MD creates a subdirectory anywhere in the directory tree. To create a subdirectory from the root, start the path with a backslash [\]. For example, this command creates a subdirectory called MYDIR in the root directory: md \mydir. If no path is given, the new subdirectory is created in the current directory.
What Is Certified Payroll? Contractors and subcontractors working on government projects typically provide a certified payroll to prove they are paying their workers a prevailing wage, as required in federal, state and local governmental construction and service contracts.
Payroll offices must report wages paid to a NONRESIDENT ALIEN which are exempt under a tax treaty on Form 1042 and Form 1042-S. Any additional wages paid to a NONRESIDENT ALIEN over and above the exempt amount are reported on Form W-2 in the normal manner.