• A general summary of withholding taxes, including basis of tax, valid calculation methods of each pay type, reciprocity agreements between different taxing jurisdictions, and valid filing statuses.
• Compensation Taxability Reference Charts.
• Taxability status of employee contributions to retirement plans, cafeteria plans (IRS Section 125), dependent care, and flexible spending plans.
• Withholding tax calculation examples. These examples are based on a married employee with two children whose spouse is also employed, unless noted otherwise.
• Tax rate tables.
• General summaries of Social Security and Medicare (FICA) Federal Unemployment Insurance (FUTA), State Unemployment Insurance (SUI), and State Disability Insurance (SDI), including taxable wage base, employer and employee tax rates, and valid calculation methods for each pay type.
• General summaries of Railroad Retirement Taxes, including taxable wage base, employer and employee tax rates, and valid calculations for each pay type.
• Where applicable, general summaries of miscellaneous taxes levied by the taxing jurisdictions.
The following table lists the U.S. taxes detailed:
• Compensation Taxability Reference Charts.
• Taxability status of employee contributions to retirement plans, cafeteria plans (IRS Section 125), dependent care, and flexible spending plans.
• Withholding tax calculation examples. These examples are based on a married employee with two children whose spouse is also employed, unless noted otherwise.
• Tax rate tables.
• General summaries of Social Security and Medicare (FICA) Federal Unemployment Insurance (FUTA), State Unemployment Insurance (SUI), and State Disability Insurance (SDI), including taxable wage base, employer and employee tax rates, and valid calculation methods for each pay type.
• General summaries of Railroad Retirement Taxes, including taxable wage base, employer and employee tax rates, and valid calculations for each pay type.
• Where applicable, general summaries of miscellaneous taxes levied by the taxing jurisdictions.
The following table lists the U.S. taxes detailed:
