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US Taxation Supplemental Pay Processing
US Taxation Supplemental Pay Processing

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!!!US TAXATION SUPPLEMENTAL PAY PROCESSING
!!!US LOAD GNIS LOCATIONS
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*The Supplemental tax for federal withholding is computed using the federal percentage. Example: 25% of wages on the first $1,000,000 in supplemental wages and 35% of wages on any amount over $1,000,000.
*At the Employee level on [IPRLU], the employee defines the employee's Federal Supplemental Tax Method that determines if the Supplemental tax should be calculated for the employee.
*If Federal Supplemental tax is to be calculated for an employee, [UPCALC] will internally pass the 'FLAT' Percentage method to Symmetry that will calculate the FSP tax using the federal 25% or 35% tax method.
*Regardless if the Supplemental Wages are paid WITH or WITHOUT the Regular Wages, Federal Supplemental tax is calculated using this 'FLAT' Percentage method by Symmetry\\ \\For Example: Supplemental is Paid with Regular Wages, when FSP Method = 'Flat Percent Method'\\ \\[US_Taxation _Supplemental Pay Processing_01.JPG]\\ \\PC 6010 FSP Tax 916.96 x 25%= 229.24
*The Supplemental tax for Federal withholding is computed using the federal percentage (i.e. 25% of wages on the first $1,000,000 in supplemental wages and 35% of wages on any amount over $1,000,000).
*At Employee level on IPRLU, the employee specifies the employee’s Federal Supplemental Tax Method that determines if the Supplemental tax should be calculated for this employee
*If Federal Supplemental tax is to be calculated for an employee, UPCALC will internally pass the ‘FLAT’ Percentage Method to Symmetry that will calculate FSP Tax using the federal 25% or 35%
*Regardless if the Supplemental Wages are paid WITH or WITHOUT the Regular Wages, Federal Supplemental tax is calculated using this ‘FLAT’ Percentage Method by Symmetry
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For Example:
Sup is Paid with Regular Wages, when FSP Method = ‘Flat Percent Method’
INSERT IMAGE
|PC 6010 FSP Tax|916.96 x 25% = 229.24
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When a supplemental pay is paid with a regular pay, the taxable benefit deductions can be prorated between both Federal and Supplemental wages. This is controlled by the set up of elements attached to specific pay components, as indicated below.
When a supplemental pay is paid with a regular pay, the taxable benefit deductions may be prorated between both Federal wages and Supplemental wages. This is controlled by the set up of elements attached to specific pay components as indicated below.
At line 19 changed one line
Prorating the taxable benefit deductions will cause a slight difference in the tax calculated. Organizations will need to consider their business processes to determine if they would prefer the taxable benefits to be prorated or not. Some organizations may want to prorate Section 125 deductions and not 401k deductions.
Prorating the taxable benefit deductions will cause a slight difference in the tax calculated. Clients will need to consider their business processes to determine if they would prefer the taxable benefits to be prorated or not. Some clients may want to prorate section 125 deductions and not 401k deductions.
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|7901 | Pre-FWT 125 Exemption - Reg Tax (PPE)
|7902 |Pre-FWT 401K Exemption - Reg Tax (PPE)
|7903 |Pre-FWT 403B Exemption - Reg Tax (PPE)
|7904 |Pre-FWT 457 Exemption - Reg Tax (PPE)
|7905 |Pre-FWT Roth 401K Exemption - Reg Tax (PPE)
|7906 |Pre-FWT Roth 403B Exemption - Reg Tax (PPE)
|7907|Pre-FWT FSA Exemption - Reg Tax (PPE)
|7908 |Pre-FWT HSA Exemption - Reg Tax (PPE)
|7909 | Pre-FWT Simple IRA Exemption - Reg Tax (PPE)
|7921|Pre-FWT 125 Exemption - Suppl Tax (PPE)
|7922| Pre-FWT 401K Exemption - Suppl Tax (PPE)
|7923 | Pre-FWT 403B Exemption - Suppl Tax (PPE)
|7924 | Pre-FWT 457 Exemption - Suppl Tax (PPE)
|7925 | Pre-FWT Roth 401K Exemption - Suppl Tax (PPE)
|7926| Pre-FWT Roth 403B Exemption - Suppl Tax (PPE)
|7927| Pre-FWT FSA Exemption - Suppl Tax (PPE)
|7928 | Pre-FWT HSA Exemption -Suppl Tax (PPE)
|7929 | Pre-FWT Simple IRA Exemption - Suppl Tax (PPE)
|6053 - Pre-FWT 125 Exemption - Regular Tax (PPE)
|6054 - Pre-FWT 401K Exemption - Regular Tax (PPE)
|6056 - Pre-FWT 125 Exemption - Supplemental Tax (PPE)
|6057 - Pre-FWT 401K Exemption - Supplemental Tax (PPE)
At line 42 changed 2 lines
*No supplemental element is associated to the Supplemental PC Usages listed above, such as 7921, 7922. UPCALC will prorate all of the Section 125 and 401k deduction amounts between Regular and Supplemental.
*A supplemental element has been associated to the Supplemental PC Usages listed above, the element is defined with PCs and those PCs have amounts. UPCALC will use the element and prorate the taxable benefits defined in the element. This should NOT be the same element as the one associated to the regular earnings Pre-Tax Benefit PC, such as 7901, 7902. This setup option is used when not all of the pre-tax benefits listed in the element used in the regular Pre-Tax Benefit PC (i.e. 7901, 7902) should be applied to supplemental earnings, therefore a different element is needed.
*No Supplemental Element is associated to the Supplemental PC Usages listed above (i.e. 6056, 6057), UPCALC will prorate all of the section 125 and 401k deduction amounts between Regular and Supplemental
*A Supplemental Element has been associated to the Supplemental PC Usages listed above, the Element is defined with PCs and those PCs have amounts, UPCALC will use the Element and prorate the taxable benefits defined in the element.
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*A supplemental element has been associated to the Supplemental PC Usages but the element is empty (no PCs defined).
*A supplemental element has been associated to the Supplemental PC Usages but the PCs within the element do not have amounts in the pay.
\\
*A Supplemental Element has been associated to the Supplemental PC Usages but the Element is Empty (no PCs defined).
*A Supplemental Element has been associated to the Supplemental PC Usages but the PCs within the Element do not have amounts in the pay.
At line 50 changed 4 lines
__Set Up Options to Prorate Section 125 Taxable Benefits between Federal and Supplemental:__
#On IPPC, do not associate an element to 'PC Usage 7921 - Pre-FWT 125 Exemption - Suppl Tax (PPE)'. This will cause UPCALC to prorate all of the Section 125 taxable benefit deductions that are defined in the element tied to 'PC Usage 7901 - Pre-FWT 125 Exemption - Reg Tax (PPE)'.
#If only certain Section 125 deductions should be prorated, define an element on IPPE that lists only the Section 125 deductions that should be prorated between Federal and Supplemental. On IPPC, attach this element to the Pay Component tied to 'PC Usage 7921 - Pre-FWT 125 Exemption - Suppl Tax (PPE)'. The element should not be the same as the one associated to the regular Pre-Tax Benefit PC, such as 7901.
\\
Set Up Options to Prorate Section 125 Taxable Benefits between Federal and Supplemental:
#In IPPC do not associate an element to PC Usage 6056 - Pre-FWT 125 Exemption - Supplemental Tax (PPE).
This will cause UPCALC to prorate all of the section 125 taxable benefit deductions that are defined in the element tied to PC Usage 6053 Pre-FWT 125 Exemption - Reg Tax (PPE).
#If only certain Sect 125 deductions should be prorated, define an element in IPPE that only lists the 125 deductions that should be prorated between Federal and Supplemental. In IPPC attach this element to the Pay Component tied to PC Usage6056 - Pre-FWT 125 Exemption - Supplemental Tax (PPE)
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__Set Up Options to Prorate 401k Taxable Benefits between Federal and Supplemental:__
#On IPPC, do not associate an element to 'PC Usage 7922 - Pre-FWT 401K Exemption - Suppl Tax (PPE)'. This will cause UPCALC to prorate all of the 401k/457 taxable benefit deductions that are defined in the element tied to '7902 - Pre-FWT 401K Exemption - Reg Tax (PPE)'.
#If only certain 401k or 457 deductions should be prorated between Federal and Supplemental, define an element on IPPE that only lists the 401k and 457 deductions that should be prorated. On IPPC, attach this element to the pay component tied to PC Usage '7922 - Pre-FWT 401K Exemption - Suppl Tax (PPE)'.
\\
Set up Options to Prorate 401k Taxable Benefits between Federal and Supplemental:
#In IPPC do not associate an element to PC Usage 6057 - Pre-FWT 401K Exemption - Supplemental Tax (PPE).
This will cause UPCALC to prorate all of the 401k/457 taxable benefit deductions that are defined in the element tied to 6054 Pre-FWT 401K Exemption - Reg Tax (PPE)
#If only certain 401k or 457 deductions should be prorated between Federal and Supplemental, define an element in IPPE that only lists the 401k and 457 deductions that should be prorated. In IPPC attach this element to the Pay Component tied to PC Usage 6057 - Pre-FWT 401K Exemption - Supplemental Tax (PPE)
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After UPCALC or Trial Calc, go to the Pay Jurisdiction tab on IPPH, click on the Jurisdiction '00-000-0000 Federal' entry and scroll down the 'Tax Identifier' list. The prorated 125 and 401K amounts are stored for these Benefit usages with the description 'Pre-FWT 125 Exemption - Supplemental Tax (PPE)' etc.
After UPCALC or Trial Calc, on IPPH ‘PAY JURISDICTION’ Tab, user can click the Jurisdiction ’00-000-0000 Federal’ entry and scroll down the ‘Tax Identifier’ list, the prorated 125 and 401K amounts are stored for these Benefit usages with description ‘Pre-FWT 125 Exemption - Supplemental Tax (PPE)’ etc.
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|PC 8000 Fed Tax Earnings|2249.7300
|PC 8010 Fed Sup Earnings|974.8800
|PC 8000 Fed Tax Earns|2249.7300
|PC 8010 Fed Sup Earns|974.8800
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|PC 8055 Res SIT Earnings|2249.7300
|PC 8058 Res Supp Earnings|974.8800
|PC 8055 Res SIT Earn|2249.7300
|PC 8058 Res Supp Earn|974.8800
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|PC 8403 Pre-Fed Sup Earnings|1000.0000
|PC 8153 Pre Fed 125 Earnings|34.8800
|PC 8154 Pre Fed 401 Earnings|23.0800
|PC 8403 Pre-Fed Sup Ern|1000.0000
|PC 8153 Pre Fed 125 Earn|34.8800
|PC 8154 Pre Fed 401 Earn|23.0800
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|PC 8167 Pre FSP 401 Earnings|10.0000
|PC 8167 Pre FSP 401 Earn|10.0000
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|PC 8453 Pre-SIT Suppl Earnings|1000.0000
|PC 8453 Pre-SIT Suppl Earns|1000.0000
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\\
UPCALC prorated both Section 125 and 401k taxable benefits against regular and supplemental wages for federal and state.
\\ \\
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__PC 4020 Medical EE (Section 125) $50.0000__
|PC 8153 Pre Fed 125 Earnings|34.8800 prorated amount on regular wages
|PC 8156 Pre Fed Sup 125|+ 15.1200 prorated amount on suppemental wages
UPCALC prorated both sect 125 and 401k taxable benefits against regular and supplemental wages for Federal and State.
PC 4020 Medical EE (sect125) $50.0000
|PC 8153 Pre Fed 125 Earn|34.8800 prorated amt on reg wages
|PC 8156 Pre Fed Sup 125|+ 15.1200 prorated amt on supp wages
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\\
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__PC 4041 401K Dedn $33.0800__
|PC 8154 Pre Fed 401 Earnings|23.0800 prorated amount on regular wages
|PC 8167 Pre FSP 401 Earnings|+ 10.0000 prorated amount on suppemental wages
PC 4041 401K Dedn $33.0800
|PC 8154 Pre Fed 401 Earn|23.0800 prorated amt on reg wages
|PC 8167 Pre FSP 401 Earn|+ 10.0000 prorated amt on supp wages
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\\
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|Pre Fed 125 Earnings|-34.8800
|Pre Fed 401 Earnings|-23.0800
|Fed Tax Earnings|2249.7300
\\
|Pre Fed 125 Earn|-34.8800
|Pre Fed 401 Earn|-23.0800
|Fed Tax Earns|2249.7300
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|Pre-Fed Sup Earnings|1000.0000
|Pre-Fed Sup Ern|1000.0000
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|Pre FSP 401 Earnings|- 10.0000
|Fed Sup Earnings|974.8800
\\
The FIT Tax is based on $2249.73\\
|Pre FSP 401 Earn|- 10.0000
|Fed Sup Earns|974.8800
The FIT Tax is based on $2249.73
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\\ \\
On the Pay Jurisdiction tab on IPPH, click the Jurisdiction '00-000-0000 Federal' entry and scroll down the 'Tax Identifier' list. The prorated Section 125 and 401K amounts are stored as 'Pre-FWT 125 Exemption - Supplemental Tax (PPE)' etc.
\\
On IPPH ‘PAY JURISDICTION’ Tab, user can click the Jurisdiction ’00-000-0000 Federal’ entry and scroll down the ‘Tax Identifier’ list, the prorated 125 and 401K amounts are stored as ‘Pre-FWT 125 Exemption - Supplemental Tax (PPE)’ etc.
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|PC 1010 Regular Earnings |2307.6900
|PC 2002 Bonus $|1000.0000
|PC 4020 Medical EE (Section 125)|50.0000
|PC 4041 401K Dedn |33.0800
|PC 6000 Fed Tax |386.9200
|PC 6003 Fed Supp Tax|250.0000
|PC 6055 Res SIT Tax|136.0000
|PC 6057 Res Supp Tax|63.0000
|PC 8000 Fed Tax Earnings|2224.6100
|PC 8010 Fed Sup Earnings|1000.0000
|PC 8055 Res SIT Earnings|2224.6100
|PC 8058 Res Supp Earnings|1000.0000
|PC 8400 Pre-Fed Earnings|2307.6900
|PC 8403 Pre-Fed Sup Earnings|1000.0000
|PC 8153 Pre Fed 125 Earnings|50.0000
|PC 8154 Pre Fed 401 Earnings|33.0800
|PC 8551 Pre-SIT Earnings|2307.6900
|PC 8453 Pre-SIT Suppl Earnings|1000.0000
|PC 8353 Pre-SIT 125|50.0000
|PC 8354 Pre-SIT 401/403/457|33.0800
\\
PC 1010 Regular Earnings 2307.6900
PC 2002 Bonus $ 1000.0000
PC 4020 Medical EE (sect125) 50.0000
PC 4041 401K Dedn 33.0800
PC 6000 Fed Tax 386.9200
PC 6003 Fed Supp Tax 250.0000
PC 6055 Res SIT Tax 136.0000
PC 6057 Res Supp Tax 63.0000
PC 8000 Fed Tax Earns 2224.6100
PC 8010 Fed Sup Earns 1000.0000
PC 8055 Res SIT Earn 2224.6100
PC 8058 Res Supp Earn 1000.0000
PC 8400 Pre-Fed Earnings 2307.6900
PC 8403 Pre-Fed Sup Ern 1000.0000
PC 8153 Pre Fed 125 Earn 50.0000
PC 8154 Pre Fed 401 Earn 33.0800
PC 8551 Pre-SIT Earnings 2307.6900
PC 8453 Pre-SIT Suppl Earns 1000.0000
PC 8353 Pre-SIT 125 50.0000
PC 8354 Pre-SIT 401/403/457 33.0800
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UPCALC did not prorate the Section 125 or 401k deductions against regular and supplemental wages.
\\ \\
UPCALC did not prorate the sect 125 or 401k deductions against regular and supplemental wages.
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|Pre-Fed Earnings|2307.6900
|Pre Fed 125 Earnings|-50.0000
|Pre Fed 401 Earnings|-33.0800
|Fed Tax Earnings|2224.6100
Pre-Fed Earnings 2307.6900
Pre Fed 125 Earn - 50.0000
Pre Fed 401 Earn - 33.0800
Fed Tax Earns 2224.6100
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The Pre-Fed Supplemental Earnings are not reduced since the Section 125 and 401k taxable benefits were not prorated. \\
Pre-Fed Sup Earnings 1000.0000
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The FIT Tax is based on $2224.6100\\
The Pre-Fed Supp Earnings are not reduced since the sect 125 and 401k taxable benefits were not prorated.
Pre-Fed Sup Ern 1000.0000
The FIT Tax is based on $2224.6100
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3 State Level
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!!State Level
3.1 State Supplemental Pay
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!State Supplemental Pay
*At the State level, Symmetry Tax Engine uses the following tax methods to calculate tax on supplemental wages:
**Flat
**Current Aggregation
**Previous Aggregation
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*UPCALC needs to pass one of these Supplemental Tax Methods to the Symmetry Tax Engine
• At the State Level, Symmetry Tax Engine uses the following tax methods to calculate tax on supplemental wages:
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*For a State that has a specific Supplemental Flat percentage, the Flat Rate method can be used.
‘Flat’, ‘Current Aggregation’, ‘Previous Aggregation’
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*Not all States have a specific flat percentage for Supplemental wages. For these States, the 'Current Aggregation' method should be used.
• UPCALC needs to pass one of these Supplemental Tax Methods to the Symmetry Tax Engine
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*The current aggregation method adds the regular wages to the supplemental wages and computes withholding using the annualized method on the combined total. The difference between the withholding on the combined total (regular and supplemental) and the withholding on regular wages is the supplemental wage withholding.
• For State that has a specific Supplemental Flat percentage, the ‘Flat Rate Method’ can be used
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*The 'Previous Aggregation' method will not be supported until there is a need to use this method.
• Not all States have a specific flat percentage for Supplemental wages, for these States, the ‘Current Aggregation’ method should be used.
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*Below is a list of States that are with and without the Supplemental Tax Percent
• The current aggregation method adds the regular wages to the supplemental wages and computes withholding using the annualized method on the combined total. The difference between the withholding on the combined total (regular and supplemental) and the withholding on regular wages is the supplemental wage withholding.
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*From this list, the following States do not supply a Flat percent and therefore the 'Current Aggregation' method is used in order to calculate State Sup Tax:\\ AK, AZ, CT, DE, FL, HI, KY, LA, MA, MD, MS, NH, NJ, SD, TN, TX, UT, WA, WY, PR
• The ‘Previous Aggregation’ Method will not be supported until there is a need to use this method
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*From this list, the remaining States will use the 'Flat' method in order to calculate State Supplemental Tax
• On next page, a list is shown for States that are with and without the Supplemental Tax Percent
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*From this State list, the Default Supplemental Tax Method is set for each State internally by the system.
• From this list, the following States do not supply a Flat percent and therefore the ‘Current Aggregation’ method is used in order to calculate State Sup Tax:
'AK','AZ','CT','DE','FL','HI','KY','LA','MA','MD','MS','NH','NJ','SD','TN','TX','UT','WA','WY','PR'
At line 186 changed one line
*Depending on if the Supplemental Wages are paid WITH or WITHOUT the Regular Wages, each State may provide a different method to calculate the State Supplemental Tax. (Please read below.)
• From this list, the remaining States will use the ‘Flat’ method in order to calculate State Sup Tax
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*At the Employee level on IPRLU, the employee will define the State Supplemental Tax Method that determines if the Supplemental tax is to be calculated for the employee for a pay.
• From this State list, the Default Supplemental Tax Method is set for each State internally by the System
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*If State Supplemental tax is to be calculated by Symmetry, then the Default Supplemental Tax Method of 'Flat' or 'Current Aggregation' method will be passed to Symmetry.
• Depending on if the Supplemental Wages are paid WITH or WITHOUT the Regular Wages, each State may provide different method to calculate the State Supplemental Tax, please read below
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*The Supplemental Tax Method cannot be overridden on IPUTP from ‘CURRAGG’ to ‘FLAT’. If the State does not provide a Percent, the SymmetryTaxEngine must calculate the Supplemental tax with ‘CURRAGG’, otherwise Symmetry is not able to calculate the Supplemental Tax.
• At Employee level on IPRLU, the employee will specify the State Supplemental Tax Method that determines if the Supplemental tax is to be calculated for this employee for a pay
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*If the user prefers to calculate the Supplemental Tax using a flat percentage, even though the State legislation states to use the Current Aggregation method, use the State Supplemental Tax Method on IPPGU or IPRLU. The value of the Supplemental Tax Method could be defined as ’31-Concur-% Meth (IDGV %)’ with a flat percentage defined on IDGV. This method forces the UPCALC program to internally calculate the Supplemental tax.
• If State Supplemental tax is to be calculated by Symmetry, then the Default Sup Tax Method of ‘Flat’ or ‘Current Aggregation’ method will be passed to Symmetry
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\\ \\
The following table lists the States that are with and without the Supplemental Tax Percent, as of July 2017.
||State||Percent|| ||State||Percent
|Alabama|5.0| |Montana|6.0
|Alaska| | |Nebraska|5.0
|American Samoa|25.0| |Nevada|
|Arizona| | |New Hamshire|
|Arkansas|6.9| |New Jersey|(3)
|California|6.6\\10.23| |New Mexico|4.9
|Colorado|4.63| |New York|9.62(4)
|Connecticut| | |North Carolina|5.599
|Delware| | |North Dakota|1.84
|Florida| | |Ohio|3.5
|Georgia|(1)| |Oklamhoma|5.0
|Guam|25.0| |Oregon|9.0
|Hawaii| | |Pennsylvania|3.07
|Idaho|7.4| |Puerto Rico|
|Illinois|4.95| |Rhode Island|5.99
|Indiana|3.23| |South Carolina|7.0
|Iowa|6.0| |South Dakota|
|Kansas|5.0| |Tennessee|
|Kentucky| | |Texas|
|Louisiana| | |Utah|
|Maine|5.0| |Vermont|(5)
|Mariana Islands|25.0| |Virgin Islands|25.00
|Maryland|(2)| |Virginia|5.75
|Massachusetts|5.1| |Washington|
|Michigan|4.25| |West Virginia|(6)
|Minnesota|6.25| |Wisconsin|(7)
|Mississippi| | |Wyoming|
|Missouri|6.0
• On IPTUP for each State, the user can manually override the default Supplemental Tax Method to ‘FLAT’ or ‘CURRAGG’ depending on if the users prefer to tax by which method, then on IPRLU State Miscellaneous Tab, employee may override this State level default Supplemental tax method
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(1) Georgia rates vary from 2% to 6% based upon the year-to-date gross pay.\\
(2) Maryland varies based upon the County. The base percentage is 5.75% and the County percentage is added to the base.\\
(3) New Jersey has no provision, but for pay over $500,000, withhold at 9.9%\\
(4) New York City residents have an additional supplemental of 4%. Yonkers City residents have an additional supplemental of 1.103%. Non-resident Yonkers additional supplemental is 0.5%.\\
(5) Vermont rate is 24% of Federal Tax
(6) West Virginia rates vary from 3% to 6.5% based upon the year-to-date gross pay.\\
(7) Wisconsin rate vary from 4.0% to 7.65% based upon the year-to-date gross pay.\\
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!State Supplemental Tax - WITH or WITHOUT Regular Pay
Depending on if the Supplemental wages are paid WITH or WITHOUT the Regular wages, each State may have different methods to handle Supplemental taxes. Please refer to this link for more details:\\ \\[http://www.payroll-taxes.com/PayrollTaxes/supplemental_states.htm]\\
\\An example for the state of Maryland below shows the differences of the State Supplemental Tax results when the 'FLAT' or 'CURRAGG' tax methods are used.
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|Maryland GEO: 24-001-1713506 Allegany|
|Paid with Regular Wages|Paid at Different Time than Regular Wages
|Add to regular wages and withhold on total|Withhold at 5.75% plus applicable county of residence rate,\\ \\Or add to regular wages, compute tax on total, and subtract the tax withheld on regular wages
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The Local Level Supplemental Tax method uses the same State Level Supplemental Tax method\\ \\For Example: State of Maryland:
*#Supplemental is paid with Regular wages, when SSP method = 'Flat Percent Method'
*#*this actually uses the 'Paid at Different Time than Regular Wages' method\\ \\[US_Taxation _Supplemental Pay Processing_03.JPG]\\ \\Maryland Sup Rate 916.96 x 5.75% = 52.72\\Local Rate for Allegany County, MD 916.96 x 0.0305 = 27.97\\52.72 + 27.97 = 80.69\\80.69: PC 6052\\Res SIT + Res Supp Tax 214.07 + 80.69 = 294.76\\%%information Note: Higher than 'CURRAGG' method%%
*#Sup is paid with Regular wages, when SSP Method = 'Current Aggregation'\\ \\[US_Taxation _Supplemental Pay Processing_04.JPG]\\ \\Res SIT + Res Supp Tax 214.07 + 71.52 = 285.59\\
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In conclusion for Maryland:
*When Sup is paid WITH Regular Wages, the 'Current Aggregation' method should be used.
*When Sup is paid WITHOUT Regular Wages, the 'Current Aggregation' or 'Flat' method can be used.
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!IPUTP - Supplemental Tax Method by State
When UPUTR is run, it automatically loads in the two Miscellaneous Identifiers for each State, to provide the Default Supplemental Tax Method:\\ \\SUP_PAID_WITH_REG\\SUP_PAID_WITHOUT_REG\\ \\Default Value: should be set to 'FLAT' or 'CURRAGG', depending on each State\\Provided By: always set to 'Internal'. When UPCALC is passing the State Misc Parms to Symmetry, UPCALC will not pass the State Misc Parm that are defined as 'Provided By' = 'Internal'.
The following table lists the States that are with and without the Supplemental Tax Percent as of Sept 2006.
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*In UPCALC, if an employee is paid Supplemental Wages with the Regular Wages in the same pay, then the 'SUP_PAID_WITH_REG' default value will be used
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*In UPCALC, if an employee is paid Supplemental Wages without the Regular Wages in the same pay, then the 'SUP_PAID_WITHOUT_REG' default value will be used
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!IPRLU - Supplemental Tax Method by Employee
At the Employee level, employees can optionally override the default State Sup Tax Method on IPUTP for:\\* SUP_PAID_WITH_REG\\* SUP_PAID_WITHOUT_REG \\
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If there is no override by an employee, there is no need to set up these Misc Tax Parm. \\ \\
For the IPRLU Federal and State Tab Suppl Tax Method explanation, please refer to the PR_US_IPRLU_methods_v1.0.doc or later. \\ \\
When an employee is paid with Supplemental wages, the IPRLU Federal and State Tab Suppl Tax Method determines if the Supplemental Wages are to be taxed or not, and which Suppl Tax Method is to be used. \\ \\
When the State Supplemental tax is to be calculated by Symmetry, the IPUTP State specific tax method from SUP_PAID_WITH_REG or SUP_PAID_WITHOUT_REG will be passed to Symmetry for calculation, depending on if the Supplemental wages are paid with or without Regular wages (either FLAT or CURRAGG is used).
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! Prorating Taxable Benefits for State Supplemental Pay
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Like with the Federal Supplemental Pay, taxable benefits can be prorated between regular state wages and supplemental wages when both are paid together. This is controlled by the set up of the elements attached to specific pay components, as indicated below.
3.2 State Supplemental Tax – WITH or WITHOUT Regular Pay
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Prorating the taxable benefit deductions will cause a slight difference in the tax calculated. Organizations need to consider their business processes to determine if they would prefer the taxable benefits to be prorated or not. Some organizations may want to prorate Section 125 deductions and not 401k deductions.
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UPCALC reviews the set up of the following State PC Usages to determine if it should prorate the taxable benefit deductions. \\
__NOTE__: If the State Level Benefit PC Usages are not set up on IPPC, then the Federal Level Benefit PC Usages that are described in the Federal section will be used.
• Depending on if the Supplemental Wages are paid WITH or paid WITHOUT the Regular Wages, each State may have different methods to handle Supplemental taxes. Please refer to this link:
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|7951|Pre-State 125 Exemption - Reg Tax (PPE)
|7952|Pre-State 401K Exemption - Reg Tax (PPE)
|7953|Pre-State 403B Exemption - Reg Tax (PPE)
|7954|Pre-State 457 Exemption - Reg Tax (PPE)
|7955|Pre-State Roth 401K Exemption - Reg Tax (PPE)
|7956|Pre-State Roth 403B Exemption - Reg Tax (PPE)
|7957|Pre-State FSA Exemption - Reg Tax (PPE)
|7958|Pre-State HSA Exemption - Reg Tax (PPE)
|7959|Pre-State Simple IRA Exemption - Reg Tax (PPE)
|7971|Pre-State 125 Exemption - Suppl Tax (PPE)
|7972|Pre-State 401K Exemption - Suppl Tax (PPE)
|7973|Pre-State 403B Exemption - Suppl Tax (PPE)
|7974|Pre-State 457 Exemption - Suppl Tax (PPE)
|7975|Pre-State Roth 401K Exemption - Suppl Tax (PPE)
|7976|Pre-State Roth 403B Exemption - Suppl Tax (PPE)
|7977|Pre-State FSA Exemption - Suppl Tax (PPE)
|7978|Pre-State HSA Exemption -Suppl Tax (PPE)
|7979|Pre-State Simple IRA Exemption - Suppl Tax (PPE)
http://www.payroll-taxes.com/PayrollTaxes/supplemental_states.htm
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An Example for the State of Maryland below shows the differences of the State Supplemental Tax results when the ‘FLAT’ or ‘CURRAGG’ tax methods are used.
Maryland GEO: 24-001-1713506 Allegany
Paid with Regular Wages
Paid at Different Time than Regular Wages
Add to regular wages and Withhold on total
Withhold at 6.25% plus rate applicable to county of residence
Or Add to regular wages, compute tax on total, and Subtract tax withheld on regular wages
• Local Level Supplemental Tax Method uses the same State Level Supplemental Tax Method
For Example: State of Maryland:
1) Supplemental is Paid with Regular Wages, when SSP Method = ‘Flat Percent Method’
- this actually uses Method ‘Paid at Different Time than Regular Wages’
Maryland Sup Rate 916.96 x 6.25% = 57.31
Local Rate for Allegany County, MD 916.96 x 0.0305 = 27.97
= 85.28 : PC 6052
Res SIT + Res Supp Tax 214.07 + 85.28 = 299.35 Note: Higher than ‘CURRAGG’ method
2) Sup is Paid with Regular Wages, when SSP Method = ‘Current Aggregation’
Res SIT + Res Supp Tax 214.07 + 71.52 = 285.59 Note: same result as Vertex below
3) Sup is Paid with Regular Wages, Vertex Supplemental tax for Maryland:
Work SIT = Res SIT + Res Supp Tax = 285.59
In Conclusion for Maryland:
• When Sup is paid WITH Regular Wages, the ‘Current Aggregation’ method should be used
• When Sup is paid WITHOUT Regular Wages, the ‘Current Aggregation’ or ‘Flat’ method can be used
3.3 IPUTP – Supplemental Tax Method by State
- when UPUTR is run, UPUTR automatically loads in two Miscellaneous Identifiers for each State to provide the Default Supplemental Tax Method:
SUP_PAID_WITH_REG
SUP_PAID_WITHOUT_REG
Default Value - this contains ‘FLAT’ or ‘CURRAGG’ depending on each State
Provided By - always ‘Internal’
- when UPCALC is passing State Misc Parms to Symmetry, UPCALC will not pass the State Misc Parm that are with ‘Provided By’ = ‘Internal’
- in UPCALC, if an employee is paid Supplemental Wages with the Regular Wages in the same pay, then the ‘SUP_PAID_WITH_REG’ Default Value will be used
- in UPCALC, if an employee is paid Supplemental Wages without the Regular Wages in the same pay, then the ‘SUP_PAID_WITHOUT_REG’ Default Value will be used
3.4 IPRLU – Supplemental Tax Method by Employee
- at employee level, the employee may optionally override the default State Sup Tax Method on IPUTP for:
SUP_PAID_WITH_REG
SUP_PAID_WITHOUT_REG
- if there is no override by employee, there is no need to set up these Misc Tax Parm
- for IPRLU Federal and State Tab Suppl Tax Method explanation, please refer to: PR_US_IPRLU_methods_v1.0.doc or later
- when an employee is paid with Supplemental wages, the IPRLU Federal and State Tab Suppl Tax Method determines if the Supplemental Wages are to be taxed or not, and which Suppl Tax Method is to be used
- once when the State Supplemental tax is to be calculated by Symmetry, then IPUTP State specific tax method from SUP_PAID_WITH_REG or SUP_PAID_WITHOUT_REG will be passed to Symmetry for calculation depending on if the Supplemental wages are paid with or without Regular wages, therefore FLAT or CURRAGG is passed
3.5 Prorating Taxable Benefits for State Supplemental Pay
Like with the Federal Supplemental Pay, taxable benefits may be prorated between regular state wages and supplemental wages when both are paid together. This is controlled by the set up of elements attached to specific pay components as indicated below.
Prorating the taxable benefit deductions will cause a slight difference in the tax calculated. Clients will need to consider their business processes to determine if they would prefer the taxable benefits to be prorated or not. Some clients may want to prorate section 125 deductions and not 401k deductions.
UPCALC reviews the set up of the following State PC Usages to determine if it should prorate the taxable benefit deductions: If the State Level Benefit PC Usages are not set up on IPPC, then the Federal Level Benefit PC Usages that are described in the Federal section will be used.
6653 - Pre-State 125 Exemption - Regular Tax (PPE)
6654 - Pre-State 401 Exemption - Regular Tax (PPE)
6656 - Pre-State 125 Exemption - Supplemental Tax (PPE)
6657 - Pre-State 401 Exemption - Supplemental Tax (PPE)
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*No Supplemental Element is associated to the Supplemental PC Usages listed above. UPCALC will prorate all of the Section 125 and 401k deduction amounts between Regular and Supplemental.
*A Supplemental Element has been associated to the Supplemental PC Usage. The Element is defined with PCs and those PCs have amounts. UPCALC will use the Element and prorate the taxable benefits defined in the element. This element should not be the same element as the one associated to the regular Pre-Tax Benefit PC, such as 7901, 7902.
 No Supplemental Element is associated to the Supplemental PC Usages listed above, UPCALC will prorate all of the section 125 and 401k deduction amounts between Regular and Supplemental
 A Supplemental Element has been associated to the Supplemental PC Usage, the Element is defined with PCs and those PCs have amounts, UPCALC will use the Element and prorate the taxable benefits defined in the element.
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*A Supplemental Element has been associated to the Supplemental PC Usages listed above, but the Element is empty (no PCs defined).
*A Supplemental Element has been associated to the Supplemental PC Usages listed above, but the PCs within the Element do not have amounts in the pay.
\\
 A Supplemental Element has been associated to the Supplemental PC Usages listed above but the Element is Empty (no PCs defined).
 A Supplemental Element has been associated to the Supplemental PC Usages listed above but the PCs within the Element do not have amounts in the pay.
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__Set Up Options to Prorate Section 125 Taxable Benefits between State Regular Wages and Supplemental:__
#In IPPC do not associate an element to PC Usage 7971 - Pre-State 125 Exemption - Suppl Tax (PPE). This will cause UPCALC to prorate all of the Section 125 taxable benefit deductions that are defined in the element tied to PC Usage 7951 -Pre-State 125 Exemption - Reg Tax (PPE).
#If only certain Section 125 deductions should be prorated, define an element in IPPE that only lists the Section 125 deductions that should be prorated between Federal and Supplemental. In IPPC attach this element to the Pay Component tied PC Usage 7971 - Pre-State 125 Exemption - Suppl Tax (PPE).
\\
Set Up Options to Prorate Section 125 Taxable Benefits between State Regular Wages and Supplemental:
1. In IPPC do not associate an element to PC Usage 6656 - Pre-State 125 Exemption - Supplemental Tax (PPE).
This will cause UPCALC to prorate all of the section 125 taxable benefit deductions that are defined in the element tied to PC Usage 6653 Pre-State 125 Exemption - Regular Tax (PPE).
2. If only certain Sect 125 deductions should be prorated, define an element in IPPE that only lists the 125 deductions that should be prorated between Federal and Supplemental. In IPPC attach this element to the Pay Component tied to PC Usage 6656 - Pre-State 125 Exemption - Supplemental Tax (PPE)
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__Set up Options to Prorate 401k Taxable Benefits between Federal and Supplemental:__
#In IPPC do not associate an element to PC Usage 7972 - Pre-State 401K Exemption - Suppl Tax (PPE). This will cause UPCALC to prorate all of the 401k/457 taxable benefit deductions that are defined in the element tied to PC Usage 7952 - Pre-State 401K Exemption - Reg Tax (PPE).
#If only certain 401k or 457 deductions should be prorated between Federal and Supplemental, define an element in IPPE that only lists the 401k and 457 deductions that should be prorated. In IPPC attach this element to the Pay Component tied to PC Usage 7972 - Pre-State 401K Exemption - Suppl Tax (PPE).
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After UPCALC or Trial Calc, on IPPH, 'Pay Jurisdiction' tab, click the Jurisdiction entry for the appropriate Jurisdiction name and scroll down the 'Tax Identifier' list. The prorated Section 125 and 401K/457 amounts are stored for these Benefit usages with the description of 'Pre-State 125 Exemption - Reg Tax (PPE)', etc.
Set up Options to Prorate 401k Taxable Benefits between Federal and Supplemental:
1. In IPPC do not associate an element to PC Usage 6657 - Pre-State 401 Exemption - Supplemental Tax (PPE).
This will cause UPCALC to prorate all of the 401k/457 taxable benefit deductions that are defined in the element tied to PC Usage 6654 Pre-State 401 Exemption - Regular Tax (PPE)
2. If only certain 401k or 457 deductions should be prorated between Federal and Supplemental, define an element in IPPE that only lists the 401k and 457 deductions that should be prorated. In IPPC attach this element to the Pay Component tied to PC Usage 6657 - Pre-State 401 Exemption - Supplemental Tax (PPE)
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After UPCALC or Trial Calc, on IPPH ‘PAY JURISDICTION’ Tab, user can click the Jurisdiction entry for the appropriate Jurisdiction name and scroll down the ‘Tax Identifier’ list, the prorated 125 and 401K amounts are stored for these Benefit usages with description ‘Pre-State 125 Exemption - Reg Tax (PPE)’ etc.
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|PC 1010 Regular Earnings|2307.6900
|PC 2002 Bonus $|1000.0000
|PC 4020 Medical EE (Section 125)|50.0000
|PC 4041 401K Dedn |33.0800
|PC 6000 Fed Tax |393.2000
|PC 6003 Fed Supp Tax |243.7200
|PC 8000 Fed Tax Earnings|2249.7300
|PC 8010 Fed Sup Earnings|974.8800
|PC 6055 Res SIT Tax|138.0000
|PC 6057 Res Supp Tax|61.0000
|PC 8055 Res SIT Earnings|2249.7300
|PC 8058 Res Supp Earnings|974.8800
|PC 8400 Pre-Fed Earnings|2307.6900
|PC 8403 Pre-Fed Sup Earnings|1000.0000
|PC 8153 Pre Fed 125 Earnings|34.8800
|PC 8154 Pre Fed 401 Earnings|23.0800
|PC 8156 Pre Fed Sup 125|15.1200
|PC 8167 Pre FSP 401 Earnings|10.0000
|PC 8551 Pre-SIT Earnings|2307.6900
|PC 8453 Pre-SIT Suppl Earnings|1000.0000
|PC 8353 Pre-SIT 125 |34.8800
|PC 8354 Pre-SIT 401/403/457 |23.0800
|PC 8356 Pre-SIT Supp 125|15.1200
|PC 8357 Pre-SIT Supp 401K|10.0000
\\
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UPCALC prorated both the Section 125 and 401k taxable benefits against regular and supplemental wages for both Federal and State.
PC 1010 Regular Earnings 2307.6900
PC 2002 Bonus $ 1000.0000
PC 4020 Medical EE (sect125) 50.0000
PC 4041 401K Dedn 33.0800
PC 6000 Fed Tax 393.2000
PC 6003 Fed Supp Tax 243.7200
PC 8000 Fed Tax Earns 2249.7300
PC 8010 Fed Sup Earns 974.8800
PC 6055 Res SIT Tax 138.0000
PC 6057 Res Supp Tax 61.0000
PC 8055 Res SIT Earn 2249.7300
PC 8058 Res Supp Earn 974.8800
PC 8400 Pre-Fed Earnings 2307.6900
PC 8403 Pre-Fed Sup Ern 1000.0000
PC 8153 Pre Fed 125 Earn 34.8800
PC 8154 Pre Fed 401 Earn 23.0800
PC 8156 Pre Fed Sup 125 15.1200
PC 8167 Pre FSP 401 Earn 10.0000
PC 8551 Pre-SIT Earnings 2307.6900
PC 8453 Pre-SIT Suppl Earns 1000.0000
PC 8353 Pre-SIT 125 34.8800
PC 8354 Pre-SIT 401/403/457 23.0800
PC 8356 Pre-SIT Supp 125 15.1200
PC 8357 Pre-SIT Supp 401K 10.0000
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||PC 4020 Medical EE (Section 125) $50.0000||
|%%(text-align:right;display:block;)PC 8353 Pre-SIT 125%%|%%(text-align:right;display:block;)34.8800 prorated amount on reg wages%%
|%%(text-align:right;display:block;)PC 8356 Pre-SIT Supp 125%%|%%(text-align:right;display:block;)+ 15.1200 prorated amount on supp wages%%
| |%%(text-align:right;display:block;)50.00%%
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||PC 4041 401K Dedn $33.0800||
|%%(text-align:right;display:block;)PC 8354 Pre-SIT 401/403/457%%|%%(text-align:right;display:block;)23.0800 prorated amount on reg wages%%
|%%(text-align:right;display:block;)PC 8357 Pre-SIT Supp 401K%%|%%(text-align:right;display:block;)+ 10.0000 prorated amount on supp wages%%
| |%%(text-align:right;display:block;)33.08%%
UPCALC prorated both the sect 125 and 401k taxable benefits against regular and supplemental wages for both Federal and State.
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PC 4020 Medical EE (sect125) $50.0000
PC 8353 Pre-SIT 125 34.8800 prorated amt on reg wages
PC 8356 Pre-SIT Supp 125 + 15.1200 prorated amt on supp wages
50.00
PC 4041 401K Dedn $33.0800
PC 8354 Pre-SIT 401/403/457 23.0800 prorated amt on reg wages
PC 8357 Pre-SIT Supp 401K + 10.0000 prorated amt on supp wages
33.08
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|Pre-SIT Earnings|%%(text-align:right;display:block;)2307.6900%%
|Pre-SIT 125|%%(text-align:right;display:block;)- 34.8800%%
|Pre-SIT 401/403/457|%%(text-align:right;display:block;)- 23.0800%%
|RES SIT Earnings|%%(text-align:right;display:block;)2249.7300%%
\\
Pre-SIT Earnings 2307.6900
Pre-SIT 125 - 34.8800
Pre-SIT 401/403/457 - 23.0800
RES SIT Earns 2249.7300
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|Pre-SIT Suppl Earnings|%%(text-align:right;display:block;)1000.0000%%
|Pre-SIT Supp 125|%%(text-align:right;display:block;)- 15.1200%%
|Pre-SIT Supp 401K|%%(text-align:right;display:block;)- 10.0000%%
|Fed Sup Earnings|%%(text-align:right;display:block;)974.8800%%
\\
Pre-SIT Suppl Earns 1000.0000
Pre-SIT Supp 125 - 15.1200
Pre-SIT Supp 401K - 10.0000
Fed Sup Earns 974.8800
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\\
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|PC 1010 Regular Earnings |2307.6900
|PC 2002 Bonus $ |1000.0000
|PC 4020 Medical EE (Section 125)|50.0000
|PC 4041 401K Dedn |33.0800
|PC 6000 Fed Tax |386.9200
|PC 6003 Fed Supp Tax|250.0000
|PC 6055 Res SIT Tax|136.0000
|PC 6057 Res Supp Tax |63.0000
|PC 8000 Fed Tax Earnings|2224.6100
|PC 8010 Fed Sup Earnings|1000.0000
|PC 8055 Res SIT Earnings|2224.6100
|PC 8058 Res Supp Earnings|1000.0000
|PC 8400 Pre-Fed Earnings|2307.6900
|PC 8403 Pre-Fed Sup Earnings|1000.0000
|PC 8153 Pre Fed 125 Earnings|50.0000
|PC 8154 Pre Fed 401 Earnings|33.0800
|PC 8551 Pre-SIT Earnings|2307.6900
|PC 8453 Pre-SIT Suppl Earnings|1000.0000
|PC 8353 Pre-SIT 125|50.0000
|PC 8354 Pre-SIT 401/403/457|33.0800
\\
PC 1010 Regular Earnings 2307.6900
PC 2002 Bonus $ 1000.0000
PC 4020 Medical EE (sect125) 50.0000
PC 4041 401K Dedn 33.0800
PC 6000 Fed Tax 386.9200
PC 6003 Fed Supp Tax 250.0000
PC 6055 Res SIT Tax 136.0000
PC 6057 Res Supp Tax 63.0000
PC 8000 Fed Tax Earns 2224.6100
PC 8010 Fed Sup Earns 1000.0000
PC 8055 Res SIT Earn 2224.6100
PC 8058 Res Supp Earn 1000.0000
PC 8400 Pre-Fed Earnings 2307.6900
PC 8403 Pre-Fed Sup Ern 1000.0000
PC 8153 Pre Fed 125 Earn 50.0000
PC 8154 Pre Fed 401 Earn 33.0800
PC 8551 Pre-SIT Earnings 2307.6900
PC 8453 Pre-SIT Suppl Earns 1000.0000
PC 8353 Pre-SIT 125 50.0000
PC 8354 Pre-SIT 401/403/457 33.0800
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UPCALC did not prorate the Section 125 or 401k deductions against regular and supplemental wages.
\\
UPCALC did not prorate the sect 125 or 401k deductions against regular and supplemental wages.
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|Pre-SIT Earnings|%%(text-align:right;display:block;)2307.6900%%
|Pre-SIT 125|%%(text-align:right;display:block;)- 50.0000%%
|Pre-SIT 401/403/457|%%(text-align:right;display:block;)- 33.0800%%
|RES SIT Earnings|%%(text-align:right;display:block;)2224.6100%%
\\
Pre-SIT Earnings 2307.6900
Pre-SIT 125 - 50.0000
Pre-SIT 401/403/457 - 33.0800
RES SIT Earns 2224.6100
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The Pre-SIT Supplemental Earnings are not reduced since the Section 125 and 401k taxable benefits were not prorated.\\
Pre-SIT Suppl Earnings $1000.0000\\ \\
The Pre-SIT Supplemental Earnings are not reduced since the sect 125 and 401k taxable benefits were not prorated.
Pre-SIT Suppl Earns $1000.0000
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The SIT Tax is based on $2224.6100 \\
The SIT Tax is based on $2224.6100
This page (revision-22) was last changed on 26-Nov-2021 10:22 by mmcfarlandTop