Box 13 – This box has 3 check boxes in it: Statutory
Employee, Retirement Plan, and Third Party Sick Pay. These boxes will be
checked or left unchecked by your employer. A statutory employee is
someone who is treated like an employee but didn’t have any taxes
withheld from their paycheck (this occurs frequently with employees who
are 100% commission). Having the “Retirement Plan” box checked means you
had access to a retirement plan such as 401k at work, which may limit your ability to get tax incentives for other retirement plans like an IRA.
Third-party sick pay means that you received payments for sick time
from a company other than the one that employed you, such as their
insurance company. Generally those payments were not included in the
wages on your W-2.
This should answer your question. But like I said in the beginning your employer will check or leave it uncheck if it applies or not apply to you.
