DELAWARE 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
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
| 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 |
