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US Railroad Taxation
US Railroad Taxation

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This method allows US Railroad employers to perform the Railroad tax calculation in the Pay Cycle [UPCALC] process. Employees can transfer to and from Railroad and Regular employment. The system will take into consideration the contributions of Railroad tax contributions and the Social Security Administration tax contributions.
This page describes the processing of each field on the Maintain US Tax Filing Information ([IPRLU]) screen that is used for US tax calculation using the Symmetry Tax Engine (STE) software.
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Users must have a thorough understanding of the Payroll Pay cycle processing and the functions in the menu 'Produce US Legislative reports'.
!!IPRLU and IPRLUS
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!!Government Web Sites
!Website - IRS and Railroad Retirement Board
[http://www.irs.gov/businesses/article/0,,id=203118,00.html]\\
[http://www.rrb.gov/]\\
[http://www.rrb.gov/AandT/pl/pl1103.asp]
The [IPRLU] and [IPRLUS] forms are used to enter employee tax filing information.
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[INSERT]
Any fields that are solely used by Vertex have been prefixed with Vtx. The other non-prefixed fields are used by both Vertex and Symmetry.
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!!Set Up
!IPRLU - Railroad Tax Method
It is recommended to use 'No Self Adjust' Method for Railroad tax calculation. The reason for this is that an employee can transfer to and from Railroad and Non-Railroad employment when calculating Railroad Tier2 tax. Since FICA calculation does not have Tier2 calculation, the Railroad Tier2 'Self-Adjust' method will adjust the Tier2 tax with all earnings including the earnings for Non-Railroad earnings.
The following tables describe the fields on IPRLU /IPRLUS which are used by the Symmetry Tax Engine (STE). The table also indicates the corresponding field description for the STE.
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!IPCU - Railroad Tax Pay Component Usages
On the [IPCU] screen, the following PC Usages are supplied for Railroad Tax calculation:
The Symmetry description may contain the actual field name or the programming reference of the STE function call. You may refer to the Symmetry documentation __ste-java-interface.pdf__ if desired, but it is not required.
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;Railroad TIER1 Social Security Contribution:
|6301|RR Tier1 Social Security EE Deduction
|6302|RR Tier1 Social Security EE Earnings
|6303|RR Tier1 Social Security ER Contribution
|6304|RR Tier1 Social Security ER Earnings
|6305|Pre-RR Tier1 Social Security EE Earnings (PPE)
|6306|Pre-RR Tier1 Social Security ER Earnings (PPE)
The following is a list of abbreviations and their meanings used throughout this document as well as in other Symmetry and payroll documentation.
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;Railroad TIER1 Medicare Contribution:
|6311|RR Tier1 Medicare EE Deduction
|6312|RR Tier1 Medicare EE Earnings
|6313|RR Tier1 Medicare ER Contribution
|6314|RR Tier1 Medicare ER Earnings
|6315|Pre-RR Tier1 Medicare EE Earnings (PPE)
|6316|Pre-RR Tier1 Medicare ER Earnings (PPE)
|CTD|Current To Date
|MTD|Month To Date
|PTD|Period To Date
|YTD|Year To Date
|FIT|Federal Income Tax
|FSP|Federal Supplemental Tax
|SIT|State Income Tax
|SSP|State Supplemental Tax
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;Railroad TIER2 Contribution:
|6321|RR Tier2 EE Deduction
|6322|RR Tier2 EE Earnings
|6323|RR Tier2 ER Contribution
|6324|RR Tier2 ER Earnings
|6325|Pre-RR Tier2 EE Earnings (PPE)
|6326|Pre-RR Tier2 ER Earnings (PPE)
!!Federal Level
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;Railroad Unemployment Insurance Act (RUIA):
|6331|RR RUIA EE Deduction
|6332|RR RUIA EE Earnings
|6333|RR RUIA ER Contribution
|6334|RR RUIA ER Earnings
|6335|Pre-RR RUIA EE Earnings (PPE)
|6336|Pre-RR RUIA ER Earnings (PPE)
!IPRLU - Federal Level Field Description
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[http://www.irs.gov/businesses/article/0,,id=203118,00.html#4]
||Federal Tab|| IPRLU Value||Symmetry Description
|Filing Status|Lexicon: X_UFED_FILING_STATUS|STE.setFederalParameters.filingStatus
| |01 - Single |FederalFilingStatus.Single
| |02 - Married |FederalFilingStatus.Married
| |03 - Head of Household |FederalFilingStatus.Married_Use_Single_Rate
| |04 - Married-File Separate |FederalFilingStatus.Married\\- Vertex uses Married rate\\- Symmetry uses Single rate
| |05 - Non Resident Alien |FederalFilingStatus.Nonresident_Alien\\- New filing status with Symmetry, Vertex L series does not support this
| |Other Values |FederalFilingStatus.Single
|Tax Method |Lexicon: X_UFED_TAX_METHOD |CalcMethod_FIT.methodRegularWages
| |01 - Annualized Method\\(Default Method)|CalcMethod.Annualized\\- fit_wages = ctd PC Usage 6051 UFWTERN\\ \\- 125 / 401k will be prorated by Reg and Sup wages\\- taxable fit_wages will be less 125 / 401k Reg portion\\- Store Regular FIT Wages and FIT Tax
| |02 - Annualized + %|same as 01 - Annualized Method to retrieve Taxable fit_wages that is less 125 / 401k exemption\\ \\-if IPCT Pay Catg = Regular Pay, then fit_addn_tax = taxable fit_wages * IPRLU ufed_add_tax_per_period (this field contains the additional % to be used to calculate addn tax)\\ \\-fit_addn_tax will be stored in PC Usage 6002 (FWT additional deduction) if a pay component is defined\\-otherwise fit_addn_tax will be stored with FIT Tax
| |03 - Annualized + Amount|-same as 01 - Annualized Method to retrieve Taxable fit_wages that is less 125 / 401k exemption\\ \\-if IPCT Pay Catg = Regular Pay, then fit_addn_tax = IPRLU ufed_add_tax_per_period
| |04 - % on element UFWTERN|-same as 01 - Annualized Method to retrieve Taxable fit_wages that is less 125 / 401k exemption\\ \\- fit_wages = ctd PC Usage 6051 UFWTERN\\- fit tax = taxable fit_wages * fit_percent\\ \\- fit_percent = IPRLU ufed_tax_percent if this exists\\ \\- Otherwise from IDGV State Level for 'Reg Type' = 'US State Regist n' for the State with 'Govt Rate Type' = 'US Fed Tax Rate' if exists\\ \\- otherwise from IDGV Federal Level for 'Reg Type' = 'US Fed Regist n' with 'Govt Rate Type' = 'US Fed Tax Rate' if exists\\ \\- Otherwise fit_percent = 0\\- This defaults to 01 - Annualized Method calculation
| |05 - % on element UFWTPERC|-same as '04 - % on element' except fit_wages = ctd PC Usage 6052 UFWTPERC
| |06 - Flat Amount|-same as 01 - Annualized Method to retrieve Taxable fit_wages that is less 125 / 401k exemption\\-fit_wages = ctd PC Usage 6051 UFWTERN\\-fit tax = IPRLU Federal Tab Tax Amount (ufed_tax_amount)
| |07 - Cumulative Averaging|-CalcMethod.Cumulative\\-fit_wages = ctd PC Usage 6051 UFWTERN\\-under Development\\-will be supported upon request by client
| |08 - By Supplemental Meth|-CalcMethod.Annualized\\-fit_wages = ctd PC Usage 6051 UFWTERN\\-fit_wages is added to fsp_wages, zero out fit_wages\\-tax result will be stored as FSP tax
| |09 - Ann/0 Tax/Upd Wage|-same as '01 - Annualized Method'\\-Store Regular Wages only, zero out tax amount\\-Additional Tax will not be taken
| |10 - PTD Method|-same as '01 - Annualized Method', use ptd (not ctd)
| |11 - PTD Method + %|-same as '02 - Annualized + %', use ptd (not ctd)
| |12 - PTD Method + Amount|-same as '03 - Annualized + Amt', use ptd (not ctd)
| |99 - Do Not Calculate|-If ufed_tax_method = '99' then STE.setFederalParameters.exemptStatus = TRUE Else\\STE.setFederalParameters.exemptStatus = FALSE\\ \\-Symmetry encompasses all federal items as 'do not calculate' (ie: FICA and Medicare). With Vertex user had to define FICA and Medicare to not calculate. Symmetry uses the FIT wages to determine FICA and Medicare earnings, therefore if no FIT is calculated no FICA or Medicare will be calculated.
| |Other Values|-same as '01 - Annualized Method'
|Suppl Tax Method|X_UFED_SUPPL_METHOD|CalcMethod_FIT.methodSupplementalWages
| |00-Normal Method\\ \\-Symmetry usage only\\*Vertex does not support this\\ \\-if user is __not converted__ from Vertex, use this method 00 as the Default Method\\ \\-if user is converted from Vertex, user can use their existing Suppl Tax Method set up for tax comparison\\-after conversion, user may switch to use this Default Method\\ \\-for more information on Supplemental pay please see PR_US_IPRLU_Sup_Pay.doc\\ \\-(Default Method)|-fsp_wages = ctd PC Usage 6055 UFSPERN\\-If fsp_wages <> 0 then CalcMethod_FIT.methodSupplementalWages = Calc_Method.Flat\\Otherwise = CalcMethod_None\\ \\-depending on element set up 125 / 401k may be prorated by Reg and Sup wages\\-taxable fsp_wages may be less 125 / 401k Sup portion
| |01 - % Meth (IPRLU%,Default %)|fsp_wages = ctd PC Usage 6055 UFSPERN\\ - If fsp_wages <> 0 then CalcMethod_FIT.methodSupplementalWages = Calc_Method.Flat\\Otherwise = CalcMethod_None\\ \\ - 125 / 401k may be prorated by Reg and Sup wages\\- taxable fsp_wages may be less 125 / 401k Sup portion\\ \\- fsp tax = taxable fsp_wages * fsp_percent\\ \\- fsp_percent = IPRLU ufed_tax_percent if this exists\\ \\- otherwise from IDGV State Level for 'Reg Type' = 'US State Regist n' for the State with 'Govt Rate Type' = __'US Fed Sup Rate'__ if exists\\ \\- otherwise from IDGV Federal Level for 'Reg Type' = 'US Fed Regist n' with 'Govt Rate Type' = 'US Fed Sup Rate' if exists\\ \\- otherwise fsp_percent = default Govt Rate
| |02 - Concurrent FIT Aggregation|- fsp_wages = ctd PC Usage 6055 UFSPERN\\- This method treats fsp_wages as Reg Wages\\ \\- fsp_wages is added to fit_wages, zero out fsp_wages\\- tax result will be stored as FIT tax
| |03 - Previous Aggregation (Obsolete)|- Obsolete, this method uses the Default Method Same as Tax Method 01 - % Meth
| |04 - Cumulative Aggregation(Obsolete)|- Obsolete, this method uses the Default Method Same as Tax Method 01 - % Meth
| |05 - Concurrent-Zero tax\\i.e. zero tax, update wage base|- Same as Tax Method 01 - % Meth fsp_wages = ctd PC Usage 6055 UFSPERN\\- Store FSP wages only, 0 tax
| |06 - % Meth (IDGV%,Default %)|- Same as Suppl Tax Method 01 - % Meth fsp_wages = ctd PC Usage 6055 UFSPERN\\ \\- except fsp_percent will NOT be taken from IPRLU ufed_tax_percent\\ \\- fsp_percent is derived from IDGV 'Govt Rate Type' = __'US Fed Sup Rate'__ or use the Govt Default %
| |99 - Do Not Calculate|- Supplemental Earnings will be set to zero, therefore Supplemental Tax will not be calculated
|FICA Method|Lexicon: X_UFED_FICA_METHOD|- STE.setFICAParams.autoAdjust\\- fica_ytd = ytd PC Usage 6201 FICA EE Dedn\\- ytd (fit_wages + fsp_wages) are used in calculation\\- ytd (125) is used in calculation
| |01 - FICA Self Adjust|- STE_setFICAParams.autoAdjust = e_True
| |02 - FICA No Self Adj|- STE_setFICAParams.autoAdjust = e_False
| |03 - FICA Self Adj at Max (Obsolete)|- Obsolete, this is the same as 01- FICA Self Adjust
| |99 - Do Not Calculate|- STE_setFICAParams.exemptStatus = e_True
|Medicare Method|X_UFED_MEDICARE_METHOD|- STE_setMedicareParams.exemptStatus = e_False\\- medi_ytd = ytd PC Usage 6501 MEDI EE Dedn\\- ytd (fit_wages + fsp_wages) are used in calculation\\- ytd (125) is used in calculation
| |01 - Medi Self Adjust|- Same as FICA '01- FICA Self Adjust' method
| |02 - Medi No Self Adj|- Same as FICA '02- FICA No Self Adj' method
| |03 - Medi Self Adj at Max (Obsolete)|- Obsolete, this is the same as 01-Medi Self Adjust
| |99 - Do Not Calculate|- STE_setMedicareParams.exemptStatus = e_True
|FUTA Method|X_UFED_FUTA_METHOD|- STE_setUnemployment_FUTA.isExempt = e_False\\- futa_ctd_wages = ctd PC Usage 6451 UFUTAERN + ctd_fsp_wages\\- futa_ytd_wages = ytd PC Usage 6451 UFUTAERN\\ \\- futa_rate = IDGV ER FUTA Rate if exists.\\ \\- Otherwise use IPUTR Federal entry from '00-000-0000-ER_FUTA-000' Override Tax Rate
| |01 - Self Adjust Method|- STE_setUnemployment_FUTA.isExempt = e_False
| |02 - Do Not Self-Adj (Obsolete)|- Obsolete, defaults to FUTA Method '01'
| |03 - Self Adjust at Max (Obsolete)|- Obsolete, defaults to FUTA Method '01'
| |99 - Do Not Calculate|- STE_setUnemployment_FUTA.isExempt = e_True
|EIC Method |X_UFED_EIC_METHOD|- eic_ytd = ytd PC Usage 6101 EIC Amount
| |01 - Single|- STE_setEICParams.filingStatus = e_EIC_Single\\- STE_setEICParams.filingJointly = e_False
| |02 - Married, Both filing|- STE_setEICParams.filingStatus = e_EIC_Married_Two_Certificates\\- STE_setEICParams.filingJointly =e_True
| |03 - Married, 1 spouse filing|- STE_setEICParams.filingStatus = e_EIC_Married_One_Certificate\\- STE_setEICParams.filingJointly = e_False
| |11 - Single (eas wage)\\(Obsolete)|- same as '01-Single'
| |12 - Married (eas wage)\\(Obsolete)|- same as '02-Married, Both Filing'
| |13 - 1 Spouse (eas wage)\\(Obsolete)|- same as '03-Married, 1 spouse filing'
| |99 - Do Not Calculate|- STE_setEICParams.filingStatus = e_EIC_None
|Number of Exemptions|Optional, this is used by Symmetry\\- specifies the number of exemptions for this employee from W4 Form|- STE_setFederalParams.numAllowances
|Annual Exemption|Not Used, Information only|- Not Used by Symmetry
|Add'l Exemption|Not Used, Information only|- Not Used by Symmetry
|Addl $ or % Per Period|Optional, this is used by Symmetry|- STE_setFederalParams.additionalWH\\- If ufed_tax_method = '02', '11' (Annualized +%) then fit_addn_tax = fit_wages * ufed_add_tax_per_period\\ \\- Else if ufed_tax_method = '03', '12' (Ann + Amt) then fit_addn_tax = ufed_add_tax_per_period\\- Additional Tax will be stored in Add'n Tax PC according to IPPR 'Additional Tax Option'\\- if Reg Gross = 0, if IPPR Option = 'Always', then Add'n Tax will be stored
|Tax Amount|Optional, this is used by Symmetry|- If ufed_tax_method = 06-Flat Amount then fit_tax = fed_tax_amount
|Tax %|Optional, this is used by Symmetry|- If ufed_tax_method = 04 - % on element UFWTERN or 05 - % on element UFWTPERC then fit_percent = ufed_tax_percent
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Railroad Unemployment Repayment Tax - This tax was terminated effective with respect to payments made on or after July 1, 1993.
!IPRLU - Railroad Taxation
||Federal Tab||IPRLU Value||Symmetry Description
|Tier1 SOC Method|Lexicon:\\X_URR_TIER1_SOC_METHOD|- Used to calculate RRTA Tier I and Tier II
| |01 - RR SOC Self Adjust|- It is recommended that 'Self Adjust' method should only be used when users want to re-calculate and adjust the entire Year's Railroad tax calculation, otherwise the 'No Self Adjust' method should be used.\\- If employee works between Railroad and Non-Railroad Assignments, the 'Self-Adjust' method cannot be used because Railroad Tier2 Tax will also be 'Self-Adjust' and thus causing the non-Railroad Assignment earnings to be adjusted to pay Tier2 contribution. UPCALC will automatically flips to use the 'No Self Adjust' method.
| |02 - RR SOC No Self Adjust|- This is the Recommended Tax Method
| |03 - RR SOC Self Adjust at Max\\(Obsolete)|- Obsolete, this is the same as 01- RR SOC Self Adjust
| |99 - Do Not Calculate|
|Tier1 Med Method|X_URR_TIER1_MED_METHOD|- Used to calculate Tier 1 Med RR, no entry in IPUTR for this, instead it will use the MEDI tax rate.
| |01 - RR Med Self Adjust|- Same as MEDI '01- Medi Self Adjust' method
| |02 - RR Med No Self Adjust|- Same as MEDI '02- MEDI No Self Adj' method
| |03 - RR Med Self Adjust at Max\\(Obsolete)|- Obsolete, this is the same as 01-Medi Self Adjust
| |99 - Do Not Calculate
|Tier2 Ret Method\\(Not used)|X_URR_TIER2_RET_METHOD|- Railroad Tier2 Tax automatically invokes from Tier1 SOC Method, this method is not used
| |01 - RR Tier2 Self Adjust|
| |02 - RR Tier2 No Self Adjust|
| |03 - RR Tier2 Self Adjust at Max\\(Obsolete)|
| |99 - Do Not Calculate|
|RUIA Method|X_URR_RUIA_METHOD|- RUIA - Railroad Unemployment Insurance Act\\- If RUIA Method does not = 'Do not Calculate', RUIA will be calculated, regardless of 'Self Adjust' or 'No Self Adjust' method
| |01 - RR Tier2 Self Adjust|- RUIA will be calculated, there is no need to set up 'Self-Adjust' or 'No Self Adjust' method
| |02 - RR Tier2 No Self Adjust\\(Recommended)|- This is the recommended\\- RUIA will be calculated, there is no need to set up 'Self-Adjust' or 'No Self Adjust' method
| |03 - RR Tier2 Self Adjust at Max\\(Obsolete)
| |99 - Do Not Calculate|- RUIA will NOT be calculated
!!State Level
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%%information The following PC Usages are not used for Symmetry and therefore will not be calculated.\\ \\IPRLU - Railroad Suppl Method' and 'RURT Method' are not needed%%
!State Level Field Description
||State Tab Description||IPRLU Value||Symmetry Description
|Filing Status|Lexicon: X_UST_FILING_STATUS|- IPRLU State Tab 'Filing Status' is replaced by IPRLU __MISCELLANEOUS Tab__ Misc. Identifier = __'FILINGSTATUS'__\\ \\- all employees must file their State Filing Status by each WORK State that they will be working in\\ \\- if the user is converting from Vertex Taxation and would like to use both Vertex and Symmetry, the State Filing Status must be set up for Vertex\\ \\- for Symmetry users, the Filing Status under State tab is for information only. This field is only available in IPRLU, it was not added to IPRLUS
| |00 - Not Applicable|- For Symmetry taxation, user may enter '00 - Not Applicable' or enter the following Filing Status, this is for information only
| |01 - Single|- Not Used, Information only
| |02 - Married|- Not Used, Information only
| |03 - Head of Household|- Not Used, Information only
| |04 - Married-File Separate|- Not Used, Information only
| |05 - State Filing Status 05 to 09|- Not Used
|Tax Method|Lexicon X_UST_TAX_METHOD|- CalcMethod_SIT.methodRegularWages
| |01 - Normal Method\\(Default Method)|- CalcMethod.Annualized\\- sit_wages = ctd PC Usage 6651 USTTERN\\ \\- 125 / 401k may be prorated by Reg and Sup wages, depending on element set up\\- taxable sit_wages may be less 125 / 401k Reg portion\\- Store Regular SIT Wages and SIT Tax
| |02 - Normal Method + %|- same as 01 - Normal Method to retrieve Taxable sit_wages that may be less 125 / 401k exemption\\ \\- if IPCT Pay Catg = Regular Pay, then sit_addn_tax = taxable sit_wages * ust_add_tax_per_period\\ \\- sit_addn_tax will be stored in State Additional Tax PC Usages for the RES or WORK State if the additional tax pay components are defined\\ \\- otherwise sit_addn_tax will be stored with SIT Tax
| |03 - Normal Method + Amount|- same as 01 - Normal Method\\- if IPCT Pay Catg = Regular Pay, then sit_addn_tax = ust_add_tax_per_period
| |04 - % on element USTTERN|- same as 01 - Normal Method to retrieve Taxable sit_wages that may be less 125 / 401k exemption\\- sit_wages = ctd PC Usage 6651 USTTERN\\- sit tax = taxable sit_wages * sit_percent\\ \\- sit_percent = IPRLU ust_tax_percent if this exists\\ \\- otherwise from IDGV State Level for 'Reg Type' = 'US State Regist n' for the State with 'Govt Rate Type' = 'US State Tax Rate' if exists\\ \\- otherwise sit_percent = 0,\\- this defaults to 01 - Normal Method calculation
| |05 - % on element USTTPERC|- same as '04 - % on element'\\except sit_wages = ctd PC Usage 6652 USTPERC
| |06 - Flat Amount|- same as 01 - Normal Method to retrieve Taxable sit_wages that may be less 125 / 401k exemption\\- sit_wages = ctd PC Usage 6651 USTTERN\\- sit tax = IPRLU State Tab Tax Amount (ust_tax_amount)
| |07 - By Supplemental Meth|- CalcMethod.Annualized\\- sit_wages = ctd PC Usage 6651 USTTERN\\- sit_wages is added to ssp_wages, zero out sit_wages\\- tax result will be stored as SSP tax
| |08 - Normal/0 Tax/Upd Wage|- same as '01 - Normal Method'\\- Store Regular Wages only, zero out tax amount
| |10 - PTD Method|- same as '01 - Normal Method', use ptd (not ctd)
| |11 - PTD Method + %|- same as '02 - Normal + %', use ptd (not ctd)
| |12 - PTD Method + Amount|- same as '03 - Normal + Amt', use ptd (not ctd)
| |99 - Do Not Calculate|- If ust_tax_method = '99' then\\STE.setStateParameters.exemptStatus = TRUE Else\\STE. setStateParameters.exemptStatus = FALSE
| |Other Value|- same as '01 - Normal Method'
|Suppl Tax Method|X_UST_SUPPL_METHOD|- STEsetCalcMethodSIT.methodSupplementalWages
| |00 - Normal Method\\- Symmetry user only\\- Vertex does not support this\\ \\- if user is __not converted__ from Vertex, use this method 00 as the Default Method\\ \\- if user is converted from Vertex, user can use their existing Supl Tax Method set up for tax comparison\\ \\- after conversion, user may switch to use this Default Method\\ \\- for more information on Supplemental pay please see PR_US_IPRLU_Sup_Pay.doc\\ \\(Default Method)|- ssp_wages = ctd PC Usage 6655 USTSERN\\ \\If ssp_wages <> 0 then\\ \\(1) - for States that have a flat withholding %, Supplemental Tax Method = CALC_Method_Flat\\ \\(2) - for States that do not have a flat withholding %, Supplemental Tax Method = Current Aggregation. Current Aggregation adds supplemental wages to the regular wages and calculates the withholding amount using the annualized method on the combined wages. The difference between the withholding on the combined Reg & Supp and the withholding on Reg wages is the supplemental withholding amount.\\ \\List of States do not have flat %:AK,AZ,CT,DE,FL,HI,KY,LA,MA,MS,NH,NJ,SD,TN,TX,UT,WA,WY,PR\\ \\- 125 / 401k may be prorated by Reg and Sup wages, depending on element set up\\- taxable ssp_wages may be less 125 / 401k Sup portion
| |01 - Concur-% Meth (IPRLU%)\\ \\31 - Concur-% Meth (IDGV %)|ssp_wages = ctd PC Usage 6655 USTSERN\\If ssp_wages <> 0 then\\STE.setCalcMethod_SIT.methodSupplementalWages = e_CALC_Method_Flat\\Otherwise use e_CALC_Method_None\\ \\- 125 / 401k may be prorated by Reg and Sup wages\\- taxable ssp_wages may be less 125 / 401k Sup portion\\ \\- ssp tax = taxable ssp_wages * ssp_percent\\ \\- if Suppl Tax Method = 01 % Meth (IPRLU %), then ssp_percent = IPRLU ust_tax_percent if this exists\\ \\- if Suppl Tax Method = 31 % Meth (IDGV %), then ssp_percent = 0 (will not use IPRLU State %)\\ \\- if ssp_percent = 0, then ssp_percent is from IDGV State Level for 'Reg Type' = 'US State Regist n' for the State with 'Govt Rate Type' = __'US State Sup Rate'__ if exists\\ \\- otherwise ssp_percent = default Govt Rate
| |02 - Concur-Flat Amount|- same as 01 - Concur-% Meth to retrieve Taxable ssp_wages that is less 125 / 401k exemption\\ \\- ssp tax = IPRLU State Tab Tax Amount (ust_tax_amount)
| |03 - Concur-SIT Normal Method|- ssp_wages = ctd PC Usage 6655 USTSERN\\ \\- this method treats ssp_wages as Reg Wages\\ \\- ssp_wages is added to sit_wages, zero out ssp_wages\\- tax result will be stored as SIT tax
| |04 - Concur-Ann Sup Grs\\(Obsolete)|- Obsolete, this method uses the Default Method\\Same as Tax Method 01 - Meth
| |05 - Concur-Not Ann Suppl\\(Obsolete)|- Obsolete, this method uses the Default Method\\Same as Tax Method 01 - Meth
| |06 - Con-Norm/0 Tax/UpdWg|- Same as Suppl Tax Method 01 - Meth\\- Store SSP wages only, 0 tax
| |99 - Do Not Calculate|- Supplemental Earnings will be set to zero, therefore Supplemental Tax will not be calculated
| |All other Suppl Tax methods are Not Used|- Same as Suppl Tax Method 01 - Meth
|Alternate Tax Method|X_UST_ALT_TAX_METHOD\\(Obsolete)|- Not Used
|SUI EE Method|Lexicon: X_UST_SUI_METHOD|- SUI EE is applicable to following States:\\02-AK, 34-NJ, 42-PA\\ \\- IPUTR will specify a Tax Identifier for SUI-000\\e.g. Alaska: '02-000-0000-SUI-000'
| |01 - Self Adjust|- STE.SUI_EE_Param.isExempt = False\\STE.SETOPTION is set with Auto_Adjust = True
| |02 - Do Not Self Adjust\\- STE.SUI_EE_Param.isExempt = False
| |03 - Self Adjust at Max (Obsolete)\\04 - No Self Adj, 0% Rate (Obsolete)\\05 - Self Adj, 0% Rate (Obsolete)|- Not Used, will use 01-Self Adjust as default
| |98 - No Calc, Upd Wage|- same as 01 - Self Adjust\\- Store Wages only
| |99 - Do Not Calculate - STE.SUI_EE_Param.isExempt = True
|SUI ER Method|Lexicon: X_UST_SUI_METHOD|- SUI ER is applicable to most states\\ \\- IPUTR will specify a Tax Identifier for ER_SUTA\\e.g. Alabama: '01-000-0000-ER_SUTA-000'\\ \\- user MUST enter an Overridden Rate on this IPUTR entry in order to calculate ER SUTA
| |01 - Self Adjust|- Default ER SUTA method\\- applicable Wages and YTD are used for calculation\\STE.SETOPTION is set with Auto_Adjust = True
| |02 - Do Not Self Adjust|- same as 01 - Self Adjust except Auto_Adjust option is not set
| |03 - Self Adjust at Max (Obsolete)\\04 - No Self Adj, 0% Rate (Obsolete)\\05 - Self Adj, 0% Rate (Obsolete)|- Not used, will use 01-Self Adjust as default
| |98 - No Calc, Upd Wage|- same as 01 - Self Adjust\\- Store Wages only
| |99 - Do Not Calculate|- ER SUTA calculated is bypassed
|SDI EE Method|Lexicon: X_UST_SDI_METHOD|- SDI EE is applicable to following States:\\06-CA, 15-HI, 34-NJ, 36-NY, 72-PR, 44-RI, 53-WA\\ \\- IPUTR will specify a Tax Identifier for SDI-000\\e.g. Hawaii: '15-000-0000-SDI-000'
| |01 - Self Adjust|- STE.SDI_EE_Param.isExempt = False\\- STE.SETOPTION is set with Auto_Adjust = True
| |02 - Do Not Self Adjust|- STE.SDI_EE_Param.isExempt = False
| |03 - Self Adjust at Max (Obsolete)\\04 - No Self Adj, 0% Rate (Obsolete)\\05 - Self Adj, 0% Rate (Obsolete)|- Not used
| |98 - No Calc, Upd Wage|- same as 01 - Self Adjust\\- Store Wages only
| |99 - Do Not Calculate|- STE.SDI_EE_Param.isExempt = True
|SDI ER Method|Lexicon: X_UST_SDI_METHOD|- SDI ER is applicable to following States:\\34-NJ, 72-PR\\ \\- IPUTR will specify a Tax Identifier for ER_SDI\\e.g. New Jersey: '34-000-0000-ER_SDI-000'
| |01 - Self Adjust|- STE.SDI_ER_Param.isExempt = False\\- STE.SETOPTION is set with Auto_Adjust = True
| |02 - Do Not Self Adjust|- STE.SDI_ER_Param.isExempt = False
| |03 - Self Adjust at Max (Obsolete)\\04 - No Self Adj, 0% Rate (Obsolete)\\05 - Self Adj, 0% Rate (Obsolete)|- Not used
| |98 - No Calc, Upd Wage|- same as 01 - Self Adjust\\- Store Wages only
| |99 - Do Not Calculate|- STE.SDI_ER_Param.isExempt = True
|WC Method|Lexicon: X_UST_WCB_METHOD|
| |01 - Calc by IPWC Class|- this performs UPCALC internal WC Calculation, not using the STE WC Calculation\\- using this method, UPCALC will use the rates as defined in IPWC for the classes defined.
| |02 - Calc by US Taxation|- using this method WC will be calculated using the rates provided by Symmetry for the individual states. This method does not take into consideration the classes and rates defined in IWC.
| |99 - Do Not Calculate|- WC will not be calculated
|Reciprocity Agreement|Lexicon: X_UST_RECIPROCATION\\ \\On __IMST screen__, user should set up the default Site Preference for __[US TAX RECIP]__ with the saved value of the appropriate selection from the X_UST_RECIPROCATION lexicon, then at employee level, user may set up employee's Reciprocity Agreement as an override to IMST Site Preference.|- this field determines how Pay Lines Earnings are to be allocated to HOME / WORK Tax Jurisdiction
| |Null or\\00 - Default (PPH Work/Res GEO)|- Pay Lines Earnings are allocated according to __Pay Header's Work and Home Jurisdiction__\\ \\- if the Pay Line's Tax Jurisdiction is the __same__ as Pay Header's Home Jurisdiction, this Pay Line's earnings is allocated to Pay Header's Home Jurisdiction\\ \\- if the Pay Line's Tax Jurisdiction is __NOT the same__ as Pay Header's Home Jurisdiction, this Pay Line's earnings is allocated to Pay Header's __Work Jurisdiction__\\ \\-if a Pay Line does not specify a Tax Jurisdiction, this Pay Line's Earnings will be allocated to Pay Header's Work Jurisdiction\\ \\k_SIT_Param.hasNonResCertificate = False
| |01 - NR Certificate Filed|- Pay Lines Earnings are allocated the same way as 00 - Default\\ \\k_SIT_Param.hasNonResCertificate = True
| |02 - Calc WORK Tax\\(PPH Work GEO)|- All Pay Lines Earnings are allocated according to Pay Header's WORK Jurisdiction
| |03 - Calc RES Tax\\(PPH Home GEO)|- All Pay Lines Earnings are allocated according to Pay Header's HOME Jurisdiction
| |04 - Calc WORK / RES\\(PPH 2 States)|- same as 00 - Default
|# of Exemption 1|Not Used by Symmetry|- Not Used - replaced by __MISCELLANEOUS Tab__\\Misc. Identifier = __'TOTALALLOWANCES'__ or similar Misc. Identifier for different State
|# of Exemption 2|Not Used by Symmetry|- Not Used
|Annual Exemption|Not Used by Symmetry|- Not Used
|Add'l Exemption|Not Used by Symmetry|- Not Used
|Addl $ or % Per Period|Optional, this is used by Symmetry|- STE_setSITParams.additionalWH\\ \\- If ust_tax_method = '02','11' (Normal +%) then sit_addn_tax = taxable sit_wages * ust_add_tax_per_period\\Else if ust_tax_method = '03','12' (Normal + Amt) then sit_addn_tax = ust_add_tax_per_period\\ \\- Additional Tax will be stored in Add'n Tax PC according to IPPR 'Additional Tax Option'\\- if Reg Gross = 0, if IPPR Option = 'Always', then Add'n Tax will be stored
|Add'l Tax For Res|Optional, this is used by Symmetry|- indicates if the Add'n Tax is applicable to Res State\\- if '01-Add Tax for Res', then Add'n Tax will be taken for Res State\\- default is '01' when this field is not set up
|Add'l Tax For Work|Optional, this is used by Symmetry|- Same as 'Add'l Tax for Res' but use for Work State
|Tax Amount|Optional, this is used by Symmetry|- If ust_tax_method = '06' (Flat) then\\sit_tax = ust_tax_amount
|Tax %|Optional, this is used by Symmetry
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;Railroad Unemployment Repayment (RURT)
|6341|RR RURT EE Deduction
|6342|RR RURT EE Earnings
|6343|RR RURT ER Contribution
|6344|RR RURT ER Earnings
|6345|Pre-RR RURT EE Earnings (PPE)
|6346|Pre-RR RURT ER Earnings (PPE)
!!Local Level
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;Railroad Supplemental Annuity:
|6351|RR SUPPL EE Deduction
|6352|RR SUPPL EE Earnings
|6353|RR SUPPL ER Contribution
|6354|RR SUPPL ER Earnings
|6355|Pre-RR SUPPL EE Earnings (PPE)
|6356|Pre-RR SUPPL ER Earnings (PPE)
!Local Level Field Description
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!IPPC - Railroad Tax Pay Components
On the [IPPC] screen, the Pay Components for Railroad Tax must be set up with all the above PC Usages if applicable:
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For PC Usages with Pre- Earnings, the Assoc Element field must be filled out with the Eligible Taxable earnings:
Please refer to [US PC USAGES] for the complete list of US PC usages.
||Local Tab Description||IPRLU Value||Symmetry Description
| | |Local level Taxation is automatically calculated by Symmetry based on the GNIS location code (i.e.GEO Code).\\ \\There is no need to set up Local tab information except to suppress certain Tax Calculation by entering 'Do Not Calculate' on the Local tab.\\ \\If Additional information is needed in order to calculate the Local level tax, it will be set up on IPRLU __MISCELLANEOUS__ Tab by Misc. Identifiers for the Local.\\ \\These additional Local Misc Identifiers will be supplied by the system via IPUTP (Maintain US Tax Parameters) screen, the user then should set up on IPRLU MISC Tab with these Local Misc. Identifiers.
|County Tax Method|Lexicon\\X_ULOC_COUNTY_TAX_METHOD|
| |01 - Normal Method\\(Default Method)|- the State Level Taxable Earnings, 125/401K exemptions are used at the Local Level\\ \\- no need to set up pay components for Pre-Earnings PC Usages at the County Level\\ \\- must set up pay components to store the results of County Tax and County Earnings by County PC Usages
| |All other values except 99\\(Default to Rule 01)|- same as 01 - Normal Method
| |99 - Do Not Calculate|- If uloc_county_tax_method = '99' then County Tax will not be calculated
|City Tax Method|Lexicon\\X_ULOC_CITY_TAX_METHOD|
| |01 - Normal Method\\(Default Method)|- the State Level Taxable Earnings, 125/401K exemptions are used at the Local Level\\ \\- no need to set up pay components for Pre-Earnings PC Usages at the City Level\\ \\- must set up pay components to store the results of City Tax and City Earnings by City PC Usages
| |All other values except 99\\(Default to Rule 01)|- same as 01 - Normal Method
| |99 - Do Not Calculate|- If uloc_city_tax_method = '99' then City Tax will not be calculated
|School Tax Method|Lexicon\\X_ULOC_SCHOOL_TAX_METHOD|
| |01 - Use Default School\\(Default Method)|- the State Level Taxable Earnings, 125/401K exemptions are used at the Local Level\\ \\- no need to set up pay components for Pre-Earnings PC Usages at the School Level\\ \\- must set up pay components to store the results of School Tax and School Earnings by School PC Usages
| |All other values except 99\\(Default to Rule 01)|- same as 01 - Use Default School
| |99 - Do Not Calculate|- If uloc_school_tax_method = '99' then School Tax will not be calculated
|Head Tax Method|Lexicon\\X_ULOC_HEAD_TAX_METHOD|
| |01 - Calculate By Local\\(Default Method)|- Head Tax will be calculated according to GNIS code for these States:\\ \\CO 08-005-185037 - Greenwood Village OPT\\CO 08-031-201738 - Denver OPT\\CO 08-005-204737 - Aurora OPT\\CO 08-001-204737 - Aurora OPT\\CO 08-013-178603 - Glendale OPT\\CO 08-005-204714 - Sheridan OPT\\DE 10-003-214862 - Wilmington Business License Fee\\IL 17-031-423587 - Chicago Expense Tax\\NM 35-000-0000 - New Mexico Workers Compensation Assessment Fee\\VT 50-000-0000 - Vermont Catamount Healthcare Assessment Tax\\ \\For Symmetry users, method '01' will deduct the entire Head Tax amount without any proration\\e.g. Colorado Denver OPT Head Tax is $5.75 per month, this method will take $5.75 when the employee has not been deducted for the month.\\ \\- if user wants to prorate $5.75 by each period, then use Method '06 - Calc, Prorate by Period'
| |Vertex Users only:\\ \\02 - Once Per Year\\03 - Once Per Mth\\04 - 1/Mth w Min Wage\\05 - Once Per Period|- For Symmetry users, Head Tax method 02 to 05 will default to Method 01.\\ \\- Symmetry automatically calculates Head Tax for each local, there is no need to specify 'Once per year' or 'Once per month'
| |Symmetry Users only:\\ \\06 - Calc, Prorate by Period|For Symmetry users, this method will prorate the Head Tax amount by pay period\\ \\e.g. Colorado Denver OPT Head Tax is $5.75 per month, this method will prorate $5.75 to each period for the month\\For a weekly pay period, the tax is $1.33\\For a bi-weekly pay period, the tax is $2.65\\ \\- if user does not want to prorate $5.75 by each period, then use Method '01 - Calculate by Local'
| |99 - Do Not Calculate|If uloc_head_tax_method = '99' then Head Tax will not be calculated
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!RPPC - Railroad Tax Pay Components Example
The following report excerpt is an example to show the pay components of all the Railroad PC Usages.
%%information Note that the Associated PC is not being used.%%
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[INSERT]
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!IPPE - Deduction Element - Add Railroad Deduction PCs
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*All the Railroad Tax Deduction pay components must be added to the Deduction Element in order for [UPCALC] to deduct the Railroad tax from employee's gross pay
*On the [IPCU] screen, the PC Usage field set to '2 Total Deductions (PPE)' must already define a pay component from [IPPC] that specifies the Deduction element. The Associated Element field must be set to 'Deduction.
*Using the Associated Element for PC Usage 2 within [IPPC], go into the [IPPE] screen and add the list of Railroad Deduction pay components to be deducted from employee's gross pay.
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!IDGV - Define Government Registrations - US Fed Regist #
Within the [IDGV] screen, for each Entity, the Fed Regist Set and Fed Regist Type must be defined with the Fed Regist # prior to defining Groups for Railroad Employment on [IDGR].
!IDGR - Define Groups for Railroad Employment
For groups for Railroad Employment, the Registration tab in [IDGR] must have the W2 Employment Type field set to 'Railroad' along with the appropriate [IDGV] Government registrations.
!IDGV - Define Government Registrations - US RR Regist #
*If the Railroad Registration # needs to be defined or the overridden Railroad Maximums or Experience rate needs to be specified, registration types 'US RR Regist 1' up to 'US RR Regist 9' must be defined on [IDGV].
*The last digit of the 'US RR Regist n' is the same digit as the [IDGR] Fed Regist Type 'US Fed Regist n'.\\''For example, if [IDGR] specifies 'US Fed Regist 2', then [IDGV] should define 'US RR Regist 2' with the same Registration Set to be used for this group.''
The Registration Type is from the lexicon [X_GOVT_REGIST_TYPE].
[X_GOVT_REGIST_TYPE] lexicon values for Railroad Registration are:
|0291|US RR Regist 1
|0292|US RR Regist 2
|0293|US RR Regist 3
|0294|US RR Regist 4
|0295|US RR Regist 5
|0296|US RR Regist 6
|0297|US RR Regist 7
|0298|US RR Regist 8
|0299|US RR Regist 9
!IDGV - Define Government Registrations for Railroad Overrides
After the 'US RR Regist n' is entered on [IDGV], the 'Govt Rate Type' can be entered to specify any overridden values for the Railroad tax calculation.
''For example, suppose the RUIA Employer Portion is 2.15% (Experience rate) or 12% up to Wage Base $1280 per month. The default tax rate of 12% will be used by [UPCALC] at all times. If the 2.15% Experience rate is being used, this rate must be set up on the [IDGV] screen to override the default rate. Enter the percent 2.15% as a rate of 0.0215.''
The Govt Rate Type is from the lexicon [X_GOVT_RATE_TYPE].
[X_GOVT_RATE_TYPE] lexicon values for Railroad Tax calculation are:
|022011|US RR Tier1 Soc Max Base Amt
|022012|US RR Tier1 Soc Max Dedn
|022013|US RR Tier1 Soc Rate
|022021|US RR Tier1 Med Max Base Amt
|022022|US RR Tier1 Med Max Dedn
|022023|US RR Tier1 Med Rate
|022031|US RR Tier2 EE Max Base Amt
|022032|US RR Tier2 EE Max Dedn
|022033|US RR Tier2 EE Rate
|022036|US RR Tier2 ER Max Base Amt
|022037|US RR Tier2 ER Max Dedn
|022038|US RR Tier2 ER Rate
|022041|US RR RUIA Max Base Amt
|022042|US RR RUIA Max Dedn
|022043|US RR RUIA Rate
|022051|US RR RURT Max Base Amt
|022052|US RR RURT Max Dedn
|022053|US RR RURT Rate
|022061|US RR SUPPL Max Base Amt
|022062|US RR SUPPL Max Dedn
|022063|US RR SUPPL Rate
!IDPS - Define Positions for Railroad
*After the groups are defined for Railroad Employment, the jobs and/or positions that use these groups can be defined.
*These positions/jobs will then be used to set up employee assignments.
!IEAS - Maintain Assignments for Railroad Employees
*When defining the employee's Assignment, a Railroad position may be selected in the Position field.
*After the Position is entered, it will be used to automatically retrieve the data for the Group field.
*When the employee is paid by this assignment, the associated group will be used for the Pay Header and therefore the Railroad tax will be calculated according to the group's W2 Employment type.
!IPRLU - US Tax Filing Information
*The Railroad tax methods must be set up for each Railroad employee on [IPRLU] screen.
*The Railroad Taxation Area must be set up for Railroad Employees only
*The FICA Method and Medicare Method are used when the employee is paid by groups that are not Railroad Employment.
*For Railroad employees, both the FICA/Medicare Method and the Railroad Tax section must be set up so that when the employee is transferred between Railroad and Regular employment, the corresponding tax will be calculated.
*Once all the groups have been defined for the Railroad employment and [IEAS] has been set up to pay employees with the Railroad Employment groups, a fix up script can be run to populate the [IPRLU] Railroad tax method with the default method of 'Self Adjust'. This script is called __fix_IPRLU_Railroad_default.sql__\\%%information Please note that fix_IPRLU_Railroad_default.sql only populates the Railroad tax methods, the IPRLU record must first be created.%%
The following is a list of the database columns used for Railroad Tax calculation:
;P2K_PR_US_PAY_RULES (ppru):
|URR_TIER1_SOC_METHOD|Railroad Tier 1 Social Security Tax Method\\ \\VARCHAR2(2), lookup lexicon [X_URR_TIER1_SOC_METHOD]
|URR_TIER1_MED_METHOD|Railroad Tier 1 Medicare Tax Method\\ \\VARCHAR2(2), lookup lexicon [X_URR_TIER1_MED_METHOD]
|URR_TIER2_RET_METHOD|Railroad Tier 2 Retirement Tax Method\\ \\VARCHAR2(2), lookup lexicon [X_URR_TIER2_RET_METHOD]
|URR_RUIA_METHOD|Railroad Unemployment Insurance Act (RUIA) Tax Method\\ \\VARCHAR2(2), lookup lexicon [X_URR_RUIA_METHOD]
|URR_RURT_METHOD|Railroad Unemployment Insurance Repayment (RURT) Tax Method\\ \\VARCHAR2(2), lookup lexicon [X_URR_RURT_METHOD]
|URR_SUPPL_METHOD|Railroad Supplemental Annuity Tax Method\\ \\VARCHAR2(2), lookup lexicon [X_URR_SUPPL_METHOD]
;P2K_PR_US_PAY_CATEGORIES (pctu):
Same as P2K_PR_US_PAY_RULES (ppru)\\ \\
The following is a list of Railroad Tax Method lexicons:
|[X_URR_TIER1_SOC_METHOD]\\VARCHAR2(2)|01 - RR SOC Self Adjust\\02 - RR SOC No Self Adjust\\03 - RR SOC Self Adjust at Max\\99 - Do Not Calculate
|[X_URR_TIER1_MED_METHOD]\\VARCHAR2(2)|01 - RR Med Self Adjust\\02 - RR Med No Self Adjust\\03 - RR Med Self Adjust at Max\\99 - Do Not Calculate
|[X_URR_TIER2_RET_METHOD]\\VARCHAR2(2)|01 - RR Tier2 Self Adjust\\02 - RR Tier2 No Self Adjust\\03 - RR Tier2 Self Adjust at Max\\99 - Do Not Calculate
|[X_URR_RUIA_METHOD]\\VARCHAR2(2)|01 - RR RUIA Self Adjust\\02 - RR RUIA No Self Adjust\\03 - RR RUIA Self Adjust at Max\\99 - Do Not Calculate
|[X_URR_RURT_METHOD]\\VARCHAR2(2)|01 - RR RURT Self Adjust\\02 - RR RURT No Self Adjust\\03 - RR RURT Self Adjust at Max\\99 - Do Not Calculate
|[X_URR_SUPPL_METHOD]\\VARCHAR2(2)|01 - RR SUPL Self Adjust\\02 - RR SUPL No Self Adjust\\03 - RR SUPL Self Adjust at Max\\99 - Do Not Calculate
!IPPGU - US Pay Categories
The Railroad tax methods may be overridden by the Pay Categories on [IPPGU] screen.
!IPPR - Payroll Information
Because the Railroad Unemployment Insurance (RUIA) is calculated at a rate up to the Monthly Maximum Earnings, the MTD toggle on [IPPR] must be turned on in order to maintain the MTD values.
!!Railroad Tax Calculation
!IPPH - Pay Header of Railroad Employees
*When an employee is paid with the [IEAS] assignment for the group that points to the Railroad W2 Employment Type, this employee's Pay Header is subject to Railroad Tax calculation.
*The Pay Header's group determines if this pay should calculate the Railroad tax.
*The [IPRLU] screen defines each Railroad Tax method that is eligible for this employee.
*[UPCALC] retrieves all Taxable Earnings according to [IPCU] Railroad PC Usages and passes that on to Vertex in order to calculate the Railroad taxation.
!UPCALC - Railroad Taxation
*Railroad Tax Annual maximums and rates are supplied by Vertex.
*There are different Annual Maximum earnings and rates for different Railroad tax calculations.
*The following is an example of Rates and Maximums for 2008
**Tier1 OASDI Employee Portion is 6.2% up to SSA Wage Base $102,900
**Tier1 OASDI Employer Portion is 6.2% up to SSA Wage Base $102,900
**Tier1 Medicare Employee Portion is 1.45% with no Wage Base limit
**Tier1 Medicare Employer Portion is 1.45% with no Wage Base limit
**Tier2 Employee Portion is 3.9% up to SSA Wage Base $75,900
**Tier2 Employer Portion is 12.1% up to SSA Wage Base $75,900
**RUIA Employer Portion is 2.15% (Experience Rate) or 12% up to Wage Base $1280 per month
*When an employee is paid throughout the year of 2008, the employee will first reach the Tier2 maximum earnings $75,900 and thus the Tier2 contribution will stop, then the employee will reach the OASDI maximum of $102,900 while the Medicare portion will continue with no Base limit.
*The Railroad Unemployment Insurance (RUIA) has a Monthly Maximum Wage Base of $1280 per month, thus the MTD Earnings and contributions are passed to Vertex to determine if the RUIA Maximums are reached for each month.
!RPREGC - Pay Register Example of Railroad Tax
Period: 200802
|PC 6033 RR Tier1 Soc EE|535.61 x 6.2% = 33.21
|PC 6034 RR Tier1 Med EE|535.61 x 1.45% = 7.77
|PC 6035 RR Tier2 EE|535.61 x 3.9% = 20.89
|PC 7035 RR Tier2 ER|535.61 x 12.1% = 64.81
|PC 7036 RR RUIA ER|535.61 x 2.15% = 11.52 (Experience Rate 2.15% instead of default 12%)
!!Employee Transfer - Railroad Employment
!IEAS - Transfer with an Effective Date Change
*An employee can transfer to and from a Railroad employment by just changing the [IEAS] Assignment position with an effective date change.
*When the Pay Headers are generated from this assignment, the effective Assignment group will be used and therefore the Railroad tax will be calculated accordingly.
*When calculating the Railroad Tier1 Social Security / Medicare portion and the Regular FICA/MEDI for the different assignments, the YTD amounts of these contributions are taken into consideration so that the employee will not contribute over the Annual maximums.
!IEAS - Transfer with additional Assignments
*An employee may be assigned with an additional assignment in order to perform either regular or railroad type of work throughout the year.
*When the employee is paid with either assignment, the Pay Header's group determines if the Railroad tax should be calculated.
*When calculating the Railroad Tier1 Social Security / Medicare portion and the regular FICA/MEDI for the different assignments, the YTD amounts of these contributions are taken into consideration so that the employee will not contribute over the annual maximums.
!IEEI - Transfer with Different Employments
*An employee can be terminated and re-hired in different employments.
For Employment with Hire Date of '01-Sep-2000', the [IEAS] Assignments are defined for this Employment.
When Pay Headers are entered for this Assignment, the Assignment Group is used to determine if the Railroad Tax should be calculated.
*When the employee is paid with either Employments, the Pay Header's group determines if the Railroad tax should be calculated
*When calculating the Railroad Tier1 Social Security / Medicare portion and the Regular FICA/MEDI for the different assignments, the YTD amounts of these contributions are taken into consideration so that the employee will not contribute over the annual maximums.
*For an employment with Hire Date of '01-Jan-2002', the [IEAS] Assignments are defined for the employment.
*When Pay Headers are entered for this assignment, the assignment's group is used to determine if the Railroad Tax should be calculated.
*When the employee is paid with either Employments, the Pay Header's group determines if the Railroad tax should be calculated.
*When calculating the Railroad Tier1 Social Security / Medicare portion and the Regular FICA/MEDI for the different assignments, the YTD amounts of these contributions are taken into consideration so that the employee will not contribute over the annual maximum.
!!RPYEU - Year End Reporting Railroad Employees
!IDFDV - Box 14 Railroad Tax Set Up
__From W2 Form instructions:__
*Box 14 is used to report RRTA (Railroad Retirement Tax Act) Tier1 and Tier2 employee taxes.
*When reporting the Railroad Employees information, Box 3, 4, 5, 6, 7 Social Security Information should be zero.
*When an employee has contributions to both the Railroad and Regular employments, then Box 3, 4, 5, 6, 7 Social Security Information should be reported. This is used for the scenario when an employee is transferred between Railroad and Regular employments.
[IDFDV] Identifiers W2-OTHER-01 to W2-OTHER-nn Box 14 Information must be set up for Railroad TIER1 and TIER2 taxes as follows:
__From EFW2 File Instructions:__
*A different Code RE Employer Record must be generated by the W2 Employment Type
*Railroad Employees who have been paid by the Code RE Federal Registration# and W2 Employment Type must be grouped and reported under this RE record.
*Social Security and Medicare information should be zero filled for these employees.
*Information from Box 14 is not reported on EFW2 File.
!RPYEU - Example of a Regular and Railroad Employee
*Employee 507 has been paid for both Regular and Railroad Employment during the year.
*When RPYEU is run, the [IPVT] Group code is used to retrieve the W2 Employment Type to be reported.
*Employee 507 will be reported under both Regular and Railroad Employment.
*When reporting the Regular Employment, the Box 3, 4, 5, 6 Social Security Information will be retrieved from [IPVT] for the Regular Employment Group which had calculated the Social Security taxes throughout the year.
*Box 14 Railroad taxes will not be reported because the Regular Employment Group will not calculate Railroad taxes.
*When reporting the Railroad Employment, the Box 3, 4, 5, 6 Social Security Information will not be retrieved from [IPVT] for the Railroad Employment Group because the Social Security taxes have not been calculated throughout the year.
*Box 14 Railroad taxes will be reported because the Railroad Employment Group has been calculated the Railroad taxes.
%%information Note that Box 7 SOC SEC TIPS are calculated and set up by users. This report is an example only, should not be used to calculate for Railroad employees%%
!RPW2 - Example of a Regular and Railroad Employee
Employee 507 will receive 2 W2 forms.
For Regular Employment:\\
Box 3, 4, 5, 6 Social Security Information will be printed\\
Box 14 Railroad information will not be printed\\ \\
For Railroad Employment:\\
Box 3, 4, 5, 6 Social Security Information will not be printed\\
Box 14 Railroad information will be printed
This page (revision-24) was last changed on 26-Nov-2021 10:22 by jmyersTop