Are employers obligated to pay for account services and fees when?
I assume that means you use a service to prepare your W-2 forms and they are charging you to issue a corrected W-2. From a legal obligation standpoint it depends on your agreement with the service provider. From an equitable standpoint if you made the mistake that caused the W2C to have to be issued, I think it is reasonable for you to pay a fee to process the W2C. If the error was on the part of the servicer then they should issue the corrected form for free.