DELAWARE STATE TAX CALCULATION#
State Tax Calculation - General Set Up#
Please refer to the US Federal Tax Calculation document's 'General Set Up' section for all set up requirements.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
Delaware State Tax Calculation#
On IPUTR, there is a list of applicable taxes to be calculated for State of Delaware:| 10-000-0000-SIT-000 | Delaware State Tax |
| 10-000-0000-ER_SUTA-000 | Delaware State Unemployment Tax |
| 10-000-0000-ER_SUTA_SC-008 | Delaware Training Tax |
If UPUTR is run with the Wilmington jurisdiction, the following entry will exist:
| 10-000-214862-CITY-000 | Wilmington Earned Income Tax |
| 10-000-214862-ER_EHT-000 | Wilmington Business License Fee - Employer |
DE – 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, 'MS'- married but w/h at higher single rate. |
| TOTALALLOWANCES | Optional |
DE – 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 ER SUTA rate by state:
- IPUTR
- Enter the SUTA ER rate that is given by the government on Override Tax Rate field
- This rate is applicable for the entire company for State of Delaware
- IDGV
DE – IPPC / PC Usages#
IPPC – Set up Pay Components by PC UsagesIn order to calculate the following taxes, please set up IPPC for these PC Usages:
| Usage | Description |
|---|---|
| 7180 State | DE – Training Tax |
| 7181 State | DE – Wilmington Business License Fee |
DE – Special Taxes#
IPUTR - Employer SUTA Surcharge Tax- Delaware Training Tax
By default, the following tax will be calculated unless the IPUTR ‘Do Not Calculate’ toggle is checked or IPRLU ‘SUI ER Method’ = ‘Do not Calculate’. - Wilmington Earned Income Tax
| 10-000-214862-CITY-000 | Wilmington Earned Income Tax |
| 10-000-214862-ER_EHT-000 | Wilmington Business License Fee - Employer |
- If the Tax Jurisdiction is for Wilmington, then these taxes will be calculated.
- Wilmington Earned Income Tax will be stored with CITY Taxes PC usages.
- Wilmington Business License Fee will be stored with PC Usage 7181.
DE – Trial Calc Example#
Symmetry Set Up - DE_01.jpg
- Work GEO
- DE 10-003-214862 Wilmington
IPRLU Miscellaneous Tab
DE0001 - FILINGSTATUS = S
DE0002 - TOTALALLOWANCES = 0
| PC 8046 Res SIT Earn | = 3176.26 | |
| PC 8056 Res SSP Earn | = 1855.79 | |
| PC 6042 Res SIT | = 164.89 | |
| PC 6052 Res SIT Sup | = 128.98 | DE has no State Supplemental Tax Rate CURRENTAGGREGATION Method is automatically used |
| PC 6703 SUI ER Contr | = 5423.08 x IPUTR 10-000-0000-ER_SUTA-000 Overridden Rate 0.0835 | = 452.83 |
| PC 6380DE Training Tax | = 5423.08 x IPUTR 10-000-0000-ER_SUTA_SC-008 Rate .00015 | = 8.13 |
| PC 6381 DE Wilmington Head Tax = 10.00 | (From IPUTR 10-000-214862-ER_EHT-000 Rate: 10) | If MTD of this PC Usage > 0, then this PC will not be taken |
