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This page contains information for Commonwealth of 质量achusetts departments’ payroll teams on 所有 aspects of state payroll, 税务信息, 劳动力成本管理.

最近的工资单

Tax and Payroll Updates for Fiscal Year 2024

Tax brackets and supplemental wage rate for Tax Year 2024 are included in this memo.

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2023 Tax Reporting and Year End Processing

This memo provides departments with instructions and important processing dates for year-end tax reporting and payroll processing. This information should be shared with relevant staff in your department.

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质量achusetts Emergency Paid Sick Leave (MEPSL) Memo

This memo explains the MEPSL program and provides payroll instructions for how Commonwealth payroll staff are to enter pay for eligible employees.

视图的备忘录

HR/CMS核心用户访问

Core User Access to the Human Resources / Compensation Management System (HR/CMS)

人力资源/ CMS访问

工资新闻和更新

Filing cabinet labels in alphabetical order
合同、供应商和付款 2024年4月30日

开支分类手册 consolidated into one document for ease of reference and navigation

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公职人员须知 2024年4月18日

HR/CMS Employee Self-Service Upgraded

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财政年度备忘录标题图像
CTR新闻与倡议 2024年4月9日

Fiscal Year Memo 2025-01: Proposed Fringe Benefit and Payroll Tax Rates

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主要资源

Resource documents and links for departments to manage and process payroll

PowerDMS

Job aids and training materials for many payroll processes. (需要登录.]

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工资流程图

Diagram explaining the payroll cycle.

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人工成本管理

人工成本管理 (LCM) is the Commonwealth's labor distribution and cost 所有ocation system and acts as the accounting source of 所有 payroll related MMARS financial information.

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工资要求

403(b)避税年金

The Commonwealth of 质量achusetts 403(b) Elective Savings Plan operates under section 403(b) of the Internal Revenue Code. 参与是自愿的.

Only departments with an educational mission may offer Plan participation to employees. 这些包括:

  1. 教育秘书处
  2. 高等教育系
  3. Department of Elementary and Secondary Education
  4. Department of Early Education and Care
  5. 州立大学
  6. 社区学院

All employees of these departments are eligible to participate in the Plan, except that student employees whose employment is incidental to their education are not eligible.

退款处理

The method of assessing Unemployment Insurance, Universal Health Insurance 和 employer’s share of the 医疗保险 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%(检查更新). The rate is applied to the salaries expended under AA and CC object codes. There is no change in the method used to calculate the employee’s share of 医疗保险 tax withholding.

​All fringe benefit assessments determined by these rates will be charged to object code D09.

​NOTE: Tax 退款 will be assessed to the account incurring the salary.

补偿的大规模更新

Departments have a periodic need to update compensation for groups of employees. CTR will facilitate requests to provide mass update of compensation.

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医疗保险

Departments are responsible for determining and/or verifying the 医疗保险 tax status of each of their employees, and entering that status correctly into HR/CMS. This requires confirming whether an employee has a concurrent job and ensuring that both jobs have the same/correct 医疗保险 status in HR/CMS. Because HR/CMS security does not 所有ow for cross department view, errors sometimes occur.

In order to assist departments in ensuring compliance, report HMTAX010 所有ows departmemts to view any inconsistent 医疗保险 tax status for any concurrent job from any department.

军事支付

Implementation instructions and related documents regarding pay and other benefits for state employees c所有ed up for active military duty, and 税务信息 for members of the United States Armed Forces, are available at the following links:

收据凭证

收据凭证 are recoupments or payments back to the Payroll System to correct employee earnings, 税务及其他结余. 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 automatic所有y created by the Off Cycle activity.

If there are no accounting/distribution problems the PRRFC/PRRFP will be submitted. The 审计长bet356英国在线 will then finalize the corresponding PRRVs.

看到 检查反转流程图Payroll Refund Receipt Voucher (PRRV) Job Aid 了解更多信息. [需要磁石或VPN连接].

新员工

新员工必须:

各部门须注意:

  • Verify the Social Security Number to Name. (This does not verify eligibility to work). 联系 the Social Security Administration at 1-800-772-6270. If a mismatch is identified, a corrected 形式圆满填写完减免证明 must be completed.
  • 使用 表格i - 9 when verifying identity and Proof of Work eligibility.
  • Validate both Name and Social Security Number when an existing HR/CMS Employee ID (EMPLID) is available
  • Verify Unemployment Insurance and Universal Health Insurance and set up. See below section “Unemployment Insurance /Universal Health Insurance”
  • Verify 医疗保险 eligibility and set up. 参见上面的“医疗保险”部分.

申报超额豁免

For Employees that are claiming exempt status, the 国税局 requires employees to refile a new 形式圆满填写完减免证明 every year. 截止日期是2月15日. If claiming both federal and state exempt status, the 国税局 形式圆满填写完减免证明 will suffice. It will not need to be filed to the 国税局 or Department of Revenue (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. This report is currently accessible through Document Direct.

All forms should be kept on file at the department.

The 国税局 形式圆满填写完减免证明 has two conditions from which an employee can claim “exempt” from federal Withholdings (W-4 2021). 这两个条件都必须满足:

  1. “​Last Year I had a right to a refund of 所有 federal income tax withheld because I have no 纳税义务.”,
  2. “今年我希望能退款 所有 federal income tax withheld because I expect to have no 纳税义务.”

质量 DOR Circular M (2019) states any employee with an annual salary less than $8,000.bet356官网首页不应该被扣缴税款.

在人力资源/CMS中建立“豁免”, use the “Maintain Taxable Gross” radial button and enter $0 for Additional Withholdings.

工作协助:维护员工税务数据

2000年退休

The 质量achusetts Department of Revenue 所有ows employees to receive the first $2,000.00 in combined Retirement Deductions and 医疗保险 Tax to be excluded from 质量achusetts Taxable Gross Wages.

From the start of the new calendar year (January) up until the $2,000.达到00阈值, employees will have less 质量achusetts Taxable Gross to deduct taxes from, 这样就减少了州税.

Employees will see a gradual increase in their 质量achusetts tax withholding (sometimes up to two pay periods) as they approach the $2,000.00阈值.

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非现金汽车福利

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.

非现金停车福利

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.

Qualified Transportation Benefit Program

Employees who have enrolled in the Commonwealth’s Qualified Transportation Benefit Program may receive parking benefits via pretax payroll deductions up to any applicable federal and state exclusion amounts.

Unemployment Insurance / Universal Health Insurance

Unemployment Insurance (UI) and Universal Health Insurance (UHI) are employer related taxes created as an umbrella for those without health care coverage, 或者失业的人.

The Commonwealth of 质量achusetts, as the employer, pays these taxes, not the employee. Not 所有 Commonwealth positions are eligible. The following job categories are exempt from UI and UHI taxes:

  • 任何民选官员
  • 法官
  • 董事会成员
  • 军队/国民警卫队
  • 勤工俭学学生
  • Inmates working at an institution in which they reside
  • Patients / clients working at the institution in which they reside.

Because the exempt status is maintained at the employee level, an employee with multiple jobs will be exempt for 所有 jobs.

Departments are required to maintain the exempt from UI / UHI tax fields in HR/CMS.

其他页面

人力资源/ CMS信息

Information on the HR/CMS application for core users.

访问页面

HR/CMS用户组

Periodic meetings of the HR/CMS用户组.

访问页面

人力资源/CMS知识中心

核心用户的工作辅助存储库. (需要登录.]

访问SHAREPOINT