FEDERAL TAXES  

Use this screen to set up Federal Tax information that is related to the Calendar Year (Payroll Year). You can establish multiple years. This screen supports calculations of FICA, Federal Income Tax Withholding, Federal Unemployment Tax, and Qualified Deferred 401(k) Plan deferrals and wage ceilings.

Load the existing tables when the system is initialized, and modify the tables whenever they become outdated, per Federal publications. Deltek will send Tax Tables updates when updates are available. These tables must be current before your first payroll of the new calendar (payroll) year. To modify information for a payroll year that already exists, highlight the applicable field and type in the new data. To add information for a payroll year that does not exist, select the New Line button on the toolbar and enter applicable information.

Table Window

Payroll Year

The Payroll Year is the calendar year to which the information applies. After selecting the New Line button on the toolbar, enter a year.

Social Security Limit

Enter the total amount of wages subject to the social security tax. The wages should be applicable to the year you are adding (for example, "87,000" for 2003).

Soc Sec Employer Percent

Enter the percent (of applicable wages) that the employer must pay as its part of the social security tax. The percentage should be applicable to the year you are adding (for example, "6.2" for 2003).

Soc Sec Employee Percent

Enter the percent (of applicable wages) that the employee must pay as part of the social security tax. The percentage should be applicable to the year you are adding (for example, "6.2" for 2003).

Medicare Limit

Enter the total amount of wages subject to the Medicare tax. At present, all wages are subject to Medicare tax.  Entering all nines will enable correct calculations.

Medicare Employer Percent

Enter the percent (of taxable wages) that the employer must pay as its part of the Medicare Tax. The percentage should be applicable to the year you are adding (for example, "1.45" for 2003).

Medicare Employee Percent

Enter the percent (of taxable wages) that the employee must pay as part of the Medicare Tax. The percentage should be applicable to the year you are adding (for example, "1.45" for 2003).

FUTA Limit

Enter the total amount of wages subject to the Federal Unemployment Tax (FUTA). The wages should be applicable to the year you are adding (for example, "7,000" for 2003).

FUTA Percent

Enter the percent (of applicable wages) that must be paid for the Federal Unemployment Tax (FUTA). The percentage should be applicable to the year you are adding (for example, ".8" for 2003).

Exemption Amount

Enter the exemption amount that applies to Federal Income Tax Withholding. The exemption amount should be applicable to the year you are adding (for example, "3,050" for 2003).

Supplemental Earnings Tax Percent

Enter the tax rate to be used for Federal Income Tax Withholding related to Supplemental (Bonus) wages. This percentage should be applicable to the year you are adding (for example, "27" for 2003).

Supplemental Tax Percent (Wages over $1,000,000)

Enter the tax rate to be used for Federal Income Tax Withholding related to Supplemental (Bonus) wages over $1,000,000 year-to-date.  This percentage should be applicable to the year you are adding (for example, "35" for 2005).

401(k) Deferral Limit

Enter the amount that can be deferred from wages as a result of employee's voluntary reduction (deferral) of wages related to Section 401(k) Qualified Deferred Compensation Plans. This deferral limit should be applicable to the year you are adding (for example, "12,000" for 2003).

401(k) Wage Limit

Enter the maximum amount that can be used as base wages for members of the "high" compensation group for purposes of 401(k) Actual Deferral Percentage (ADP) testing. This wage limit should be applicable to the year you are adding (for example, "200,000" for 2003).

Nonresident Alien Additional Amount

Enter the additional amount provided in Publication 15, Circular E. Costpoint adds this amount to the nonresident alien's wages when it calculates the income tax withholding for each payroll period. The amount is added only for this calculation. Costpoint determines the amount to be withheld by applying the appropriate values from the income tax withholding tables to the amount of wages paid plus the additional chart amount entered here.

This amount is not included in any box on the employee's Form W-2.  It does not increase the income tax liability of the employee, nor does it increase the Social Security, Medicare, or FUTA tax liability of the employer or the employee.

Note: For wages paid on or after January 1, 2006, employers are required to apply a new procedure in calculating the amount of federal income tax withholding on the wages of nonresident alien employees. For more information, see Notice 2005-76 on page 947 of Internal Revenue Bulletin 2005-46.

This procedure applies only to nonresident alien employees who have wages subject to income tax withholding. It does not apply to nonresident alien students from India and business apprentices from India.

Table Information 

Changes to this screen update the Federal Tax Information (PR_FED_TAX_INFO) table.