Terms

Last updated September 14, 2026

These October 2026 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, 2027 (“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, 2026 and ending on January 31, 2027 (“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 on or after October 1, 2026 (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, 2027; (g) remains a client of the Partner through which they enrolled through February 28, 2027.

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 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. A Partner’s per-add Promotion Payout rate is determined by the highest tier the Partner reaches under the Promotion Payout Table below during the Promotion Period, and that rate applies to all of the Partner’s payable Qualifying Partner Clients (i.e., all Qualifying Partner Clients other than the first).

Example 1: A Partner who adds ten (10) Qualifying Partner Clients during the Promotion Period is paid on nine (9) of them (the second through the tenth). Because the Partner reached the 10–19 tier, all nine (9) payable adds are paid at $800 each, for a total Promotion Payout of $7,200.

Example 2: A Partner who adds nine (9) Qualifying Partner Clients during the Promotion Period is paid on eight (8) of them (the second through the ninth), all at the 2–9 tier rate of $200 each, for a total Promotion Payout of $1,600.

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.

Promotion Payouts shall be sent via ACH within forty-five (45) days of the later of the following: (i) February 28, 2027, or (ii) the provision of a Form W-9 by Partner to Gusto. If Partner is unable or unwilling to receive a Promotion Payout, Accountant Partner may request to receive an alternative promotion by applying a credit to the Client “Gusto Services” Fees (as applicable) (“Promotion Credit”). The Promotion Credit may only be applied to “Gusto Services” Fees. The Promotion Credit is calculated using the same Promotion Payout Table and cliff pricing described above — it equals the payout value the Partner would have earned had it elected the Promotion Payout. As a point of reference, approximately $100 of monthly Gusto Services billing is treated as equivalent to one month free for purposes of applying the Promotion Credit. The Promotion Credit is applied after the Promotion Period ends and is offered on an exception basis, primarily for enterprise Partners that are unable or unwilling to accept a cash payout. “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.

Promotion Credit

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, except as expressly set out under “Bulk-Contract Eligibility and Guardrail” below.

Bulk-Contract Eligibility and Guardrail

(a) Definitions. "Bulk Agreement" means any written agreement between Gusto and a Partner, separate from the Accountant Program Terms and these Promotion Terms, that establishes Partner-specific commercial terms, including client volume commitments, contracted client discounts, revenue-share arrangements, Market Development Funds ("MDF"), or co-marketing support. A Bulk Agreement contains a "Volume Commitment" if it obligates the Partner to enroll, or establishes a target or milestone for enrolling, a specified number of Partner Clients.

(b) Ineligibility. A Partner whose Bulk Agreement contains an active Volume Commitment is ineligible to participate in the Accountant Promotion. For the avoidance of doubt, no Partner Client of such a Partner may be counted as a Qualifying Partner Client, whether or not that Partner Client is attributable to the Volume Commitment. Eligibility under this section is determined at the Partner level.

(c) When a Volume Commitment is "active." A Volume Commitment is active from its commitment start date until the end of the commitment period stated in the Bulk Agreement. Eligibility under this section is determined as of the first day of the Promotion Period and does not change during the Promotion Period. A commitment satisfied during the Promotion Period applies to future Gusto promotions only and does not create eligibility for this Accountant Promotion or entitle the Partner to any retroactive payout or credit.

(d) Partners with contractual promotional compatibility. Where a Partner's existing Bulk Agreement expressly permits the Partner to participate in Gusto's end-of-year or seasonal promotional programs concurrently with that agreement, the Partner's participation is governed solely by the terms of that Bulk Agreement. Such a Partner is not entitled to any Promotion Payout, Promotion Credit, or other incentive under these Promotion Terms in addition to what that Bulk Agreement provides, and nothing in these Promotion Terms limits or amends that Bulk Agreement.

(e) New and amended agreements. Any Bulk Agreement entered into or amended on or after October 1, 2026 must expressly state whether the Partner is eligible to participate in the Accountant Promotion. If the agreement is silent, the Partner is ineligible for the duration of any Volume Commitment it contains. Where a Partner qualifies for custom terms under the "20+" row of the Promotion Payout Table, those custom terms constitute a Bulk Agreement for purposes of this section and must address Accountant Promotion eligibility expressly.

(f) Revenue-share protection. For a Partner that is eligible for the Accountant Promotion, whose Bulk Agreement contains no active Volume Commitment, and that is compensated under a revenue-share arrangement, the revenue-share fee base will be calculated as if the Accountant Promotion had not applied, so that participation in the Accountant Promotion does not reduce the Partner's revenue share. This protection does not apply to a Partner admitted to the Accountant Promotion under subsection (e) unless that Partner's Bulk Agreement expressly provides for it.

(g) No stacking of client-level benefits. Where a Partner Client would otherwise be eligible for both a benefit under the Accountant Promotion and a contracted client discount under a Bulk Agreement, the Partner Client will receive whichever benefit is greater in value, measured by total value to the Partner Client over the twelve (12) months following Enrollment. Gusto determines which benefit is greater, in its reasonable discretion, as of Enrollment, and that determination is not recalculated during the Promotion Period.

(h) Precedence. In the event of a conflict between this section and any other provision of these Promotion Terms, this section governs. In the event of a conflict between this section and an executed Bulk Agreement, the Bulk Agreement governs.

New Firm Promotion Transition

Accountant Partners in their first ninety (90) days of enrollment in the Accountant Program have historically been eligible for a separate new-firm promotion (the “New Firm Promotion”) and ineligible for the Accountant Promotion during that 90-day period. The New Firm Promotion was discontinued effective August 31, 2026 (the “New Firm Promotion Shutoff Date”).

• Partners whose 90-day New Firm Promotion eligibility window is already in effect as of the New Firm Promotion Shutoff Date will retain that eligibility for the remainder of the 90-day window, and will become eligible to participate in the Accountant Promotion upon expiration of that window. Only Partner Clients Enrolled after that window expires may be counted as Qualifying Partner Clients under these Promotion Terms.

• Partners who enroll in the Accountant Program after the New Firm Promotion Shutoff Date are eligible to participate in the Accountant Promotion upon enrollment, without a 90-day waiting period.

• Eligibility and any payout under the New Firm Promotion during a remaining 90-day window are governed by the New Firm Promotion terms, not these Promotion Terms.

• A Partner Client counted toward a payout under the New Firm Promotion is not a Qualifying Partner Client under these Promotion Terms, so no client earns under both.

Marketing Restrictions

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).

A Partner’s own payroll does not count as a Qualifying Partner Client.

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.