NEW JERSEY STATE TAX CALCULATION#
State Tax Calculation - General Set Up#
Please refer to the US Federal Tax Calculation document's 'General Set Up' section for all set up requirements.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 upIPPH #
- 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
New Hampshire State Tax Calculation#
On IPUTR, there is a list of applicable taxes to be calculated for State of New Hampshire:| 33-000-0000-ER_SUTA-000 | New Hampshire State Unemployment Tax |
NH – IPRLU Set Up#
There is no state tax for New Hampshire, therefore, IPRLU Miscellaneous Tax parameters are not required to be set up for New Hampshire.NH – 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 New Hampshire.
- IDGV
NH – Special Taxes#
In order to calculate the following taxes, set up IPPC for these PC Usages:| Usage | Description |
|---|---|
| 7410 | NH-Admin Contrib Tax |
- IPUTR - Employer SUTA Surcharge Tax
- New Hampshire Administrative Contribution - By default, this tax will be calculated unless the IPUTR ‘Do Not Calculate’ toggle is checked or IPRLU ‘SUI ER Method’ = ‘Do not Calculate’.
NH – Trial Calc Example#
Symmetry Set Up - NH_01.jpgWork GEO: 33-009-1989087 Alexandria, NH
IPRLU Miscellaneous Tab
Since New Hampshire state has no State tax, no set up is required Note:State Taxable Earnings will still be derived and stored for reference.
| PC 8046 Res SIT Earn | = 2183.31 |
| PC 8056 Res SSP Earn | = 908.25 |
| PC 6042 Res SIT | = No State Tax |
| PC 6047 Res SIT Sup | = No State Sup Tax |
| PC 6703 SUI ER Contr | = 3403.85 x IPUTR 33-000-0000-ER_SUTA-000 Overridden Rate 0.09 |
| = 306.35 | |
| PC 8610 NH-Admin Contrib Tax | = 3403.85 x IPUTR 33-000-0000-ER_SUTA_SC-024 Rate .0002 |
| = 6.81---- |
Notes#
Click to create a new notes pageNew Jersey State Tax Calculation#
On IPUTR, there is a list of applicable taxes to be calculated for State of New Jersey:| 34-000-0000-SIT-000 | New Jersey State Tax |
| 34-000-0000-SSP-000 | New Jersey Supplemental Tax |
| 34-000-0000-ER_SUTA-000 | New Jersey State Unemployment Tax |
| 34-000-0000-ER_SUTA_SC-048 | NJ Work Force Development/Supplemental Work Force |
| 34-000-0000-SDI-000 | New Jersey SDI |
| 34-000-0000-ER_SDI-001 | New Jersey Employer SDI |
| 34-000-0000-SUI-000 | New Jersey SUI |
| 34-000-0000-FLI-000 | New Jersey Family Leave Insurance |
| 34-000-0000-ER_POP-001 | NJ Waterfront Payroll Tax - Employer (only select NJ Harbor employers) |
| 34-000-878762-ER_POP-007 | Newark Employer Payroll Tax |
33.1 NJ – IPRLU Set Up
- The Miscellaneous Tax Parameters must be set up for the following Miscellaneous Identifiers
FILINGSTATUS - Mandatory - 'S'-single, 'MJ'-married filing jointly, 'MS'-married filing separately, 'H'-head of household or 'QW'-qualified widow(er). RATETABLE - Mandatory, enter the rate table: 'A','B','C','D', or 'E' TOTALALLOWANCES - Optional, enter the total number of allowances.
33.2 NJ – ER SUTA, EE SUI
There are 2 options to set up ER SUTA and EE SUI 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 New Jersey
IPUTR - the SUI Rate and Wage Base are supplied and will be used as default - user may override this SUI Rate or Wage Base if necessary
(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
The EE SUI rate provided by Symmetry includes the Unemployment Insurance rate and the Workforce Development Partnership (WF) / Supplemental Workforce (SWF) rate.
User may bypass ER SUTA on IPUTR with ‘Do not Calculate’ or IPRLU ‘SUI ER Method’ = ‘Do not Calculate’, or IPRLU‘SUI EE Method’ = ‘Do not Calculate’
For SUI, user may override the IPUTR SUI built-in rate and SUI wage base by one of the options above. It is recommended that if the SUI rate is overridden, user should also enter the SUI overridden wage base. This is to ensure that with the overridden SUI rate, the SUI is able to stop at the proper maximum wage base with the new rate.
33.3 NJ – ER SDI, EE SDI
- ER SDI and EE SDI Rates and Wage Bases are provided by the government and stored on IPUTR
- user may override the Rates and Wage Base on IPUTR for State of New Jersey
- user may enter specific overridden Rate and Wage Base on IDGV by ‘Reg Type’ = ‘US SDI Regist n’ and ‘Govt Rate Type’ = ‘US SDI ER Rate’ or ‘US SDI EE Rate’
- User may bypass SDI ER or SDI EE on IPUTR with ‘Do not Calculate’ at the State Level, or on IPRLU ‘SDI ER Method’ = ‘Do not Calculate’, or IPRLU‘SDI EE Method’ = ‘Do not Calculate’ at Employee Level
- the NJ SDI ER Rate can be varied by Employer, user MUST enter the SDI ER Rate on the ‘Override Tax Rate’ field, otherwise SDI ER will not be calculated
33.4 NJ – IPPC / PC Usages
IPPC – Set up Pay Components by PC Usages
If user wants to calculate the following taxes, please set up IPPC for these PC Usages:
Usage Description 7420 State SUI NJ-Newark PR Tax 7421 State SUI NJ-Family Leave Insurance 7422 State SUI NJ Waterfront Tax 7423 State SUI NJ Work force Development 7424 State SUI NJ Health Care Subsidy Fund
33.5 NJ – Special Taxes
IPUTR - Employer SUTA Surcharge Tax
(1) NJ Work Force Development/Supplemental Work Force - by default, the following taxes will be calculated unless IPUTR ‘Do Not Calculate’ Toggle is checked or IPRLU ‘SUI ER Method’ = ‘Do not Calculate’ - this tax will be stored into Pay Component with Usage 7423 – NJ Work force Development
(2) New Jersey Family Leave 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’ - this tax will be stored into Pay Component with Usage 7421 – NJ Family Leave Insurance
(3) NJ Waterfront Payroll Tax - Employer (only select NJ Harbor Employers) - by default, this tax will be calculated unless the ‘Do Not Calculate’ Toggle is checked - this tax will be stored into Pay Component with Usage 7422 – NJ/NY Waterfront Tax
(4) Newark Employer Payroll Tax - if the Tax Jurisdiction is for Newark, by default, this tax will be calculated unless the ‘Do Not Calculate’ Toggle is checked - this tax will be stored into Pay Component with Usage 7420 – NJ-Newark PR Tax
(5) New Jersey Health Care Subsidy Fund
- The New Jersey Health Care Subsidy Fund is a Tax which is withheld from employee wages as a percentage of the employee’s taxable earnings until a wage base has been reached. For 2010, the wage base is $29,700 and the rate is 0.00% (.0000).
- Therefore NJ Health Care Fund will be zero since the Rate is set to zero.
33.6 NJ – Trial Calc Example
Work GEO: NJ 34-013-878762 Newark
IPRLU NJ0001 FILINGSTATUS = S NJ0002 RATETABLE = A
PC 8046 Res SIT Earn = 2353.41 PC 8056 Res SSP Earn = 1919.65
PC 6042 Res SIT = 80.29 PC 6052 Res SIT Sup = 129.59 NJ has no State Supplemental Rate - CURRENTAGGREGATION Method is automatically used
PC 6701 SUI EE = 4451.91 x IPUTR 34-000-0000-SUI-000 Rate .004250 = 18.92
PC 6703 SUI ER Contr = 4451.91 x IPUTR 34-000-0000-ER_SUTA-000 Overridden Rate 0.054 = 240.40
PC 6721 SDI EE = 4451.91 x IPUTR 34-000-0000-SDI-000 Rate 0.005 = 22.26
PC 5321 NJ-Family Leave Insurance = 4451.91 x IPUTR 34-000-0000-FLI-000 Rate 0.0012 = 5.34
PC 5322 NJ/NY Waterfront Tax = 4451.91 x IPUTR 34-000-0000-ER_POP-000 Rate .000198 (Check this rate) = 89.04
PC 5320 NJ-Newark PR Tax = 4451.91 x IPUTR 34-000-878762-ER_POP-001 Rate .000100 = 44.52
PC 5323 NJ-Workforce Development = 4451.91 x IPUTR 34-000-0000-ER_SUTA_SC-048 Rate .001175 = 5.23
