⚠️ DRAFT — subject to legal review.

IMMA Payroll — Terms of Service

Last updated: October 2026

These terms are between IMMA Technologies LLC ("IMMA") and the organization that creates an account ("Company", "you"). By creating a Company account you accept them and confirm you are authorized to bind the Company.

1. The service

IMMA Payroll is payroll calculation software: federal and state payroll tax calculations, pay stubs, NACHA file generation, and draft tax worksheets/summaries (including Form 941 and W-2/W-3 drafts).

2. What the service is not

IMMA Payroll does not file or pay taxes, does not transmit money or files to any bank or agency, and is not tax, legal or accounting advice. The Company remains solely responsible for reviewing every calculation, and for filing and paying its payroll taxes correctly and on time. Drafts marked "DRAFT" must be reviewed by the Company's CPA or tax professional before filing.

3. Accounts

The Company registers its first Admin and invites its users. You are responsible for your users' activity, for keeping credentials and recovery codes safe, and for the accuracy of all data entered (employees, rates, W-4 and state profiles, bank details). Some state rules are blocked until the Company confirms them in the app; confirming a rule is the Company's decision.

4. Subscription and payment

Subscriptions are sold to organizations on our website and billed through Stripe: $19/month base per Company plus $4 per active employee per month. New Companies get a 30-day free trial with no card required. The mobile apps are free and contain no purchases. Failed payments follow the path published at checkout (grace period, then read-only access); we never delete Company data for non-payment. You may cancel at any time, effective at the end of the paid cycle; the workspace then remains read-only and exportable until you delete it.

5. Company data

The Company's data belongs to the Company. We process it only as described in the Privacy Policy. Admins can export a full backup at any time and can delete the account or the entire Company from inside the app; deletion is immediate and irreversible.

6. Acceptable use

No unlawful use; no entering data you have no right to process; no attempting to access another Company's workspace.

7. Availability and changes

We work to keep the service available but do not guarantee uninterrupted operation. Tax rules are updated for each tax year based on official sources; the Company is responsible for confirming rules flagged for review.

8. Liability

To the maximum extent permitted by law, IMMA's liability is limited to the amounts the Company paid in the 12 months before the claim, and IMMA is not liable for penalties or losses arising from filings, payments or data entered by the Company. (Draft placeholder — counsel to finalize.)

9. Governing law

Texas, USA. (Draft placeholder — counsel to finalize.)

Contact. support@immapayroll.com