[{TableOfContents }]
!!!OREGON STATE TAX CALCULATION
[{InsertPage page='Symmetry General State Tax Calculation Set Up' section=1}]
!!Oregon State Tax Calculation
On [IPUTR], there is a list of applicable taxes to be calculated for State of Oregon:
|41-000-0000-SIT-000|Oregon State Tax
|41-000-0000-ER_SUTA-000|Oregon State Unemployment Tax
|41-000-0000-WC-000|Oregon Worker's Compensation
|41-000-0000-ER_WC-000|Oregon Worker's Compensation - Employer
\\
If [UPUTR] is run with list of Jurisdictions, the following entries may exist:
|41-000-0000-ER_TRANS-001|Canby Transit Tax
|41-000-0000-ER_TRANS-002|Lane Transit Tax
|41-000-0000-ER_TRANS-003|Trimet Excise Tax
|41-000-0000-ER_TRANS-004|Sandy Transit Tax
|41-000-0000-ER_TRANS-005|Wilsonville Transit Tax
|41-000-0000-ER_TRANS-006|South Clackamas Transit Tax
\\
On [IPUTP], there is a list of applicable US Miscellaneous Tax Parameters for State of Oregon. If these Miscellaneous identifiers do not exist, run [UPUTR] for State of Oregon to generate them.
||Miscellaneous Identifiers||Description
|STATE_ROUNDING|State Rounding Rule\\ \\The default value is always set to DEFAULT when this identifier is first created by [UPUTR].\\ \\For State of Oregon, the Default Rounding Rule used by Symmetry is to ROUND the State Tax result.\\ \\If rounding the state tax is not desired, enter NO in this field.
*In order to calculate the Transit tax for all employees, enter 'YES' to the applicable Transit Tax on [IPUTP].
*In order to calculate Transit Tax for certain employees, enter YES to the Transit Tax on [IPRLU].
\\ \\
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!OR – 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 them.
||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.
\\
The following optional Miscellaneous Identifiers may be manually entered on [IPRLU]:
||Miscellaneous Identifiers||Description
|SUP_PAID_WITH_REG|Optional\\Supplemental Paid with Regular Wages
|SUP_PAID_WITHOUT_REG|Optional\\Supplemental Paid without Regular Wages
| |
|TRANSIT_CANBY_TAX|Oregon Canby Transit Tax
|TRANSIT_LANE_TAX|Oregon Lane Transit Tax
|TRANSIT_TRIMET_EXCISE_TAX|Oregon Trimet Excise Tax
|TRANSIT_SANDY_TAX|Oregon Sandy Transit Tax
|TRANSIT_WILSONVILLE_TAX|Oregon Wilsonville Transit Tax
|TRANSIT_SOUTH_CLACKAMAS_TAX|Oregon South Clackamas Transit Tax
\\ \\
*If the Workers Compensation Fund is to be calculated for an employee, the ‘WC Method’ in the [IPRLU State|IPRLU#StateTab] tab must be set to ‘Calc by US Taxation’ or ‘Both by IPWC and US Taxation’.
*WC Method ‘Calc by IPWC Class’ will use the rates defined by class in [IPWC] to calculate the Workers Compensation
*If the [IPRLU] WC Method is not set up, then the [IPPGU] Pay Category WC Method will be used
\\ \\
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!OR – ER SUTA
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 Oregon.
#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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!OR – 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
|6058|Pre-FWT Hours - Total Hours worked, this is used for WC calculation
|7006|Workers Comp Employee Tax
|7007|Workers Comp Employer Tax
|7480|OR-Canby Transit Tax
|7481|OR- Lane Transit Tax
|7482|OR-Trimet Excise Tax
|7483|OR-Sandy Transit Tax
|7484|OR-Wilsonville Transit Tax
|7485|OR-S Clackamas Transit Tax
\\ \\
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!OR – County Tax
On May 20, 2003, Multnomah county residents (GNIS Code 41-051-1135861) passed Measure 26-48, which established a temporary three year personal income tax on county residents. The tax was effective January 1, 2003 and is 1.25% of Oregon taxable income after an exemption deduction ($5,000 for joint filers and $2,500 for a single filer). The Multnomah County Tax was discontinued beginning January 1, 2006, thus STE will return zero for this County tax.
\\ \\
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!OR– Workers Comp Employee and Employer
The Oregon Employee Workers Compensation Fund is computed as a dollar amount multiplied by the number of hours worked by the employee with no limit on the amount withheld. For 2011, the dollar amount is $0.014 and [IPPC] must be set up for PC Usage 6058 Pre-FWT Hours for Workers Comp.
*The Oregon Employer Workers Compensation tax is computed on the hours worked by employees.
*If the Workers Compensation Fund is to be calculated for an employee, the ‘WC Method’ in the [IPRLU State|IPRLU#StateTab] tab) must be set to ‘Calc by US Taxation’ or ‘Both by IPWC and US Taxation’.
*If the method is ‘Calc by US Taxation’, only the WC Fund will be calculated for the employee using the rate in [IPUTR].
*If the method is ‘Both by IPWC and US Taxation’, WC will be calculated using the rates defined in [IPWC] for Workers Compensation Class, as well as the WC fund rate defined in [IPUTR]. The WC amounts will be stored in separate pay components.
*The ‘Do Not Calculate’ toggle may be checked on [IPUTR] to bypass WC Calculation if desired.
*If [IPRLU] WC Method is not set up, then the [IPPGU] Pay Category WC Method will be used.
%%information Note: For Oregon Workers Compensation, in order 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, WC should be calculated via Usercalc instead of by Symmetry.
*In Usercalc, calculate the employee and employer WC portion and store in the 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.%%
\\ \\
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!OR – Transit Tax
Oregon has levied a transit tax upon employers doing business within certain transit areas. There are six areas which have Transit tax which tax is upon regular and supplemental wages.
On [IPUTR], there are six entries for Transit Tax
*OR-Canby Transit Tax
*OR- Lane Transit Tax
*OR-Trimet Excise Tax
*OR-Sandy Transit Tax
*OR-Wilsonville Transit Tax
*OR-S Clackamas Transit Tax
In order to calculate the Transit Tax for all employees, enter 'YES' for Transit Tax on [IPUTP].\\
In order to calculate the Transit Tax for certain employee, enter 'YES' to the Transit Tax on [IPRLU] for each employee.
\\ \\
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!OR – UPCALC – Symmetry Result
[Symmetry Set Up - OR_01.jpg]\\
[IPRLU Miscellaneous Tab|IPRLU#MiscellaneousTab]\\
FILINGSTATUS = S\\
TOTALALLOWANCES = 0\\
TRANSIT_SANDY_TAX = YES
|PC 8046 Res SIT Earn|= 2291.31
|PC 8056 Res SSP Earn|= 89.36
|PC 6042 Res SIT|= 170.44 (IPUTP STATE_ROUNDING = NO)
|PC 6052 Res Supp Tax|= 89.36 x 0.09 = 8.04
|PC 6703 SUI ER Contr|= 2510.71 x IPUTR 41-000-0000-ER_SUTA-000 Override Tax Rate 0.054
| |= 135.58
| |
|PC 8110 RCNTY Earn|= 2291.31
|PC 8111 RCNTY SupEarn|= 89.36
|PC 6831 Res CNTY Tax|= 0 (County Tax discontinued)
|PC 6850 Res CNTY Sup Tax|= 0 (County Tax discontinued)
| |
|PC 5331 Workers Comp EE|= (PC Usage 6058 Pre-FWT Hours) 80 hours x 0.014 = 1.12
|PC 5332 Workers Comp ER|= (PC Usage 6058 Pre-FWT Hours) 80 hours x 0.014 = 1.12
| |
|PC 5383 OR-Sandy Transit Tax|= Reg 2291.31 x IPUTR 41-000-0000-ER_TRANS-004 Tax Rate 0.006
| |= 13.75
| |= Sup 89.36 x IPUTR 41-000-0000-ER_TRANS-004 Tax Rate 0.006 = 0.54
| |= 13.75 + 0.54 = 14.29
\\ \\
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!OR – UPCALC – Vertex Result
[Symmetry Set Up - OR_02.jpg]\\
For Vertex Calculation, the [IPRLU State|IPRLU#StateTab] tab Vtx. Alt Tax Method = ‘01’ must be set up in order to re-calculate State Tax using the Federal Tax based on State parameters. Also the [IPRLU State|IPRLU#StateTab] tab Vtx # of Exemption 1 should = 1 in order to for Vertex to apply the ‘Standard Deduction in the tax formula’ to match the Symmetry Oregon State tax result as above.
|PC 8045 Work SIT Earn|= 2291.31
|PC 8055 Work SSP Earn|= 89.36
| |
|PC 6040 Work SIT|= 170.44 (Rounding = NO)
|PC 6042 Work SIT Sup|= 89.36 x 0.09 = 8.04
| |
|PC 6703 SUI ER Contr|= 2510.71 x SUI ER Tax Rate 0.054
| |= 135.58
| |
|PC 8100 WCNTY Earn|= 2291.31
|PC 8101 WCNTY SupEarn|= 89.36
|PC 6811 WCNTY Sup Tax|= 0 (County Tax discontinued)
\\ \\
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!OR – Manual Calculation
Oregon Manual Tax Calculation from:\\
[http://www.oregon.gov/DOR/BUS/payroll_updates.shtml]\\
[http://www.oregon.gov/DOR/forms/business/withholding_formulas_150-206-436_2011.pdf]\\ \\
[Symmetry Set Up - OR_03.jpg]\\
__Using the formula from Annual wages of $50,000 or higher__
|Annual Wages 2291.31 x 26 |= 59574.06
|Federal Tax: 403.06 x 26 |= 10479.56
|Since Wages <= $125.000, use PHASE OUT|= 5950.00
|BASE Wages 59574.06 – 5950.00|= 53624.06
__Symmetry Calculation:__
|BASE Wages|= 53624.06
|Standard deduction $1980 for Single|= 1980\\ \\(Note:Vtx Exemption 1 = 1 must be set up for Vertex, otherwise the standard deduction will not be applied)
|53624.06 – 1980|= 51644.06
__Annual Tax Calculation:__
|WH|= 481 + [(BASE – 7750) x 0.09] – (179 x allowance)
|WH|= 481 + [(51644.06– 7750) x 0.09] – (179 x 0)
|WH|= 481 + 3950.47 – 0
|WH|= 4431.47
__State Tax for the period__
|WH|= 4431.47 / 26 = 170.44
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![Notes|Edit:Internal.Symmetry Set Up - PA]
[{InsertPage page='Internal.Symmetry Set Up - PA' default='Click to create a new notes page'}]
41 PA – Pennsylvania
On IPUTR, there is a list of applicable Taxes to be calculated for State of Pennsylvania.
42-000-0000-SIT-000 Pennsylvania State Tax
42-000-0000-ER_SUTA-000 Pennsylvania State Unemployment Tax
42-000-0000-SUI-000 Pennsylvania SUI
If UPUTR is run with list of Pennsylvania Jurisdiction, the following entries may exist:
42-000-1209052-CITY-000 Philadelphia City Tax
42-000-1213644-ER_POP-000 Pittsburgh Payroll Tax
42.1 RI – IPRLU Set Up
There is no State Miscellaneous Parameters for Pennsylvania, however IPRLU Miscellaneous Tax Parameters may be required to be set up for additional information.
- if these Identifiers do not exist, UPCALC will generate the default entries for the Identifiers
Miscellaneous Identifiers Description
LOC_COURTESY_PA_EIT - Optional, Pennsylvania EIT Local Courtesy Option
41.2 PA – 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 Pennsylvania
- 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
User may bypass ER SUTA on IPUTR with ‘Do not Calculate’ or IPRLU ‘SUI ER Method’ = ‘Do not Calculate’ or ‘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.
41.3 PA – IPPC / PC Usages
IPPC – Set up Pay Components by PC Usages
If the user wants to calculate the following tax, a pay component must be set up in IPPC for the following PC Usage:
Usage Description
7501 PA-EMST / LST Local Service Tax
EMST (Emergency Service Tax) and LST (Local Service Tax) are the same tax, the tax has had a few different names over the past few years.
Pennsylvania EIT (Earned Income Tax) is treated as CITY and School District Tax and thus will be stored as City and School District tax. Pay Components will need to be defined for PC Usage 6901 (City Work Tax pay components) to PC Usage 6933 (City Res Tax pay components).
41.4 PA – EIT
The Pennsylvania Earned Income Tax (EIT) is a tax levied as a percent of earned income at the City, Municipality or School District level. Therefore the Jurisdiction must be set up with State, County, City, Municipality and School district.
Pennsylvania EIT will be calculated based on State Regular and Supplemental Earnings. The tax results are stored as City level taxation and School District level taxation.
41.5 PA – OPT / EMST / LST
This tax has had three different names over the past few years, OPT / EMST / LST. The tax will be calculated based on the GNIS Code.
41.6 PA – Towanda – LST, EIT, School Tax example
Work GEO: 42-015-1213646 Towanda
PC 5402 PA-EMST / LST Tax - will be calculated by GNIS Code, no need to set up
- applicable once per period
PC 6931 RCITY Sup Tax - PA EIT is treated as City and School district tax
PC 6932 RCITY Schl Sup Tax
PC 6951 Res CITY Tax
PC 6953 RCITY Schl Reg Tax
41.7 PA – Philadelphia – City Tax example
Work GEO: 42-101-1209052 Philadelphia
The City of Philadelphia tax is a percentage of gross wages, no school district tax.
41.8 PA – Pittsburgh Payroll Expense Tax example
Work GEO: 42-003-1214818 Pittsburgh
The Pittsburgh Payroll Expense Tax is calculated.