Terms

Last updated September 30, 2025

These October 2025 Accountant Partner Promotion Terms (“Promotion Terms”) together with the Accountant Program Terms of Service (“Accountant Program Terms”) and the Gusto Terms for Promotional Offers & Discounts (“Discounts Terms”) (collectively, “the Accountant Promotion Agreement”) contain the terms and conditions that govern participation in the promotion described below (“Accountant Promotion”). Capitalized terms not defined in these Promotion Terms have the meanings ascribed to them in the Accountant Program Terms and Discounts Terms, as applicable. In the event of a conflict between these Promotion Terms and the Accountant Program Terms and the Discounts Terms, these Promotion Terms will govern with respect to the Accountant Promotion. As used in these Promotion Terms, “you” and “your” both refer to the participating Accountant Partner (as defined in the Accountant Program Terms).

By participating in this Accountant Promotion, you agree to be bound by this Accountant Promotion Agreement. Subject to these Promotion Terms, eligible Accountant Partners may qualify to receive a single ACH payment (the “Promotion Payout”) or elect to receive an invoice credit in an equal amount (see “Promotion Credit” below).

Eligibility

To participate in the Accountant Promotion, you must be enrolled in the Accountant Program and in good standing by or before January 31, 2026 (“Participation Criteria”).

In order to be eligible for the Promotion Payout, you must add at least two (2) Qualifying Partner Clients during the period beginning on October 1, 2025 and ending on January 31, 2026 (“Promotion Period”) (the “Payout Criteria”). A “Qualifying Partner Client” is defined as a Partner Client that (a) has Enrolled in the Simple, Plus or Premium Plan (see Product Pricing) through the Partner’s “Add Client” screen in Gusto Pro (such enrollment, the “Enrollment” or being “Enrolled”); (b) onboards at least three (3) employees to such Partner Client’s Employer Account and pays such employees via Gusto Payroll during the Promotion Period, and maintains three (3) employees or more throughout the Promotion Period; (c) has a federal EIN that has not previously been used on Gusto; (d) maintains an Employer Account in good standing through the Promotion Period; (e) remains your Partner Client for the Promotion Period; (f) has remained active and/or not suspended their Gusto account through February 28, 2026; (g) remains a client of the Partner through which they enrolled through February 28, 2026.

Promotion Payout

Accountant Partners who meet the Participation Criteria and Payout Criteria above will be eligible for a one-time Promotion Payout as further described herein. The Promotion Payout will be transmitted via ACH to the Accountant Bank Account. The Promotion Payout (see Promotion Payout Table) for each Qualified Partner Client is added after the first Qualified Partner Client is calculated as of the end of the Promotion Period. In other words, the first Qualified Partner Client added will never be eligible for a Promotion Payout and the Promotion Payout will only count Qualified Partner Clients added after the first Qualified Partner Client. For example, if you add four Qualified Partner Clients during the Promotion Period, you will be eligible to receive a $200 payment for three Qualified Partner Clients: the second, third and fourth Qualified Partner Clients only.

Promotion Payout Table

Partners will be eligible for a Promotion Payout to the extent that they reach a payout threshold below during the Promotion Period.

Promotional Payouts shall be sent via ACH within forty-five (45) days of the later of the following: (i) February 28, 2026, or (ii) the provision of a Form W-9 by Partner to Gusto. If Partner is unable or unwilling to receive a Promotional Payout, Accountant Partner may request to receive an alternative promotion by applying a credit to the Client “Gusto Services” Fees (as applicable) (“PromotionCredit”). The Promotion Credit may only be applied to “Gusto Services” Fees. “Gusto Services” shall have the same meaning that it does under the Accountant Program Terms, restated here for reference, the cloud-based payroll and human resources services listed under an Employer’s Service Plan as described at www.gusto.com/product/pricing, and does not include (a) any optional add-on services for which Gusto charges a fee, or (b) any of the non-payroll or non-human resources services, such as health insurance brokerage services, retirement savings services, educational savings plan services, tax-advantaged account services, or any other non-payroll or non-human resources which Gusto or its subsidiaries are currently providing or may provide in the future.

Termination of your Firm Account or of all Client Employer Accounts associated with the Firm Account will forfeit the Promotion Credit. For the avoidance of doubt, selecting the Promotion Credit will render Accountant Partner ineligible for the Promotion Payout. The Promotion Credit may be applied to the Revenue Share Incentive or the Volume Discount Incentive, subject to these Promotion Terms. The Promotion Payout and/or Promotion Credit can not be combined with other promotions.

Accountant Partners that are in their first 90 days of enrollment in the Accountant Program are eligible for a new firm promotion and ineligible for the October 2025 Accountant Partner Promotion during their first 90 days, at which time their eligibility for the October 2025 Accountant Partner Promotion will reset.

Partners must not participate in pay-per-click advertising on trademarked terms, including any derivations, variations or misspellings thereof, for search or content-based, campaigns on Google, MSN, or Yahoo. For the purposes of these terms, trademarked terms include Gusto, Gusto Payroll, Gusto HR, Gusto Benefits, Gusto Cashout, ZenPayroll, Gusto Coupon, Gusto.com and Buy Gusto (all keywords apply as a broad match).

Gusto may modify or terminate this Promotion or these Promotion Terms for any reason and at any time, at Gusto’s sole discretion, without notice. Gusto reserves the right to declare a New Client or a New Partner ineligible for the Promotion if Gusto determines that Partner is abusing the Promotion.