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).