Employer Header Record
One header record must precede each set of records.
The following table lists the field name, description, data type, size, and format for the employer header record.
| Field Name | Description | Data Type | Size | Format | 
|---|---|---|---|---|
| Record Type | F | String | 1 | X(1) | 
| Number of Combined Reports | The value must match the total number of H records in the file. | Integer | 7 | 9(7) | 
| Total Gross Wages | The value must match the sum of the Total Gross Wages for all H records in the file. | Integer | 13 | 9(11)V99 | 
