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MINNESOTA STATE TAX CALCULATION#

Minnesota State Tax Calculation#

On IPUTR, there is a list of applicable taxes to be calculated for State of Minnesota:

27-000-0000-SIT-000	Minnesota State Tax
27-000-0000-ER_SUTA-000	Minnesota State Unemployment Tax
27-000-0000-ER_SUTA_SC-019	Minnesota Workforce Enhancement Fee
27-000-0000-ER_SUTA_SC-042	Minnesota Additional Assessment
27-000-0000-ER_SUTA_SC-043	Minnesota Federal Loan Interest Assessment

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MN – 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.

FILINGSTATUS	Mandatory S'-single, 'M'-married, or 'MH'-married but w/h at higher single rate.
TOTALALLOWANCES	Optional Enter the total number of allowances

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MN – 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 Minnesota.
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.

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MN – IPPC / PC Usages#

IPPC – Set up Pay Components by PC Usages
In order to to calculate the following taxes, please set up IPPC for these PC Usages:

Usage	Description
7340	MN-Workforce Enhance Fee
7341	MN-Addn Assessment Tax
7342	MN-Fed Loan Assess Interest

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MN – Special Taxes#

IPUTR - Employer SUTA Surcharge Tax

1. Minnesota Workforce Enhancement Fee - By default, the following taxes will be calculated unless the IPUTR ‘Do Not Calculate’ toggle is checked or IPRLU ‘SUI ER Method’ = ‘Do not Calculate’.
2. Minnesota Additional Assessment - The Minnesota Additional Assessment is a percentage of the tax calculation not a percentage of the taxable wages. For the tax years 2006 through 2010, the rate is 14%.
3. Minnesota Federal Loan Interest Assessment - The Minnesota Federal Loan Interest Assessment is set at a rate of 0, therefore this is not calculated.

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MN – Trial Calc Example#

Symmetry Set Up - MN_01.jpg

IPRLU Miscellaneous Tab

MN0001 FILINGSTATUS = S MN0002 TOTALALLOWANCES = 0

PC 8046 Res SIT Earn	= 1940.61
PC 6042 Res SIT	= 116.00
PC 8056 Res SSP Earn	= 1834.75 x 6.25 % = 114.67 Round to nearest dollar
PC 6052 Res Supp Tax	= 115.00
PC 6540 MN-Workforce Enhance Fee	= 4115.39 x IPUTR 27-000-0000-ER_SUTA_SC-019 Tax Rate 0.0012
	= 4.94
PC 6703 SUI ER Contr	= 4115.39 x IPUTR 27-000-0000-ER_SUTA Override Tax Rate 0.0952
	= 391.79
PC 6541 MN-Addn Assessment Tax	= 391.79 x IPUTR 27-000-0000-ER_SUTA_SC-042 Tax Rate 0.14 = 54.85 Note: Minnesota Additional Assessment is a percentage of SUTA tax calculation not a percentage of the taxable wages.

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Notes#

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28 MO – Missouri

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

29-000-0000-SIT-000 Missouri State Tax 29-000-0000-ER_SUTA-000 Missouri State Unemployment Tax 29-000-0000-ER_SUTA_SC-045 Missouri Automation Surcharge (obsolete after 2012)

If UPUTR is run with list of IDTX Jurisdictions, then the following entry may exist: 29-000-748198-CITY-000 Kansas City City Tax 29-000-765765-CITY-000 St Louis City Tax 29-000-765765-ER_POP-000 St Louis Payroll Expense

28.1 MO – IPRLU Set Up

- The Miscellaneous Tax Parameters must be set up for the following Miscellaneous Identifiers FILINGSTATUS - Mandatory - 'S'-single, 'M'-married, or 'H'-head of household. TOTALALLOWANCES - Optional, enter the total number of allowances. SPOUSEWORKS - Optional, Spouse working status, enter 'True' or 'False'

28.2 MO – ER SUTA

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 by State:

(1) IPUTR - enter the SUTA ER Rate that is given by the Government on the Overridden Rate field - this rate is applicable for the entire company for State of Missouri

(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

28.3 MO – Special Taxes

If user wants to calculate the following taxes, please set up IPPC for these PC Usages: Usage Description 7350 MO- Automation Surcharge (obsolete after 2012) 7351 MO-St Louis PR Expense Tax

IPUTR – Missouri Automation Surcharge

- by default, this tax will be calculated unless IPUTR ‘Do Not Calculate’ Toggle is checked

28.4 MO – City Taxes

If UPUTR is run with list of IDTX Jurisdictions, the following entries will exist with the default City Tax Rates.

29-000-748198-CITY-000 Kansas City City Tax 29-000-765765-CITY-000 St Louis City Tax 29-000-765765-ER_POP-000 St Louis Payroll Expense

- City Taxes are calculated by GNIS code, please set up Pay Components for City Tax PC Usages

28.5 MO – UPCALC Example

Work GNIS: MO 29-510-765765 Saint Louis City Home GNIS: MO 29-510-765765 Saint Louis City

IPRLU FILINGSTATUS = S TOTALALLOWANCES = 0 SPOUSEWORKS = FALSE

PC 8046 Res SIT Earn = 1806.46 PC 8056 Res SSP Earn = 1117.61 PC 6045 Res SIT = 75.00 PC 6047 Res Supp Tax = 67.00

PC 6550 MO-Surcharge Tax = 3069.55 x IPUTR 29-000-0000-ER_SUTA_SC-045 Rate 0.0005 (obsolete after 2012) = 1.53

PC 6551 MO-St Louis PR Expense Tax = 3229.56 x IPUTR 29-000-765765-ER_POP-000 Rate 0.005 = 16.15 (Note: SIT + SSP Earn are used, 125 and 401K are not exempt)

PC 6703 SUI ER Contr = 3069.55 x IPUTR 29-000-0000-ER_SUTA-000 Overridden Rate .097500 = 299.28

PC 6951 Res CITY Tax = 1806.46 x IPUTR 29-000-765765-CITY-000 Rate 0.01 = 18.06

PC 6953 Res CITY Sup Tax = 1117.61 x IPUTR 29-000-765765-CITY-000 Rate 0.01 = 11.18