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!!!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 up
!IPPH
*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
!!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
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!CA – IPRLU Set Up
The Miscellaneous Tax Parameters must be set up for the following Miscellaneous Identifiers
||Miscellaneous Identifiers||Description
|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’
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!CA – 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 California.
#IDGV
#*If there is a specific rate given by the government for a different State Registration #, then enter the rate on [IDGV] by ‘Reg Type’; this overrides the [IPUTR] rate.
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!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]
*This Rate and Wage Base may be overridden on [IPUTR]; the [IPUTR] values are applicable to the entire company
*A specific overridden Rate and Wage Base may be entered on [IDGV] by ‘Reg Type’ = ‘US SDI Regist n’ and ‘Govt Rate Type’ = ‘US SDI EE Rate’
*This calculation may be bypassed on [IPUTR] with ‘Do not Calculate’ or IPRLU ‘SDI EE Method’ = ‘Do not Calculate’
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!CA – IPPC / PC Usages
[IPPC] – Set up Pay Components by PC Usages
In order to calculate the following taxes for California, 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
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!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
#California Employment Training Tax
#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 the pay component with PC Usage 7141. If the pay component is not defined for PC Usage 7141, this tax will not be calculated.
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!CA – UPCALC Example
[Symmetry Set Up - CA_01.jpg]
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;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)
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|PC 6045 Res SIT|= 189.54|
|PC 6047 Res Supp Tax|= 58.99|(893.78 x 0.066 = 58.99 lower rate is used)
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|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
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|PC 6721 SDI EE|= 4159.83 x IPUTR 06-000-0000-SDI-000 Rate 0.012|= 49.92
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|PC 6341 CA-San Francisco Tax|= 4290.59 x IPUTR 06-000-277593-ER_POP-000 Rate 0.015|= 64.36
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![Notes|Edit:Internal.Symmetry Set Up - DC]
[{InsertPage page='Internal.Symmetry Set Up - DC' default='Click to create a new notes page'}]
!!District of Columbia Tax Calculation
On [IPUTR], there is a list of applicable taxes to be calculated for the District of Columbia:
|11-000-0000-SIT-000|District of Columbia Tax
|11-000-0000-ER_SUTA-000|District of Columbia State Unemployment Tax
|11-000-0000-ER_SUTA_SC-009|DC Administrative Funding Tax
|11-000-0000-ER_SUTA_SC-010|DC Solvency Tax
!DC – 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
- ‘S'-single, 'MJ'-married filing jointly, 'MS'-married filing separately, or 'H'-head of household
TOTALALLOWANCES - Optional, enter the total number of allowances
!DC – 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 Override Tax Rate field
- this rate is applicable for the entire company for State of District of Columbia
(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
!DC – Special Taxes
IPPC – Set up Pay Components for these PC Usages
Usage Description
7170 DC-Admin Funding Tax
7171 DC-Solvency Tax
IPUTR – DC Special Taxes
(1) DC Administrative Funding Tax
- the Tax Rate for DC Administrative Funding Tax is set at 0.002 by the government
(2) DC Solvency Tax
- the Tax Rate is set at 0 by the government, therefore this tax is not calculated
!DC – IPUTP Sup Pay Method
- verify both Supplemental Pay Methods Default Value = ‘CURRAGG’ because DC does not have a flat withholding % for Supplemental Pay, therefore ‘CURRAGG’ should be used
- if user does not want the State Tax to Round, enter NO to STATE_ROUNDING, the default for DC is Round
!DC – UPCALC Example
IPRLU MISCELLANEOUS Tab
FILINGSTATUS = S
TOTALALLOWANCES = 0
PC 8046 Res SIT Earn = 3004.25
PC 6045 Res SIT = 203.05, if IPUTP STATE_ROUNDING = DEFAULT, then this = 203.00
PC 8056 Res SSP Earn = 918.95
PC 6052 Res Supp Tax = 78.11, if IPUTP STATE_ROUNDING = DEFAULT, then this = 78.00
PC 6703 SUI ER Contr = 4269.23 x IPUTR 11-000-0000-ER_SUTA-000 Override Tax Rate 0.072
= 307.38
PC 6370 DC-Admin Funding Tax = 4269.23 x IPUTR 11-000-0000-ER_SUTA_SC-009 Tax Rate 0.002000
= 8.54