24	MA – Massachusetts


On IPUTR, there is a list of applicable Taxes to be calculated for State of Massachusetts:

	25-000-0000-SIT-000			Massachusetts State Tax
	25-000-0000-ER_SUTA-000		Massachusetts State Unemployment Tax
	25-000-0000-ER_SUTA_SC-018		Massachusetts Workforce Training Fund
	25-000-0000-ER_UHI-000		Massachusetts Unemployment Health Insurance


24.1	MA – 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 HEADOFHOUSEHOLD, the IPRLU State Filing Status will be used if this exists, otherwise the Federal Filing Status will be used

		- if State / Federal Filing Status = ‘03’ – Head of Household, then HEADOFHOUSEHOLD = ‘TRUE’


	Miscellaneous Identifiers			Description

	FULLTIMESTUDENT			- Optional, Full Time Student, default to ‘FALSE’

	HEADOFHOUSEHOLD			- Optional, Head of Household, default to ‘FALSE’
	- when IPRLU State/Federal Filing Status = Head of Household, then HEADOFHOUSEHOLD default to ‘TRUE’

	PERSONALBLINDNESS			- Optional, Personal Blindness, default to ‘FALSE’

	SPOUSEBLINDNESS			- Optional, Spouse Blindness, default to ‘FALSE’

	TOTALALLOWANCES			- Optional, enter the total number of allowances


 

24.2	MA – 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 Massachusetts

 


(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

 

24.3	MA – IPPC / PC Usages

	If user wants to calculate the following taxes, please set up IPPC for these PC Usages:
								
				
Usage	Description
7300	MA-Health Insurance Tax
7301	MA-Workforce Training Tax

24.4	MA – Special Taxes

	IPUTR - Employer SUTA Surcharge Tax

	(1)	Massachusetts Workforce Training Fund
	- by default, the following taxes will be calculated unless IPUTR ‘Do Not Calculate’ Toggle is checked or IPRLU ‘SUI ER Method’ = ‘Do not Calculate’

 


	(2)	Massachusetts Unemployment Health Insurance
	- by default, the following taxes will be calculated unless IPUTR ‘Do Not Calculate’ Toggle is checked or IPRLU ‘SUI ER Method’ = ‘Do not Calculate’

 

		- the wages that are used to calculate UHI is the same wages that are used for ER SUTA
	- the user can specify an override percentage or override wage base, if zero, the built in rate and wage base will be used as specified by the government


 

24.5	MA – Trial Calc Example

 

IPRLU -	MA0002 HEADOFHOUSEHOLD 	= TRUE

	PC 8046  Res SIT Earn		= 2490.83
	PC 6042  Res SIT		= 114.59

	PC 8056  Res SSP Earn		= 452.88 x 5.3 %
	PC 6052  Res Supp Tax		= 24.00

	PC 6500  MA-Health Insurance Tax = 3250.00 x IPUTR 25-000-0000-ER_UHI-000 Tax Rate 0.00
					= 3250.00 x default built in rate (0.0024)
					= 7.80

	PC 6501  MA-Workforce Training Tax = 3250.00 x IPUTR 25-000-0000-ER_SUTA_SC-018 Tax Rate 0.0006
					= 1.95

	PC 6703 SUI ER Contr		= 3250.00 x IPUTR 25-000-0000-ER_SUTA-000 Override Tax Rate 0.1233
					= 400.73