At state level, the following screens should be verified set up for each state:
53-000-0000-ER_SUTA-000 | Washington State Unemployment Tax |
53-000-0000-ER_SUTA_SC-052 | Washington Rate Class 1 Thru 40 Employment Admin Fund |
53-000-0000-SDI-000 | Washington Industrial Insurance |
53-000-0000-ER_SDI-000 | Washington Industrial Insurance - Employer |
There is no State Tax for Washington, therefore, IPRLU Miscellaneous Tax Parameters are not required to be set up.// //IPRLU State tab ‘SDI EE Method’ and ‘SDI ER Method’ must be set up for Washington Industrial Insurance.
Usage | Description |
---|---|
6058 | Pre-FWT Hours - Total Hours worked, this is used for SDI calculation |
6721 | SDI tax deduction |
6723 | SDI employer contribution |
7610 | WA-Class 1-40 Admin Fund |
7611 | WA-Reserved Tax |
There are two options to set up the ER SUTA rate by state:
By default, the following tax will be calculated unless the IPUTR ‘Do Not Calculate’ toggle is checked or IPRLU ‘SUI ER Method’ = ‘Do not Calculate’
PC 8046 Res SIT Earn | =1536.22 - SIT Earn is updated for Information purpose |
PC 6042 Res SIT | = No State Tax |
PC 8056 Res SSP Earn | =871.10 - SSP Earn is updated for Information purpose |
PC 6052 Res Supp Tax | = No SSP Tax |
PC 6703 SUI ER Contr | = 2636.83 x IPUTR 53-000-0000-ER_SUTA-000 Override Tax Rate 0.0602 |
= 158.74 | |
PC 5510 WA-Class 1-40 Admin Fund | = 2636.83 x IPUTR 53-000-0000-ER_SUTA_SC-052 Tax Rate 0.03 |
= 79.10 | |
PC 6721 SDI EE | = Usage 6058 Pre-FWT Hours x IPUTR 53-000-0000-SDI-000 Override Tax Rate |
= 80 x 0.05 = 4.00 | |
PC 6723 SDI ER | = Usage 6058 Pre-FWT Hours x IPUTR 53-000-0000-ER_SDI-000 Override Tax Rate |
= 80 x 0.06 = 4.80 |
51 WV – West Virginia
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 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
51.1 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
- 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. User may suppress the ‘Head Tax’ calculation 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) - the 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) - the 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.
On IPPC screen, please 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
51.2 WV – 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 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 West Virginia
(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
51.3 WV – UPCALC Example
In Period 201105, employee lives in Huntington with Jurisdiction 54-011-1540605 (County: Cabel), and works in Huntington with different Jurisdiction 54-099-1540605 (County: Huntington). In same Period, 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)
51.4 WV – UPCALC Vertex Example
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
Screen captures are meant to be indicative of the concept being presented and may not reflect the current screen design.
If you have any comments or questions please email the Wiki Editor
All content © High Line Corporation