Chapter 18 Setting up Deductions by Job

Chapter 18
Setting Up Deductions by Job

overview

This chapter outlines scenarios and the process to withhold deductions at the job level. Deductions applied at the job level allow only that jobs gross to be used when calculating the amount to be withheld.

Deductions may be withheld at the job level with certain deduction types. The deduction types that may be used with this option are as follows:

ANSERS/ANSTRS
CITY
MEDFIC
PUMF
PUSERS/PUSTRS
SERS/STRS

The USPSDAT/DEDNAM Job Level fields allows deductions to be setup to be withheld at the job level. When the USPSDAT/DEDNAM Job Level field is set to a Y, the Job field appears on the USPSCN/DEDSCN and allows a job number to be specified.

USPSDAT/DEDNAM

USPSCN/DEDSCN

18.1 Retirement Scenarios

Example 1

Employee has four jobs as follows:

Principal - board pays a portion of the employees STRS retirement pickup for this job only. The gross is to be inflated (fringe benefit/extra comp.) as well.
Teacher - employee pays STRS retirement 10%, no fringe benefit.
Coach - employee pays STRS retirement 10%, no fringe benefit.
Sub bus driver - employee pays SERS retirement 10%, no fringe benefit.

Job 01 may be setup in USPSCN/DEDSCN so that only Job 01's gross will be treated as a fringe benefit and have board paid pickup.

The USPSDAT/DEDNAM Job Level flag will need to be set to a Y on the 450, 591, and 691 records.
Add a 450 USPSCN/DEDSCN record and enter a 1 in the Job field.

Add a 591 USPSCN/DEDSCN record and enter a 1 in the Job field.

Add a 691 USPSCN/DEDSCN record and enter a 1 in the Job field.

Job 02 and 03 are to be withheld as 'standard' STRS retirement jobs. Leaving the Job fields blank on the deduction records will cause STRS to be withheld on any earnings paid to Job 02 and Job 03.
Add a 450 USPSCN/DEDSCN record and leave the Job field blank.

Add a 591 USPSCN/DEDSCN record and leave the Job field blank.

Job 04 will be setup in USPSCN/JOBSCN with an SERS (400) retirement code. This will cause any earnings paid to this job to be withheld as SERS. The SERS records may be setup in USPSCN/DEDSCN as usual, leaving the Job field blank.
Add a 400 USPSCN/DEDSCN record and leave the Job field blank.

Add a 590 USPSCN/DEDSCN record and leave the Job field blank.

______
| Find: ______Add: 000 Mask: ___ |
| SSN/ID Code Last name First name Conceal |
| ID: 111111111 Code: 590 Name: JOHN JONES |
| |
| Job: Type: Retirement (Annuity) Name: STATE EMPLOYEES RETIREMENT |
| |
| Percentage : 10.000 Start: 00/00/0000 |
| Error adjustment: ______Stop : 00/00/0000 |
| |
| User Defined Fields: |
| Amount 1: _____ Amount 2: _____ |
| Code 1: __ Code 2: __ Date: 00/00/0000 |
| Text: ______|
| |
| Accum MTD Totals QTD Totals FYTD Totals YTD Totals |
| Deduct total : 58.50 395.43 2945.38 3626.22 2945.38 |
| Retiree deduct: ______|
| |
| |
| DEDSCN - Deduction record data maintenance program |
| XX Top XX Find XX Lockmode |
| XX Help XX Add XX Set defaults |
| XX Exit XX Delete XX Switch |
| XX Next XX Modify |
|______|
Note
If another STRS job was added for this employee, provided STRS was to be withheld as in Jobs 02 and 03, no additional steps are necessary. The jobs gross would automaticaly be accumulated and calculated using the blank job number STRS records.

sample report

PAYRPT

<------PAY------>!<------DEDUCTIONS------>!<------
UNIT RATE TOTAL ! ABREV AMOUNT BD AMOUNT ! JB FND FUNC OBJ SPCC SUBJCT OPU IL JOB CHG AMT
ID: SAMPL0001 BLDDEP: 003101 CK DIST: STRS DAYS: 009 SERS DAYS: 000 NAME: Man, Sample
JOB: 01 PAY GROUP: 1 WORK DAYS: 09 ! FED 661.44 0.00 ! 01 001 2421 111 0000 000000 000 00 000 2,775.00
ELPRINC 9.000 300.625 2,705.63 ! OHIO 149.95 0.00 ! 02 001 1110 111 0000 000000 000 00 000 461.54
ELPRINC 0.000 0.000 69.37 ! HOLLY 34.48 0.00 ! 03 001 4535 113 0000 000000 000 00 000 101.35
! SERS 0.00 15.40 ! 04 001 2829 141 0000 000000 000 00 000 110.00
JOB: 02 PAY GROUP: 2 WORK DAYS: 00 ! STRS 0.00 400.16 !
Teach 0.000 0.000 461.54 ! STRS 0.00 78.80 !
! SERSANPK 11.00 0.00 !
JOB: 03 PAY GROUP: 9 WORK DAYS: 00 ! STRSANPK 56.29 0.00 !
MSFoot 0.000 0.000 101.35 ! STRSANPK 194.25 0.00 !
! STRS PU 0.00 83.25 !
! !
JOB: 04 PAY GROUP: 8 WORK DAYS: 00 ! !
Sub drvr 5.000 22.000 110.00 ! !
______! ______! ______
*TOT GROSS* 3,447.89 ! *TOTAL 1,107.41 ! *TOTAL CHARGED* 3,447.89
*NET 2,340.48 *ADJ GROSS* 3.186.35 ! *TOTANN* 261.54 !

18.2 Muncipality Scenarios

Example 1

Employee is employed as a substitute teacher and works at various buildings throughout the district. Each building is located within a different city:

Substitute at Elementary, City A
Substitute at Middle School, City B
Substitute at High School, City C

The USPSDAT/DEDNAM Job Level flag will need to be set to a Y on City A, City B, City C tax records.
Add a City A USPSCN/DEDSCN record and enter a 1 in the Job field.

Add a City B USPSCN/DEDSCN record and enter a 2 in the Job field.

Add a City C USPSCN/DEDSCN record and enter a 3 in the Job field.

Example 2

Employee has a primary job (01) and a supplemental job (02). The high school building is located within the Sample city limits. Therefore, Sample city tax needs to be withheld on the supplemental job (02). No city tax needs to be withheld on the employees primary job.

Junior High music teacher
Director of High School play

The USPSDAT/DEDNAM Job Level flag will need to be set to a Y on the SampleCity tax record.
Add a Sample City USPSCN/DEDSCN record and enter a 2 in the Job field.

Only the wages paid on the supplemental job will be taxed by SampleCity.

Example 3

Employee resides in a city, City A, in which city tax needs to be withheld on all wages. The middle school is located within the city limits of City B. City B requires city tax be withheld for that city as well.

Cafeteria, High school
Librarian aid, Middle school

The following city deduction record represents the city tax for the employees residence. Notice this deduction record has a blank Job number. This will cause the city tax to be withheld on wages earned from both jobs.

The USPSDAT/DEDNAM Job Level flag will need to be set to a Y on the City A and City B tax records.
Add a City B USPSCN/DEDSCN record and enter a 2 in the Job field. This will allow only the wages from Job 2 to be taxed by City B.

Add a City A USPSCN/DEDSCN City tax record and leave the Job field blank. This allows all wages from all jobs to be taxed by this city.

Example 4

Employee resides in a city, City A, that has a reciprocal agreement with City B. Therefore, the wages earned while working in City B need to be taxed for the difference in the tax rates for City A. City B has a .75% tax rate and City A has a tax rate of 1.0%.

Cafeteria, High school, City A
Librarian aid, Middle school, City B

The USPSDAT/DEDNAM Job Level flag will need to be set to a Y on the City A and City B tax records.
Add a City B USPSCN/DEDSCN record and enter a 2 in the Job field.

Add a City A USPSCN/DEDSCN record and enter 2 in the Job field. The rate on this record will be .25% (the difference between City B and City A tax rates).

Add a City A USPSCN/DEDSCN record and enter the full rate of 1.0%, leaving the Job field blank.

Using this setup, only the wages paid to Job 1 will be taxed at the 1.0% rate for City A. Wages paid to Job 2 will be taxed at 0.75% for City B and 0.25% for City A.

sample report

PAYRPT

<------PAY------>!<------DEDUCTIONS------>!<------
UNIT RATE TOTAL ! ABREV AMOUNT BD AMOUNT ! JB FND FUNC OBJ SPCC SUBJCT OPU IL JOB CHG AMT
ID: 555555555 BLDDEP: 009109 CK DIST: STRS DAYS: 000 SERS DAYS: 000 NAME: BUNNY, BUGS E.
JOB: 01 PAY GROUP: 8 WORK DAYS: 00 ! FED 97.45 0.00 ! 01 006 3120 560 0000 000000 006 00 000 769.23
CAFE 0.000 0.000 769.23 ! OHIO 41.61 0.00 ! 02 001 2222 141 0000 000000 000 00 000 639.38
! CITY A 7.69 0.00 !
JOB: 02 PAY GROUP: 6 WORK DAYS: 00 ! CITY B 1.60 0.00 !
library 0.000 0.000 639.38 ! CITY C 4.80 0.00 !
! SERS 0.00 197.21 !
! SERSANPK 140.86 0.00 !
______! ______! ______
*TOT GROSS* 1,408.61 ! *TOTAL* 294.01 ! *TOTAL CHARGED* 1,408.61
*NET* 1,114.60 *ADJ GROSS* 1,267.75 ! *TOTANN* 140.86 !

18.3 Medicare Scenarios

Example 1

Employee is retiring from primary job. The employee negotiated deferring a portion of the severance payment on the primary job and the severance payment would have board paid Medicare pickup. The employee is then rehired by the district.

Superintendent
Superintendent, rehired

The USPSDAT/DEDNAM Job Level flag will need to be set to a Y on the 692 and 694 Medicare records.
Add a 692 USPSCN/DEDSCN record leaving the Job field blank with both the employee and board share amounts.

Add a 692 USPSCN/DEDSCN record and enter 1 in the Job field and the board share amount.

Add a 694 USPSCN/DEDSCN record and enter 1 in the Job field for the board share pickup on the severance payment.

miscellaneous notes