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US W2 ANNUAL AND QUARTERLY PROCESSING - MINNESOTA#

What's New for Tax Year 2009#

According to information noted in http://www.taxes.state.mn.us/withholding/tax_information/factsheets/wfs2_09.pdf (for W2 wage reporting) and in http://www.uimn.org/tax/forms/MMREF_format_7-1-2005.pdf (for UI wage reporting) there are no format changes in wage reporting for tax year 2009.

Set Up#

IMUF – Define User Fields for IDGV#

• Define the user fields for P2K_CM_GOVT_REGISTRATIONS
• The following user fields are used on the IDGV Definition tab, therefore they must set up on IMUF
  • 'W2 STATE MEDIA FILING'
  • 'W2 TAX TYPE CODE'
  • 'W2 TAXING ENTITY'
  • ‘W2 WAGE PLAN CODE’
  • ‘W2 BRANCH CODE’

IMUF – Define User Fields for IDDP #

• Define user fields for P2K_CM_DEPARTMENT_DETAILS
• The following user fields are used on IDDP, therefore they must set up on IMUF
  • 'SUI ER NUMBER'
  • 'W2 DESTINATION'

IMUF – Define User Fields for IEID #

• Define User Fields for P2K_HR_IDENTITIES
• The following user fields are used on IEID for Minnesota, therefore they must set up on IMUF
  • ‘W2 DESTINATION’
  • ‘MMREF PROBATIONARY’
  • ‘MMREF OFFICER CODE’

IDGV – Government Registration for the State#

• Define state government registrations for Minnesota state
• Enter the Minnesota State Employer Account Number on the ‘Number’ field
• ‘W2 STATE MEDIA FILING’ - enter ‘02’ to generate Minnesota State magnetic media file for MN State only

IDGV – Government Registration for SUI#

• Define ‘US SUI Registration’ for Minnesota State
• Enter the Minnesota State Employer Account Number for SUI in the ‘Number’ field, this number may be the same or different than the State Employer Account Number defined with ‘State Registration’
• On ‘Govt Rate Type’ field, select ‘US SUI Max Base Amt’ and enter the Minnesota SUI Wage Base in the Amount field
  
  e.g for ‘01-Jan-2002’, the Minnesota SUI Wage Base is $19000.00
  • Effective date record ’01-Jan-0001’ may be entered to specify Wage Base $19000.00 and update this record every year
  • Or the Effective date record ’01-Jan-2002’ may be entered to specify Wage Base $19000.00 and enter new record every year
• The SUI Wage Base amount must be updated every year to reflect the most current Wage Base amount from the State of Minnesota
• This SUI Wage Base amount is used to calculate SUI Excess Wages and Taxable Wages
• There is no need to set up the IDGV Definition tab for ‘US SUI Registration’ for Minnesota
• When RPYEU is run, if the Period Type = ‘Q’ quarterly reporting, then the SUI information will automatically be derived and written on the Code RS record for the magnetic file

IDDP – Define Departments#

• The State of Minnesota requires reporting of the Quarterly file by MN State Unemployment Insurance Account Number and MN Employer Unit Number and that these two numbers are defined at the department level. For this reason, the UDF ‘SUI ER Number’ must be set up for each department
  
  e.g. For Department ‘Planning & Zoning’, the MN number is ‘7977999-004’, then UDF ‘SUI ER Number’ = 7977999-004 should be entered on IDDP.
• If the ‘SUI ER Number’ is not set up for a department, then the SUI ER Number from IDGV is used
• Note that on IDDP, the detail section of the screen must be clicked and then the UDF button must be clicked to get to UDF screen
• ‘W2 Destination’ may be entered for distributing the W2 forms by department

IEID – Employee Identity Screen User Field#

• The ‘W2 Destination’, ‘MMREF Officer Code’ may be entered for the employee.
• On the MMREF1 file, the Code RS record position 341, State of Minnesota requires reporting of the Officer Code for the employee.
• If the employee qualifies as an Officer for State of Minnesota, ‘Y’ should be entered on ‘MMREF Officer Code’ field.
• ‘W2 Destination’ may be entered for distributing the W2 forms for this employee
• ‘MMREF Probationary’ code is not used for State of Minnesota

IDFDV – Define Form Code#

• Define form code ‘HL$US-W2-2005’ for MMREF1 format; this code is used for Minnesota quarterly MMREF1 reporting
• For complete list of ‘HL$US-W2-2005’ identifiers, please read document US W2 Process eP for detail

State File Procedures#

• For 2007 reporting, the Minnesota State accepts filing of quarterly information using the EFW2 format
• Record Codes required are: Code RA,RE,RW,RS,RT,RF
• In addition to the quarterly State Magnetic filing with the EFW2 format, employers are required to manually fill in Minnesota State Form MDES-1406 form
• The ‘Total Gross Wages’ and the Employee Count information are required to be filled in for employees who have been paid on the 12th day of each month of the quarter
• When RPYEU is run for quarterly information, RPYEU produces a level of report at the ‘SUI Registration’ level that contains these information, the required information will be manually entered on the form for the state.
• For the State of Minnesota, the EFW2 file Code RS record position 248-259 are required to be reported by the MN State Unemployment Insurance Account Number and Employer Unit Number. The MN Employer Unit Number is defined at the department level and therefore the MN State Unemployment Insurance Account Number and MN Employer Unit Number must be set up on IDDP UDF field ‘Dept SUI ER Number’ field
• When RPYEU is run, ‘Sort Level By’ = ‘DEPT SUI ER Number’ and ‘Provide Sort Level Total’ = ‘Yes’ must be selected in order to obtain the department totals by MN Employer Unit Number
• When RPYEU is run, the employee’s prime assignment detail record that is effective as of the period end date is used to retrieve the department and this department is used to retrieve the UDF ‘DEPT SUI ER Number’ for reporting.
  
  Therefore, the employee is reported under the employee prime assignment detail's department for SUI purpose.
• When an employee changes department during the quarter, the employee is only reported under the last department that they have worked effective as of the period end date. The employee is not reported under the multiple departments due to the reason that the quarterly information from the Todate headers are not kept by department.

Annual W2 Wage Reporting – EFW2 Format#

RPYEU must be run and the following selected to generate Annual W2 State file information for State of Minnesota

Form Code	HL$US-W2-2005
Federal Regist Number	Enter the Federal Registration Number
Period Type	Enter ‘Year’
Period End Date	Enter the Year Ending Date
As of Date	This date is used to retrieve employee information such as Name and address etc
Provide Sort Level Totals	This is optional, if yes, the total is generated by ‘DEPT SUI ER Number’
Combine Employment Type	Must be ‘Yes’ because Code RE record is not reported by ‘Employment Type’
Media Format	Select ‘State File Format’ for Minnesota Quarterly State EFW2 File
Select State	Must be ‘Minnesota, USA’

Please enter other prompts accordingly.

RPYEU will generate the Minnesota State W2 EFW2 File Format according to the State Specification

State Magnetic Media Reporting – EFW2 Format#

Record Name: Code RA - Transmitter Record#

Column	Description	Source
1-2	Record Identifier	Constant "RA"
3-11	Submitter’s Employer ID number (EIN) Numeric only	Derived from IDFDV Field Identifier: ‘SUB-ER-EIN’ (seq 1000)
12-28	Personal Identification Number (PIN) and Software Vendor Code	Derived from IDFDV Field Identifier: ‘SUB-PIN-NUMBER’ (seq 1010) Please note that this field consists of an eight character PIN code in positions 12-19, a four character Software Vendor Code in positions 20-23 and five blanks in positions 24-28.
29	Resub Indicator	Derived from IDFDV Field Identifier: ‘SUB-RESUB-IND’ (seq 1020)
30-35	Resub WFID	Derived from IDFDV Field Identifier: ‘SUB-RESUB-WFID’ (seq 1030)
36-37	Software Code	Derived from IDFDV Field Identifier: ‘SUB-SOFTWARE’ (seq 1040)
38-94	Company Name	Derived from IDFDV Field Identifier: ‘SUB-COMP-NAME’ (seq 1050)
95-116	Location Address	Derived from IDFDV Field Identifier: ‘SUB-COMP-LOCN’ (seq 1060)
117-138	Delivery Address	Derived from IDFDV Field Identifier: ‘SUB-COMP-DELIV’ (seq 1070)
139-160	Company City	Derived from IDFDV Field Identifier: ‘SUB-COMP-CITY’ (seq 1080)
161-162	Company State Abbreviation	Derived from IDFDV Field Identifier: ‘SUB-COMP-STATE’ (seq 1090)
163-167	Company ZIP Code	Derived from IDFDV Field Identifier: ‘SUB-COMP-ZIP’ (seq 1100)
168-171	Company ZIP Code Extension	Derived from IDFDV Field Identifier: ‘SUB-COMP-ZIP-EXT’ (seq 1110)
172-176	Blank
177-199	Company Foreign State/Province	Derived from IDFDV Field Identifier: ‘SUB-COMP-F-STATE’ (seq 1120)
200-214	Company Foreign Postal Code	Derived from IDFDV Field Identifier: ‘SUB-COMP-F-POST’ (seq 1130)
215-216	Company Country Code	Derived from IDFDV Field Identifier: ‘SUB-COMP-COUNTRY’ (seq 1140)
217-273	Submitter Name	Derived from IDFDV Field Identifier: ‘SUB-SUBM-NAME’ (seq 1150)
274-295	Submitter Location Address	Derived from IDFDV Field Identifier: ‘SUB-SUBM-LOCN’ (seq 1160)
296-317	Submitter Delivery Address	Derived from IDFDV Field Identifier: ‘SUB-SUBM-DELIV’ (seq 1170)
318-339	Submitter City	Derived from IDFDV Field Identifier: ‘SUB-SUBM-CITY’ (seq 1180)
340-341	Submitter State Abbreviation	Derived from IDFDV Field Identifier: ‘SUB-SUBM-STATE’ (seq 1190)
342-346	Submitter ZIP Code	Derived from IDFDV Field Identifier: ‘SUB-SUBM-ZIP’ (seq 1200)
347-350	Submitter ZIP Code Extension	Derived from IDFDV Field Identifier: ‘SUB-SUBM-ZIP-EXT’ (seq 1210)
351-355	Blank
356-378	Submitter Foreign State/Province	Derived from IDFDV Field Identifier: ‘SUB-SUBM-F-STATE’ (seq 1220)
379-393	Submitter Foreign Postal Code	Derived from IDFDV Field Identifier: ‘SUB-SUBM-F-POST’ (seq 1230)
394-395	Submitter Country Code	Derived from IDFDV Field Identifier: ‘SUB-SUBM-COUNTRY’ (seq 1240)
396-422	Contact Name	Derived from IDFDV Field Identifier: ‘SUB-CONT-NAME’ (seq 1250)
423-437	Contact Phone Number	Derived from IDFDV Field Identifier: ‘SUB-CONT-TEL’ (seq 1260)
438-442	Contact Phone Extension	Derived from IDFDV Field Identifier: ‘SUB-CONT-TEL-EXT’ (seq 1270)
443-445	Blank
446-485	Contact E-mail	Derived from IDFDV Field Identifier: ‘SUB-CONT-EMAIL’ (seq 1280)
486-488	Blank
489-498	Contact FAX	Derived from IDFDV Field Identifier: ‘SUB-CONT-FAX’ (seq 1290)
499-499	Preferred Method of Problem Notification Code	Derived from IDFDV Field Identifier: ‘SUB-CONT-METH’ (seq 1300)
500-500	Preparer Code	Derived from IDFDV Field Identifier: ‘SUB-PREPARER’ (seq 1310)
501-512	Blank

Record Name: Code RE - Employer Record#

Column	Description	Source
1-2	Record Identifier	Constant "RE"
3-6	Tax year CCYY	From user specified FROM-TO period converted to CCYY
7	Agent Indicator Code	Derived from IDFDV Field Identifier: ‘W2-ER-AGENT-IND’ (seq 1500)
8-16	Employer/Agent EIN	System derived the applicable Federal reporting EIN, from IDGV or IDGR
17-25	Agent for EIN	Derived from IDFDV Field Identifier: ‘W2-ER-FOR-EIN’ (seq 1510)
26	Terminating Business Indicator	Derived from IDFDV Field Identifier: ‘W2-ER-TERM-BUS’ (seq 1520)
27-30	Establishment Number	Derived from IDFDV Field Identifier: ‘W2-ER-ESTAB’ (seq 1530)
31-39	Other EIN	Derived from IDFDV Field Identifier: ‘W2-ER-OTHER-EIN’ (seq 1540)
40-96	Employer Name	Derived from IDFDV Field Identifier: ‘W2-ER-NAME’ (seq 2010)
97-118	Employer Location Address	Derived from IDFDV Field Identifier: ‘W2-ER-LOCN-ADDR’ (seq 2020)
119-140	Employer Delivery Address	Derived from IDFDV Field Identifier: ‘W2-ER-DELIV-ADDR’ (seq 2030)
141-162	Employer City	Derived from IDFDV Field Identifier: ‘W2-ER-CITY’ (seq 2040)
163-164	Employer State Abbreviation	Derived from IDFDV Field Identifier: ‘W2-ER-STATE’ (seq 2050)
165-169	Employer ZIP Code	Derived from IDFDV Field Identifier: ‘W2-ER-ZIP’ (seq 2060)
170-173	Employer ZIP Code Extension	Derived from IDFDV Field Identifier: ‘W2-ER-ZIP-EXT’ (seq 2070)
174-178	Blank
179-201	Employer Foreign State/Province	Derived from IDFDV Field Identifier: ‘W2-ER-F-STATE’ (seq 2080)
202-216	Employer Foreign Postal Code	Derived from IDFDV Field Identifier: ‘W2-ER-F-POSTAL’ (seq 2090)
217-218	Employer Country Code	Derived from IDFDV Field Identifier: ‘W2-ER-COUNTRY’ (seq 2100)
219	Employment Code	From IDGR ‘W2 Employment Type’ or IPRLU FICA and Medicare method If IPRLU.FICA method = "Do not calculate" and MEDICARE method is NOT "Do Not Calculate" then the employee is classified as Employment Type ‘Q’ for W2 reporting, otherwise the W2 Type of employment is derived from IDGR A set of code RE, RS, RT records will be generated for different types of employment
220	Tax Jurisdiction Code	Derived from IDFDV Field Identifier: ‘W2-ER-TAX-JURIS’ (seq 2110)
221	Third-Party Sick Pay Indicator	Derived from IDFDV Field Identifier: ‘SUB-3RD-PARTY-SICK’ (seq 1480)
222-512	Blank

Record Name: Code RW – Employee Wage Record#

Column	Description	Source
1-2	Record Identifier	Constant "RW"
3-11	Social Security Number	Derived from IDFDV Field Identifier: ‘W2-EE-SSN’ (seq 2500) If an invalid SSN is encountered, this field is entered with zeroes
12-26	Employee First Name	Derived from IDFDV Field Identifier: ‘W2-EE-FIRST-NAME’ (seq 2510)
27-41	Employee Middle Name or Initial	Derived from IDFDV Field Identifier: ‘W2-EE-MIDDLE’ (seq 2520)
42-61	Employee Last Name	Derived from IDFDV Field Identifier: ‘W2-EE-LAST-NAME’ (seq 2530)
62-65	Employee Suffix	Derived from IDFDV Field Identifier: ‘W2-EE-SUFFIX’ (seq 2540)
66-87	Employee Location Address	Derived from IDFDV Field Identifier: ‘W2-EE-LOCN-ADDR’ (seq 2600)
88-109	Employee Delivery Address	Derived from IDFDV Field Identifier: ‘W2-EE-DELIV-ADDR’ (seq 2610)
110-131	Employee City	Derived from IDFDV Field Identifier: ‘W2-EE-CITY’ (seq 2620)
132-133	Employee State Abbreviation	Derived from IDFDV Field Identifier: ‘W2-EE-STATE’ (seq 2630)
134-138	Employee ZIP Code	Derived from IDFDV Field Identifier: ‘W2-EE-ZIP’ (seq 2640)
139-142	Employee ZIP Code Extension	Derived from IDFDV Field Identifier: ‘W2-EE-ZIP-EXT’ (seq 2650)
143-147	Blank
148-170	Employee Foreign State/Province	Derived from IDFDV Field Identifier: ‘W2-EE-F-STATE’ (seq 2660)
171-185	Employee Foreign Postal Code	Derived from IDFDV Field Identifier: ‘W2-EE-F-POSTAL’ (seq 2670)
186-187	Employee Country Code	Derived from IDFDV Field Identifier: ‘W2-EE-COUNTRY’ (seq 2680)
188-198	Wages, Tips and other compensation	Derived from IDFDV Field Identifier: ‘W2-FIT-WAGE’ (seq 3000)
199-209	Federal Income Tax Withheld	Derived from IDFDV Field Identifier: ‘W2-FIT-TAX’ (seq 3010)
210-220	Social Security Wages	Derived from IDFDV Field Identifier: ‘W2-SSN-WAGE’ (seq 3020)
221-231	Social Security Tax Withheld	Derived from IDFDV Field Identifier: ‘W2-SSN-TAX’ (seq 3030)
232-242	Medicare Wages & Tips	Derived from IDFDV Field Identifier: ‘W2-MEDI-WAGE’ (seq 3040)
243-253	Medicare Tax Withheld	Derived from IDFDV Field Identifier: ‘W2-MEDI-TAX’ (seq 3050)
254-264	Social Security Tips	Derived from IDFDV Field Identifier: ‘W2-SSN-TIP’ (seq 3060)
265-275	Advanced Earned Income Credit	Derived from IDFDV Field Identifier: ‘W2-EIC’ (seq 3080)
276-286	Dependent Care Benefits	Derived from IDFDV Field Identifier: ‘W2-DEP-CARE’ (seq 3090)
287-297	Deferred Compensation contribution to Section 401(k)	Derived from IDFDV Field Identifier: ‘W2-CODE-D’ (seq 4030)
298-308	Deferred Compensation contribution to Section 403(b)	Derived from IDFDV Field Identifier: ‘W2-CODE-E’ (seq 4040)
309-319	Deferred Compensation contribution to Section 408(k)(6)	Derived from IDFDV Field Identifier: ‘W2-CODE-F’ (seq 4050)
320-330	Deferred Compensation contribution to Section 457(b)	Derived from IDFDV Field Identifier: ‘W2-CODE-G’ (seq 4060)
331-341	Deferred Compensation contribution to Section 501(c)(18)(D)	Derived from IDFDV Field Identifier: ‘W2-CODE-H’ (seq 4070)
342-352	Military Employee’s Basic Quarters and Combat Pay	Derived from IDFDV Field Identifier: ‘W2-CODE-Q’ (seq 4140)
353-363	Non-qualified Plan section 457	Derived from IDFDV Field Identifier: ‘W2-NQUAL-457’ (seq 3102)
364-374	Employer Contribution to a Health Savings Account	Derived from IDFDV Field Identifier: ‘W2-CODE-W’ (seq 4190)
375-385	Non-qualified Plan Not section 457	Derived from IDFDV Field Identifier: ‘W2-NQUAL-N457’ (seq 3104)
386-407	Blank
408-418	Employer cost of premiums for Group Term Life insurance over $50000	Derived from IDFDV Field Identifier: ‘W2-CODE-C’ (seq 4020)
419-429	Income from Non-statutory Stock Options	Derived from IDFDV Field Identifier: ‘W2-CODE-V’ (seq 4180)
430-485	Blank
486	Statutory Employee Indicator	Derived from IDFDV Field Identifier: ‘W2-STAT-EE’ (seq 6000) If the amount is non zero, then ‘1’ is entered, otherwise ‘0’ is entered
487	Blank
488	Retirement Plan Indicator	Derived from IDFDV Field Identifier: ‘W2-RETIRE-PLAN’ (seq 6020) If the amount is non zero, then ‘1’ is entered, otherwise ‘0’ is entered
489	Third-Party Sick Pay Indicator	Derived from IDFDV Field Identifier: ‘W2-3PARTY-SICK’ (seq 6060) If the amount is non zero, then ‘1’ is entered, otherwise ‘0’ is entered
490-512	Blank

Record Name: Code RS - State Record#

Note:All record locations designated by “M” are read by the Minnesota Department of Economic Security.

Column	Description	Source
1-2 M	Record Identifier	Constant "RS"
3-4 M	State code, appropriate FIPS postal numeric code	Derived from the State being reported e.g. Minnesota is code "27"
5-9	Blank
10-18 M	Social Security Number	Derived from IDFDV Field Identifier: ‘W2-EE-SSN’ If an invalid SSN is encountered, this field is entered with zeroes
19-33 M	Employee First Name	Derived from IDFDV Field Identifier: ‘W2-EE-FIRST-NAME’

34-48 M|Employee Middle Name or Initial|Derived from IDFDV Field Identifier: ‘W2-EE-MIDDLE’

49-68 M	Employee Last Name	Derived from IDFDV Field Identifier: ‘W2-EE-LAST-NAME’
69-72	Employee Suffix	Derived from IDFDV Field Identifier: ‘W2-EE-SUFFIX’
73-94	Employee Location Address	Derived from IDFDV Field Identifier: ‘W2-EE-LOCN-ADDR’
95-116	Employee Delivery Address	Derived from IDFDV Field Identifier: ‘W2-EE-DELIV-ADDR’
117-138	Employee City	Derived from IDFDV Field Identifier: ‘W2-EE-CITY’
139-140	Employee State Abbreviation	Derived from IDFDV Field Identifier: ‘W2-EE-STATE’
141-145	Employee ZIP Code	Derived from IDFDV Field Identifier: ‘W2-EE-ZIP’
146-149	Employee ZIP Code Extension	Derived from IDFDV Field Identifier: ‘W2-EE-ZIP-EXT’
150-154	Blank
155-177	Employee Foreign State/Province	Derived from IDFDV Field Identifier: ‘W2-EE-F-STATE’
178-192	Employee Foreign Postal Code	Derived from IDFDV Field Identifier: ‘W2-EE-F-POSTAL’
193-194	Employee Country Code	Derived from IDFDV Field Identifier: ‘W2-EE-COUNTRY’
195-247	Not required by Minnesota Blank
248-267 M	MN State Tax ID Number	Derived from IDFDV Field Identifier: ‘W2-STATE-REGIST’ for the reporting state
268-273	Blank
274-275	State code, appropriate FIPS postal numeric code	Derived from the State being reported e.g. Minnesota is code "27"
276-286	State Taxable Wages	Derived from IDFDV Field Identifier: ‘W2-STATE-WAGE-HOME’ and ‘W2-STATE-WAGE-WORK’
287-297	State Income Tax Withheld	Derived from IDFDV Field Identifier: ‘W2-STATE-TAX-HOME’ and ‘W2-STATE-TAX-WORK’
298-512	Blank

Record Name: Code RT - Total Record#

Column	Description	Source
1-2	Record Identifier	Constant "RT"
3-9	Number of RS Records	Total number of code "RW" records reported since last code "RE" record
10-24	Wages, Tips and Other Compensation	Derived from IDFDV Field Identifier: ‘W2-FIT-WAGE’, total of all code "RW" records since last "RE" record
25-39	Federal Income Tax Withheld	Derived from IDFDV Field Identifier: ‘W2-FIT-TAX’, total of all code "RW" records since last "RE" record
40-54	Social Security Wages	Derived from IDFDV Field Identifier: ‘W2-SSN-WAGE’, total of all code "RW" records since last "RE" record
55-69	Social Security Tax Withheld	Derived from IDFDV Field Identifier: ‘W2-SSN-TAX’, total of all code "RW" records since last "RE" record
70-84	Medicare Wages and Tips	Derived from IDFDV Field Identifier: ‘W2-MEDI-WAGE’, total of all code "RW" records since last "RE" record
85-99	Medicare Tax Withheld	Derived from IDFDV Field Identifier: ‘W2-MEDI-TAX’, total of all code "RW" records since last "RE" record
100-114	Social Security Tips	Derived from IDFDV Field Identifier: ‘W2-SSN-TIP’, total of all code "RW" records since last "RE" record
115-129	Advanced Earned Income Credit	Derived from IDFDV Field Identifier: ‘W2-EIC’, total of all code "RW" records since last "RE" record
130-144	Dependent Care Benefits	Derived from IDFDV Field Identifier: ‘W2-DEP-CARE’, total of all code "RW" records since last "RE" record
145-159	Deferred Compensation Contributions to Section 401(k)	Derived from IDFDV Field Identifier: ‘W2-CODE-D’, total of all code "RW" records since last "RE" record
160-174	Deferred Compensation Contributions to Section 403(b)	Derived from IDFDV Field Identifier: ‘W2-CODE-E’, total of all code "RW" records since last "RE" record
175-189	Deferred Compensation Contributions to Section 408(k)(6)	Derived from IDFDV Field Identifier: ‘W2-CODE-F’, total of all code "RW" records since last "RE" record
190-204	Deferred Compensation Contributions to Section 457(b)	Derived from IDFDV Field Identifier: ‘W2-CODE-G’, total of all code "RW" records since last "RE" record
205-219	Deferred Compensation Contributions to Section 501(c)(18)(D)	Derived from IDFDV Field Identifier: ‘W2-CODE-H’, total of all code "RW" records since last "RE" record
220-234	Military Employee’s Basic Quarters and Combat Pay	Derived from IDFDV Field Identifier: ‘W2-CODE-Q’, total of all code ‘RW’ records since last ‘RE’ record
235-249	Non-Qualified Plan Section 457	Derived from IDFDV Field Identifier: ‘W2-NQUAL-457’, total of all code "RW" records since last "RE" record
250-264	Employer Contribution to a Health Savings Account	Derived from IDFDV Field Identifier: ‘W2-CODE-W’, total of all code ‘RW’ records since last ‘RE’ record
265-279	Non-Qualified Plan Not Section 457	Derived from IDFDV Field Identifier: ‘W2-NQUAL-N457’, total of all code "RW" records since last "RE" record
280-309	Blank
310-324	Employer Cost of Premiums for Group Term Life Insurance over $50000	Derived from IDFDV Field Identifier: ‘W2-CODE-C’, total of all code "RW" records since last "RE" record
325-339	Income Tax Withheld by Third-Party Payer	Derived from IDFDV Field Identifier: ‘SUB-3RD-PARTY-TAX’, total of all code "RW" records since last "RE" record
340-354	Income from Non-statutory Stock options	Derived from IDFDV Field Identifier: ‘W2-CODE-V’, total of all code "RW" records since last "RE" record
355-512	Blank

Record Name: Code RV – State Total Record (optional for 2009)#

Column	Description	Source
1-2	Record Identifier	Constant "RV"
3-29	Not used by Department of Revenue
30-36	Number of RS Records since the last RE record regardless of state code Total number of code "RS" records on file
37-72	Not used by Department of Revenue
73-87	State Taxable Wages Total of all RS records since the last RE record regardless of the state code
88-102	State Income Tax Withheld Total of all RS records since the last RE record regardless of the state code
103-133	Not used by Department of Revenue
134-512	Blank

Record Name: Code RF - Final Record#

Column	Description	Source
1-2	Record Identifier	Constant "RF"
3-7	Blank
8-16	Number of RS Records Total number of code "RS" records on file
17-512	Blank

Quarterly UI Wage Reporting - EFW2 Format #

RPYEU must be run and the following selected to generate Annual W2 State file information for State of Minnesota

Form Code	HL$US-W2-2009
Federal Regist Number	Enter the Federal Registration Number
Period Type	Enter ‘Quarter’
Period End Date	Enter the Quarter Ending Date
As of Date	This date is used to retrieve employee information such as Name and address etc
Sort by Level	Must enter ‘DEPT SUI ER Number’ for Minnesota
Provide Sort Level Totals	This is optional, if yes, the total is generated by ‘DEPT SUI ER Number’
Combine Employment Type	Must be ‘Yes’ because Code RE record is not reported by ‘Employment Type’
Media Format	Select ‘State SUI File Format’ for Minnesota Quarterly MDES EFW2 File
Select State	Must be ‘Minnesota, USA’

Please enter other prompts accordingly.

• RRPYEU will generate the Minnesota State Quarterly EFW2 File Format according to the State Specification

Record Name: Code RS - State Record#

NOTE: All record locations designated by “MN” are read by the Minnesota Department of Economic Security.

Column	Description	Source
1-2 MN	Record Identifier	Constant "RS"
3-4 MN	State code, appropriate FIPS postal numeric code	Derived from the State being reported e.g. Minnesota is code "27"
5-9	Blank
10-18 MN	Social Security Number	Derived from IDFDV Field Identifier: ‘W2-EE-SSN’ If an invalid SSN is encountered, this field is entered with zeroes
19-33 MN	Employee First Name	Derived from IDFDV Field Identifier: ‘W2-EE-FIRST-NAME’
34-48 MN	Employee Middle Name or Initial	Derived from IDFDV Field Identifier: ‘W2-EE-MIDDLE’
49-68 MN	Employee Last Name	Derived from IDFDV Field Identifier: ‘W2-EE-LAST-NAME’
69-72	Employee Suffix	Derived from IDFDV Field Identifier: ‘W2-EE-SUFFIX’
73-94	Employee Location Address	Derived from IDFDV Field Identifier: ‘W2-EE-LOCN-ADDR’
95-116	Employee Delivery Address	Derived from IDFDV Field Identifier: ‘W2-EE-DELIV-ADDR’
117-138	Employee City	Derived from IDFDV Field Identifier: ‘W2-EE-CITY’
139-140	Employee State Abbreviation	Derived from IDFDV Field Identifier: ‘W2-EE-STATE’
141-145	Employee ZIP Code	Derived from IDFDV Field Identifier: ‘W2-EE-ZIP’
146-149	Employee ZIP Code Extension	Derived from IDFDV Field Identifier: ‘W2-EE-ZIP-EXT’
150-154	Blank
155-177	Employee Foreign State/Province	Derived from IDFDV Field Identifier: ‘W2-EE-F-STATE’
178-192	Employee Foreign Postal Code	Derived from IDFDV Field Identifier: ‘W2-EE-F-POSTAL’
193-194	Employee Country Code	Derived from IDFDV Field Identifier: ‘W2-EE-COUNTRY’
195-196	Optional Code Blank
197-202 MN	Reporting Period MMCCYY	From user specified Period End Date converted to MMCCYY for the quarter e.g. Period End Date = ‘31-Mar-2002’, then reporting period is ‘032002’
203-213 MN	State Quarterly Unemployment Insurance Total (gross) Wages	Derived from IDFDV Field Identifier: ‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’ Note that the IDFDV Identifier ‘W2-SUI-WAGE-ER’ is not used to report this field because the value of Identifier ‘W2-SUI-WAGE-ER’ may already been capped by Vertex during the US Tax calculation in UPCALC and therefore for employees who exceed the maximum wage base, this Identifier will contain no SUI Insurance wages. RPYEU will then be using the State Taxable wages from Identifier ‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’ that are related to the employee Home GEO and Work GEO code to report SUI Total Wages
214-224	State Quarterly Unemployment Insurance Taxable Wages	Derived from State Quarterly Unemployment Insurance Total Wages and the SUI Maximum wage base as defined by the state government Please see below for detail calculation
225-226	Number of Weeks Worked	From system derived number of Weeks Worked for the Reporting State The system reads all Pay Headers with pay category = ‘Regular Pay’ that are not reversed with Pay Issue Date falls within the user specified Quarter begin and end date If the Pay Header’s Work State or Home State is the same as the reporting state, then the Pay Header Tax Weeks is accumulated into this field ‘Number of Weeks Worked’
227-234	Date First Employed MMDDCCYY	From system derived latest Employment Hired Date
235-242	Date of Separation MMDDCCYY If this employee’s Probationary Code = ‘01’ from IEID User Field ‘MMREF PROBATIONARY’, then this field contains the employee’s termination date, otherwise enter zeros
243-247	Blank
248-259 MN	MN State Unemployment Insurance Account Number and MN Employer Unit Number	This field retrieved from IDDP screen UDF ‘SUI ER Number’ field according to employee’s prime assignment detail department that is effective as of the period end date If ‘DEPT SUI ER Number’ = 7977999-004, then ‘-’ will be replaced with zeroes If ‘DEPT SUI ER Number’ is not set up for a department, then the SUI ER Number from IDGV is used
260-260 MN	Month-1 Employment Enter ‘1’ if employee covered by UI worked or receive pay for the pay period including the 12th day of the first reporting month, else enter ‘0’
261-261 MN	Month-2 Employment Enter ‘1’ if employee covered by UI worked or receive pay for the pay period including the 12th day of the second reporting month, else enter ‘0’
262-262 MN	Month-3 Employment. Enter ‘1’ if employee covered by UI worked or receive pay for the pay period including the 12th day of the third reporting month, else enter ‘0’
263-273	Blank
274-275	State code, appropriate FIPS postal numeric code	Derived from the State being reported e.g. Minnesota is code "27"
276-286	State Taxable Wages	Derived from IDFDV Field Identifier: ‘W2-STATE-WAGE-HOME’ and ‘W2-STATE-WAGE-WORK’
287-297	State Income Tax Withheld	Derived from IDFDV Field Identifier: ‘W2-STATE-TAX-HOME’ and ‘W2-STATE-TAX-WORK’
298-337	Blank
338-340 MN	Hours Worked	Derived from IDFDV Field Identifier: ‘W2-SUI-HRS-WRK’
341 MN	Officer Code	Derived from IEID UDF ‘MMREF Officer Code’ if exists, otherwise blank
342-511	Blank
512-512 MN	Constant ‘X’ recommended for Minnesota process only

Calculate State SUI Taxable Wages, Excess Wages#

• All wages paid to an employee up to the SUI Wage Base Amount are taxable for SUI purpose
• When an employee’s State Taxable earnings exceed the SUI Wage Base for a calendar year, then the exceeded portion of the earnings are considered as SUI Excess Wages and are not taxable for SUI purpose

Some states require to report the following 3 items:

1. State Quarterly Unemployment Insurance Total Wages
   • This is the State Gross wages paid to employee for the quarter less 125 plan and/or 401 exemptions
   • This Total Wages are retrieved from IDFDV Identifier ‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’
   • Note that the IDFDV Identifier ‘W2-SUI-WAGE-ER’ is not used to report this field because the value of Identifier ‘W2-SUI-WAGE-ER’ may already been capped by Vertex during the US Tax calculation in UPCALC and therefore for employees who exceed the maximum wage base, ‘W2-SUI-WAGE-ER’ will contain no SUI Insurance wages. RPYEU would then be using the State Taxable wages from Identifier ‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’ that are related to the employee Home GEO and Work GEO code to derive the SUI Total Wages
2. SUI Excess Wages
   • This is the SUI Total wages paid to employee in this quarter that are in excess of the SUI Wage Base
     e.g.
     Employee SUI Total Wages for the quarter: $8500
     Maximum SUI Wage Base: $7000
     Therefore, SUI Excess Wages: $1500
3. State Quarterly Unemployment Insurance Taxable Wages
   • This is the SUI Total wages that does not exceed the SUI Wage Base Amount for the calendar year
     e.g.
     Employee SUI Total Wages for the quarter: $8500
     Maximum SUI Wage Base: $7000
     SUI Excess Wages: $1500
     
     SUI Excess Wages = Employee SUI Total Wages – SUI Excess Wages
     SUI Excess Wages = $8500 – $1500 = $7000

Example – SUI Taxable Wages, SUI Excess Wages Calculation#

Quarter 1	Person Code: 1000	Person Code: 1001	Total this Quarter for all Employees
Total Wages for the Quarter	$9000	$3000	$12000
SUI Excess of Wage Base (Year 2000 Wage Base $7000)	YTD Wages – Wage Base = $9000 – $7000 up to max of current quarter Wages = $2000	YTD Wages – Wage Base = $3000 – $7000 up to max of current quarter Wages = $0	$2000
SUI Taxable Wages	Total Wages – Excess Wage = $9000 - $2000 = $7000	Total Wages – Excess Wage = $3000 - $0 = $3000	$10000
Quarter 2	Person Code: 1000	Person Code: 1001	Total this Quarter for all Employees
Total Wages for the Quarter	$9000	$3000	$12000
SUI Excess of Wage Base (Year 2000 Wage Base $7000)	YTD Wages – Wage Base = $18000 – $7000 up to max of current quarter Wages = $9000	YTD Wages – Wage Base = $6000 – $7000 up to max of current quarter wages $0	$9000
SUI Taxable Wages	Total Wages – Excess Wage = $9000 - $9000 = $0	Total Wages – Excess Wage = $3000 - $0 = $3000	$3000
Quarter 3	Person Code: 1000	Person Code: 1001	Total this Quarter for all Employees
Total Wages for the Quarter	$9000	$3000	$12000
SUI Excess of Wage Base (Year 2000 Wage Base $7000)	YTD Wages – Wage Base = $27000 – $7000 up to max of current quarter Wages = $9000	YTD Wages – Wage Base = $9000 – $7000 up to max of current quarter Wages = $2000	$11000
SUI Taxable Wages	Total Wages – Excess Wage = $9000 - $9000 = $0	Total Wages – Excess Wage = $3000 - $2000\= $1000	$1000
Quarter 4	Person Code: 1000	Person Code: 1001	Total this Quarter for all Employees
Total Wages for the Quarter	$9000	$3000	$12000
SUI Excess of Wage Base (Year 2000 Wage Base $7000)	YTD Wages – Wage Base = $36000 – $7000 up to max of current quarter Wages = $9000	YTD Wages – Wage Base = $12000 – $7000 up to max of current quarter Wages = $3000	$12000
SUI Taxable Wages	Total Wages – Excess Wage = $9000 - $9000 = $0	Total Wages – Excess Wage = $3000 - $3000 = $0	$0

Month1, Month2, Month3 Employment Processing#

The State of Minnesota requires the reporting of the Month1, Month2, Month3 Employment for the employer.

Each Month requires the reporting of the total number of employees, full time and part time, who worked during or received pay subject to UI wages for the payroll period that includes the 12th day of the first month of the reporting period

The following logic is used to retrieve each Month’s Employment information:

• From the user-specified Quarter Ending date, determine the First Month Date that includes the 12th of the month
  e.g. Quarter Ending Date Mar-31-2002, then the First Month Date is Jan-12-2002
• Determine the Payroll Period that the First Month Date ‘Jan-12-2002’ falls within the Period Start and End date
  e.g. For Jan-12-2002, it falls into Period 200202 with Period Start date Dec-30-2001 and End date Jan-13-2002
• For each employee, read Pay Headers for the First Month Period 200202 that are with Pay Stage = ‘70’ or ‘80’
• With each Pay Header that qualifies, retrieve the amount according to IDFDV ‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’ set up to see if the employee has wages that are subject to UI
• As long as an employee has one pay header that qualifies and has UI wages, the employee is counted for that Month of Employment
• The above logic is repeated for the Second Month and Third Month of the reporting quarter

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Notes#

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