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
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.
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 |
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:
- 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.
- IDGV
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:
- IPUTR
- Enter the SDI EE and ER rate that is given by the Government on the Override Tax Rate field
- IDGV
WA – Special Taxes#
IPUTR - Employer SUTA Surcharge TaxBy 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
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 |
Notes#
Click to create a new notes pageWest 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 |
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
