PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A TAX UPDATE NOTES - RELEASE 9.1 PeopleSoft Payroll for North America Tax Update 16-A includes updates to U.S. and Canadian tax tables, COBOL program changes, object changes, and redelivered SQRs for U.S. and Canadian payroll reporting. These tax update notes include: Instructions for updating your system’s tables and a summary of the table changes. Many of the U.S. tax table changes delivered in this tax update were also previously delivered in Patch 22184832, posted to My Oracle Support on 22 December 2015. All of the Canadian tax table changes delivered in this tax update were also previously delivered in Patch 21305376, posted to My Oracle Support on 17 December 2015. A list of COBOL program changes A summary of the SQRs delivered with this tax update An appendix listing the object changes delivered with this tax update For Release 9.1, the tax update package also includes the following documentation files: UPD924776_INSTALL.htm UPD924776_CODECHANGES.rtf “PeopleSoft Application Update Installation Instructions” PS Print Project Report for Release 9.1 Follow the instructions in the UPDxxxxxx_INSTALL.htm document to apply this tax update. Before applying Tax Update 16-A, you must apply all previous tax updates. With the exception of the U.S. and Canadian tax table changes previously posted in Patch Numbers 22184832 and 21305376 as indicated above, unless otherwise indicated by a specific posting date, patch numbers referenced in these tax update notes have not been posted to My Oracle Support. PEOPLESOFT PROPRIETARY AND CONFIDENTIAL T A X 1 6 A 910- N O T E S . D O C - 1 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 Copyright © 2016, Oracle and/or its affiliates. All rights reserved. This software and related documentation are provided under a license agreement containing restrictions on use and disclosure and are protected by intellectual property laws. Except as expressly permitted in your license agreement or allowed by law, you may not use, copy, reproduce, translate, broadcast, modify, license, transmit, distribute, exhibit, perform, publish, or display any part, in any form, or by any means. Reverse engineering, disassembly, or decompilation of this software, unless required by law for interoperability, is prohibited. The information contained herein is subject to change without notice and is not warranted to be error-free. If you find any errors, please report them to us in writing. 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This software or hardware is developed for general use in a variety of information management applications. It is not developed or intended for use in any inherently dangerous applications, including applications that may create a risk of personal injury. If you use this software or hardware in dangerous applications, then you shall be responsible to take all appropriate fail-safe, backup, redundancy, and other measures to ensure its safe use. Oracle Corporation and its affiliates disclaim any liability for any damages caused by use of this software or hardware in dangerous applications. Oracle and Java are registered trademarks of Oracle and/or its affiliates. Other names may be trademarks of their respective owners. Intel and Intel Xeon are trademarks or registered trademarks of Intel Corporation. All SPARC trademarks are used under license and are trademarks or registered trademarks of SPARC International, Inc. AMD, Opteron, the AMD logo, and the AMD Opteron logo are trademarks or registered trademarks of Advanced Micro Devices. UNIX is a registered trademark of The Open Group. This software or hardware and documentation may provide access to or information on content, products, and services from third parties. Oracle Corporation and its affiliates are not responsible for and expressly disclaim all warranties of any kind with respect to third-party content, products, and services. Oracle Corporation and its affiliates will not be responsible for any loss, costs, or damages incurred due to your access to or use of thirdparty content, products, or services. 2 – T A X 16A910- N O T E S . D O C PEOPLESOFT PROPRIETARY AND CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 Updating Your Tables Tax Update 16-A includes the following files for updating the tables in your PeopleSoft system. File Contents upd924776_01.dat upd924776_01.dms U.S. tax table updates upd924776_02.dat upd924776_02.dms Canadian tax table updates upd924776_03.dms Database stamp (There is no .dat file associated with this .dms file.) upd924776_04.dat upd924776_04.dms (U.S.) Tax Form Print Parameters table updates for Form W-2PR (Patch 21763809 posted to My Oracle Support on 21 December 2015) upd924776_05.dat upd924776_05.dms (U.S.) Tax Form Print Parameters table updates for Form W-2cPR upd924776_06.dat upd924776_06.dms (U.S.) Tax Form Definition table updates for Form W-2c upd924776_07.dat upd924776_07.dms (U.S.) Tax Form Print Parameters table updates for Form W-2c This script also updates the default calendar year on the PS_YE_W2C_INSTALL table to 2015. upd924776_08.dat upd924776_08.dms (U.S.) Taxable Gross Definition table updates upd924776_09.dat upd924776_09.dms (U.S.) 2015 Year End Form W-2c PDF templates for XMLP (Revision date August 2014) The templates are redelivered in Tax Update 16-A to replace those previously delivered in Tax Update 15-D, which were incorrectly based on the earlier February 2009 version of Form W-2c. upd924776_10.dat upd924776_10.dms (Canada) 2015 Year End Form RL-1 and RL-2 PDF templates for XMLP upd924776_msg_i.dms upd924776_msg.dat Message catalog The DataMover script (.dms) files identify the input data file (.dat) as well as the output log message file. The directory where DataMover looks for the input data file and the log file is specified in your Configuration Manager. PEOPLESOFT PROPRIETARY AND CONFIDENTIAL T A X 16A910- N O T E S . D O C - 3 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 Special Notes – Canada Updating the Tax Form XMLP Options & Year End Form Options Tables for 2015 Follow these steps to update the Tax Form XMLP Options and Year End Form Options tables for the RL-1 and RL-2 forms for 2015: 1. Run the DataMover script upd924776_10.dms to update the Tax Form XMLP Options page with 2015 yearend PDF form templates for RL-1 and RL-2 BI Publisher processing. 2. Update the Year End Form Options Table for BI Publisher processing by manually adding a new row for Tax Year 2015 for each RL-1 and RL-2 reporting company. Refer to the section titled “Self Service Electronic Year-End Slips” in the “Year End Processing 2015: Canada” guide for further information regarding this functionality. Year-End Reporting Changes for Québec RQ Certification Numbers for Electronic Filing The Revenu Québec certification numbers for 2015 tax reporting have been embedded into the electronic reporting programs CTX910RM.SQR and CTX910VM.SQR for online file transmission. Type of Slip Certification Number RL-1 RQ-15-01-114 RL-2 RQ-15-02-043 (Patch 21903022) RQ Authorization Numbers for Electronic Self Service RL-1 and RL-2 Slips The Revenu Québec authorization number FS1501080 has been embedded into the print program CTX910RP.SQR for printing onto the BI Publisher generated RL-1 slips in PD format. The Revenu Québec authorization number FS1502038 has been embedded into the print program CTX910VP.SQR for printing onto the BI Publisher generated RL-2 slips in PD format. (Patch 21903050) 4 – T A X 16A910- N O T E S . D O C PEOPLESOFT PROPRIETARY AND CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 Special Notes – U.S. Reporting Form W-2VI Data Electronically to the U.S. Virgin Islands Tax Update 16-A delivers new programs TAX960VD.SQR and TAX962VD.SQR to create a file to report Form W-2VI data on CD to the U.S. Virgin Islands Bureau of Internal Revenue. For information on these new programs and the U.S. Virgin Islands reporting requirement, see the entry for TAX960VD.SQR and TAX962VD.SQR in the later section of this document U.S. SQRs Delivered in Tax Update 16-A for Release 9.1. Shown below are screenshots (including navigation paths) of the new run control pages delivered in Tax Update 16-A for these two new programs. Create Virgin Islands W-2 File run control: Virgin Islands W-2 File Audit Report run control: (Patch 22114158) PEOPLESOFT PROPRIETARY AND CONFIDENTIAL T A X 16A910- N O T E S . D O C - 5 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 West Virginia Quarterly Wage Reporting Tax Update 16-A delivers an updated version of TAX810WV.SQR for creating the file to electronically report quarterly state unemployment wage and tax data to West Virginia. In conjunction with the modifications to TAX810WV.SQR, the separate run control page for West Virginia quarterly wage reporting is removed, since the only enterable fields on the page are no longer used. (For the Contact Phone information, which is still required by West Virginia, the updated version of TAX810WV.SQR delivered with Tax Update 16-A will use the telephone number entered on the Electronic Parameters page.) For more information on the West Virginia quarterly wage reporting changes, see the entry for TAX810WV.SQR in the later section of this document describing U.S. SQRs delivered in Tax Update 16-A for Release 9.1. Create Quarterly Wage File (for West Virginia) BEFORE Tax Update 16-A: 6 – T A X 16A910- N O T E S . D O C PEOPLESOFT PROPRIETARY AND CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 AFTER Tax Update 16-A, the separate Create Quarterly Wage File page for West Virginia is removed: The separate run control page for West Virginia is removed. Use the “Others” run control page to run TAX810WV.SQR. (Patch 21889560) PEOPLESOFT PROPRIETARY AND CONFIDENTIAL T A X 16A910- N O T E S . D O C - 7 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 U.S. Changes Federal / State Tax Table State Effective Date of Table Entry Table Update Description $U 01/01/2016 A new table entry effective-dated 01/01/2016 includes U.S. Federal withholding tax changes effective for wages paid on or after January 1, 2016, as published in IRS Notice 1036. http://www.irs.gov/pub/irs-pdf/n1036.pdf 1. On the General page, the Annual Allowance Amount is increased from $4,000 to $4,050. 2. On the Special Tax Amts page, Special Tax Amount 5 (the amount to be added to a nonresident alien employee’s taxable wages for withholding tax calculation purposes) is decreased from $2,300 to $2,250. 3. On the Rate page, Low Gross and Low Tax amounts are updated with the amounts shown in the Percentage Method Tables for Income Tax Withholding for Wages Paid in 2016 in IRS Notice 1036. (Patch 22327661) Note: The Social Security taxable wage base and the Medicare and Social Security tax rates remain unchanged for 2016. AK 01/01/2016 A new table entry effective-dated 01/01/2016 includes the following changes for 2016: 1. The state unemployment insurance taxable wage base is increased from $38,700 to $39,700, and the state unemployment insurance employee tax deduction rate is decreased from 0.57% to 0.50% of taxable wages. (The website page at the link below will be updated with information for 2016.) http://labor.state.ak.us/estax/faq/w1.htm (Patch 22354126) 2. The Alaska state hourly minimum wage is increased from $8.75 to $9.75. http://labor.alaska.gov/lss/whact.htm (Patch 22308811) 8 – T A X 16A910- N O T E S . D O C PEOPLESOFT PROPRIETARY AND CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 State Effective Date of Table Entry Table Update Description AR 01/01/2016 The table entry effective-dated 01/01/2016 which was delivered with Tax Update 15-E is updated to include the increase in the Arkansas state hourly minimum wage from $7.50 to $8.00. http://www.labor.ar.gov/divisions/Documents/Fact%20Sheet%20on%20the%20Increas e%20of%20the%20Arkansas%20Minimum%20Wage.pdf (Patch 22308811) CA 01/01/2016 The table entry effective-dated 01/01/2016 which was delivered with Tax Update 15-E is updated to include the increase in the California state hourly minimum wage from $9.00 to $10.00. http://www.dir.ca.gov/dlse/faq_minimumwage.htm (Patch 22308811) CT 01/01/2016 A new table entry effective-dated 01/01/2016 includes the following changes for 2016: 1. The Connecticut state hourly minimum wage is increased from $9.15 to $9.60. https://www.ctdol.state.ct.us/wgwkstnd/laws-regs/legislation.htm (Patch 22308811) 2. Withholding tax changes effective January 1, 2016, as published by the Connecticut Department of Revenue Services. http://ct.gov/drs/cwp/view.asp?a=1509&q=444766 (Patch 22347339) DC 01/01/2016 A new table entry effective-dated 01/01/2016 includes withholding tax changes effective January 1, 2016, as published by the District of Columbia Office of Tax and Revenue. (The website page at the link below will be updated with information for 2016.) http://otr.cfo.dc.gov/node/499222 (Patch 22257063) PEOPLESOFT PROPRIETARY AND CONFIDENTIAL T A X 16A910- N O T E S . D O C - 9 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 State Effective Date of Table Entry Table Update Description HI 01/01/2016 A new table entry effective-dated 01/01/2016 includes the following changes for 2016: 1. The Hawaii state hourly minimum wage is increased from $7.75 to $8.50. http://labor.hawaii.gov/wsd/minimum-wage/ (Patch 22308811) 2. The state unemployment insurance taxable wage base is increased from $40,900 to $42,200. http://labor.hawaii.gov/ui/tax-rates-and-weekly-benefit-amount/ (Patch 22354126) 3. For tax year 2016, the maximum taxable gross for Hawaii state temporary disability insurance and voluntary plan temporary disability insurance programs is $51,083 ($982.36 weekly), per the Disability Compensation Division of the Hawaii Department of Labor and Industrial Relations. The employee tax rate remains unchanged at 0.5%. http://labor.hawaii.gov/dcd/files/2014/11/2016.pdf (Patch 22354126) ID 01/01/2016 A new table entry dated 01/01/2016 includes the increase in the Idaho state unemployment insurance taxable wage base from $36,000 to $37,200 for tax year 2016. http://labor.idaho.gov/dnn/idl/Businesses/UnemploymentTax/UnemploymentTaxRates.aspx (Patch 22354126) IL 01/01/2016 A new table entry effective-dated 01/01/2016 includes withholding tax changes effective January 1, 2016, as published by the Illinois Department of Revenue. http://tax.illinois.gov/TaxForms/Withholding/IL-700-T.pdf (Patch 22366081) 1 0 – T A X 16A910- N O T E S . D O C PEOPLESOFT PROPRIETARY AND CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 State Effective Date of Table Entry Table Update Description MA 01/01/2016 A new table entry effective-dated 01/01/2016 includes the following changes for 2016: 1. The Massachusetts state hourly minimum wage is increased from $9.00 to $10.00. http://www.mass.gov/ago/doing-business-in-massachusetts/labor-laws-andpublic-construction/wage-and-hour/minimum-wage.html (Patch 22308811) 2. Withholding tax changes effective January 1, 2016, as published by the Massachusetts Department of Revenue. http://www.mass.gov/dor/docs/dor/forms/wage-rpt/pdfs/circ-m-current.pdf (Patch 22380191) MD 01/01/2016 New table entries are added for the following state codes which contain new values required for 2016 Maryland withholding tax changes published by the Office of the Comptroller of Maryland. State Action MD Z3 Maryland nonresident rate increased from 1.25% to 1.75% (supplemental rate = 7.50 %) Changed from MD 1.25% local tax to MD 1.75 % local tax (supplemental rate = 7.50 %) http://forms.marylandtaxes.com/16_forms/Withholding_Guide.pdf (Patch 22468375) ME 01/01/2016 A new table entry effective-dated 01/01/2016 includes withholding tax changes effective January 1, 2016, as published by Maine Revenue Services. http://www.maine.gov/revenue/forms/with/2016/16_wh_tab&instructions%20rev%202 015-11-12.pdf Tax Update 16-A also delivers COBOL program modifications which are required to implement the 2016 Maine withholding tax calculation changes. For information on the program changes, see the entry for Patch 22265126 in the later section of this document Tax Update 16-A - COBOL and Store Statement Changes for Release 9.1. (Patch 22265126; posted as Patch 22308727 to My Oracle Support on 17 December 2015) PEOPLESOFT PROPRIETARY AND CONFIDENTIAL T A X 16A910- N O T E S . D O C - 11 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 State Effective Date of Table Entry Table Update Description MI 01/01/2016 The table entry effective-dated 01/01/2016 which was delivered with Tax Update 15-E is updated to include the increase in the Michigan state hourly minimum wage from $8.15 to $8.50. http://www.michigan.gov/lara/0,4601,7-154-11407_59886_27909-140972--,00.html (Patch 22308811) MN 01/01/2016 The table entry effective-dated 01/01/2016 which was delivered in Tax Update 15-E is updated to include withholding tax changes effective January 1, 2016, as published by the Minnesota Department of Revenue. http://www.revenue.state.mn.us/Forms_and_Instructions/wh_tables_16.pdf (Patch 22338595) NC 01/01/2016 The table entry effective-dated 01/01/2016 which was delivered in Tax Update 15-E is updated to include withholding tax changes effective January 1, 2016, as published by the North Carolina Department of Revenue. http://www.dornc.com/downloads/nc30_2016.pdf (Patch 22385400) ND 01/01/2016 A new table entry dated 01/01/2016 includes the following changes for 2016: 1. The state unemployment taxable wage base is increased from $35,600 to $37,200. http://www.jobsnd.com/sites/default/files/2016%20Unemployment%20Insuran ce%20Tax%20Rate%20Schedule.pdf (Patch 22354126) 2. Withholding tax changes effective January 1, 2016, as published by the office of the North Dakota Tax Commissioner. http://www.nd.gov/tax/data/upfiles/media/2016%20Income%20Tax%20Withho lding%20Rates%20and%20Instructions%20Booklet.pdf?20151230133740 (Patch 22464470) 1 2 – T A X 16A910- N O T E S . D O C PEOPLESOFT PROPRIETARY AND CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 State Effective Date of Table Entry Table Update Description NE 01/01/2016 A new table entry dated 01/01/2016 includes the increase in the Nebraska state hourly minimum wage from $8.00 to $9.00. https://dol.nebraska.gov/webdocs/Resources/Items/Notice%20to%20Employees-%20English.pdf (Patch 22308811) NM 01/01/2016 The table entry effective-dated 01/01/2016 which was delivered in Tax Update 15-E is updated to include withholding tax changes effective January 1, 2016, as published by the New Mexico Taxation and Revenue Department. http://www.tax.newmexico.gov/witholding-tax-historic-rates.aspx (Patch 22338817) NY 12/31/2015 Effective December 31, 2015, the New York state hourly minimum wage is increased from $8.75 to $9.00 per hour. https://labor.ny.gov/workerprotection/laborstandards/workprot/minwage.shtm (Patch 22308811) NY 01/01/2016 The table entry effective-dated 01/01/2016 which was delivered in Tax Update 15-E is updated to include the following changes: 1. The December 31, 2015 increase in the New York state hourly minimum wage from $8.75 to $9.00 (see the immediately preceding item above in this listing for State = NY, Effective Date of Table Entry = 12/31/2015). (Patch 22308811) 2. New York state withholding tax changes effective January 1, 2016, as published by the New York State Department of Taxation and Finance in Publication NYS-50-T-NYS (1/16). https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_nys_116.pdf (Patch 22332580) PEOPLESOFT PROPRIETARY AND CONFIDENTIAL T A X 16A910- N O T E S . D O C - 13 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 State Effective Date of Table Entry Table Update Description OK 01/01/2016 The table entry effective-dated 01/01/2016 which was delivered in Tax Update 15-E is updated to include Oklahoma withholding tax changes effective January 1, 2016, as published by the Oklahoma Tax Commission. https://www.ok.gov/tax/documents/2016WHTables.pdf (Patch 22364522) OR 01/01/2016 A new table entry effective-dated 01/01/2016 includes withholding tax changes effective January 1, 2016, as published by the Oregon Department of Revenue. http://www.oregon.gov/DOR/forms/FormsPubs/withholding-tax-formulas_206-436_2016.pdf (Patch 22468693) 1 4 – T A X 16A910- N O T E S . D O C PEOPLESOFT PROPRIETARY AND CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 State Effective Date of Table Entry Table Update Description RI 01/01/2016 The table entry effective-dated 01/01/2016 which was delivered in Tax Update 15-E is updated to include the following changes for 2016: 1. For 2016, the taxable wage base for Temporary Disability Insurance is increased from $64,200 to $66,300. The employee tax rate for Temporary Disability Insurance remains unchanged at 1.2% of taxable wages. http://www.dlt.ri.gov/lmi/news/quickref.htm (Patch 22354126) 2. The standard state unemployment taxable wage base is increased from $21,200 to $22,000 for 2016. The special higher state unemployment taxable wage base for employers that have an experience rating of 9.79% is increased from $22,700 to $23,500. Note: Only the standard unemployment taxable wage base value of $22,000 is delivered in the State Tax Table entry for Rhode Island. Employers subject to the higher Rhode Island unemployment taxable wage base in tax year 2016 should add new rows to Company State Tax Table entries for Rhode Island effective-dated 01/01/2016 with the $23,500 value. http://www.dlt.ri.gov/lmi/news/quickref.htm (Patch 22354126) 3. Withholding tax changes effective January 1, 2016, as published by the Rhode Island Division of Taxation. http://www.tax.ri.gov/forms/2016/Withholding/2016_Withholding_Booklet.pdf (Patch 22468794) VI 01/01/2016 A new table entry dated 01/01/2016 includes the increase in the U.S. Virgin Islands unemployment insurance taxable wage base from $22,900 to $23,000 for tax year 2016. (The website page at the link below will be updated with information for 2016.) http://www.americanpayroll.org/members/stateui/state-ui-2/ (Patch 22354126) PEOPLESOFT PROPRIETARY AND CONFIDENTIAL T A X 16A910- N O T E S . D O C - 15 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 State Effective Date of Table Entry Table Update Description VT 01/01/2016 A new table entry effective-dated 01/01/2016 includes the following changes for 2016: 1. The state unemployment taxable wage base is increased from $16,400 to $16,800. http://labor.vermont.gov/unemployment-insurance/employers/file-your-quarterly-reportstaxable-wage-base-information/ (Patch 22308767) 2. The Vermont state hourly minimum wage is increased from $9.15 to $9.60. http://labor.vermont.gov/wordpress/wp-content/uploads/Minimum-Wage-Poster.pdf (Patch 22308767) 3. Withholding tax changes effective January 1, 2016, as published by the State of Vermont Department of Taxes. http://tax.vermont.gov/sites/tax/files/documents/WithholdingInstructions.pdf (Patch 22464493) VT 01/01/2106 The table entry delivered in Tax Update 15-E with incorrect Effective Date = 01/01/2106 is deleted, and replaced with the table entry with Effective Date = 01/01/2016 which is described immediately above. (Patch 22308767) WV 01/01/2016 A new table entry dated 01/01/2016 includes the increase in the West Virginia state hourly minimum wage from $8.00 to $8.75. http://www.wvlabor.com/newwebsite/Documents/wageforms/Minimum%20Wage%20Po ster%20new.pdf (Patch 22308811) 1 6 – T A X 16A910- N O T E S . D O C PEOPLESOFT PROPRIETARY AND CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 State Effective Date of Table Entry Table Update Description Z2 01/01/2016 A new table entry dated 01/01/2016 is added to deliver withholding tax changes for residents of the City of Yonkers which are effective for wages paid on or after January 1, 2016, as published by the New York State Department of Taxation and Finance in Publication NYS-50-T-Y (1/16). (Nonresident withholding tax rates remain unchanged.) Yonkers https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_y_116.pdf (Patch 22338364) Z3 01/01/2016 See the entry for State = MD. Note: The Missouri Department of Revenue published the 2016 Missouri Withholding Tax Formula too late for the required change to be included as a table update in the script delivered with Tax Update 16-A. The table update will be delivered in Tax Update 16-B. To update the State Tax Table entry for Missouri with the 2016 change prior to its delivery in Tax Update 16-B, please follow the instructions provided in PeopleSoft Payroll for North America Hot Topics (Doc ID 1348833.1) which is available on My Oracle Support. PEOPLESOFT PROPRIETARY AND CONFIDENTIAL T A X 16A910- N O T E S . D O C - 17 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 Summary of State UI Taxable Wage Base Limits for 2016 State Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan (decrease) Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Puerto Rico Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virgin Islands 1 8 – T A X 16A910- N O T E S . D O C 2015 State UI Taxable Wage Base Limit 8,000 $38,700 7,000 12,000 7,000 11,800 15,000 18,500 9,000 7,000 9,500 40,900 36,000 12,960 9,500 27,300 12,000 9,900 7,700 12,000 8,500 15,000 9,500 * 30,000 14,000 13,000 29,500 9,000 27,800 14,000 32,000 23,400 10,500 21,700 35,600 9,000 17,000 35,700 9,000 7,000 21,200 or 22,700 * 14,000 15,000 9,000 9,000 31,300 16,400 22,900 2016 State UI Taxable Wage Base Limit Change Delivered in Tax Update 8,000 $39,700 7,000 12,000 7,000 12,200 15,000 18,500 9,000 7,000 9,500 42,200 37,200 12,960 9,500 28,300 14,000 10,200 7,700 12,000 8,500 15,000 9,000 * 31,000 14,000 13,000 30,500 9,000 28,200 14,000 32,600 24,100 10,700 22,300 37,200 9,000 17,500 36,900 9,500 7,000 22,000 or 23,500 * 14,000 15,000 9,000 9,000 32,200 16,800 23,000 PEOPLESOFT PROPRIETARY Unchanged 16-A Unchanged Unchanged Unchanged 15-E Unchanged Unchanged Unchanged Unchanged Unchanged 16-A 16-A Unchanged Unchanged 15-E 15-E 15-E Unchanged Unchanged Unchanged Unchanged 15-E 15-E Unchanged Unchanged 15-E Unchanged 15-E Unchanged 15-E 15-E 15-E 15-E 16-A Unchanged 15-E 15-E 15-E Unchanged 16-A Unchanged Unchanged Unchanged Unchanged 15-E 15-E 16-A AND CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL 2015 State UI Taxable Wage Base Limit State Virginia Washington West Virginia Wisconsin Wyoming 8,000 42,100 12,000 14,000 24,700 FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 2016 State UI Taxable Wage Base Limit 8,000 44,000 12,000 14,000 25,500 Change Delivered in Tax Update Unchanged 15-E Unchanged Unchanged 15-E * Note (Michigan): For non-delinquent contributing employers, the state unemployment taxable wage base was reduced from $9,500 to $9,000 effective beginning with wages paid on or after July 1, 2015. Because the state unemployment tax calculation self-adjusts on an annual basis and does not allow for a mid-year change in the taxable wage base amount, the reduced Michigan UI taxable wage base of $9,000 is delivered for the first time in Tax Update 15-E in a new table entry with Effective Date = 01/01/2016. * Note (Rhode Island): Only the (lower) standard unemployment taxable wage base value is stored in the State Tax Table entry for Rhode Island. Employers with an experience rate of 9.79% who are subject to the higher Rhode Island unemployment taxable wage base amount should update their Company State Tax Table entry for Rhode Island. State/Province Table State Table Update Description Z3 The description for State Z3 is changed from “MD 1.25 % local tax” to “MD 1.75 % local tax”. (Patch 22468375) PEOPLESOFT PROPRIETARY AND CONFIDENTIAL T A X 16A910- N O T E S . D O C - 19 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 Local Tax Table – Ohio School Districts For the “new entry” Ohio school district taxes listed below, the appropriate corresponding Local Tax Reciprocity Table and Taxable Gross Definition Table entries are also delivered in this tax update. http://www.tax.ohio.gov/Portals/0/employer_withholding/2016%20year/WTH_EmployerLetter_2016.pdf (Patch 22359728) State Locality School District OLD Rate/Amt NEW Rate/Amt Effective Date OH 1203 Northeastern Local S.D. New entry 0.010000 / Resident 0.000000 / Nonresident 01/01/2016 The school district uses the alternative “earned income only” tax base. Local Jurisdiction = Other Annual Exemption = 0 W2 Print Name = 1203 Taxing Entity Code = 1203 3303 Kenton City S.D. 0.015000 / Resident 0.000000 / Nonresident 0.010000 / Resident 0.000000 / Nonresident 01/01/2016 4202 Danville Local S.D. 0.017500 / Resident 0.000000 / Nonresident 0.015000 / Resident 0.000000 / Nonresident 01/01/2016 7107 Zane Trace S.D. 0.000000 / Resident 0.000000 / Nonresident 0.007500 / Resident 0.000000 / Nonresident 01/01/2016 Local Jurisdiction = Municipal Annual Exemption = 650 Local Jurisdiction = Other Annual Exemption = 0 New entry 0.010000 / Resident 0.000000 / Nonresident The school district is reinstituting its tax to use the alternative “earned income only” tax base effective Jan 1, 2016. 8603 Edon-Northwest Local S.D. The school district uses the alternative “earned income only” tax base. 2 0 – T A X 16A910- N O T E S . D O C 01/01/2016 Local Jurisdiction = Other Annual Exemption = 0 W2 Print Name = 8603 Taxing Entity Code = 8603 PEOPLESOFT PROPRIETARY AND CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 Local Tax Table State Locality Locality Name OLD Rate/Amt NEW Rate/Amt Effective Date IN 023 Clinton 0.020000 / Resident 0.007500 / Nonresident 0.020000 / Resident 0.005000 / Nonresident 01/01/2016 0.010500 / Resident 0.006000 / Nonresident 0.015000 / Resident 0.008625 / Nonresident 01/01/2016 0.011000 / Resident 0.003500 / Nonresident 0.015500 / Resident 0.005000 / Nonresident 01/01/2016 0.012500 / Resident 0.005000 / Nonresident 0.015000 / Resident 0.005000 / Nonresident 01/01/2016 0.005000 / Resident 0.005000 / Nonresident 0.007000 / Resident 0.005500 / Nonresident 01/01/2016 0.012500 / Resident 0.005000 / Nonresident 0.015000 / Resident 0.005625 / Nonresident 01/01/2016 0.029640 / Resident 0.005000 / Nonresident 0.028640 / Resident 0.005000 / Nonresident 01/01/2016 0.027200 / Resident 0.005200 / Nonresident 0.027200 / Resident 0.005020 / Nonresident 01/01/2016 0.010000 / Resident 0.002500 / Nonresident 0.012500 / Resident 0.002500 / Nonresident 01/01/2016 0.015600 / Resident 0.011850 / Nonresident 0.018100 / Resident 0.012475 / Nonresident 01/01/2016 (Patch 22347638) 035 Delaware (Patch 22347638) 045 Fountain (Patch 22347638) 047 Franklin (Patch 22347638) 051 Gibson (Patch 22347638) 065 Henry (Patch 22347638) 073 Jasper (Patch 22347638) 109 Morgan (Patch 22347638) 115 Ohio (Patch 22347638) 123 Perry (Patch 22347638) PEOPLESOFT PROPRIETARY AND CONFIDENTIAL T A X 16A910- N O T E S . D O C - 21 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 State Locality Locality Name OLD Rate/Amt NEW Rate/Amt Effective Date IN 125 Pike 0.004000 / Resident 0.004000 / Nonresident 0.007500 / Resident 0.007500 / Nonresident 01/01/2016 0.031300 / Resident 0.006800 / Nonresident 0.033800 / Resident 0.006800 / Nonresident 01/01/2016 0.015000 / Resident 0.007500 / Nonresident 0.021000 / Resident 0.006700 / Nonresident 01/01/2016 0.012500 / Resident 0.005000 / Nonresident 0.015000 / Resident 0.005000 / Nonresident 01/01/2016 0.019800 / Resident 0.005800 / Nonresident 0.019800 / Resident 0.005000 / Nonresident 01/01/2016 0.015000 / Resident 0.005000 / Nonresident 0.017500 / Resident 0.005000 / Nonresident 01/01/2016 0.020000 / Resident 0.007500 / Nonresident 0.020000 / Resident 0.005000 / Nonresident 01/01/2016 0.012329 / Resident 0.004829 / Nonresident 0.014829 / Resident 0.004829 / Nonresident 01/01/2016 Graduated Tax Table Code = ZD Graduated Tax Table Code = Z5 01/01/2016 0.026000 / Resident 0.026000 / Nonresident 0.025000 / Resident 0.025000 / Nonresident Graduated Tax Table Code = Z3 Graduated Tax Table Code = Z3 0.012500 / Resident 0.012500 / Nonresident 0.017500 / Resident 0.017500 / Nonresident (Patch 22347638) 131 Pulaski (Patch 22347638) 139 Rush (Patch 22347638) 145 Shelby (Patch 22347638) 159 Tipton (Patch 22347638) 161 Union (Patch 22347638) 175 Washington (Patch 22347638) 183 Whitley (Patch 22347638) MD 003 Anne Arundel (Patch 22468375) 047 Worcester (Patch 22468375) 2 2 – T A X 16A910- N O T E S . D O C PEOPLESOFT PROPRIETARY AND 01/01/2016 CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 State Locality Locality Name OLD Rate/Amt NEW Rate/Amt Effective Date OH 02736 Athens 0.016500 / Resident 0.016500 / Nonresident 0.017500 / Resident 0.017500 / Nonresident 01/01/2016 0.010000 / Resident 0.010000 / Nonresident 0.015000 / Resident 0.015000 / Nonresident 01/01/2016 0.017500 / Resident 0.017500 / Nonresident 0.020000 / Resident 0.020000 / Nonresident 01/01/2016 0.016000 / Resident 0.016000 / Nonresident 0.020000 / Resident 0.020000 / Nonresident 01/01/2016 0.010000 / Resident 0.010000 / Nonresident 0.015000 / Resident 0.015000 / Nonresident 01/01/2016 0.015000 / Resident 0.015000 / Nonresident 0.017500 / Resident 0.017500 / Nonresident 01/01/2016 0.015000 / Resident 0.015000 / Nonresident 0.020000 / Resident 0.020000 / Nonresident 01/01/2016 0.010000 / Resident 0.010000 / Nonresident 0.012500 / Resident 0.012500 / Nonresident 01/01/2016 0.014500 / Resident 0.014500 / Nonresident 0.019500 / Resident 0.019500 / Nonresident 01/01/2016 0.007000 / Resident 0.007000 / Nonresident 0.007100 / Resident 0.007100 / Nonresident 01/01/2016 0.007237 / Resident 0.007237 / Nonresident 0.007337 / Resident 0.007337 / Nonresident 01/01/2016 (Patch 22362128) 03744 Baltic (Patch 22362128) 09358 Brookville (Patch 22362128) 14184 Chillicothe (Patch 22362128) 41608 Lakeview (Patch 22362128) 42938 Lewisburg (Patch 22362128) 44632 Logan (Patch 22362128) 69834 Salem (Patch 22362128) 81718 Washington Court House (Patch 22362128) OR 039 Lane County (Patch 22379932) P0746 Tri-County Transport (Patch 22379932) PEOPLESOFT PROPRIETARY AND CONFIDENTIAL T A X 16A910- N O T E S . D O C - 23 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 State Locality Locality Name OLD Rate/Amt NEW Rate/Amt Effective Date WV 55756 Morgantown New entry $156.00 / Resident $156.00 / Nonresident 01/01/2016 (Patch 22236022) Maximum Tax = $156.00 Local Tax Calc Type = Amt per Pd 2 4 – T A X 16A910- N O T E S . D O C PEOPLESOFT PROPRIETARY AND CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 Local Tax Reciprocity Table Locality of Residence Locality of Employment OH-1203 Northeastern Local S.D. (blank)/ $DFLT Effective Date 01/01/2016 Credit Reduction Percent n/a Credit Limit Rate n/a Rule 1: Withhold both work locality tax and residence locality tax on work locality wages. Reason for Change: New table entry added to support new Ohio school district tax effective January 1, 2016. (Patch 22359728) OH-8603 Edon-Northwest Local S.D. Reciprocity Rule / Reason for Change (blank)/ $DFLT 01/01/2016 n/a Rule 1: Withhold both work locality tax and residence locality tax on work locality wages. Reason for Change: New table entry added to support new Ohio school district tax effective January 1, 2016. (Patch 22359728) PEOPLESOFT PROPRIETARY n/a AND CONFIDENTIAL T A X 16A910- N O T E S . D O C - 25 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 Local Tax Table – Pennsylvania Local Earned Income Tax Tax Update 16-A includes updates to Pennsylvania Local Earned Income Tax entries in the Local Tax Table based on data downloaded from the “Official Register” on the website maintained by the Commonwealth of Pennsylvania Department of Community & Economic Development. Table updates are delivered for Local Tax Table entries for Local Earned Income Taxes for which previously existing tax rates do not match the current information downloaded from the on the Pennsylvania website. All updates to Pennsylvania Local Earned Income Tax entries in the Local Tax Table delivered in this tax update are effective-dated 01/01/2016. Note: Normally, updates to Pennsylvania Local Earned Income Tax entries in the Local Tax Table are based on data downloaded from the “Real Time Register” on the website maintained by the Commonwealth of Pennsylvania Department of Community & Economic Development. For Tax Update 16-A only, the “Official Register” was used, because the “Real Time Register” had not yet been updated with rate changes for 2016, according to a notice on the Pennsylvania website: The Pennsylvania Local Earned Income Tax rate changes downloaded from the “Official Register” on the Pennsylvania website are documented separately in these files delivered with this tax update: PA32EIT16A.doc PA32EIT16A.xls Word document Excel spreadsheet http://community.newpa.com/local-government/local-income-tax-information/ (Patch 22472040) Local Tax Table – Pennsylvania Local Services Tax This patch includes updates to Pennsylvania Local Services Tax entries in the Local Tax Table based on the December 15, 2015 update of the “Official Register” on the website maintained by the Commonwealth of Pennsylvania. All updates to Pennsylvania Local Services Tax entries in the Local Tax Table delivered in this tax update are effective-dated 01/01/2016. The Pennsylvania Local Services Tax rate changes downloaded from the Official Register on Pennsylvania website are documented separately in these files delivered with this tax update: PA16ALST.doc PA16ALST.xls Word document Excel spreadsheet http://community.newpa.com/local-government/local-income-tax-information/ (Patch 22323474) Note: Product modifications could not be completed for delivery in this tax update for reported increases in the Local Services Taxes imposed by the cities of Aliquippa (to $104 annually), Harrisburg (to $156 annually), and Johnstown (to $156 annually). Because the reported new tax amounts exceed the Pennsylvania statewide annual limit of $52, COBOL program changes will be required to implement the tax increases in the Local Service Tax amounts for these jurisdictions. 2 6 – T A X 16A910- N O T E S . D O C PEOPLESOFT PROPRIETARY AND CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 Taxable Gross Definition Table Note: Any user-defined entries you may have previously added to the Taxable Gross Definition Table entries for the jurisdictions listed below will need to be re-added after applying this tax update. User-defined entries are not carried forward when Taxable Gross Definition Table entries are redelivered. State/ Locality Effective Date of Table Entry Table Update Description OH-1203 Northeastern Local S.D. 01/01/2016 New table entry added to support new Ohio school district tax effective January 1, 2016. (Patch 22359728) For: Taxable Gross = Withholding Base Gross = FWT Taxable Gross Component ID = 125 Withholding Follows Federal Rules = Yes Tax Gross Effect = “No Effect” Taxable Gross Component ID = 401K Withholding Follows Federal Rules = Yes Tax Gross Effect = “No Effect” Taxable Gross Component ID = GTL Withholding Follows Federal Rules = Yes Tax Gross Effect = “No Effect” OH-8603 Edon-Northwest Local S.D. 01/01/2016 (Patch 22359728) New table entry added to support new Ohio school district tax effective January 1, 2016. For: Taxable Gross = Withholding Base Gross = FWT Taxable Gross Component ID = 125 Withholding Follows Federal Rules = Yes Tax Gross Effect = “No Effect” Taxable Gross Component ID = 401K Withholding Follows Federal Rules = Yes Tax Gross Effect = “No Effect” Taxable Gross Component ID = GTL Withholding Follows Federal Rules = Yes Tax Gross Effect = “No Effect” PEOPLESOFT PROPRIETARY AND CONFIDENTIAL T A X 16A910- N O T E S . D O C - 27 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 Canadian Changes Canadian Tax Table Changes Page Field Old Amount New Amount Effective Date CPP/QPP and EI Max Annl Pensionable Earnings (CPP) $53,600.00 $54,900.00 01 Jan 2016 CPP/QPP and EI Max Annl Pensionable Earnings (QPP) $53,600.00 $54,900.00 01 Jan 2016 CPP/QPP and EI Employee Contribution Percent (QPP) 5.250 5.325 01 Jan 2016 CPP/QPP and EI Max Annual Insurable Earnings (Federal EI) $49,500.00 $50,800.00 01 Jan 2016 CPP/QPP and EI Employee Reduced EI Rate (QC EI) 1.54000 1.52000 01 Jan 2016 CPP/QPP and EI Max Annual Insurable Earnings (QC EI) $49,500.00 $50,800.00 01 Jan 2016 CPP/QPP and EI QPIP Employee Premium Percent 0.55900 0.54800 01 Jan 2016 CPP/QPP and EI QPIP Employer Premium Percent 0.78200 0.76700 01 Jan 2016 CPP/QPP and EI QPIP Max Insurable Earnings $70,000.00 $71,500.000 01 Jan 2016 Tax Rates, Credits and Other Federal Basic Personal Amount $11,327.00 $11,474.00 01 Jan 2016 Tax Rates, Credits and Other Québec Basic Personal Amount $11,425.00 $11,550.00 01 Jan 2016 Tax Rates, Credits and Other RPP/RRSP Limit (F Factor) $24,930.00 $25,370.00 01 Jan 2016 Tax Rates, Credits and Other Maximum Credit (LCF) $500.00 $250.00 01 Jan 2016 Tax Rates, Credits and Other LCF Rate 0.10000 0.05000 01 Jan 2016 Tax Rates, Credits and Other Annual Taxable Income (A) $44,701.00 $45,282.00 01 Jan 2016 Tax Rates, Credits and Other Annual Taxable Income (A) $89,401.00 $90,563.00 01 Jan 2016 Tax Rates, Credits and Other Annual Taxable Income (A) $138,586.00 $140,388.00 01 Jan 2016 Tax Rates, Credits and Other Annual Taxable Income (A) N/A $200,000.00 (New) 01 Jan 2016 Tax Rates, Credits and Other Federal Tax Rate (R) 0.22000 0.20500 01 Jan 2016 2 8 – T A X 16A910- N O T E S . D O C Province PEOPLESOFT PROPRIETARY AND CONFIDENTIAL JANUARY 15, 2016 Page PEOPLESOFT PAYROLL Province FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 Field Old Amount New Amount Effective Date Tax Rates, Credits and Other Federal Tax Rate (R) N/A 0.33000 (New) 01 Jan 2016 Tax Rates, Credits and Other Federal Constant (K) $3,129.00 $2,491.00 01 Jan 2016 Tax Rates, Credits and Other Federal Constant (K) $6,705.00 $7,471.00 01 Jan 2016 Tax Rates, Credits and Other Federal Constant (K) $10,863.00 $11,683.00 01 Jan 2016 Tax Rates, Credits and Other Federal Constant (K) N/A $19,683.00 (New) 01 Jan 2016 Tax Rates, Credits and Other Annual Taxable Income (I1) $41,935.00 $42,390.00 01 Jan 2016 Tax Rates, Credits and Other Annual Taxable Income (I1) $83,865.00 $84,780.00 01 Jan 2016 Tax Rates, Credits and Other Annual Taxable Income (I1) $102,040.00 $103,150.00 01 Jan 2016 Tax Rates, Credits and Other Provincial Constant (K1) $1,677.00 $1,695,00 01 Jan 2016 Tax Rates, Credits and Other Provincial Constant (K1) $5,032.00 $5,086.00 01 Jan 2016 Tax Rates, Credits and Other Provincial Constant (K1) $6,817.00 $6,891.00 01 Jan 2016 Provincial Rates AB WCB Limit $95,300.00 $98,700.00 01 Jan 2016 Provincial Rates AB Basic Tax Credit Amt (TCP) $18,214.00 $18,451.00 01 Jan 2016 Provincial Rates BC WCB Limit $78,600.00 $80,600.00 01 Jan 2016 Provincial Rates BC Basic Tax Credit Amt (TCP) $9,938.00 $10,027.00 01 Jan 2016 Provincial Rates BC Annual Taxable Income (A) $37,869.00 $38,210.00 01 Jan 2016 Provincial Rates BC Annual Taxable Income (A) $75,740.00 $76,421.00 01 Jan 2016 Provincial Rates BC Annual Taxable Income (A) $86,958.00 $87,741.00 01 Jan 2016 Provincial Rates BC Annual Taxable Income (A) $105,592.00 $106,543.00 01 Jan 2016 Provincial Rates BC Annual Taxable Income (A) $151,050.00 N/A 01 Jan 2016 Provincial Rates BC Prov. Tax Rate (V) 0.16800 N/A 01 Jan 2016 Provincial Rates BC Prov Constant (KP) $1,000.00 $1,009.00 01 Jan 2016 Provincial Rates BC Prov Constant (KP) $3,120.00 $3,149.00 01 Jan 2016 Provincial Rates BC Prov Constant (KP) $4,677.00 $4,719.00 01 Jan 2016 Provincial Rates BC Prov Constant (KP) $7,222.00 $7,287.00 01 Jan 2016 Provincial Rates BC Prov Constant (KP) $10,394.00 N/A 01 Jan 2016 Provincial Rates MB WCB Limit $121,000.00 $125,000.00 01 Jan 2016 Provincial Rates NB WCB Limit $60,900.00 $61,800.00 01 Jan 2016 Provincial Rates NB Basic Tax Credit Amt (TCP) $9,633.00 $9,758.00 01 Jan 2016 PEOPLESOFT PROPRIETARY AND CONFIDENTIAL T A X 16A910- N O T E S . D O C - 29 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 Page Province Field Old Amount New Amount Effective Date Provincial Rates NB Annual Taxable Income (A) $39,973.00 $40,492.00 01 Jan 2016 Provincial Rates NB Annual Taxable Income (A) $79,946.00 $80,985.00 01 Jan 2016 Provincial Rates NB Annual Taxable Income (A) $129,975.00 $131,664.00 01 Jan 2016 Provincial Rates NB Prov. Tax Rate (V) 0.24160 0.21000 01 Jan 2016 Provincial Rates NB Prov. Tax Rate (V) 0.33660 0.25750 01 Jan 2016 Provincial Rates NB Prov Constant (KP) $2,055.00 $2,081.00 01 Jan 2016 Provincial Rates NB Prov Constant (KP) $3,414.00 $3,458.00 01 Jan 2016 Provincial Rates NB Prov Constant (KP) $5,129.00 $5,196.00 01 Jan 2016 Provincial Rates NB Prov Constant (KP) $14,609.00 $9,936.00 01 Jan 2016 Provincial Rates NB Prov Constant (KP) $38,359.00 $21,811.00 01 Jan 2016 Provincial Rates NL WCB Limit $61,615.00 $62,540.00 01 Jan 2016 Provincial Rates NL Basic Tax Credit Amt (TCP) $8,767.00 $8,802.00 01 Jan 2016 Provincial Rates NL Annual Taxable Income (A) $35,008.00 $35,148.00 01 Jan 2016 Provincial Rates NL Annual Taxable Income (A) $70,015.00 $70,295.00 01 Jan 2016 Provincial Rates NL Annual Taxable Income (A) $125,000.00 $125,500.00 01 Jan 2016 Provincial Rates NL Annual Taxable Income (A) $175,000.00 $175,700.00 01 Jan 2016 Provincial Rates NL Prov Constant (KP) $1,680.00 $1,687.00 01 Jan 2016 Provincial Rates NL Prov Constant (KP) $2,241.00 $2,249.00 01 Jan 2016 Provincial Rates NL Prov Constant (KP) $3,491.00 $3,504.00 01 Jan 2016 Provincial Rates NL Prov Constant (KP) $5,241.00 $5,261.00 01 Jan 2016 Provincial Rates NS WCB Limit $56,800.00 $58,200.00 01 Jan 2016 Provincial Rates NT WCB Limit $86,000.00 $88,600.00 01 Jan 2016 Provincial Rates NT Basic Tax Credit Amt (TCP) $13,900.00 $14,081.00 01 Jan 2016 Provincial Rates NT Annual Taxable Income (A) $40,484.00 $41,011.00 01 Jan 2016 Provincial Rates NT Annual Taxable Income (A) $80,971.00 $82,024.00 01 Jan 2016 Provincial Rates NT Annual Taxable Income (A) $131,641.00 $133,353.00 01 Jan 2016 Provincial Rates NT Prov Constant (KP) $1,093.00 $1,107.00 01 Jan 2016 Provincial Rates NT Prov Constant (KP) $4,008.00 $4,060.00 01 Jan 2016 Provincial Rates NT Prov Constant (KP) $6,443.00 $6,527.00 01 Jan 2016 Provincial Rates NU WCB Limit $86,000.00 $88,600.00 01 Jan 2016 Provincial Rates NU Basic Tax Credit Amt (TCP) $12,781.00 $12,947.00 01 Jan 2016 Provincial Rates NU Annual Taxable Income (A) $42,622.00 $43,176.00 01 Jan 2016 Provincial Rates NU Annual Taxable Income (A) $85,243.00 $86,351.00 01 Jan 2016 Provincial Rates NU Annual Taxable Income (A) $138,586.00 $140,388.00 01 Jan 2016 Provincial Rates NU Prov Constant (KP) $1,279.00 $1,295.00 01 Jan 2016 Provincial Rates NU Prov Constant (KP) $2,984.00 $3,022.00 01 Jan 2016 3 0 – T A X 16A910- N O T E S . D O C PEOPLESOFT PROPRIETARY AND CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 Page Province Field Old Amount New Amount Effective Date Provincial Rates NU Prov Constant (KP) $6,448.00 $6,532.00 01 Jan 2016 Provincial Rates ON Tax Reduction (S) $228.00 $231.00 01 Jan 2016 Provincial Rates ON Threshold Amount (V1A) $4,418.00 $4,484.00 01 Jan 2016 Provincial Rates ON Threshold Amount (V1B) $5,654.00 $5,739.00 01 Jan 2016 Provincial Rates ON WCB Limit $85,200.00 $88,000.00 01 Jan 2016 Provincial Rates ON Basic Tax Credit Amt (TCP) $9,863.00 $10,011.00 01 Jan 2016 Provincial Rates ON Annual Taxable Income (A) $40,922.00 $41,536.00 01 Jan 2016 Provincial Rates ON Annual Taxable Income (A) $81,847.00 $83,075.00 01 Jan 2016 Provincial Rates ON Prov Constant (KP) $1,678.00 $1,703.00 01 Jan 2016 Provincial Rates ON Prov Constant (KP) $3,323.00 $3,373.00 01 Jan 2016 Provincial Rates ON Prov Constant (KP) $4,823.00 $4,873.00 01 Jan 2016 Provincial Rates ON Prov Constant (KP) $7,023.00 $7,073.00 01 Jan 2016 Provincial Rates PE WCB Limit $52,100.00 $52,200.00 01 Jan 2016 Provincial Rates QC WCB Limit $70,000.00 $71,500.00 01 Jan 2016 Provincial Rates SK WCB Limit $65,130.00 $69,242.00 01 Jan 2016 Provincial Rates SK Basic Tax Credit Amt (TCP) $15,639.00 $15,843.00 01 Jan 2016 Provincial Rates SK Annual Taxable Income (A) $44,028.00 $44,601.00 01 Jan 2016 Provincial Rates SK Annual Taxable Income (A) $125,795.00 $127,430.00 01 Jan 2016 Provincial Rates SK Prov Constant (KP) $881.00 $892.00 01 Jan 2016 Provincial Rates SK Prov Constant (KP) $3,396.00 $3,441.00 01 Jan 2016 Provincial Rates YT Tax Credit Rate (K1P) 0.05760 0.06400 01 Jan 2016 Provincial Rates YT Basic Tax Credit Amt (TCP) $11,327.00 $11,474.00 01 Jan 2016 Provincial Rates YT Annual Taxable Income (A) $44,701.00 $45,282.00 01 Jan 2016 Provincial Rates YT Annual Taxable Income (A) $89,401.00 $90,563.00 01 Jan 2016 Provincial Rates YT Annual Taxable Income (A) $138,586.00 $140,388.00 01 Jan 2016 Provincial Rates YT Prov. Tax Rate (V) 0.05760 0.06400 01 Jan 2016 Provincial Rates YT Prov. Tax Rate (V) 0.08320 0.09000 01 Jan 2016 Provincial Rates YT Prov. Tax Rate (V) 0.10360 0.10900 01 Jan 2016 Provincial Rates YT Prov. Tax Rate (V) 0.12840 0.12800 01 Jan 2016 Provincial Rates YT Prov. Tax Rate (V) 0.17240 0.15000 01 Jan 2016 Provincial Rates YT Prov Constant (KP) $1,144.00 $1,177.00 01 Jan 2016 Provincial Rates YT Prov Constant (KP) $2,968.00 $2,898.00 01 Jan 2016 Provincial Rates YT Prov Constant (KP) $6,405.00 $5,565.00 01 Jan 2016 Provincial Rates YT Prov Constant (KP) $28,405.00 $16,565.00 01 Jan 2016 (Patch 21305376; posted to My Oracle Support on 17 December 2015) PEOPLESOFT PROPRIETARY AND CONFIDENTIAL T A X 16A910- N O T E S . D O C - 31 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 Tax Update 16-A - COBOL and Store Statement Changes for Release 9.1 All payroll users must apply all COBOL and store statement changes included in Tax Update 16-A. Changed COBOL Modules This tax update includes the modified COBOL programs and copy members listed below. Customers should incorporate the source programs into their source libraries and recompile and relink. For delivered copy members, any modules affected by the changed copy members must also be recompiled. For your installation, if you do not have a tool to determine which COBOL modules are affected by the changed copy member(s), we recommend that you recompile all modules. Changed Store Statements This tax update includes the modified store statements listed below. They are located in the COBOL directory. Replace your current version and rerun your store statements using DataMover. For Release 9.1 Changes are made to COBOL programs: PSPCNTAX.CBL PSPEARRY.CBL PSPECALC.CBL PSPLDTL2.CBL PSPMFLSA.CBL PSPPYCAL.CBL PSPPYNET.CBL PSPTCALC.CBL PSPUSTAX.CBL Changes are made to copy members: PSCEARRY.CBL PSCEFLSA.CBL PSCRFERY.CBL PSCTMERY.CBL PSCWKERY.CBL Changes are made to store statements: FGPCADJG.DMS PSPEARRY.DMS PSPMFLSA.DMS 3 2 – T A X 16A910- N O T E S . D O C PEOPLESOFT PROPRIETARY AND CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 Patch Numbers COBOL and Store Statement changes for the patch numbers listed below are included in this tax update. Unless otherwise indicated by a specific posting date, patch numbers referenced in these tax update notes have not been posted to My Oracle Support. E&G = PeopleSoft Payroll for North America for Education & Government USF = PeopleSoft Payroll for North America for U.S. Federal Government Patch Description 20533121 Patch 20533121 modifies PSPPYNET.CBL to create accurate tax rows for Pennsylvania Act 32 Local Earned Income Tax calculations for a Pennsylvania resident in the following scenario: 1. 2. 3. The employee lives in a Pennsylvania Act 32 locality, and normally works 100% of the pay period in Philadelphia. For a particular pay period, instead of working in Philadelphia, the employee worked both in the Pennsylvania Act 32 residence locality and at a location in a state other than Pennsylvania. All hours for the particular pay period were “backed-out” of Philadelphia (by entering negative hours on the pay sheet), and the hours were allocated between Maryland and the Pennsylvania Act 32 residence locality. Prior to the modifications, tax rows containing incorrect PSD codes and incorrect local taxable gross wage and tax amounts were created in the above scenario. The incorrect results varied depending on whether or not the employee had before-tax deductions. Note: If the hours were not “backed-out” of Philadelphia using negative hours, and instead, the time in Philadelphia was zeroedout and then allocated to the Maryland locality and the Pennsylvania Act 32 residence locality, the tax rows were correct in the above scenario. (Posted to My Oracle Support on 08 December 2015) 21048600 Patch 21048600 modifies PSPEARRY.CBL, PSPECALC.CBL, PSPEARRY.DMS, and copy members PSCEARRY.CBL, PSCEFLSA.CBL, PSCTMERY.CBL, PSCWKERY.CBL and PSCRFERY.CBL to correctly calculate an employee’s earnings in the following scenario: 1. The employee and/or Pay Group is subject to FLSA and there is more than one FLSA period for the pay period (e.g., two FLSA weeks); and 2. The employee is paid an earnings that is set up on the Earnings Table with Payment Type = “Flat Amount”; and 3. The employee’s earnings are loaded to the pay sheet using the Time and Labor Load process. Prior to the modifications, in this scenario, an employee was paid only one-half of the expected earnings amount when Pay Calculation was processed. For example, instead of $100.00 being paid for the flat amount earnings type, only $50.00 was paid, because the flat amount was being incorrectly prorated by the number of FLSA weeks. PEOPLESOFT PROPRIETARY AND CONFIDENTIAL T A X 16A910- N O T E S . D O C - 33 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 Patch Description 21305376 Patch 21305376 modifies PSPCNTAX.CBL to support the following changes as specified in the T4127 guide (CRA) and the TP1015-F.V guide (Revenu Québec): K4 – Canada Employment Credit – changed to $1,161 from $1,146. BC – Provincial tax reduction: o If net income is less than or equal to $19,171 (formerly $18,327), the reduction is equal to the lesser of (i) basic provincial tax, and (ii) $436 (formerly $412). o If net income is greater than $19,171 and less than or equal to $31,628.14 (formerly $31,202.00), the reduction is equal to the lesser of (i) basic provincial tax and (ii) $436 – [(Annual net income - $19,171) x 3.5% (formerly 3.2%)]. o If net income is greater than $31,628.14, there is no reduction. YK – K4P – increased to $1,161 from $1,146. Variable H – Deduction for Employment – increased to $1,130 from $1,120. Variable Z – Health Contributions Estimated Annual Income (R) More than Equal to or less than Health Contribution Variable Z $0 $18,570 $0 $18,570 $41,265 Whichever is less: $100; 5% x (R - $18,570) $41,265 $134,095 Whichever is less: $200; $100 + [5% x (R-$41,265)] $134,095 Whichever is less: $1000; $200 + [4% x (R - $134,095)] (Patch 21305376; posted to My Oracle Support on 17 December 2015) 3 4 – T A X 16A910- N O T E S . D O C PEOPLESOFT PROPRIETARY AND CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 Patch Description 21689845 Patch 21689845 modifies PSPLDTL2.CBL to correctly refresh the following six fields that are displayed on the employee’s Additional Data payline sub-page when Time and Labor transactions are processed in the scenario described below. Business Unit (BUSINESS_UNIT) Department (DEPTID) Job Code (JOBCODE) Position (POSITION_NBR) FICA Status (FICA_STATUS_EE) GL Pay Type (GL_PAY_TYPE) Prior to the modifications, all of the six fields listed above were updated on the Time and Labor payline with data from the related Job record in the following scenario: 1. Time and Labor payable transactions are loaded to the pay sheets. 2. Subsequently an override is applied to one of the six fields listed above on the employee’s current Job record, which sets the Job Pay Data Change flag on the employee’s payline to “Calculation Required”. 3. Pay Calculation is processed reloading the Time and Labor payable transactions. 4. Subsequently another change is entered for the employee (e.g., a new general deduction is set up) which again triggers the Job Pay Data Change flag on the employee’s payline to “Calculation Required”. 5. Pay Calculation is processed again, reloading the Time and Labor payable transactions. Example: FICA Status After step 1 above After step 3 above After step 5 above PEOPLESOFT PROPRIETARY AND Before the modifications “N” (Subject) “E” (Exempt) “N” (Subject) CONFIDENTIAL After the modifications “N” (Subject) “E” (Exempt) “E” (Exempt) T A X 16A910- N O T E S . D O C - 35 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 Patch Description 21772860 Patch 21772860 modifies PSPTCALC.CBL to correctly calculate taxable gross amounts for the FUTA Credit Reduction (Tax Class 6) when an employee has a different number of Tax Periods specified on different payline for the same paycheck, as in this scenario: 1. The annual maximum Federal Unemployment Tax Act (FUTA) taxable wage limit = $7,000.00. 2. The employee’s FUTA Credit Reduction YTD taxable gross prior to the next pay calculation = $4,934.91 ($2,065.09 less than the annual FUTA taxable wage limit of $7,000.00). 3. When a payment in the amount of $2,116.04 is subsequently calculated for the employee, one of the employee’s Additional Data payline sub-pages is updated to show Tax Periods > 1. Subsequent pay calculation results, before vs. after the modifications delivered in Tax Update 16-A: Subsequent payment in the amount of $2,116.04 FUTA Credit Reduction (Tax Class 6) Current Taxable Gross FUTA Credit Reduction (Tax Class 6) YTD Taxable Gross Before the modifications $2116.04 (incorrect, causing YTD taxable gross to exceed annual maximum FUTA taxable wage limit of $7,000.00) $7,050.95 (4,934.91+ 2116.04) (incorrect, exceeds the annual maximum FUTA taxable wage limit of $7,000.00) After the modifications $2,065.09 (correct) $7,000.00 (4,934.91+2,065.09) (correct) 3 6 – T A X 16A910- N O T E S . D O C PEOPLESOFT PROPRIETARY AND CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 Patch Description 21785497 Patch 21785497 modifies PSPPYNET.CBL and PSPTCALC.CBL to correctly calculate an employee’s Missouri resident state withholding tax when a Missouri resident is paid an on-cycle check that includes both (a) supplemental wages for work at a tax location in Missouri and (b) regular wages for work performed in one or more states other than Missouri. State Tax Reciprocity Rule 3 is applied in calculating the state tax withheld on the regular wages: Withhold 100% of calculated work state withholding on work state wages. Calculate residence state withholding on total wages, then factor the calculated residence state withholding by the percentage of total wages earned in the residence state, and withhold the factored amount of the residence state withholding. Prior to the modifications, Missouri withholding tax was calculated incorrectly in the above-described situation, as illustrated in the following example for a Missouri resident who is paid a total of $10,000 in an on-cycle check for work in both Missouri and Michigan. The employee is a Missouri resident who is paid semi-monthly and whose tax status is single claiming zero withholding allowances. On-cycle check State withholding tax calculations before the modifications State withholding tax calculations after the modifications $7,000 bonus Work location = Missouri (aggregate tax method) Missouri tax = $420.00 (factor applied incorrectly) Missouri tax = $394.00 $3,000 regular wages Work location = Michigan (annualized tax method) Michigan tax = $127.50 (correct) PEOPLESOFT PROPRIETARY AND CONFIDENTIAL Missouri tax on total wages ($10.000) = $562.38 Multiplied by factor of 0.70 = $393.67, rounded to $394.00 (Factor = 7000.00 / 10,000.00 = 0.70) Michigan tax = $127.50 (unchanged) T A X 16A910- N O T E S . D O C - 37 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 Patch Description 21918996 USF Patch 21918996 modifies FGPCADJG.DMS to correctly generate Payroll Error Message 020010 if the status for the GVT_GEOLOC_CD is set to Inactive on the Location Address Table (Setup HCM>Foundation Tables>Organization>Location USF or Geographic Location MIL). Example: Job Data: Employee is set up with Location Code L00001 Location USF page Location Code L00001: Geoloc Cd is set up with 110010001 Geographical Location Table Code 110010001: Historical rows show Status = “Active” but the current row that is in effect for the payroll currently processed shows Status = ”Inactive”. Geographic Location Table 110010001 Status = Inactive for the effective-dated row applicable to payroll currently processed Before the modifications After the modifications Employee processed with Location Code L00001 associated with Geoloc Cd 110010001 Employee is paid. No error message generated when Pay Calc is processed. Employee is not paid. Error message 020010 is correctly generated. 3 8 – T A X 16A910- N O T E S . D O C PEOPLESOFT PROPRIETARY AND CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 Patch Description 21919053 Patch 21919053 modifies PSPPYCAL.CBL to successfully calculate an employee’s paycheck when a gross-up earnings amount is paid on a separate check and covers an entire prior pay period that includes multiple FLSA periods. Prior to the modifications, the Pay Calculation process generated error message 000058 and the employee was not paid in this situation. (Posted to My Oracle Support as Patch 22181360 on 04 December 2015) 22110462 Patch 22110462 modifies PSPPYNET.CBL to ensure that local taxable gross and local tax amounts are not calculated when an employee has both (1) an earnings set up with a Taxable Gross Component ID with Tax Gross Effect = “Subtracts From” and (2) a before-tax benefits deduction set up with a Taxable Gross Component ID with Tax Gross Effect = “No Effect”. Prior to the modifications, in this situation the program incorrectly calculated a local tax row with negative gross and tax amounts that matched the benefit deduction amount. Example: The following earnings and deduction are processed for an employee who is subject to the St. Louis earnings tax (Locality MO-65000): Earnings Code “ABC” is set up with Taxable Gross Component ID = “NOCTY”. The Taxable Gross Definition Table entry for Locality MO-65000 is set up to indicate Tax Gross Effect = “Subtracts from Gross” for Taxable Gross Component ID “NOCTY”. Deduction Code “DEF” includes a before-tax deduction associated with Taxable Gross Component ID “401K”. The Taxable Gross Definition Table entry for Locality MO-65000 is set up to indicate Tax Gross Effect = “No Effect” for Taxable Gross Component ID “401K”. Employee’s paycheck calculation includes a before-tax deduction 401(k) in the amount of $81.73 for Deduction Code “DEF”. PEOPLESOFT PROPRIETARY AND CONFIDENTIAL Incorrect Paycheck-Taxes result for Locality MO-65000 before the modifications Correct Paycheck-Taxes result for Locality MO-65000 after the modifications taxable gross (81.73) tax ( 0.82) No taxable gross amount is generated for Locality MO-65000, and no tax is withheld. T A X 16A910- N O T E S . D O C - 39 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 Patch Description 22241378 Patch 22241378 modifies PSPTCALC.CBL to correctly calculate an employee’s resident state withholding tax when the employee lives and works in the same state and is paid regular, supplemental and special supplemental earnings on the same paycheck. Prior to the modifications, state withholding tax was over-calculated for an employee in the above-described situation. 22265126 Patch 22265126 modifies PSPUSTAX.CBL to support the changes in the Maine withholding tax calculation formula which are effective for wages paid on or after January 1, 2016. Maine has added a new “Phase-Out” calculation to the percentage withholding tax formula. http://www.maine.gov/revenue/forms/with/2016/16_wh_tab&instructions%20rev%202015-11-12.pdf Tax Update 16-A also delivers an update to the State Tax Table entry for State = ME with Effective Date = 01/01/2016. Both the tax table update and the COBOL program modification must be applied together in order to correctly calculate Maine withholding tax on wages paid on or after January 1, 2016. See the earlier U.S. Changes section of this document for information regarding the State Tax Table update delivered for Maine in Tax Update 16-A. (Posted to My Oracle Support as Patch 22308727 on 17 December 2015) 22288834 Patch 22288834 modifies PSPMFLSA.CBL and PSPMFLSA.DMS to correctly calculate an employee’s FLSA rate in the following sequence of events when all of the following conditions are present: 1. 2. 3. 4. 5. The employee is subject to FLSA; and The employee’s Job Data Employee Type = “E” (Exception Hourly); and The employee is initially paid semi-monthly or monthly; and Subsequently, the employee is transferred to a bi-weekly or weekly Pay Group for which the pay period begin/end dates overlap the pay period begin/end dates of the employee’s previous semi-monthly or monthly Pay Group; and The employee receives a payment (e.g. incentive) spanning the period of time in which the employee was paid in the two different pay groups with different pay frequencies. Prior to the modifications, the following results occurred in the above-described situation: The employee’s FLSA rate was calculated based on the bi-weekly or weekly pay frequency for the FLSA earnings and not based on the semi-monthly or monthly pay frequency; and Although the employee’s paycheck was calculated, error message 000388 (shown below) was incorrectly generated. After the modifications, this error message will not be generated in this situation. 4 0 – T A X 16A910- N O T E S . D O C PEOPLESOFT PROPRIETARY AND CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 U.S. SQRs delivered in Tax Update 16-A for Release 9.1 Descriptions of SQR modifications are followed by the patch number. Unless otherwise indicated by a specific posting date, patch numbers referenced in these tax update notes have not been posted to My Oracle Support. E&G = PeopleSoft Payroll for North America for Education & Government USF = PeopleSoft Payroll for North America for U.S. Federal Government Annual Reporting SQRs SQR Description TAX922US.SQR TAXMREF2.SQC TAX922US.SQR, in conjunction with TAXMREF2.SQC, creates a file to report Form W-2c data electronically to the Social Security Administration in the EFW2C format. The programs are modified to reflect changes made in the file format record specifications issued in the 2015 edition of SSA Publication EFW2C. https://www.socialsecurity.gov/employer/efw/15efw2c.pdf SSA Pub. EFW2c 2014 edition SSA Pub. EFW2c 2015 edition RCW Record: positions 398-408 positions 409-419 Originally reported Advance Earned Income Credit Correct Advance Earned Income Credit Filler Filler RCT Record: positions 221-235 positions 236-250 Total originally reported Advance Earned Income Credit Total correct Advance Earned Income Credit Filler Filler RCO Record: positions 189-199 positions 200-210 Originally reported HIRE Exempt Wages & Tips Correct HIRE Exempt Wages & Tips Filler Filler RCU Record: positions 251-265 positions 266-280 Total originally reported HIRE Exempt Wages & Tips Total correct HIRE Exempt Wages & Tips Filler Filler Corresponding changes (to discontinue the reporting of Advance Earned Income Credit amounts and HIRE Exempt Wages & Tips) to the program that creates the electronic file which reports Form W-2 data were delivered in Tax Update 14-E (Patch 19239613). (Patch 22113767) PEOPLESOFT PROPRIETARY AND CONFIDENTIAL T A X 16A910- N O T E S . D O C - 41 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 SQR Description TAX960VD.SQR TAX962VD.SQR (NEW) TAX960VD.SQR is a new program that, in conjunction with W2BOX.SQC, reports Form W-2VI wage and tax data to the U.S. Virgin Islands in the SSA EFW2 reporting format. PRTMMREF.SQC W2BOX.SQC TAX962VD.SQR is a new program that, in conjunction with PRTMMREF.SQC, produces an audit report of the contents of the file created by TAX960VD.SQR. In addition to reporting data to the Social Security Administration, a U.S. Virgin Islands employer who is submitting Form W2-VI data for more than 100 employees is also required to submit Form W-2VI data on a CD (in the SSA EFW2 file format) to the U.S. Virgin Islands Bureau of Internal Revenue. http://www.vibir.gov/pdfs/W2_1099_Filing_Requirement_Letters_2014.pdf Tax Update 16-A delivers new programs TAX960VD.SQR and TAX962VD.SQR, as well as modifications to existing modules PRTMMREF.SQC and W2BOX.SQC, to provide new product functionality to enable employers to comply with this requirement to report Form W-2VI data on CD to the U.S. Virgin Islands Bureau of Internal Revenue. See the earlier Special Notes – U.S. section of this document for illustrations of the new run control pages delivered in Tax Update 16-A which are used to run the two new programs TAX960VD.SQR and TAX962VD.SQR. (Patch 22114158) 4 2 – T A X 16A910- N O T E S . D O C PEOPLESOFT PROPRIETARY AND CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 Quarterly Reporting SQRs SQR Description TAX810WV.SQR TAX810WV.SQR reports employee quarterly unemployment wage and tax data to West Virginia in the ICESA format. The program is modified to comply with West Virginia’s requirement that, beginning with the report for the quarter ending March 31, 2016, employers must submit the quarterly wage file online instead of on diskette; West Virginia will no longer accept diskette submissions. http://workforcewv.org/unemployment/employers/online-employer-services.html Before Tax Update 16-A modifications After Tax Update 16-A modifications Reporting period For reporting data for quarters ending 12/31/2015 and earlier For reporting data for quarters ending 03/31/2016 and later B Record positions 23-34 Information specific to diskette reporting Spaces Run control used to execute TAX810WV.SQR Use the specific run control page for West Virginia quarterly reporting to create the West Virginia file. The specific run control page for West Virginia quarterly reporting is removed; use the “Others” tab to create the West Virginia file. * Contact phone number is entered on the specific run control page for West Virginia quarterly reporting. Filename format and reports Output file name = TAX810WV.nnn, where “nnn” represented a diskette volume number. Reports included references to the diskette reporting medium. Contact phone number is obtained from the Electronic Parameters page. Output filename = TAX810WV (no extension). All references to diskette reporting medium are removed. * See the earlier Special Notes – U.S. section of this document for information on the elimination of the specific run control page for West Virginia quarterly reporting and the change to using the “Others” tab to run TAX810WV.SQR to create the West Virginia quarterly wage reporting file. IMPORTANT: In addition to electronically submitting the file created by TAX810WV.SQR, effective beginning January 1, 2016, payments must be made by ACH debit through the online filing system at www.go.wv.gov/eocr. Email UCTaxUnit@wv.gov or call 304-558-2674 or 304-558-2676 for more information on this new requirement. (Patch 21889560) PEOPLESOFT PROPRIETARY AND CONFIDENTIAL T A X 16A910- N O T E S . D O C - 43 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 Other U.S. SQRs SQR Description TAX706.SQR TAX706.SQR produces the Taxable Gross Definition Table Report. The program is modified to correctly include all the appropriate Taxable Gross Component IDs (TGCIDs) at the local tax jurisdiction level when the “Current Table Entries Only” option is elected on the Run Control Page. (This reporting option was added in Tax Update 15-D.) Prior to the modifications, in some cases, some Taxable Gross Component IDs were incorrectly omitted from listings for local tax jurisdictions in the report output, such as in the following example illustrating table entries for Ohio school districts. Taxable Gross Component ID Before the modifications After the modifications GTL (one entry) Included Included SSP (four entries) Included Included SSS (one entry) Included Included 125 (one entry) Incorrectly excluded from the report Included 401k (one entry) Incorrectly excluded from the report Included (Patch 22018908) 4 4 – T A X 16A910- N O T E S . D O C PEOPLESOFT PROPRIETARY AND CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 Canadian SQRs delivered in Tax Update 16-A for Release 9.1 Descriptions of SQR modifications are followed by the patch number. Unless otherwise indicated by a specific posting date, patch numbers referenced in these tax update notes have not been posted to Updates & Fixes on My Oracle Support. SQR Description CTX910LD.SQR CTX910LD.SQR loads employee year-to-date tax, earnings, and deduction balances, as well as other information required for reporting to the year-end slip records in the database. The program is modified to ensure that the table aliases are consistent throughout the changes introduced in Tax Update 15-E. Prior to the modifications, errors were being generated when executing the program on a SQL Server platform due to inconsistent table aliases. (Patch 22346889; posted to My Oracle Support as Patch 22347233 on 17 December 2015) CTX910RM.SQR CTX910RM.SQR produces a file in XML format for reporting of original, amended, and cancelled RL-1 information. The program is modified to support RL-1 magnetic media reporting changes to the Version Schema, Certification No, Partner ID and Product ID for tax year 2015. (Patch 21903022) CTX910RP.SQR CTX910RP.SQR produces formatted laser RL-1 slips with a variety of sort options. Processing type options provide for original, amended, and cancelled slips, as well as the reprinting of duplicate slips. The program is modified to: 1. Include a second serial number on the RL-1 PDF slips to reflect the slip template on the Revenu Québec website. (Patch 21341694) 2. Embed the Revenu Québec authorization number FS1501080 into the program for printing onto the BI Publisher generated RL-1 slips in PD format. (Patch 21903050) CTX910VM.SQR CTX910VM.SQR produces a file in XML format for reporting of original, amended, and cancelled RL-2 information. The program is modified to support RL-2 magnetic media reporting changes to the Version Schema, Certification No, Partner ID and Product ID for tax year 2015. (Patch 21903022) PEOPLESOFT PROPRIETARY AND CONFIDENTIAL T A X 16A910- N O T E S . D O C - 45 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 SQR Description CTX910VP.SQR CTX910VP.SQR produces formatted laser RL-2 slips with a variety of sort options. Processing type options provide for original, amended, and cancelled slips, as well as the reprinting of duplicate slips. The program is modified to: 1. Include a second serial number on the RL-2 PDF slips to reflect the slip template on the Revenu Québec website. (Patch 21341694) 2. Embed the Revenu Québec authorization number FS1502038 into the program for printing onto the BI Publisher generated RL-2 slips in PD format. (Patch 21903050) CTX910XM.SQR CTX910XM.SQR produces an XML file for electronic internet reporting of original, amended (including cancelled) and reissued T4 and T4A information. It also produces a corresponding summary report that can be used for completing required government forms and for balancing. The program is modified to support the 2015 electronic file specifications for T4A XML file reporting. (Patch 21305302; posted to My Oracle Support on 14 December 2015) CTX912X.SQR CTX912X.SQR produces a T4 and/or T4A electronic reporting audit that reflects the data reported on the transmitter record of the XML file. Accumulated totals and summary record pages are provided for balancing purposes. The program is modified to support new T4A code 196 “Tuition Assistance – Basic Adult Education” for 2015 reporting. (Patch 22302119) 4 6 – T A X 16A910- N O T E S . D O C PEOPLESOFT PROPRIETARY AND CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 Appendix: Object Changes delivered in Tax Update 16-A BI Publisher Data Definitions: Data Source ID Description PYRL115 Patch 22012358 Added new Data Source Definition for 2015. Patch 22012358 Added new Data Source Definition for 2015. Patch 22264873 Added new Data Source Definition for 2015. PYRL215 PYW2C15 900 910 900 910 900 910 BI Publisher Report Definitions: Report Name Description PYRL115N_EE Patch 22012358 Added new RL-1 Employee print template for 2015. Patch 22012358 Added new RL-1 Employee Self-Service print template for 2015. Patch 22012358 Added new RL-1 Company print template for 2015. Patch 22012358 Added new RL-1 Government print template for 2015. Patch 22012358 Added new RL-2 Employee print template for 2015. Patch 22012358 Added new RL-2 Employee Self-Service print template for 2015. Patch 22012358 Added new RL-2 Company print template for 2015. Patch 22012358 Added new RL-2 Government print template for 2015. Patch 22264873 Added new W2-C Company print template for 2015. Patch 22264873 Added new W2-C Employee print template for 2015. Patch 22264873 Added new W2-C Government print template for 2015. Patch 22264873 Added new W2-C Employee Self-Service print template for 2015. Patch 22264873 Added new W2-C Company print template for 2015. Patch 22264873 Added new W2-C Employee print template for 2015. Patch 22264873 Added new W2-C Government print template for 2015. Patch 22264873 Added new W2-C Employee Self-Service print template for 2015. PYRL115S_EE PYRL115N_CO PYRL115N_GVT PYRL215N_EE PYRL215S_EE PYRL215N_CO PYRL215N_GVT PYW2C15N_CO PYW2C15N_EE PYW2C15N_GVT PYW2C15S_EE PYW2C15N_CO_1 PYW2C15N_EE_1 PYW2C15N_GVT_1 PYW2C15S_EE_1 BI Publisher Template Definitions: Template ID Description PYRL115N_EE_1 Patch 22012358 Added new RL-1 Patch 22012358 Added new RL-1 Patch 22012358 Added new RL-1 Patch 22012358 Added new RL-1 Patch 22012358 Added new RL-2 Patch 22012358 Added new RL-2 Patch 22012358 Added new RL-2 Patch 22012358 Added new RL-2 PYRL115S_EE_1 PYRL115N_CO_1 PYRL115N_GVT_1 PYRL215N_EE_1 PYRL215S_EE_1 PYRL215N_CO_1 PYRL215N_GVT_1 PEOPLESOFT PROPRIETARY AND Employee print template for 2015. Employee Self-Service print template for 2015. Company print template for 2015. Government print template for 2015. Employee print template for 2015. Employee Self-Service print template for 2015. Company print template for 2015. Government print template for 2015. CONFIDENTIAL T A X 16A910- N O T E S . D O C - 47 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A - RELEASE 9.1 JANUARY 15, 2016 Components: Name Description RUN_TAX960VD (USA) Patch 22114158 Added new component. Patch 22114158 Added new component. Patch 21889560 Removed page RUNCTL_TAX810WV. RUN_TAX962VD (USA) RUN_TAX810SD-WY (USA) 881 890 900 910 881 890 900 910 881 890 900 910 881 890 900 910 881 890 900 910 881 890 900 910 881 890 900 910 Fields: Name Description TX810_4_BTN2 Patch 21889560 Modified Short Name and Long Name properties from VT/WA/WV to VT/WA. Menus: Name Description MANAGE_ANNUAL_TAX_RPTG_US Patch 22114158 Added VI_FILE_MMREF menu item to Process Bar. Patch 22114158 Added VIRGIN_ISLANDS_AUDIT_MMREF menu item to Report Bar. MANAGE_ANNUAL_TAX_RPTG_US Message Catalog: Message Set Number Message Number Description 2002 1169 2002 1170 Patch 22114158 Added new message. Patch 22114158 Added new message. Pages: Name Description RUNCTL_TAX960VD Patch 22114158 Added new page. Patch 22114158 Added new page. Patch 21889560. Modified Activate PeopleCode. Patch 21889560. Modified Activate PeopleCode. RUNCTL_TAX962VD RUNCTL_TAX810SD RUNCTL_TAX810WY Portal Registry Structures: Name Description HC_RUN_TAX960VD_USA Patch 22114158 Added new portal registry structure. Patch 22114158 Added new portal registry structure. HC_RUN_TAX962VD_USA Process Definitions: Name Description TAX960VD Patch 22114158 Added new process definition. Patch 22114158 Added new process definition. TAX962VD 4 8 – T A X 16A910- N O T E S . D O C PEOPLESOFT PROPRIETARY AND CONFIDENTIAL JANUARY 15, 2016 PEOPLESOFT PAYROLL FOR NORTH AMERICA TAX UPDATE 16-A – RELEASE 9.1 Records: Name Field Description ADDL_PAY_EFFDT EFFDT ADDL_PAY_ERNCD ERNCD DERIVED_PAY TX810_4_BTN2 Patch 21568550 Modified FieldFormula PeopleCode. Patch 21568550 Modified prompt table to PY_EARNINGS_DVW. Patch 21889560. Modified FieldChange PeopleCode. Patch 21568550 Modified SQL definition. Patch 21568550 Modified SQL definition. Patch 21889560 Modified FieldChange PeopleCode. Patch 22144037 Modified FieldChange, RowInit, SaveEdit and SavePreChange PeopleCode. Patch 21889560 Modified RowInit, SaveEdit PeopleCode. PY_EARNINGS_DVW PY_EARNINGS_VW RC_QTR_UI DISKETTE_TYPE RC_QTR_UI REPORTING_MEDIUM RC_QTR_UI REPORTING_MEDIUM Create/ Alter 881 890 900 910 881 890 900 910 Security (Permission Lists): Menu Menu Item Description MANAGE_ANNUAL_TAX_RPTG_US VI_FILE_MMREF MANAGE_ANNUAL_TAX_RPTG_US VIRGIN_ISLANDS_AUDIT_MMREF Patch 22114158 Added new menu item to HCCPPY1000 and HCPFGALLP. Patch 22114158 Added new menu item to HCCPPY1000 and HCPFGALLP. PEOPLESOFT PROPRIETARY AND CONFIDENTIAL T A X 16A910- N O T E S . D O C - 49