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
