[{TableOfContents }]
!!!MASSACHUSETTS STATE TAX CALCULATION
[{InsertPage page='Symmetry General State Tax Calculation Set Up' section=1}]
!!Massachusetts State Tax Calculation
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
\\
----
!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 the 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
\\ \\
----
!MA – 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:
#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 Massachusetts.
#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.
\\ \\
----
!MA – IPPC / PC Usages
In order to calculate the following taxes, set up [IPPC] for these PC Usages:
||Usage||Description
|7300|IA - MA-Health Insurance Tax
|7301|MA-Workforce Training Tax
\\ \\
----
!MA – Special Taxes
IPUTR - Employer SUTA Surcharge Tax
#Iowa Reserve Fund - The Tax Rate for the Iowa Reserve Fund is set at 0 by the government, therefore this tax is not calculated
#Iowa Administrative Surcharge Tax - The Tax Rate is set at 0 by the government, therefore this tax is not calculated
#Massachusetts Workforce Training Fund - By default, these taxes will be calculated unless the [IPUTR] ‘Do Not Calculate’ toggle is checked or [IPRLU] ‘SUI ER Method’ = ‘Do not Calculate’
#Massachusetts Unemployment Health Insurance - By default, these taxes will be calculated unless the [IPUTR] ‘Do Not Calculate’ toggle is checked or [IPRLU] ‘SUI ER Method’ = ‘Do not Calculate’
#*The wages that are used to calculate UHI are the same wages that are used for ER SUTA
#*An override percentage or override wage base can be specified, if zero, the built in rate and wage base will be used as specified by the government
\\ \\
----
!MA – Trial Calc Example
[Symmetry Set Up - LA_01.jpg]\\ \\
[IPRLU Miscellaneous Tab|IPRLU#MiscellaneousTab]\\
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
----
![Notes|Edit:Internal.Symmetry Set Up - MA]
[{InsertPage page='Internal.Symmetry Set Up - MA' default='Click to create a new notes page'}]
!!Michigan State Tax Calculation
On [IPUTR], there is a list of applicable taxes to be calculated for State of Michigan:
|26-000-0000-SIT-000|Michigan State Tax
|26-000-0000-ER_SUTA-000|Michigan State Unemployment Tax
If UPUTR is run with list of IDTX Jurisdictions, then the following entry may exist:
|26-000-1619197-CITY-000|Big Rapids City Tax
|26-000-619906-CITY-000|Albion City Tax
|26-000-1617959-CITY-000|Detroit City Tax
\\
----
!MI – IPRLU Set Up
The Miscellaneous Tax Parameters must be set up for the following Miscellaneous Identifiers
|TOTALALLOWANCES|Optional\\Enter the total number of allowances
|PREDOMINANT_CITY|Optional\\ \\This is only used for Multiple Tax Jurisdictions
%%information Note:Resident taxes are computed on ALL state wages, not just the wages earned in the resident city. In addition, if wages are earned in multiple Michigan cities (each having a withholding tax), only the “predominant” city is taxed for nonresident purposes. To indicate the “predominant” city, the “PREDOMINANT_CITY” State Miscellaneous parameter for Michigan needs to be set to the GNIS feature ID of the nonresident city.\\ \\e.g. set IPRLU PREDOMINANT_CITY to 1619197 for Big Rapids\\ \\In most cases, PREDOMINANT_CITY should not be entered. When this is entered, the Non-Resident tax will be calculated at Non-Resident rate.%%
\\ \\
----
!MI – 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:
#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 Michigan.
#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.
\\ \\
----
!MI – City Taxes
IPUTR - Employer SUTA Surcharge Tax
#Iowa Reserve Fund - The Tax Rate for the Iowa Reserve Fund is set at 0 by the government, therefore this tax is not calculated
#Iowa Administrative Surcharge Tax - The Tax Rate is set at 0 by the government, therefore this tax is not calculated
If [UPUTR] is run with list of [IDTX] jurisdictions, the following entries will exist with the default City tax rates.
|26-000-1619197-CITY-000|Big Rapids City Tax
|26-000-619906-CITY-000|Albion City Tax
|26-000-620755-CITY-000 |Battle Creek City Tax
|26-000-1617959-CITY-000|Detroit City Tax
City taxes are calculated by GNIS code, please set up Pay Components for City Tax PC Usages.
\\ \\
----
!MI – Trial Calc Example
[Symmetry Set Up - LA_01.jpg]\\ \\
Work GEO: MI 26-107-1619197 Big Rapids
[IPRLU Miscellaneous Tab|IPRLU#MiscellaneousTab]\\
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
PREDOMINANT_CITY = 0
TOTALALLOWANCES = 0
PC 8046 Res SIT Earn = 2183.31
PC 8056 Res SSP Earn = 908.25
PC 6042 Res SIT = 94.97
PC 6052 Res SIT Sup = 39.51
PC 6703 SUI ER Contr = 3403.85 x IPUTR 26-000-0000-ER_SUTA-000 Overridden Rate 0.103
= 350.60
PC 6951 Res CITY Tax = 2183.31 x IPUTR 26-000-1619197-CITY-000 Rate 0.01
= 21.83
PC 6953 Res CITY Sup Tax = 908.25 x IPUTR 26-000-1619197-CITY-000 Rate 0.01
= 9.08