---
title: "Retrieve an employer statutory withholding line item"
method: GET
path: "/employer_statutory_withholding_line_items/{line_item}"
tags: ["Employer Statutory Withholding Line Items"]
---

# Retrieve an employer statutory withholding line item

`GET /employer_statutory_withholding_line_items/{line_item}`

## Path parameters

- `line_item` string, required

## Query parameters

- `expand` string[]

## Response `200`

OK

- object
  - `id` string — The unique identifier of the object in Nmbr.
  - `object` string — The type of the object in Nmbr (`"employer_statutory_withholding_line_item"`).
  - `data` EmployerStatutoryWithholdingLineItem
    - `pay_stub` object
      - `id` string — The unique identifier of the object in Nmbr.
      - `object` string — The type of the object in Nmbr (`"pay_stub"`).
    - `line_item_type` string, nullable
    - `is_system` boolean — Whether this line item was generated automatically by the payroll engine.
    - `is_managed` boolean — Always `true`. Employer statutory withholding line items are fully managed by the payroll engine and cannot be created, updated, or deleted.
    - `amount` number, nullable — The effective amount for this line item. Returns `custom_amount` if set, otherwise `managed_amount`. Read-only.
    - `custom_amount` number, nullable — An override for `managed_amount`. When set, `amount` reflects this value instead of `managed_amount`.
    - `managed_amount` number — The withholding amount calculated by the payroll engine. Read-only; set `custom_amount` to override.
    - `employer_statutory_withholding_type` object — The type of employer statutory withholding for this line item.
      - `id` string — The unique identifier of the object in Nmbr.
      - `object` string — The type of the object in Nmbr (`"employer_statutory_withholding_type"`).
      - `data` EmployerStatutoryWithholdingType
        - `type` string, nullable — The string identifier for this employer statutory withholding type.
        - `label` string, nullable — The human-readable display name for this employer statutory withholding type.
    - `title` string, nullable
    - `title_translations` Translations, nullable
      - `en` string
      - `fr` string
    - `title_translated` string — The translation of the `title` property for the request locale. Computed using the values in `title` and `title_translations` and the value of the request's `Accept-Language` header.
    - `remittance_account` object
      - `id` string — The unique identifier of the object in Nmbr.
      - `object` string — The type of the object in Nmbr (`"remittance_account"`).
    - `source_adjustment` unknown
    - `business_preset` object
      - `id` string — The unique identifier of the object in Nmbr.
      - `object` string — The type of the object in Nmbr (`"business_preset"`).
    - `expense_accounting_code` unknown
    - `managed_expense_accounting_code` unknown
    - `custom_expense_accounting_code` unknown
    - `liability_accounting_code` unknown
    - `managed_liability_accounting_code` unknown
    - `custom_liability_accounting_code` unknown
    - `component_settings` object, nullable — Settings specific to the Nmbr component.
      - `attributes_locked` boolean — Whether the line item is locked and cannot be edited in the component.
    - `created_at` string, dateTime — The date and time the object was created in Nmbr.
    - `updated_at` string, dateTime — The date and time the object was last updated in Nmbr.

## Changes

- **2026-08-29** `29c2d6ac7131` — 2 info
  - added the optional property `data/anyOf[subschema #3: With remittance_account expanded]/remittance_account/data/superseded_by` to the response with the `200` status
  - added the optional property `data/anyOf[subschema #3: With remittance_account expanded]/remittance_account/data/superseded_on` to the response with the `200` status
- **2026-08-04** `544a6469dc3f` — 6 warning, 6 info
  - removed the optional property `data/anyOf[subschema #12: With tag_assignment expanded]/tag_assignment/data/tag_allocations/items/tags/items/expense_template_code` from the response with the `200` status
  - removed the optional property `data/anyOf[subschema #12: With tag_assignment expanded]/tag_assignment/data/tag_allocations/items/tags/items/liability_template_code` from the response with the `200` status
  - removed the optional property `data/anyOf[subschema #13: With managed_tag_assignment expanded]/managed_tag_assignment/data/tag_allocations/items/tags/items/expense_template_code` from the response with the `200` status
  - removed the optional property `data/anyOf[subschema #13: With managed_tag_assignment expanded]/managed_tag_assignment/data/tag_allocations/items/tags/items/liability_template_code` from the response with the `200` status
  - …8 more
- …earlier changes not shown

[Full history](https://skmtc.dev/nmbr/apis/nmbr-api/changes/employer_statutory_withholding_line_items/:line_item/get.md)

---

[API](https://skmtc.dev/nmbr/apis/nmbr-api.md) · [All operations](https://skmtc.dev/nmbr/apis/nmbr-api/llms.txt) · [OpenAPI document](https://skmtc-service-production.skmtc.workers.dev/v1/apis/nmbr/nmbr-api/revisions/29c2d6ac7131/schema)