WEST VIRGINIA 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
West Virginia State Tax Calculation#
On IPUTR, there is a list of applicable Taxes to be calculated for State of West Virginia.| 54-000-0000-SIT-000 | West Virginia State Tax |
| 54-000-0000-ER_SUTA-000 | West Virginia State Unemployment Tax |
If UPUTR is run with a list of IDTX jurisdictions, the following entries may exist. The tax rate can be used as a reference for the Head tax calculation.
| 54-000-1558347-CITY-000 | Charleston City Tax |
| 54-000-1555932-CITY-000 | Weirton City Tax |
| 54-000-1540605-CITY-000 | Huntington City Tax |
WV – IPRLU and Head Tax Set Up#
The Miscellaneous Tax Parameters must be set up for the following Miscellaneous Identifiers| TOTALALLOWANCES | Optional Enter the total number of allowances. |
| TWOEARNERPERCENT | Optional Enter 'True' or 'False' to indicate if the Two-earner Percent is used |
The IPRLU Local tab must be set up as follows:
The West Virginia Head tax can be treated as ‘City Tax’ or ‘Head Tax’. The results are stored in Head Tax pay components. The ‘Head Tax’ calculation may be suppressed from either ‘City Tax Method’ or ‘Head Tax Method’. If IPRLU City Tax Method and Head Tax Method are not set up, the default Head Tax will be calculated.
| City Tax Method | Lexicon X_ULOC_CITY_TAX_METHOD |
| Null, or All methods (except 99) | This will calculate City Head Tax for West Virginia West Virginia City Tax means the Head Tax will be calculated |
| 99 - Do Not Calculate | - Employee may suppress the City Tax calculation This means the Head Tax will not be calculated |
| Head Tax Method | Lexicon X_ULOC_HEAD_TAX_METHOD |
| Null, or All methods (Except 99) | This will calculate City Head Tax for West Virginia |
| 99 - Do Not Calculate | Employee may suppress the Head Tax calculation |
The West Virginia City Service Fee is a head tax which is levied upon employees at a flat rate per week. The weekly rate is prorated over the pay period. For example, Charleston has a $2.00 tax per week. For a bi-weekly pay period, the tax would be computed as $4.00.
IPPC, set up Pay Components for these PC Usages to store the Head Tax.
| Usage | Description |
|---|---|
| 6904 | City Work Deduction - EE Head Tax |
| 6905 | City Work Earnings - Reg Tax |
| 6906 | City Work Earnings - Supplemental Tax |
| 6910 | City Work Contribution- Employer Head Tax |
| 6924 | City Res. Deduction - EE Head Tax |
| 6925 | City Res. Earnings - Reg Tax |
| 6926 | City Res. Earnings - Supplemental Tax |
| 6930 | City Res Contribution - Employer Head Tax |
WV – 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 West Virginia.
- IDGV
WV – UPCALC Example#
Symmetry Set Up - WV_01.jpg
In Period 201105, the employee lives in Huntington with Jurisdiction 54-011-1540605 (County: Cabel), and works in Huntington with different Jurisdiction 54-099-1540605 (County: Huntington). In the same period, the employee moves to where he works and works another 20 hours.
Pay# 3: Work GNIS: WV 54-099-1540605 Huntington, Huntington HOME GEO: WV 54-011-1540605 Cabel, Huntington
| PC 8046 Res SIT Earn | = 2866.53 |
| PC 8056 Res SSP Earn | = 917.47 |
| PC 6045 Res SIT | = 143.00 |
| PC 6047 Res SIT Sup | = 917.47 x 6.5 % = 59.63 Round to 60.00 West Virginia rates vary from 3% to 6.5% based upon the year-to-date gross pay |
| PC 6703 SUI ER Contr | = 4124.39 x IPUTR 54-000-0000-ER_SUTA-000 Overridden Rate 0.085000 |
| = 350.57 | |
| PC 6924 RCITY EE Head Tax | = IPUTR 54-000-1540605-CITY-000 Rate 3.00 / week x 2 weeks (BW) = 6.00 |
Pay# 4: Work / HOME GEO: WV 54-099-1540605 Huntington, Huntington
| PC 6924 RCITY EE Head Tax | = 0 (City 1540605 Huntington Head Tax has been taken for the same period) |
WV – UPCALC Vertex Example#
Symmetry Set Up - WV_02.jpg
Vertex Calculation has the following differences for West Virginia:
- West Virginia City Service Fee is treated as Head Tax in PC 6904 WCITY EE Head Tax
- PC 6040 Work SIT includes both the Work SIT and Work SSP, the tax calculation is different than Symmetry
Notes#
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