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NEW MEXICO STATE TAX CALCULATION#

New 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)

If UPUTR is run with Newark Jurisdiction, then the following entry will exist:

34-000-878762-ER_POP-007

Newark Employer Payroll Tax

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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

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NJ – ER SUTA, EE SUI#

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 and EE SUI rates by state:

1. IPUTR
   • The SUI Rate and Wage Base are supplied and will be used as default
   • This SUI Rate or Wage Base may be overridden if necessary
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.

The EE SUI rate provided by Symmetry includes the Unemployment Insurance rate and the Workforce Development Partnership (WF) / Supplemental Workforce (SWF) rate.

ER SUTA may be bypassed on IPUTR with ‘Do not Calculate’ or IPRLU ‘SUI ER Method’ = ‘Do not Calculate’, or IPRLU‘SUI EE Method’ = ‘Do not Calculate’

For SUI, the IPUTR SUI built-in rate and SUI wage base may by overridden by one of the options above. It is recommended that if the SUI rate is overridden, the SUI overridden wage base should also be entered. 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.

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NJ – ER SDI, EE SDI#

ER SDI and EE SDI Rates and Wage Bases are provided by the government and stored on IPUTR.

The Rates and Wage Base may be overridden on IPUTR for State of New Jersey

Specific overridden Rate and Wage Base may be entered on IDGV by ‘Reg Type’ = ‘US SDI Regist n’ and ‘Govt Rate Type’ = ‘US SDI ER Rate’ or ‘US SDI EE Rate’

SDI ER or SDI EE may be bypassed 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 the Employee level.

The NJ SDI ER Rate can be varied by Employer, the SDI ER Rate MUST be entered on the ‘Override Tax Rate’ field, otherwise SDI ER will not be calculated.

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NJ – IPPC / PC Usages#

IPPC – Set up Pay Components by PC Usages

In order to calculate the following taxes, 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

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NJ – Special Taxes#

IPUTR - Employer SUTA Surcharge Tax

1. NJ Work Force Development/Supplemental Work Force
   • By default, this tax will be calculated unless the 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, this tax will be calculated unless the 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.

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NJ – Trial Calc Example#

Symmetry Set Up - NJ_01.jpg

Work GEO: 34-013-878762 Newark, NJ

IPRLU Miscellaneous Tab
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

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Notes#

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New Mexico State Tax Calculation#

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

35-000-0000-SIT-000	New Mexico State Tax
35-000-0000-ER_SUTA-000	New Mexico State Unemployment Tax
35-000-0000-WC-000	New Mexico Worker's Compensation
35-000-0000-ER_EHT-000	New Mexico Worker's Compensation Assessment Fee - Employer

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NM – 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.

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

On the IPRLU State tab ‘WC Method’ may be set up with an override ‘Calc by US Taxation’ or ‘Both by IPWC and US Taxation’ in order to calculate the New Mexico Workers Compensation by Symmetry Taxation.

WC Method ‘Calc by IPWC Class’ will calculate WC using the rates defined in IPWC, the WC tax identifier in IPUTR will not calculate if this method is selected.

If the IPRLU WC Method is not set up, then IPPGU Pay Category WC Method will be used.

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NM – 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 New Mexico.
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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NM – IPPC / PC Usages#

IPPC – Set up Pay Components by PC Usages

In order to calculate the following taxes, set up IPPC for these PC Usages:

Usage	Description
7006	Workers Comp Employee Tax
7430	NM-WC Assessment Fee - Employer

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NM – Special Taxes#

IPUTR - Employer SUTA Surcharge Tax

1. NJ Work Force Development/Supplemental Work Force
   • By default, this tax will be calculated unless the 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, this tax will be calculated unless the 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

IPUTR – Worker’s Compensation

1. New Mexico Worker's Compensation
   • Check the ‘Do Not Calculate’ toggle on IPUTR to bypass WC Calculation if desired.
   • IPRLU or IPPGU may specify WC Method = ‘Calc by US Taxation’ or ‘Both by IPWC and US taxation’ to calculate WC using Symmetry.
   • The New Mexico Workers Compensation tax is $2 per quarter fee paid by the employee.
   • Symmetry provides an option to prorate this Workers Compensation Tax by pay period, however the ‘Prorate Option’ will not be used due to rounding issues as follows:
     
     e.g. In one year, there are four quarters in a year, $2 x 4 = $8 per year.
     • For BW payroll, there are 26 pays in one year, $8 / 26 = $0.31 per pay, therefore $0.31 should be taken for each pay period until the $2 quarterly maximum is reached.
     • However, $0.62 will be withheld when both Regular and Suppl wages are paid in one pay; for the quarter with 6 pays, $0.31 x 6 = $1.86, for the quarter with 7 pays, $0.31 x 7 = $2.17 with maximum of $2.00.
     • During the last pay of a quarter, if the ‘Prorate Option’ is set to False, then Symmetry will catch the remainder of the Workers Compensation tax for the quarter.
     • However, the last pay of a quarter for each employee varies depending on if the employee will be paid, therefore the ‘Prorate Option’ will not be used.
     • Workers Compensation will be calculated the first time the employee is paid in a quarter, this coincides with the Employer New Mexico Worker's Compensation Assessment Fee as below.
2. New Mexico Worker's Compensation Assessment Fee
   • Check the ‘Do Not Calculate’ toggle on IPUTR to bypass WC Calculation if desired.
   • IPRLU or IPPGU may specify WC Method = ‘Calc by US Taxation’ to calculate WC.
   • This tax is computed as a dollar amount per employee and is considered Employer Head tax.

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NM – Trial Calc Example#

Example (1) Proration of New Mexico Workers Compensation Tax (PC 5331) - note, this proration is not used Symmetry Set Up - NJ_01.jpg

IPRLU Miscellaneous Tab
NM0001 - FILINGSTATUS = S

PC 8046 Res SIT Earn	= 2577.97
PC 6042 Res SIT	= 111.71
PC 8056 Res SSP Earn	= 914.01 x 4.9 %
PC 6052 Res Supp Tax	= 44.79
PC 5330 NM-WC Assessment Fee-ER	= IPUTR 35-000-0000-ER_EHT-000 Tax Rate 2.30 per quarter
	= 2.30
PC 5331 Workers Comp Tax	= IPUTR 35-000-0000-WC-000 Tax Rate 2.00 per quarter In one year, there are four quarters in a year, $2 x 4 = $8 per year For BW payroll, there are 26 pays in one year, $8 / 26 = $0.31 per pay $0.31 will be taken for Regular wages and/or Supplemental wages until $2 quarterly maximum is reached $.0.31 for Regular Wages and $0.31 for Sup Wages = 0.62
PC 6703 SUI ER Contr	= 3653.59 x IPUTR 35-000-0000-ER_SUTA-000 Override Tax Rate 0.054
	= 197.29

Example (2) NO Proration of New Mexico Workers Compensation Tax (PC 5331) - note, this proration is used

PC 5331 Workers Comp Tax = IPUTR 35-000-0000-WC-000 Tax Rate 2.00 per quarter = 2.00

- Workers Compensation will be calculated the first time the employee is paid in a quarter, this coincides with the Employer New Mexico Worker's Compensation Assessment Fee

Note: For New Mexico Workers Compensation, if users wants to override the employee WC portion and move to the employer WC portion, then this employee WC portion becomes taxable and subject to SIT and SUTA tax. In this case, user should calculate WC via Usercalc instead of by Symmetry. In Usercalc, calculate the employee and employer WC portion and stores in pay component before US Taxation Pay point. Then include this employee WC pay component into the Elements of Pre-State Earnings (Usage 6651) and Pre-SUI Employer Earnings (Usage 6752). This approach truly reflects the Employee WC portion in the Pre-Tax Earnings pay components and will carry through the system for the use of Self-Adjust method etc.