# Upper Pay Bases

All pay base accumulators are in the 6000 range. Regular ones are in the range 6001 – 6042. There may also be "upper pay base" accumulators defined with values above 6042. Upper Pay Bases are needed where wage accumulations are based on a given State of residence and a single employee may need values for multiple states. The basic need for upper pay bases is in W-2 and other tax reporting for employees who have moved during the year and need to report wages for multiple states of residence.

Each Upper Pay Base is tied to one of the regular pay bases. The regular pay bases in those cases are referred to as "Lower Pay Bases." The following regular Lower Pay Bases are used:

**6004** (Pay Base 4) – SIT; State Income Tax Wages

**6005** (Pay Base 5) – CIT; City or Local Income Tax Wages

**6012** (Pay Base12) – SUI; State Unemployment Insurance Wages

**6013** (Pay Base 13) – SDI; State Disability Insurance Wages

**6013** (Pay Base 10) –WORK; Workers' Comp Wages

Each Lower Pay Base may have multiple associated Upper Pay Bases. In that case the Lower Pay Base value will equal the sum of the Upper Pay Bases.

Valid ranges for each type of Upper Pay Base are these:

6101 – 6199 SIT

6201 – 6299CIT

6301 – 6399SUI

6401 – 6499SDI

6501 – 6599WORK

6601 – 6999Other Types – to be defined

** Note:** For each type (SIT, CIT, etc.) there may NOT be more than one CDH assignment active for an employee in a given pay period.

**Miscellaneous Codes**

The mechanism for creating upper pay bases and for making the association between Upper and Lower pay bases is through the Miscellaneous Codes on Deduction and Contribution definitions.

Misc Code 1 must hold the corresponding abbreviation: SIT, CIT, WORK, SUI or SDI.

Misc Code 2 must hold the two-letter state abbreviation and the two-digit state postal code (For example, CA06 are the correct codes for California.)

Misc Code 3 is used for CIT only. Similar to Misc Code 2, enter a combination 2-letter and 2-digit code. The 2-letter code is an arbitrary (user-defined) code for city or locality and the 2 digits are user-defined and must be unique for the CIT category.

In each case, the Upper Pay Base is identified by Misc Code 1 plus the relevant 2-digit code from Misc Code 2 or Misc Code 3.

California examples:

MISC-CD(1) MISC-CD(2) MISC-CD(3) Upper Pay Base

SIT CA06 6106

CIT CA06 RB13 6213

SUI CA06 6306

SDI CA06 6406

WORK CA06 6506

**Descriptions**

Descriptions used in the PYUPEA screen for Upper Pay Bases will follow this form:

Upper Pay Base 106, CA SIT

Upper Pay Base 213, CA CIT, Red Bluff LT

Upper Pay Base 306, CA SUI

Upper Pay Base 406, CA SDI

Upper Pay Base 506, CA WORK

In each case, use Misc Cd1 for SIT, CIT, etc. and Misc Cd2 for the State Code ("CA" in these examples) and for CIT, add to the end the CDH Title from py_cdh_mstr ("Red Bluff LT" in the example).