Table of Contents
- US W2 ANNUAL AND QUARTERLY PROCESSING - MINNESOTA
- What's New for Tax Year 2009
- Set Up
- IMUF – Define User Fields for IDGV
- IMUF – Define User Fields for IDDP
- IMUF – Define User Fields for IEID
- IDGV – Government Registration for the State
- IDGV – Government Registration for SUI
- IDDP – Define Departments
- IEID – Employee Identity Screen User Field
- IDFDV – Define Form Code
- State File Procedures
- Annual W2 Wage Reporting – EFW2 Format
- State Magnetic Media Reporting – EFW2 Format
- Record Name: Code RA - Transmitter Record
- Record Name: Code RE - Employer Record
- Record Name: Code RW – Employee Wage Record
- Record Name: Code RS - State Record
- Record Name: Code RT - Total Record
- Record Name: Code RV – State Total Record (optional for 2009)
- Record Name: Code RF - Final Record
- Quarterly UI Wage Reporting - EFW2 Format
- Record Name: Code RS - State Record
- Calculate State SUI Taxable Wages, Excess Wages
- Example – SUI Taxable Wages, SUI Excess Wages Calculation
- Month1, Month2, Month3 Employment Processing
- Notes
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’ |
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’ |
| 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’ |
- 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:
- 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
- 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
- This is the SUI Total wages paid to employee in this quarter that are in excess of the SUI Wage Base
- 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
- This is the SUI Total wages that does not exceed the SUI Wage Base Amount for the calendar year
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