NEW JERSEY STATE TAX CALCULATION#

New Jersey State Tax Calculation#

On IPUTR, there is a list of applicable taxes to be calculated for State of New Jersey:

34-000-0000-SIT-000	New Jersey State Tax
34-000-0000-SSP-000	New Jersey Supplemental Tax
34-000-0000-ER_SUTA-000	New Jersey State Unemployment Tax
34-000-0000-ER_SUTA_SC-048	NJ Work Force Development/Supplemental Work Force
34-000-0000-SDI-000	New Jersey SDI
34-000-0000-ER_SDI-001	New Jersey Employer SDI
34-000-0000-SUI-000	New Jersey SUI
34-000-0000-FLI-000	New Jersey Family Leave Insurance
34-000-0000-ER_POP-001	NJ Waterfront Payroll Tax - Employer (only select NJ Harbor employers)

If UPUTR is run with Newark Jurisdiction, then the following entry will exist:

34-000-878762-ER_POP-007

Newark Employer Payroll Tax

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NJ – IPRLU Set Up#

The Miscellaneous Tax parameters must be set up for the following Miscellaneous Identifiers

FILINGSTATUS	Mandatory 'S'-single, 'MJ'-married filing jointly, 'MS'-married filing separately, 'H'-head of household or 'QW'-qualified widow(er)
RATETABLE	Mandatory Enter the rate table: 'A','B','C','D', or 'E'
TOTALALLOWANCES	Optional Enter the total number of allowances

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NJ – ER SUTA, EE SUI#

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 and EE SUI rates by state:

1. IPUTR
   • The SUI Rate and Wage Base are supplied and will be used as default
   • This SUI Rate or Wage Base may be overridden if necessary
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.

The EE SUI rate provided by Symmetry includes the Unemployment Insurance rate and the Workforce Development Partnership (WF) / Supplemental Workforce (SWF) rate.

ER SUTA may be bypassed on IPUTR with ‘Do not Calculate’ or IPRLU ‘SUI ER Method’ = ‘Do not Calculate’, or IPRLU‘SUI EE Method’ = ‘Do not Calculate’

For SUI, the IPUTR SUI built-in rate and SUI wage base may by overridden by one of the options above. It is recommended that if the SUI rate is overridden, the SUI overridden wage base should also be entered. This is to ensure that with the overridden SUI rate, the SUI is able to stop at the proper maximum wage base with the new rate.

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NJ – ER SDI, EE SDI#

ER SDI and EE SDI Rates and Wage Bases are provided by the government and stored on IPUTR.

The Rates and Wage Base may be overridden on IPUTR for State of New Jersey

Specific overridden Rate and Wage Base may be entered on IDGV by ‘Reg Type’ = ‘US SDI Regist n’ and ‘Govt Rate Type’ = ‘US SDI ER Rate’ or ‘US SDI EE Rate’

SDI ER or SDI EE may be bypassed on IPUTR with ‘Do not Calculate’ at the State level, or on IPRLU ‘SDI ER Method’ = ‘Do not Calculate’, or IPRLU ‘SDI EE Method’ = ‘Do not Calculate’ at the Employee level.

The NJ SDI ER Rate can be varied by Employer, the SDI ER Rate MUST be entered on the ‘Override Tax Rate’ field, otherwise SDI ER will not be calculated.

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NJ – IPPC / PC Usages#

IPPC – Set up Pay Components by PC Usages

In order to calculate the following taxes, set up IPPC for these PC Usages:

Usage	Description
7420 State SUI	NJ-Newark PR Tax
7421 State SUI	NJ-Family Leave Insurance
7422 State SUI	NJ Waterfront Tax
7423 State SUI	NJ Work force Development
7424 State SUI	NJ Health Care Subsidy Fund

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NJ – Special Taxes#

IPUTR - Employer SUTA Surcharge Tax

1. NJ Work Force Development/Supplemental Work Force
   • By default, this tax will be calculated unless the IPUTR ‘Do Not Calculate’ toggle is checked or IPRLU ‘SUI ER Method’ = ‘Do not Calculate’
   • This tax will be stored into Pay Component with Usage 7423 – NJ Work force Development
2. New Jersey Family Leave Insurance
   • By default, this tax will be calculated unless the IPUTR ‘Do Not Calculate’ toggle is checked or IPRLU ‘SUI ER Method’ = ‘Do not Calculate’
   • This tax will be stored into Pay Component with Usage 7421 – NJ Family Leave Insurance
3. NJ Waterfront Payroll Tax - Employer (only select NJ Harbor employers)
   • By default, this tax will be calculated unless the ‘Do Not Calculate’ toggle is checked
   • This tax will be stored into Pay Component with Usage 7422 – NJ/NY Waterfront Tax
4. Newark Employer Payroll Tax
   • If the tax jurisdiction is for Newark, by default, this tax will be calculated unless the ‘Do Not Calculate’ toggle is checked
   • This tax will be stored into Pay Component with Usage 7420 – NJ-Newark PR Tax
5. New Jersey Health Care Subsidy Fund
   • The New Jersey Health Care Subsidy Fund is a tax which is withheld from employee wages as a percentage of the employee’s taxable earnings until a wage base has been reached. For 2010, the wage base is $29,700 and the rate is 0.00% (.0000). Therefore, NJ Health Care Fund will be zero since the rate is set to zero.

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NJ – Trial Calc Example#

Symmetry Set Up - NJ_01.jpg

Work GEO: 34-013-878762 Newark, NJ

IPRLU Miscellaneous Tab
NJ0001 - FILINGSTATUS = S
NJ0002 - RATETABLE = A

PC 8046 Res SIT Earn	= 2353.41
PC 8056 Res SSP Earn	= 1919.65
PC 6042 Res SIT	= 80.29
PC 6052 Res SIT Sup	= 129.59	NJ has no State Supplemental Rate CURRENTAGGREGATION Method is automatically used
PC 6701 SUI EE	= 4451.91 x IPUTR 34-000-0000-SUI-000 Rate .004250
	= 18.92
PC 6703 SUI ER Contr	= 4451.91 x IPUTR 34-000-0000-ER_SUTA-000 Overridden Rate 0.054
	= 240.40
PC 6721 SDI EE	= 4451.91 x IPUTR 34-000-0000-SDI-000 Rate 0.005
	= 22.26
PC 5321 NJ-Family Leave Insurance	= 4451.91 x IPUTR 34-000-0000-FLI-000 Rate 0.0012
	= 5.34
PC 5322 NJ/NY Waterfront Tax	= 4451.91 x IPUTR 34-000-0000-ER_POP-000 Rate .000198 (Check this rate)
	= 89.04
PC 5320 NJ-Newark PR Tax	= 4451.91 x IPUTR 34-000-878762-ER_POP-001 Rate .000100
	= 44.52
PC 5323 NJ-Workforce Development	= 4451.91 x IPUTR 34-000-0000-ER_SUTA_SC-048 Rate .001175
	= 5.23

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Notes#

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