll-up
Metric
2019
2020
W-2 employees (year-end count)
14
11
Total W-2 wages (Box 1)
$628,140
$520,920
Total Soc Sec wages (Box 3)
$628,140
$520,920
Total Medicare wages (Box 5)
$628,140
$520,920
Federal income tax withheld
$74,520
$61,440
Employee Soc Sec tax withheld (6.2%)
$38,945
$32,297
Employee Medicare withheld (1.45%)
$9,108
$7,553
Employer FICA matching
$48,053
$39,850
Quarterly W-2 Wages
Quarter
2019 wages
2020 wages
Avg employees
Q1
$152,180
$155,310
14 / 14
Q2
$158,900
$92,440
14 / 12 (3 separations Apr–May)
Q3
$167,420
$132,070
14 / 11
Q4
$149,640
$141,100
14 / 11
Separations During 2020
Employee
Separation date
Reason
Karen M.
2020-04-11
Voluntary departure (relocated)
Tomas R.
2020-04-23
Layoff (capacity reduction during dining-room closure)
Maya P.
2020-05-08
Layoff (capacity reduction during dining-room closure)
ERC retention note: Operator retained 11 of 14 employees through 2020 — none of the qualifying-quarter wages were paid to anyone earning >$10K from the business in 2019 above the small-employer threshold. All 2020 quarterly wages count toward qualified-wages calculation per IRC §3134.
Per-Employee Detail (Q2 2020 only — qualifying quarter)
Employee
Q2 2020 wages
Status
Daniel R. (operator)
$0
Operator — >50% owner, excluded
Sarah K.
$11,420
Kitchen mgr, retained
Marcus L.
$8,930
Sous chef, retained
Elena V.
$8,560
FOH mgr, retained
James T.
$7,210
Server, retained
Naomi B.
$6,890
Server, retained
Carlos G.
$7,440
Server, retained
Priya S.
$6,180
Server, retained
Marcus W.
$8,720
Bartender, retained
Olivia M.
$5,940
Line cook, retained
Adrian P.
$8,310
Line cook, retained
Theo H.
$12,840
Dishwasher / prep, retained
Karen M. *
$3,210
Separated Apr-11
Tomas R. *
$3,540
Separated Apr-23
Maya P. *
$3,210
Separated May-8
Total Q2 2020
$92,440
* Partial-quarter wages — counted in qualified-wages base only through separation date.