> ## Documentation Index > Fetch the complete documentation index at: https://docs.symmetry.com/llms.txt > Use this file to discover all available pages before exploring further. # Penalty of perjury (POP) statements in SPF > Understand Penalty of Perjury (POP) statements required on SPF withholding forms. Covers why POP is needed, compliance, examples, and supported forms. SPF supports all federal, state, and local W-4 forms that are required to onboard employees within the U.S. Each of these forms include a **penalty of perjury (POP) statement**. A penalty of perjury statement is a declaration included on official forms, such as tax documents, that requires the signer to affirm that the information provided is true, accurate, and complete to the best of their knowledge. By signing the form, the individual acknowledges that any intentional false statements or omissions may subject them to legal consequences, including fines or imprisonment, under applicable laws. ## Why a penalty of perjury statement is required The inclusion of a POP statement is essential because it ensures the individual completing the form makes a legal affirmation that the information provided is true, accurate, and complete to the best of their knowledge. This legal requirement does the following: * **Promotes accountability**: employees are reminded of their obligation to provide honest and accurate information. * **Ensures compliance**: it reinforces the integrity of the tax system by reducing the risk of fraudulent or incorrect filings. * **Protects employers**: by requiring a legally valid statement, employers are shielded from liability associated with inaccurate or misrepresented employee information. ## Commitment to compliance POP statements ensure that both employees and employers are adhering to legally mandated requirements. This approach minimizes compliance risks and aligns with regulatory best practices. ## Example Before submitting a completed form, SPF surfaces the following prompt to the user: *Under penalties of perjury, I declare that this certificate, to the best of my knowledge and belief, is true, correct, and complete.* SPF-4603.jpg The user must confirm and agree to the POP statement in order to successfully submit the form in SPF. ## Supported withholding forms For a detailed list of all withholding forms in SPF, access the latest version of the SPF catalog: [Tax Parameter Catalog and Schema](/spf/references/tax-parameter-catalog-and-schema).