Table of Contents
- CALIFORNIA STATE TAX CALCULATION
- State Tax Calculation - General Set Up
- IPUTR
- IPUTP
- IDGV
- IPRLU/IPRULS
- UPRLU
- IPPH
- Arkansas State Tax Calculation
- AR – IPRLU Set Up
- AR – ER SUTA Rate
- AR – Trial Calc Example
- California State Tax Calculation
- CA – IPRLU Set Up
- CA – ER SUTA Rate
- CA – Employee SDI
- CA – IPPC / PC Usages
- CA – Special Taxes
- CA – UPCALC Example
- Notes
CALIFORNIA STATE TAX CALCULATION#
State Tax Calculation - General Set Up#
Please refer to document PR_US_Federal_Tax_Calc.doc 'General Set Up' section for all set up requirement.
At state level, the following screens should be verified set up for each state:
IPUTR#
This screen is used to:- view US Tax Rates by state and to enter the Overridden rates and Wage Base.
- suppress some SUTA Surcharge Calculation for some states by checking the 'Do not Calculate' toggle
IPUTP #
This screen is used to:- view US Tax Miscellaneous Parameters by the states that are applicable for IPRLU
IDGV#
- This screen may optionally contain specific Override rates and Wage bases by Government Registration for each Registration from the Pay Header's group
- IDGV overridden amounts take precedence over the IPUTR overridden amounts
IPRLU/IPRULS #
- Each employee must be set up with the applicable Tax Methods
- Miscellaneous Tax Parameters must be set up by the states that need to be paid
UPRLU #
This process audits the US Tax Filing information and generates IPRLU Miscellaneous Tax Parameters information according to IMCT set upIPPH #
- The Pay Header tab must specify the default Work Jurisdiction and Home Jurisdiction
- In the Pay Lines tab, the Jurisdiction field must specify the Work Jurisdiction of this pay line
- After Trial Calc or UPCALC, the Pay Amounts tab will contain all US Taxation amounts in summary that are used for the calculation of net pay
- The Pay Jurisdiction tab contains the default Work Jurisdiction and Home Jurisdiction
- After Trial Calc or UPCALC, the Pay Jurisdiction tab contains all US Taxation amounts by jurisdiction in detail
Arkansas State Tax Calculation#
AR - ArkansasOn IPUTR, there is a list of applicable taxes to be calculated for State of Arkansas:
| 05-000-0000-SIT-000 | Arkansas State Tax |
| 05-000-0000-ER_SUTA-000 | Arkansas State Unemployment Tax |
AR – IPRLU Set Up#
The Miscellaneous Tax Parameters must be set up for the following Miscellaneous Identifiers: If these identifiers do not exist, UPCALC will generate the default entries for the identifiers| Miscellaneous Identifiers | Description |
|---|---|
| FILINGSTATUS | Mandatory, the valid filing statuses are: 'S'-single, 'MJ'-married filing jointly, 'H'-head of household |
| LOWINCOMETAXRATES | Optional, enter 'True' or 'False' |
| TEXARKANARESIDENT | Optional, enter 'True' or 'False' |
| TOTALALLOWANCES | Optional, enter the total number of allowances |
AR – ER SUTA Rate#
ER SUTA may be bypassed on IPUTR with ‘Do not Calculate’ or IPRLU ‘SUI ER Method’ = ‘Do not Calculate’.There are two options to set up the ER SUTA rate by state:
- IPUTR
- Enter the SUTA ER rate that is given by the government on the Override Tax Rate field.
- This rate is applicable for the entire company within the State of Arkansas.
- IDGV
AR – Trial Calc Example#
Symmetry Set Up - AR_01.jpgIPRLU Miscellaneous Tab
| AK0001 | FILINGSTATUS | = S |
| AK0002 | LOWINCOMETAXRATES | = FALSE |
| AK0003 | TEXARKANARESIDENT | = FALSE |
| PC 8046 | Res SIT Earn | = 1729.97 |
| PC 6042 | Res SIT | = 89.94 |
| PC 8056 | Res SSP Earn | = 899.58 x 0.07 |
| PC 6052 | Res Supp Tax | = 62.97 |
| PC 6703 SUI ER Contr | = 2766.66 x IPUTR 05-000-0000-ER_SUTA-000 Override Tax Rate 0.107 | = 296.03 |
California State Tax Calculation#
On IPUTR, there is a list of applicable Taxes to be calculated for State of California: 06-000-0000-SIT-000 California State Tax
06-000-0000-SSP-000 California Supplemental Tax
06-000-0000-ER_SUTA-000 California State Unemployment Tax
06-000-0000-ER_SUTA_SC-004 California Employment Training Tax
06-000-0000-SDI-000 California SDI
06-000-277593-ER_POP-000 San Francisco Payroll Expense
CA – IPRLU Set Up#
- The Miscellaneous Tax Parameters must be set up for the following Miscellaneous Identifiers
FILINGSTATUS - Mandatory
- S'-single, 'M'-married, or 'H'-head of household.
REGULARALLOWANCES - Optional
ADDITIONALALLOWANCES - Optional
SUPPLEMENTAL - Optional, if this is blank, the Default Value from IPUTP will be used
- California has two Supplemental rates: one rate for Bonuses and one rate for Commissions
- if BONUS is set, the higher Supplemental rate will be used
- if COMMISSION is set, the lower Supplemental rate is used
e.g. for 2011, the lower rate of 0.066 will be used
- to calculate Supplemental Tax at higher Rate, set up as ‘BONUS’
CA – ER SUTA Rate#
User may bypass ER SUTA on IPUTR with ‘Do not Calculate’ or IPRLU ‘SUI ER Method’ = ‘Do not Calculate’.
There are 2 options to set up ER SUTA Rate by State: (1) IPUTR - enter the SUTA ER Rate that is given by the Government on the Overridden Rate field - this rate is applicable for the entire company for State of California
(2) IDGV - if there is a specific rate given by the government for different State Registration #,
- then enter on IDGV by ‘Reg Type’, this overrides the IPUTR Rate
CA – Employee SDI#
- California Employee SDI will be calculated and stored in PC with Usage 6721 – SDI Tax Deduction
- EE SDI Rate and Wage Base are provided by the government and stored on IPUTR
- user may override this Rate and Wage Base on IPUTR, the IPUTR values are applicable to the entire company
- user may enter specific overridden Rate and Wage Base on IDGV by ‘Reg Type’ = ‘US SDI Regist n’ and ‘Govt Rate Type’ = ‘US SDI EE Rate’
- User may bypass this calculation on IPUTR with ‘Do not Calculate’ or IPRLU ‘SDI EE Method’ = ‘Do not Calculate’
CA – IPPC / PC Usages#
IPPC – Set up Pay Components by PC Usages
If user wants to calculate the following taxes for California, please set up IPPC for these PC Usages:
Usage Description
7140 State SUI CA-Employment Training Tax
7141 State SUI CA-San Francisco PR Expense Tax
CA – Special Taxes#
- by default, the following taxes will be calculated unless IPUTR ‘Do Not Calculate’ Toggle is checked or IPRLU ‘SUI ER Method’ = ‘Do not Calculate’
IPUTR - Employer SUTA Surcharge Tax
(1) California Employment Training Tax
(2) CA-San Francisco PR Expense Tax
- if the Tax Jurisdiction is for San Francisco, then ‘CA-San Francisco PR Expense Tax’ will be calculated and stored in Pay Component with PC Usage 7141
- if Pay Component is not defined for PC Usage 7141, this tax will not be calculated
CA – UPCALC Example#
Work GEO: CA 06-075-277593 San Francisco, CA IPRLU FILINGSTATUS = S SUPPLEMENTAL = COMMISSION
Manually calculated Taxable Income based on Element set up: PC 1100 Regular + PC 2010 Pay In-Lieu + PC 3013 Gift Allowance (imputed income) = 3269.24 + 1000 + 21.35 = 4290.59
Less 125, 401K, 403B, 457, Simple IRA and custom benefits:etc PC 8046 Res SIT Earn = 2941.07 (note: same as PC 8005 FIT Earn) PC 8056 Res SSP Earn = 893.78 (note: same as PC 8015 FSP Earn)
PC 6045 Res SIT = 189.54 PC 6047 Res Supp Tax = 58.99 (893.78 x 0.066 = 58.99 lower rate is used)
PC 6703 SUI ER Contr = 4159.83 x IPUTR 06-000-0000-ER_SUTA-000 Overridden Rate 0.004 = 16.64 PC 6340 CA-Employment Train = 4159.83 x IPUTR 06-000-0000-ER_SUTA_SC-004 Rate 0.001 = 4.16
PC 6721 SDI EE = 4159.83 x IPUTR 06-000-0000-SDI-000 Rate 0.012 = 49.92
PC 6341 CA-San Francisco Tax = 4290.59 x IPUTR 06-000-277593-ER_POP-000 Rate 0.015 = 64.36
