SUBJECT_WAGES is a field that will display the wages that are subject to the tax, i.e taxable wages. The subject wages are the pre-tax wages (derived from the pay element tied to the Pre-Tax Pay Component for the particular tax) minus any benefits which are exempt from the particular tax. The STE keeps track of which types of benefits are exempt by state and local jurisdictions and subtracts them from the gross wages yielding the subject wages. If the tax has a wage base limit, i.e. State Unemployment Tax, these subject wages will reflect the enforced wage base limit if the employee is close to reaching the maximum limit.

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