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WEST VIRGINIA STATE TAX CALCULATION#

Washington State Tax Calculation#

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.

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WA – IPPC / PC Usages#

On IPPC, set up pay components for these PC Usages:

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

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WA – 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 Washington.
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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WA – SDI Rate#

Washington Industrial Insurance tax is calculated as an hourly rate multiplied by the hours worked. These are treated as SDI tax and are to be contributed by both the employee and employer. IPPC must be set up for PC Usage 6058 Pre-FWT Hours in order to supply the Total Hours Worked. Both EE and ER Rate must be supplied on either the IPUTR or IDGV screen. This calculation may be bypassed on IPUTR with ‘Do not Calculate’ or IPRLU ‘SDI EE Method’ or ‘SDI ER Method’.

There are two options to set up SDI Rate by State:

1. IPUTR
   • Enter the SDI EE and ER rate that is given by the Government on the Override Tax Rate field
2. IDGV
   • If there is a specific rate given by the government for different State Registration #, then enter this on IDGV by ‘Reg Type’. This overrides the IPUTR Rate

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WA – Special Taxes#

IPUTR - Employer SUTA Surcharge Tax

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’

• STE-2011-R12 supports Washington Rate Class 1 Thru 40 Employment Admin Fund
  • The wages that are used to calculate this tax are the same wages that are used for ER SUTA
  • Override Tax Rate must be supplied

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WA – Trial Calc Example#

Symmetry Set Up - WA_01.jpg

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

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Notes#

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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

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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:

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 West Virginia.
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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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