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This page contains information for Commonwealth of 质量achusetts departments’ payroll teams on 所有 aspects of state payroll, 税务信息, 劳动力成本管理.
This page contains information for Commonwealth of 质量achusetts departments’ payroll teams on 所有 aspects of state payroll, 税务信息, 劳动力成本管理.
Tax brackets and supplemental wage rate for Tax Year 2024 are included in this memo.
查看PDFThis memo provides departments with instructions and important processing dates for year-end tax reporting and payroll processing. 此信息应与您部门的相关人员共享.
查看PDFThis memo explains the MEPSL program and provides payroll instructions for how Commonwealth payroll staff are to enter pay for eligible employees.
视图的备忘录人工成本管理 (LCM) is the Commonwealth's labor distribution and cost 所有ocation system and acts as the accounting source of 所有 payroll related MMARS financial information.
浏览中环内联网The Commonwealth of 质量achusetts 403(b) Elective Savings Plan operates under section 403(b) of the Internal Revenue Code. 参与是自愿的.
Only departments with an educational mission may offer Plan participation to employees. 这些包括:
这些部门的所有员工都有资格参加该计划, except that student employees whose employment is incidental to their education are not eligible.
失业保险的评估方法, Universal Health Insurance 和 employer’s share of the 医疗保险 tax will be through the fringe benefit rate. The rate used to determine the employer’s share of these benefits is estimated at 1.34%(检查更新). 该费率适用于AA和CC目标代码下所支出的薪金. There is no change in the method used to calculate the employee’s share of 医疗保险 tax withholding.
All fringe benefit assessments determined by these rates will be charged to object code D09.
注:税款退回将被评估到产生薪金的帐户.
部门需要定期更新员工群体的薪酬. CTR将有助于要求提供大量的赔偿更新.
Departments are responsible for determining and/or verifying the 医疗保险 tax status of each of their employees, 并在HR/CMS中正确输入状态. This requires confirming whether an employee has a concurrent job and ensuring that both jobs have the same/correct 医疗保险 status in HR/CMS. Because HR/CMS security does not 所有ow for cross department view, errors sometimes occur.
协助各部门确保合规, report HMTAX010 所有ows departmemts to view any inconsistent 医疗保险 tax status for any concurrent job from any department.
Implementation instructions and related documents regarding pay and other benefits for state employees c所有ed up for active military duty, 以及美国武装部队成员的税务信息, 可在以下连结下载:
收据凭证 are recoupments or payments back to the Payroll System to correct employee earnings, 税务及其他结余. The completion of the Employee Balances (Form W-2 purposes) occurs when HR/CMS shows the confirmed Off Cycle activity in Paycheck Data. The completion of the MMARS (cash) Balances occurs when the valid MMARS PRRFC (Current Fiscal Year) or PRRFP (Prior Fiscal Year) documents are automatic所有y created by the Off Cycle activity.
If there are no accounting/distribution problems the PRRFC/PRRFP will be submitted. 然后，审计长bet356英国在线将最后确定相应的prrv.
看到 检查反转流程图 和 工资退款收据凭证(PRRV)工作援助 了解更多信息. [需要磁石或VPN连接].
新员工必须:
完成 形式圆满填写完减免证明
各部门须注意:
对于申请豁免的员工, 美国国税局要求雇员每年重新提交一份新的W-4表格. 截止日期是2月15日. 如果申请联邦和州豁免身份，国税局表格W-4就足够了. 它不需要提交给国税局或税务局(DOR)。. DOR requires certificate “M-4” to be filed when claiming exempt from state taxes only.
Report HTAX103 titled “RESET W-4 EXEMPT EMPLOYEES – REPORT/UPDATE REPORT” has been created to identify employees in your department that do not have an new Exemption entry for the current tax year. 该报告目前可通过Document Direct访问.
所有的表格都应在部门存档.
The 国税局 形式圆满填写完减免证明 has two conditions from which an employee can claim “exempt” from federal Withholdings (W-4 2021). 这两个条件都必须满足:
质量 DOR Circular M (2019) states any employee with an annual salary less than $8,000.bet356官网首页不应该被扣缴税款.
在人力资源/CMS中建立“豁免”, use the “Maintain Taxable Gross” radial button and enter $0 for Additional Withholdings.
The 质量achusetts Department of Revenue 所有ows employees to receive the first $2,000.00 in combined Retirement Deductions and 医疗保险 Tax to be excluded from 质量achusetts Taxable Gross Wages.
从新的日历年(1月)开始直到2000美元.达到00阈值, 雇员将有更少的马萨诸塞州应纳税总额扣除税款, 这样就减少了州税.
Employees will see a gradual increase in their 质量achusetts tax withholding (sometimes up to two pay periods) as they approach the $2,000.00阈值.
非现金汽车福利
Employees who receive non-cash car benefits or commute in vehicles provided by the Commonwealth may be required to add that value in their reportable wages.
非现金停车福利
Employers who provide employees with free parking valued in excess of the federal and state exclusion amounts are required to add any excess value as part of the employees’ gross income for tax reporting and withholding purposes.
合格运输福利计划
Employees who have enrolled in the Commonwealth’s 合格运输福利计划 may receive parking benefits via pretax payroll deductions up to any applicable federal and state exclusion amounts.
Unemployment Insurance (UI) and Universal Health Insurance (UHI) are employer related taxes created as an umbrella for those without health care coverage, 或者失业的人.
The Commonwealth of 质量achusetts, as the employer, pays these taxes, not the employee. 并不是所有的英联邦职位都符合资格. 以下工作类别免征失业保险及全民健康保险税:
因为豁免状态维持在雇员级别, 拥有多份工作的员工将获得所有工作的豁免.
Departments are required to maintain the exempt from UI / UHI tax fields in HR/CMS.
