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This page contains information for Commonwealth of Massachusetts departments’ payroll teams on all aspects of state payroll, tax information, and labor cost management.
This page contains information for Commonwealth of Massachusetts departments’ payroll teams on all aspects of state payroll, tax information, and labor cost management.
Tax brackets and supplemental wage rate for Tax Year 2024 are included in this memo.
VIEW 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.
VIEW PDFThis memo explains the MEPSL program and provides payroll instructions for how Commonwealth payroll staff are to enter pay for eligible employees.
VIEW MEMOCore User Access to the Human Resources / Compensation Management System (HR/CMS)
VISIT HR/CMS部门管理和处理工资单的资源文档和链接
Labor Cost Management (LCM) is the Commonwealth's labor distribution and cost allocation system and acts as the accounting source of all payroll related MMARS financial information.
VISIT CTR INTRANETThe Commonwealth of Massachusetts 403(b) Elective Savings Plan operates under section 403(b) of the Internal Revenue Code. Participation is voluntary.
Only departments with an educational mission may offer Plan participation to employees. These include:
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 and the employer’s share of the Medicare 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% (check for updates). 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 Medicare 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 Medicare 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 Medicare status in HR/CMS. Because HR/CMS security does not allow for cross department view, errors sometimes occur.
协助各部门确保合规, report HMTAX010 allows departmemts to view any inconsistent Medicare tax status for any concurrent job from any department.
Implementation instructions and related documents regarding pay and other benefits for state employees called 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:
Receipt Vouchers are recoupments or payments back to the Payroll System to correct employee earnings, tax and other balances. 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 automatically 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.
See the Check Reversal Flowchart and the 工资退款收据凭证(PRRV)工作援助 for additional information. [MAGNet or VPN access required].
New hires must:
Sign the Form SSA-1945 Statement
Complete the Form W-4
Departments are reminded to:
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. The deadline is February 15. 如果申请联邦和州豁免身份，IRS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 IRS Form W-4 has two conditions from which an employee can claim “exempt” from federal Withholdings (W-4 2021). Both conditions must be met:
Mass DOR Circular M (2019) states any employee with an annual salary less than $8,000.00 should not have taxes withheld.
To set-up as “Exempt” in HR/CMS, use the “Maintain Taxable Gross” radial button and enter $0 for Additional Withholdings.
The Massachusetts Department of Revenue allows employees to receive the first $2,000.00 in combined Retirement Deductions and Medicare Tax to be excluded from Massachusetts Taxable Gross Wages.
从新的日历年(1月)开始直到2000美元.00 threshold is met, 雇员将有更少的马萨诸塞州应纳税总额扣除税款, thus less state taxes taken.
Employees will see a gradual increase in their Massachusetts tax withholding (sometimes up to two pay periods) as they approach the $2,000.00 threshold.
Non-cash car benefit
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.
Non-cash parking benefit
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, or who are jobless.
The Commonwealth of Massachusetts, 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.
