Table of Contents

GEORGIA 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-000California State Tax
06-000-0000-SSP-000California Supplemental Tax
06-000-0000-ER_SUTA-000California State Unemployment Tax
06-000-0000-ER_SUTA_SC-004California Employment Training Tax
06-000-0000-SDI-000California SDI
06-000-277593-ER_POP-000San Francisco Payroll Expense


CA – IPRLU Set Up#

The Miscellaneous Tax Parameters must be set up for the following Miscellaneous Identifiers
Miscellaneous IdentifiersDescription
FILINGSTATUSMandatory
S'-single, 'M'-married, or 'H'-head of household
REGULARALLOWANCESOptional
ADDITIONALALLOWANCESOptional
SUPPLEMENTALOptional
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#

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:

  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 within the State of California.
  2. 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.


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’


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:

UsageDescription
7140 State SUICA-Employment Training Tax
7141 State SUICA-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 the pay component with PC Usage 7141. If the pay component is not defined for PC Usage 7141, this tax will not be calculated.

CA – UPCALC Example#

Symmetry Set Up - CA_01.jpg

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

Notes#

Click to create a new notes page

Georgia State Tax Calculation#

On IPUTR, there is a list of applicable taxes to be calculated for State of Georgia:
13-000-0000-SIT-000Georgia State Tax
13-000-0000-SIT-000Georgia State Unemployment Tax
13-000-0000-ER_SUTA_SC-011Georgia Administrative Assessment Tax


GA – 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.
  • When generating the default identifier for FILINGSTATUS, the IPRLU State Filing Status will be used if this exists, otherwise the Federal Filing Status will be used.
    • If State / Federal Filing Status = ‘01’ – Single , then FILINGSTATUS = ‘A’
    • If State / Federal Filing Status = ‘02’ – Married , then FILINGSTATUS = ‘C’
    • If State / Federal Filing Status = ‘03’ – Head of Household, then FILINGSTATUS = ‘E’
    • If State / Federal Filing Status = ‘04’ – Married – File Separate, then FILINGSTATUS = ‘D’
    • If State / Federal Filing Status = ‘05’ – Married-File Jointly, then FILINGSTATUS = ‘C’
    • If State / Federal Filing Status = ‘06’ – Married-1 Spouse work, then FILINGSTATUS = ‘C’
    • If State / Federal Filing Status = ‘07’ – Married-2 Spouse work, then FILINGSTATUS = ‘B’
Miscellaneous IdentifiersDescription
ADDITIONALALLOWANCESOptional
Additional Allowances
DEPENDENTALLOWANCESOptional
Dependent Allowances
FILINGSTATUSMandatory
Filing Status, from State of Georgia Form G-4

The filing status:A – Single
B – Married Filing Jointly, both spouses working
C – Married Filing Jointly, 1 spouse working
D – Married Filing Separately
E – Head of Household
PERSONALALLOWANCESOptional
Personal Allowances
TOTALALLOWANCESOptional
Enter the total number of allowances


GA – 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:

  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 within the State of Georgia.
  2. 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.


GA – IPPC / PC Usages#

IPPC – Set up Pay Components by PC Usages In order to to calculate the following taxes, set up IPPC for these PC Usages:
UsageDescription
7200GA- Admin Assessment Tax


GA – Special Taxes#

IPUTR - Employer SUTA Surcharge Tax

Georgia Administrative Assessment Tax - By default, the following taxes will be calculated unless IPUTR ‘Do Not Calculate’ Toggle is checked or IPRLU ‘SUI ER Method’ = ‘Do not Calculate’

13.5 GA – Trial Calc Example

IPRLU GA0003 FILINGSTATUS = D Married-File Separate

PC 8046 Res SIT Earn = 3315.44 PC 6042 Res SIT = 190.46

PC 8056 Res SSP Earn = 921.94 x 6 % PC 6052 Res Supp Tax = 55.32

PC 6400 GA- Admin Assessment Tax= 4420.16 x IPUTR 13-000-0000-ER_SUTA_SC-011 Tax Rate 0.0008 = 3.54

PC 6703 SUI ER Contr = 4420.16 x IPUTR 13-000-0000-ER_SUTA-000 Override Tax Rate 0.0702 = 310.30

This particular version was published on 26-Nov-2021 10:22 by jmyers.Top