systems 3000 visual payroll clients quarterly report

SYSTEMS 3000 VISUAL PAYROLL CLIENTS – QUARTERLY REPORT INSTRUCTIONS 2021 r070921

IMPORTANT NOTES

WR-30 Report

For districts that manually adjust employees base weeks each payroll (some districts opt to do this for non-contractual time sheet employees) the WR-30 report must be processed before changing the payroll system date to the next quarter

Report Screen Settings

It is important that all quarterly report screen fields and settings are verified each quarter prior to printing out any quarterly reports – especially now that you may be working from home or using a different computer. This cannot be stressed enough!

Any user who has received a new computer (since the last time they processed quarterly reports) and any new payroll users (that are processing quarterly reports for the first time) will need to set up each of the quarterly reports settings screens for their computer by following the instructions outlined within this document

Quarterly Reports to be Processed

941 Report (federal)

NJ-927 Report (state)

WR-30 Report (state)

Multiple Worksite (state)

Pension Reports (TPAF & PERS) (state)

ROSC & ROC Upload/Downloads (state)

Submitting Your Quarterly Reports

It is recommended not to submit your quarterly reports until closer to the due date. The reason

for this is: should you need to void any checks for the quarter to be filed there is still time to adjust the quarterly report totals before submitting. Saving you the extra step of possibly having to file amended quarterly reports (primarily the WR30)

4th

Quarter Quarterly Reports: DO NOT file your 4th

quarter quarterly reports until you have reconciled your W2 totals to your quarterly reports. The totals for the first 3 submitted quarters

+ the pending 4th

quarter must tie into your W2 totals

Due Dates: It is important to verify all due dates with the appropriate agencies in case of any changes. The information below was copied from https://www.nj.gov/labor/ea/employer-services/rate-info/

1

Quarter: Quarter End Date: Quarterly Reports Due Date:

FIRST QTR: January, February, March March 31 April 30

SECOND QTR: April, May, June June 30 July 30

THIRD QTR: July, August, September September 30 October 30

FOURTH QTR: October, November, December December 31 January 30 (of following year)

PRIOR TO PROCESSING YOUR QUARTERLY REPORTS:

A. The last payroll for the quarter has to be processed and posted! B. The WR-30 Report and file submission:

The WR-30 Report must be processed before changing the payroll system date to the next quarter if your district manually adjusts employees base weeks each payroll (It can be processed at any time if your district does not manually adjust employees base weeks each payroll)

For new districts that have not yet obtained their WR30 Magnetic Authorization/PIN

Number you will need to do so now:a. go to https://www.nj.gov/treasury/revenue/ (and follow the website details) b. or call 609-292-9292 (and follow the prompts)

C. Verify required district information in System Settings

Click More/System Settings: Demographics: verify districts name and address is correct General: verify districts State and Federal ID #’s are correct

2

D. Verify your Posted Wage, Tax & Deduction Analysis Screen Settings:

Click Reports\Post-Check Posting\Posted Wage, Tax & Deduction Analysis and verify that each tax area contains all of your districts respective tax definition codes (e.g., shown below are Visual Payrolls standard NJ STATE Tax Def Codes (of 8-020 through 8-025). If your district has set up additional definition codes for NJ STATE TAX (e.g., 8-026 or whatever definition code was chosen to be used) you must add any and all additional definition codes into the appropriate areas shown below (as other reports are dependent upon the accuracy of the Posted Wage, Tax & Deduction Analysis screen settings):

E. Print the Following Reports (needed for verifying all quarterly report totals): Posted Wage, Tax & Deduction Analysis (for the quarter)

Your saved NJ State Tax Custom Payroll Reports (for each month & for the quarter)

Applied Wage Report ‘By Def’ (for quarter)

To Print the Applied Wage Report(s):

1. Click Reports\Quarterly Reports\Applied Wage Report 2. Select ‘Quarter’ 3. Select ‘AW Report Type: by Def’ 4. Select ‘Federal’ 5. Click ‘Report’ 6. Click the printer icon 7. Run report for ‘SUI’,’ FLI’, and ‘NJ State’

3

941 REPORT

1. Click Reports\Quarterly Reports\Employer’s Quarterly Federal Tax Return (941)-6/21:

On 06/24/2021, substantial changes were posted on irs.gov impacting 2nd quarter 941 reporting. These changes required a second 941 report option to be created and used for the 2nd, 3rd, and 4th quarters of 2021. Only use the first 941 report option if re-running the 1st quarter 941 for any reason. The new ‘941 v.06/21’ report screen contains three tabs across the top left labeled Page1, Page2, and Page3:

4

From the 'Page1' tab of the ‘941 v.06/21’ report screen:

1. At the top right of the 941 v.06/21 form:

click the ‘Quarter’ button

then select the applicable quarter for reporting (do not use the ‘941 v.06/21’ report screen for quarter 1)

2. Below the ‘Quarter’ selection:

‘Select the paydate which includes the 12th day of the THIRD month of the quarter’, click the down arrow to the right and select the payroll date that includes the 12th day of the THIRD month of the quarter (this will print a total count of employees in Box 1 on the 941 report)

3. In the ‘FEDERAL Tax Def. Codes(s)’ field:

Verify that all Federal Tax definition codes are listed in this box. 8-001, 8-002, and 8-003 are Visual Payroll's standard federal tax definition codes. It is important to verify that all Federal Tax definition codes used by your district are listed in this box. Click the ‘Add’ button to select any Federal Tax definitions not listed (clicking ‘OK’ to add them into the box). To delete any incorrect definition codes from this box, click on it to highlight it, then click the ‘Del’ button.

4. In the ‘FICA Def. Code’ and ‘FICA %’ fields:

Verify 8-010 FICA def code is present and FICA % is set to .124 (do not enter decimal in field)

5. In the ‘MEDICARE Def. Code’ and ‘MEDICARE %’ fields:

Verify 8-011 MEDI def code is present and MEDI % is set to .029 (do not enter decimal in field)

From page 1 of irs.gov ‘Instructions for Form 941’ dated June 23, 2021: “How you report qualified sick and family leave wages and the credit for qualified sick and family leave wages has changed. Taxable qualified sick and family leave wages for leave taken after March 31, 2021, are included on line 5a and taxed at 12.4% for social security tax purposes. However, if you’re reporting any qualified sick and family leave wages for leave taken before April 1, 2021, these wages are reported on lines 5a(i) and 5a(ii), respectively, and taxed at 6.2% for social security tax purposes.”

Due to this change impacting 2nd quarter reporting, use the next two 5a(i) and 5a(ii) fields to enter any applicable fica (social security) wages paid in the 2nd quarter (for leave taken in the 1st quarter). The next two descriptions follow the new informational box added to ‘Form 941 for 2021 (Rev. June 2021)’:

6. In the ‘5a(i) Qualified sick leave wages (for wages paid after March 31, 2020, for leave taken before April 1, 2021’ field:

Enter any applicable fica wages paid in the 2nd quarter (for leave taken in the 1st quarter)

7. In the ‘5a(ii) Qualified family leave wages (for wages paid after March 31, 2020, for leave taken before April 1, 2021’ field:

Enter any applicable fica wages paid in the 2nd quarter (for leave taken in the 1st quarter) 6

8. In the ‘Current qtr. adjustments for:’ fields:

(8) Sick Pay: enter a negative adjustment for the employee share of Social Security and Medicare taxes that were withheld and deposited by your third-party sick pay payer on the sick pay (if your third-party payer of sick pay that isn't your agent, for example, an insurance company, transfers the liability for the employer share of the Social Security and Medicare taxes to you)

(9) Tips and group-term life insurance: enter a negative adjustment for any uncollected employee share of Social Security and Medicare taxes on tips and on group-term life insurance premiums paid for former employees

9. In the ‘(13a) Total Deposits for the Quarter (inc. overpayment applied from a prior quarter)’ field:

Enter the total amount of Federal Tax payments (not tax withheld) the district transmitted for the quarter (per your payment confirmation printouts)

10. ‘User defined additional adjustment to Line 7-Current quarter's adjustment for fractions of cents’ (this field only accessible when running the 941 for a quarter and should only be used to adjust line 7 for very small discrepancy amounts affecting line 14 ‘Balance Due’ or line 15 ‘Overpayment’)

After you print and verify your 941 totals, this field allows you to fine-tune the line 7 fractions of cents (automated calculation) to adjust for any pennies/cents appearing in Line 14 ‘Balance Due’ or Line 15 ‘Overpayment’ (to zero them out prior to submission)

From the 'Page2' and ‘Page3’ tabs of the ‘941 v.06/21’ report screen:

On 06/24/2021 substantial changes were posted on irs.gov for ‘Form 941 for 2021 (Rev. June 2021)’ and ‘Instructions for Form 941 (Rev. June 2021)’, with accompanying worksheets that must be completed prior to entering in any applicable amounts into the fields provided on the Page2 and Page3 tabs of the 941 report screen. Please refer to the comprehensive instructions within this publication in order to determine if an amount for that line is applicable to your district’s individual circumstances.

From ‘Instructions for Form 941 (Rev. June 2021)’:

Page 25: Worksheet 1. Credit for Qualified Sick and Family Leave Wages for Leave Taken Before April 1, 2021

Page 26: Worksheet 2. Employee Retention Credit for the Second Quarter of 2021 Only (Wages Paid After March 31, 2021, and Before July 1, 2021)

Page 27: Worksheet 3. Credit for Qualified Sick and Family Leave Wages for Leave Taken After March 31, 2021

Page 28: Worksheet 4. Employee Retention Credit for Third and Fourth Quarters of 2021 Only (Qualified Wages Paid After June 30, 2021)

Page 29: Worksheet 5. COBRA Premium Assistance Credit

The line numbers and headings, as detailed in the ‘Instructions for Form 941 (Rev. June 2021)’, are listed below, along with the respective page(s) and related worksheet(s) for reference

7

The ‘Page2’ tab contains fields for lines (11b) through (13h):

11. (11b) Nonrefundable Portion of Credit for Qualified Sick and Family Leave Wages for Leave Taken Before April 1, 2021

page 14, worksheet 1: relates to certain private employers, enter the nonrefundable portion of the credit for qualified sick and family leave wages from Worksheet 1, Step 2, line 2j

12. (11c) Nonrefundable Portion of Employee Retention Credit

pages 15-16, worksheets 2 and 4

for the second quarter of 2021, enter the nonrefundable portion of the employee retention credit from Worksheet 2, Step 2, line 2h

for the third and fourth quarters of 2021, enter the nonrefundable portion of the employee retention credit from Worksheet 4, Step 2, line 2h

please note (from page 16): “the IRS expects to issue guidance about the employee retention credit provided under the ARP for wages paid after June 30, 2021, and before January 1, 2022, later this year. A link to any new guidance issued will be posted at IRS.gov/ERC”

13. (11d) Nonrefundable Portion of Credit for Qualified Sick and Family Leave Wages for Leave Taken After March 31, 2021

pages 16-18, worksheet 3: as amended for purposes of the ARP, for leave taken after March 31, 2021, and before October 1, 2021, enter the nonrefundable portion of the credit for qualified sick and family leave wages from Worksheet 3, Step 2, line 2r

14. (11e) Nonrefundable Portion of COBRA Premium Assistance Credit

page 18, worksheet 5: enter the nonrefundable portion of the COBRA premium assistance credit from Worksheet 5, Step 2, line 2g

15. (11f) Number of Individuals Provided COBRA Premium Assistance

page 18: enter the number of individuals provided COBRA premium assistance during the quarter; count each assistance eligible individual that received assistance as one individual, whether or not the COBRA coverage was for insurance that covered more than one assistance eligible individual

16. (13c) Refundable Portion of Credit for Qualified Sick and Family Leave Wages for Leave Taken Before April 1, 2021

page 18: relates to certain private employers, enter the refundable portion of the credit for qualified sick and family leave wages from Worksheet 1, Step 2, line 2k

17. (13d) Refundable Portion of Employee Retention Credit

pages 18-19, worksheets 2 and 4

for the second quarter of 2021, enter the refundable portion of the employee retention credit from Worksheet 2, Step 2, line 2i

for the third and fourth quarters of 2021, enter the refundable portion of the employee retention credit from Worksheet 4, Step 2, line 2i 8

18. (13e) Refundable Portion of Credit for Qualified Sick and Family Leave Wages for Leave Taken After March 31, 2021

page 19, worksheet 3: as amended for purposes of the ARP, for leave taken after March 31, 2021, and before October 1, 2021, enter the refundable portion of the credit for qualified sick and family leave wages from Worksheet 3, Step 2, line 2s

19. (13f) Refundable Portion of COBRA Premium Assistance Credit

page 19, worksheet 5: enter the refundable portion of the COBRA premium assistance credit from Worksheet 5, Step 2, line 2h

20. (13h) Total Advances Received From Filing Form(s) 7200 for the Quarter

page 19: enter the total advances received from filing Form(s) 7200 for the quarter; if you filed a Form 7200 for the quarter but you haven't received the advance before filing Form 941, don't include on line 13h the amount of the advance requested

The ‘Page3’ tab contains fields for lines (19) through (28):

21. (19) Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wages for Leave Taken Before April 1, 2021

page 22, worksheet 1: enter the qualified health plan expenses allocable to qualified sick leave wages for leave taken before April 1, 2021; this amount is also entered on Worksheet 1, Step 2, line 2b

22. (20) Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages for Leave Taken Before April 1, 2021

page 22, worksheet 1: enter the qualified health plan expenses allocable to qualified family leave wages for leave taken before April 1, 2021; this amount is also entered on Worksheet 1, Step 2, line 2f

From ‘Instructions for Form 941 (Rev. June 2021)’ – page 22:

Caution! The total amount reported on lines 21 and 22 can't exceed $10,000 per employee each quarter.

23. (21) Qualified Wages for the Employee Retention Credit

page 22, worksheets 2 and 4: enter the qualified wages for the employee retention credit (excluding the amount of any qualified health plan expenses)

for the second quarter of 2021, this amount is entered on Worksheet 2, Step 2, line 2a

for the third and fourth quarters of 2021, this amount is entered on Worksheet 4, Step 2, line 2a

24. (22) Qualified Health Plan Expenses for the Employee Retention Credit

page 22, worksheets 2 and 4: enter the qualified health plan expenses for the employee retention credit

for the second quarter of 2021, this amount is entered on Worksheet 2, Step 2, line 2b

for the third and fourth quarters of 2021, this amount is entered on Worksheet 4, Step 2, line 2b 9

25. (23) Qualified Sick Leave Wages for Leave Taken After March 31, 2021

page 23, worksheet 3: enter the qualified sick leave wages you paid to your employees for leave taken after March 31, 2021; this amount is also entered on Worksheet 3, Step 2, line 2a

26. (24) Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wages Reported on Line 23

page 23, worksheet 3: enter the qualified health plan expenses allocable to qualified sick leave wages for leave taken after March 31, 2021; this amount is also entered on Worksheet 3, Step 2, line 2b

27. (25) Amounts Under Certain Collectively Bargained Agreements Allocable to Qualified Sick Leave Wages Reported on Line 23

page 23, worksheet 3: enter the collectively bargained defined benefit pension plan contributions and collectively bargained apprenticeship program contributions allocable to qualified sick leave wages for leave taken after March 31, 2021; this amount is also entered on Worksheet 3, Step 2, line 2c

28. (26) Qualified Family Leave Wages for Leave Taken After March 31, 2021

page 23, worksheet 3: enter the qualified family leave wages you paid to your employees for leave taken after March 31, 2021; this amount is also entered on Worksheet 3, Step 2, line 2g

29. (27) Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages Reported on Line 26

page 23, worksheet 3: enter the qualified health plan expenses allocable to qualified family leave wages for leave taken after March 31, 2021; this amount is also entered on Worksheet 3, Step 2, line 2h

30. (28) Amounts Under Certain Collectively Bargained Agreements Allocable to Qualified Family Leave Wages Reported on Line 26

page 23, worksheet 3: enter the collectively bargained defined benefit pension plan contributions and collectively bargained apprenticeship program contributions allocable to qualified family leave wages for leave taken after March 31, 2021; this amount is also entered on Worksheet 3, Step 2, line 2i

31. After any applicable amounts have been entered into the appropriate fields, click the 941 button at the bottom of the screen, then click the printer icon

32. Now follow the instructions detailed on the following pages to validate your 941 report totals

10

Reports needed for validating the 941 report totals (for the applicable quarter):

941

Posted Wage, Tax & Deduction Analysis

Applied Wage Report (by Def) for Federal

1. 941 Line 1:

If employee count does not populate, but instead a 0 displays, go back into the 941 setup screen, complete step 3 (from above), reprint a new 941 report and continue on

2. 941 Line 2:

Verify total agrees to the ‘Taxable Wages’ total on the Applied Wage Report (by Def) for Federal. [941 Line 2 Total = Gross + Imputed – Fed Tax Exempt definition amounts], taking into consideration any ‘Applied Wage Adjustments’ performed, as well as any checks that could have resulted in ‘negative taxable wages’ (most commonly work comp checks where employee has other tax exempt deductions, such as pension or a tax shelter, as these checks are truly just zero taxable wages)

3. 941 Line 3:

Verify total agrees to the Posted Wage, Tax & Deduction Analysis total ‘Tax Withheld’ (for all Federal Tax definitions, usually 8-001, 8-002 & 8-003)

4. 941 Lines 5a, 5a(i), and 5a(ii) - Column 1:

Add together Column 1 amounts for lines 5a, 5a(i), and 5a(ii). The combined total should agree to the Posted Wage, Tax & Deduction Analysis ‘Applied Wages’ for your FICA definition code

5. 941 Lines 5a, 5a(i), and 5a(ii) - Column 2:

Line 5a Column 2 is the result of 5a column 1 amount x .124

Line 5a(i) Column 2 is the result of 5a(i) column 1 amount x .062

Line 5a(ii) Column 2 is the result of 5a(ii) column 1 amount x .062

6. 941 Line 5c:

Column 1 amount should agree to the Posted Wage, Tax & Deduction Analysis ‘Applied Wages’ for your MEDI definition code. Column 2 is the result of Column 1 amount x .029

7. 941 Line 5d:

Additional Medicare Tax withholding on employee wages in excess of $200,000

Column 2 is the result of Column 1 amount x .009

8. 941 Line 5e:

Calculated amount: total of lines 5a, 5a(i), 5a(ii), 5b, 5c and 5d from Column 2

9. 941 Line 6:

Calculated amount: total of lines 3, 5e, and 5f

10. 941 Line 7:

Should not exceed 5.00 in most cases (if it does please contact support)

11

11. 941 Line 8:

If applicable to your district, verify the amount on the printed 941 form matches the amount you would have entered for this line on the Page1 tab of the 941 report screen.

12. 941 Line 9:


13. 941 Line 10:

Total taxes after adjustments: total of lines 6 through 9

14. 941 Lines 11b through 11f:

If applicable to your district, verify the amounts on the printed 941 form match the amounts you would have entered for these lines on the Page2 tab of the 941 report screen.

15. 941 Line 11g:

Total nonrefundable credits: total of lines 11a, 11b, 11c, 11d, and 11e

16. 941 Line 12:

Total taxes after adjustments and nonrefundable credits: subtract line 11g from line 10

17. 941 Line 13a:

Total Deposits for this quarter: the amount you would have entered for this line on the Page1 tab of the 941 report screen; confirm this is the amount of Federal Tax payments the district transmitted for the quarter (per the payment confirmation printouts).

18. 941 Lines 13c through 13f:

If applicable to your district, verify the amounts on the printed 941 form match the amounts you would have entered for these lines on the Page2 tab of the 941 report screen.

19. 941 Line 13g:

Total deposits and refundable credits: total of lines 13a, 13c, 13d, 13e, and 13f

20. 941 Line 13h:


21. 941 Line 13i:

Total deposits and refundable credits less advances: subtract line 13h from line 13g

22. 941 Line 14:

Balance Due: if applicable, remit this amount with your 941 report. For lines 14 or 15, pennies/cents can be adjusted for by fine-tuning the line 7 fractions of cents if needed.

23. 941 Line 15:

Overpayment: if applicable, check box to ‘Send a refund’

12

24. 941 Part 2:

Line 16: check the appropriate selection for your district ("You were a semiweekly schedule depositor for any part of this quarter" generally applies to most districts)

25. 941 Part 3:

Lines 17 through 28: if applicable to your district, verify the amounts on the printed 941 form match the amounts you would have entered for these lines on the Page3 tab of the 941 report screen

26. 941 Part 4:

Indicate ‘Yes’ or ‘No’ (if ‘Yes’ complete the required information)

27. 941 Part 5:

Must be completed, signed, and dated

28. Complete Schedule B (Form 941) Report of Tax Liability for Semiweekly Schedule Depositors:

Go to https://www.irs.gov/pub/irs-pdf/i941sb.pdf to print and review the updated ‘Instructions for Schedule B (Form941) (Rev. June 2021)’ that was posted on 06/24/2021 in order to accurately adjust tax liability for nonrefundable credits claimed on Form 941, lines 11a, 11b, 11c, 11d, and 11e. Your total tax liability for the quarter must equal line 12 on Form 941; therefore, don't reduce your total liability reported on Schedule B by the refundable portion of the credit for qualified sick and family leave wages, the refundable portion of the employee retention credit, or the refundable portion of the COBRA premium assistance credit

Go to https://www.irs.gov/pub/irs-pdf/f941sb.pdf to enter in your district's tax liabilities (not deposits) into the Schedule B (Form 941) for each payroll check date (the date wages were paid). Verify total liability for the quarter equals your 941-Line 12 amount. Print and submit with your completed 941 form

29. 941 Page 4:

Page 4 of the printed 941 form is for the district's internal use only. It is important to retain this page with your submitted 941 for the district's records (as it provides the values entered in by the user on the Page1, Page2, and Page3 tabs of the ‘941 v.06/21’ report screen, information used to generate the 941 form for your district)

13

https://www.irs.gov/pub/irs-pdf/i941sb.pdf

https://www.irs.gov/pub/irs-pdf/f941sb.pdf

941 Manual Adjustments Needed for:

Taxable Third Party Sick Pay and/or

Imputed Income for Civil Union Partner Benefit Coverage Taxable Third Party Sick Pay For those districts who are responsible for reporting employer share of taxes for taxable third party sick pay (as notified by the district’s third party insurance company), the employer must make deposits for the employer share of the Social Security and Medicare taxes on the employer’s quarterly 941. The employer’s liability for these taxes begins when they receive the third party’s notice of sick pay payments (as per publication 15-A: Sick Pay Reporting). Imputed Income for Civil Union Partner Benefit Coverage The Imputed Value of Benefits (for health benefits provided by the district) is subject to Federal, Social Security and Medicare Taxes for civil union partner benefit coverage

for active employees, where definition code 2-030 is present on employee’s pay line throughout the year, manual adjustments are not necessary for the 941 and W2

for active employees, where definition code 2-030 is not present on employee’s pay line throughout the year, manual adjustments are necessary for the 941 and W2 (in order to include the imputed value amount and show that the taxes were collected); districts can then collect the employee share of taxes back directly from the employee (through a miscellaneous "Due Back To Board" deduction definition code)

for retired employees, where the imputed value is not able to be tracked through payroll throughout the year, the Imputed Value of Benefits (for health benefits provided by the State Health Benefits Program) is subject to Federal, Social Security and Medicare Taxes for civil union partner benefit coverage; if applicable, The State of New Jersey, Division of Pensions & Benefits, will send your district a monthly report showing the imputed value of the health benefit and the fica tax liability incurred, you will need to pay the employer share of Social Security and Medicare taxes for this Imputed Income amount, either monthly (after you receive the Statement from the Division of Pensions), or by paying the Balance Due, when you submit your Quarterly 941

Manually Adjusting the 941 Employers will have to go to https://www.irs.gov/pub/irs-pdf/f941.pdf and manually complete an online 941 form to adjust for the employer’s share of the tax on third party sick pay, and/or for the imputed value amount for the civil union partner benefit coverage. If applicable, adjusting entries for Social Security and Medicare taxes are required on Line 8 (based on the third party sick pay statement received), and/or Line 9 (for retired civil union employees). Follow the instructions outlined below.

14

Print the 941 as usual from our system and validate all report totals, then adjust as follows:

Line 2: Increase amount by the third party sick pay amount and/or imputed value amount

Line 3: Normally there should not be an adjustment to this line (because federal tax is typically not withheld by third party; if the third party did withhold any federal income tax, they will report this amount on their 941). No adjustment necessary for civil union imputed value amount.

Line 5a: Column 1: Increase amount by third party sick pay and/or imputed value amount

Column 2: Multiply adjusted column 1 amount by 0.124 (enter new amount)

Line 5c: Column 1: Increase amount by third party sick pay and/or imputed value amount

Column 2: Multiply adjusted column 1 amount by 0.029 (enter new amount)

Line 5d: Column 1: If applicable increase amount by third party sick pay and/or imputed value amount (for employee wages in excess of $200,000)

Column 2: If applicable multiply adjusted column 1 amount by 0.009 (enter new amount)

Line 5e: Total SS & Medicare taxes (total of all column 2 amounts: 5a + 5a(i) + 5a(ii) + 5b + 5c + 5d)

Line 6: Total taxes before adjustments (total of lines 3 + 5e + 5f)

Line 8: From the third party sick pay statement received, enter the ‘Total FICA Withheld’ from the employee(s) as a negative amount on line 8. This entry is required because the total tax liability for Social Security and Medicare taxes is split between the employer and the third party (employer share and employee share, already withheld from the third party). The ‘Total FICA Withheld’ was deposited by, and reported on the third party’s 941.

Line 9: 941 adjustment needed for Civil Union Partner Benefit Coverage for retired employees. There are 2 things you need to do:

1. Enter the computed and uncollected employee share of Fica & Medicare tax amount as a negative amount on line 9

2. On the printed 941 form, manually edit line 9 description from ‘group term life insurance’ to ‘group term health insurance’

Line 10: Total taxes after adjustments (total of lines 6 through 9)

Lines 11b-11f: Amounts you would have entered for these lines on the Page2 tab of the 941 report screen

Line 11g: Total nonrefundable credits (total of lines 11a + 11b + 11c + 11d + 11e)

Line 12: Total taxes after adjustments and nonrefundable credits (subtract line 11g from line 10)

Line 13a: Total deposits for the quarter (confirm this is the amount of your deposits for the quarter)

Lines 13c-13f: Amounts you would have entered for these lines on the Page2 tab of the 941 report screen

Line 13g: Total deposits and refundable credits (total of lines 13a + 13c + 13d + 13e + 13f)

Line 13h: Amount you would have entered for this line on the Page2 tab of the 941 report screen

Line 13i: Total deposits and refundable credits less advances (subtract line 13h from line 13g)

Line 14: Enter balance due if line 12 is more than line 13i

Line 15: Enter overpayment if line 13i is more than line 12 and also check off ‘Send a refund’

Lines 19-28: Amounts you would have entered for these lines on the Page3 tab of the 941 report screen

15

NJ-927 REPORT

Prior to Generating your 927 Report Verify your Posted Wage, Tax & Deduction Analysis Screen Settings:

Click Reports\Post-Check Posting\Posted Wage, Tax & Deduction Analysis and verify that each tax area contains all of your districts respective tax definition codes (e.g., shown below are Visual Payrolls standard NJ STATE Tax Def Codes (of 8-020 through 8-025). If your district has set up additional definition codes for NJ STATE TAX (e.g., 8-026 or whatever definition code was chosen to be used) you must add any and all additional definition codes into the appropriate areas shown below (as other reports are dependent upon the accuracy of the Posted Wage, Tax & Deduction Analysis screen settings):

1. Click Reports\Quarterly Reports\Employer’s Quarterly NJ Report (927):

16

Please Note: Steps 2 through 11 relate to the setup of the ‘GIT Withholding’ tab:

17

On the ‘GIT Withholding’ tab:

2. Click the ‘Quarter’ button and select the applicable quarter (1 through 4) for reporting 3. The ‘SUI Def. Code’ field should list your SUI definition (the default SUI definition code is 8-012 for

most districts). If it is not there you can add it by clicking the search icon (binoculars), select the SUI tax definition and click ‘OK’

4. The ‘Civil Union Def. Code’ field should list your Civil Union definition (the default Civil Union

definition code is 2-030 for most districts). If it is not there you can add it by clicking the search icon (binoculars), select the Civil Union definition and click ‘OK’

5. In the ‘NJ State Tax Def. Codes (NJA-NJE)’ field enter only the NJ State A through E Tax definition

codes. Do not add NJ State Extra Tax definition codes 6. In the ‘PA State Tax Def. Codes (No Extra)’ field (if applicable) enter only the PA State definition

code. Do not add PA State Extra Tax definition codes 7. In the ‘EXCLUDE this/these Pensionable and/or Non-Pensionable Wage Definition(s) from the

Employee Total QTD Wages’ field add any definitions that should be excluded from the calculation of employees QTD Wages on the report being processed. The only definitions that are usually entered here are the two Workers Compensation definition codes and any Workstudy definition code that is exempt from STATE, SUI & FLI taxes in the Definition Master Definition Exemptions List

8. In the ‘EXCLUDE those who DO NOT HAVE ALL these Definition(s)’ field add SUI definition 8-012 (so

that if this definition is not present on an employee’s record the employee will not be included on the report. This field is commonly used to exclude non-SUI employees)

On the bottom section of the ‘GIT Withholding’ tab (shown below):

9. In the ‘Enter GIT Amount Withheld Each Month’ (Month 1, Month 2, Month 3) fields: these amounts no longer need to be entered). These fields will be disabled in a future update

10. In the ‘3. Total GIT Remitted This Qtr.’ field you must enter the total amount of NJ State Tax

payments (not tax withheld) the district sent to the state for the quarter (per your payment confirmation printouts)

11. Next click the ‘UI, WF, DI & FLI’ tab

18

Please Note: Steps 12 through 20 relate to the setup of the ‘UI, WF, DI & FLI’ tab:

12. The ‘FLI Def. Code’ field should list your FLI definition (the default definition code is 8-015 for most districts). If it is not there you can add it by clicking the search icon (binoculars), select the FLI tax definition and click ‘OK’

13. In the ‘EXCLUDE this/these Pensionable and/or Non-Pensionable Wage Definition(s) from the

Employee Total UI, DI, WF & FLI Wages’ field, add any definitions that should be excluded from the calculation of employees QTD Wages on the report being processed. The only definitions that are usually entered here are the two Workers Compensation definition codes and any Workstudy definition that is exempt from STATE, SUI & FLI taxes in the Definition Master Definition Exemptions List

14. In the ‘7. The count of all full-time and part-time covered workers who worked during, or received

pay for the pay period that included the 12th

day of each month. Select the pay date in each

month of the quarter that included the 12th

day of that month’ fields select the pay date for each

month of the quarter that includes the 12th

day of that month. This will print a total count of employees for each month in Box 7 on the 927 Report

IMPORTANT: log into the states website (where you submit your 927 online) for steps 15 - 19: (https://www1.state.nj.us/TYTR_BusinessFilings/jsp/common/Login.jsp?taxcode=45)

15. Verify the ‘11. Disability Plan’ field matches the code shown online for the states 927-Line 13 (if your district has an approved state, private or combination disability plan (plan codes S, P, or C) edit the 927 setup screen default code of N to match the code shown online for the states 927-Line 13). For combination plans (plan code C) you will also need to enter the taxable wages in the ‘Taxable DI (for Combination Plans)’ field

16. Verify the ‘12. FLI Plan’ field matches the code shown online for the states 927-Line 14 (if your

district has an approved private or combination plan for FLI (plan codes P or C) edit the 927 setup screen default code of S to match the code shown online for the states 927-Line 14). For combination plans (plan code C) you will also need to enter the taxable wages in the ‘Taxable FLI (for Combination Plans)’ field

19

17. Verify the ‘13. UI & WF Rate’ field matches your districts rate shown online for the states 927-Line 15 (if necessary edit the 927 setup screen default rate of .001250 to match the rate shown online for the states 927-Line 15)

18. Verify the ‘14. DI Rate’ field matches your districts rate shown online for the state's 927-Line 17 (if

your district has an approved state, private or combination disability plan (plan codes S, P, or C) as noted in the ‘11. Disability Plan’ field, edit the 927 setup screen default rate of .000000 to match the rate shown online for the states 927-Line 17). The default rate is .000000 because most districts do not have a Disability Plan (as noted in field ‘11. Disability Plan’ with code ‘N’)

19. Verify the ‘15. FLI Rate’ field matches the rate shown online for the states 927-Line 18 (the rate for

2021 is .002800)

20. In the ‘16. Payments Received for this Quarter’ field ( ) enter the total of ALL payments (live checks, electronic/wire transfers, etc.) that have been submitted for this quarter for UI, WF, DI & FLI. For most districts this figure will remain 0.00 since these payments are generally submitted quarterly

21. Next click the ‘Private Plans’ tab

22. In the 19. The count of all full-time and part-time covered workers insured under “Private Plan” for

TDI….’ field: if applicable enter the number of workers who worked or received compensation

during the payroll period that includes the 12th

day of the 3rd

month of the quarter. And who were insured during that same payroll period under an approved Private Plan for DI

23. In the ‘20. The count of all full-time and part-time covered workers insured under “Private Plan” for

FLI….’ Field: if applicable enter the number of workers who worked or received compensation

during the payroll period that includes the 12th

day of the 3rd

month of the quarter. And who were insured during that same payroll period under an approved Private Plan for FLI

24. When ready click the ‘Report’ button (at the bottom of the screen) and click the printer icon

25. Follow the instructions on the following pages to validate your 927 report totals

20

Reports Needed for Validating the 927 Report Totals (for the applicable quarter):

927 Posted Wage, Tax & Deduction Analysis (for each payroll & for the quarter) Applied Wage Report (‘By Def’) for ‘NJ State’,’ SUI’ & ‘FLI’ (for the quarter) WR30 (for the quarter) NJ State Income Tax Withheld Custom Payroll Reports (for each payroll & for the quarter)

1. NJ-927 Line 01:

Wages and Other Amounts Subject to Gross Income Tax

[Gross + Imputed – NJ Exempt – PA Wages – PA Imputed = 927 Line 1]

Verify total agrees to the ‘Taxable Wages’ total on the ‘NJ State Applied Wages Report

For districts with NY employees: NJ + NY wages (already included in the NJ State Applied Wages report total) need to tie into the 927 Line 1 total

For districts that have PA & NJ employees. Please note: imputed income for any employee who moved between PA & NJ during the quarter needs to be adjusted when tying into the 927 Line 1 total. To find these employee(s) go to Custom Payroll Reports and select the NJ State Tax Report (your report may have a different title) from the ‘Saved Reports’ down arrow. Select applicable quarter and ‘Search’ State equals PA. Or select the PA State Tax Report (your report may have a different title) from the ‘Saved Reports’ down arrow and ‘Search’ State equals NJ. Run the check register for affected employees and calculate imputed income for both states and apply accordingly

2. NJ-927 Line 02:

Total GIT Amount Due This Quarter

[Total NJ State Income Tax Withheld]

Important to verify this total agrees to the Posted Wage, Tax & Deduction Analysis ‘Tax Withheld’ (for all NJ State Tax Definitions A, B, C, D, E & NJ Extra) and/or to your NJ State Tax Report (your report may have a different title) Custom Payroll Report (‘Grand Totals’= total Tax Withheld) for the quarter. (And not to the bottom section of the 927 report)

3. NJ-927 Line 03:

Total GIT Remitted This Quarter Plus Credits (if Applicable) [Total NJ State Income Tax Payments Made]

Confirm this is the total amount of NJ State Tax payments (not tax withheld) the district sent to the state for the quarter (per your payment confirmation printouts). If it is not go back into the 927 setup screen and complete step 10 (from above). Rerun 927 report and continue verifying all totals

21

4. NJ-927 Line 04:

GIT Balance Due

[Amount will Populate if More Tax was Withheld than Paid]

If applicable remit this amount with your 927 submission5. NJ-927 Line 05:

GIT Overpayment Amount

[Amount will Populate if More Tax was Paid than Withheld]

If applicable indicate you would like a refund6. NJ-927 Line 06:

GIT Payment Amount

[Amount will Populate if More Tax was Withheld than Paid]

If applicable remit this amount with your 927 submission7. NJ-927 Line 07:

The count of all full-time and part-time covered workers... [Totals will Populate Automatically]

If totals do not populate (instead a 0 displays) go back into the 927 setup screen and complete step 14 (from above). Rerun 927 report and continue verifying all totals

8. NJ-927 Line 08:

Total of All Wages Paid Subject to UI, DI, WF, & FLI

[Gross – SUI/FLI Exempt Definition Amounts = 927 Line 8 Total & WR30 Total]

Verify total agrees to the ‘Total of all Wages Paid Subject to UI, DI, WF & FLI’ total on the SUI Applied Wages Report

927 Line 8 total should also agree to the WR30 total (please refer to further

instructions at the end of the WR30 section if they do not)9. NJ-927 Line 09:

DI-Employer, UI and WF Wages in Excess of First...

Verify that:

‘Wages in Excess of First’ box shows $36,200.00 for 2021

Total for line 9 ties into the total on the SUI Applied Wages Report (shown to the right of the ‘Less Excess Wages over $36,200.00’ section)

10. NJ-927 Line 10:

DI-Worker and FLI Wages in Excess of First...

Verify that:

‘Wages in Excess of First’ box shows $138,200.00 for 2021

Total for line 10 ties into the total on the FLI Applied Wages Report (shown to the right of the ‘Less Excess Wages over $138,200.00 ‘section)

22

11. NJ-927 Line 11:

Taxable Wages UI & WF (result of line 8 minus line 9)

[Gross – SUI Exempt Definition Amounts – Wages over SUI Limit = 927 Line 11]

Verify total agrees to the Posted Wage, Tax & Deduction Analysis ‘Applied Wages’ for your SUI definition code

Verify total agrees to the SUI Applied Wages Report ‘Taxable Wages’ total

12. NJ-927 Line 12:

Taxable Wages Subject to DI-Employer (result dependent upon plan code: N, P, S, C)

[Gross – SDI Exempt Definition Amounts – Wages over SDI Employer Limit = 927 Line 12]

Resulting calculation is dependent upon plan code entered on the 927 setup screen:

Plan codes N or P result in 0.00

Plan code S would be the result of line 8 minus line 9

Plan code C displays taxable DI (from amount entered on 927 setup screen)

13. NJ-927 Line 13:

Taxable Wages Subject to DI-Worker (result dependent upon plan code: N, P, S, C)

[Gross – SDI Exempt Definition Amounts – Wages over SDI Employee Limit = 927 Line 13]

Resulting calculation is dependent upon plan code entered on the 927 setup screen:

Plan codes N or P result in 0.00

Plan code S would be the result of line 8 minus line 10

Plan code C displays taxable DI (from amount entered on 927 setup screen)

Districts with a plan code of S: verify total agrees to the Posted Wage, Tax & Deduction Analysis ‘Applied Wages’ for your SDI definition code

14. NJ-927 Line 14:

Taxable Wages Subject to FLI (the result of line 8 minus line 10)

[Gross – FLI Exempt Definition Amounts – Wages over FLI Limit = 927 Line 14]

Verify total agrees to the Posted Wage, Tax & Deduction Analysis ‘Applied Wages’ for your FLI definition code

Verify total agrees to the FLI Applied Wages Report 'Taxable Wages' total

23

15. NJ-927 Line 15:

Total UI & WF Contributions (result of line 11 multiplied by rate listed for line 15)

Verify that the ‘Total UI & WF Contributions' box displays the same rate that is listed online for your district (from the state website where you submit your 927). If it does not go back into the 927 setup screen and complete step 17 (from above). Rerun 927 report and continue verifying all totals

The default rate of 0.001250 is normally shown in the ‘Total UI & WF Contributions’ box. In most districts: .125 is remitted to the state

.300 is usually held in an unemployment account

=.425 the total employee SUI deduction withheld

16. NJ-927 Line 16:

DI-Employer Contributions (the result of line 12 multiplied by rate listed for line 16)

For districts that deduct SDI tax your NJ State 927 online submission will display resulting calculation (wages from line 12 multiplied by the DI rate)

17. NJ-927 Line 17:

DI-Worker Contributions (the result of line 13 multiplied by rate listed for line 17)

Verify that the ‘DI-Worker Contributions' box displays the same rate that is listed online for your district (from the state website where you submit your 927). If it does not go back into the 927 setup screen and complete step 18 (from above). Rerun and re-verify your 927 report totals

Compare this total to the actual ‘Tax Withheld’ on the Posted Wage, Tax & Deduction Analysis for your SDI definition code. The totals will not match exactly (since the Posted Wage is a total of each employee’s SDI deduction for every payroll processed whereas the NJ927-Line 17 total is a single calculated percentage of the total taxable wages for the quarter). These two amounts should be within a reasonable amount of each other (possibly up to a dollar depending on the size of your district). If they are not please contact support for assistance

24

18. NJ-927 Line 18:

FLI Contributions (the result of line 14 multiplied by rate listed for line 18)

Verify that the ‘FLI Contributions' box displays the same rate that is listed online for your district (from the state website where you submit your 927. (0.002800 for 2021). If it does not go back into the 927 setup screen and complete step 19 (from above). Rerun and re-verify your 927 report totals

Compare this total to the actual ‘Tax Withheld’ on the Posted Wage, Tax & Deduction Analysis for your FLI definition code. The totals will not match exactly (since the Posted Wage is a total of each employee’s FLI deduction for every payroll processed whereas the NJ927-Line 18 total is a single calculated percentage of the total taxable wages for the quarter), These two amounts should be within a reasonable amount of each other (possibly up to a dollar depending upon the size of your district). If they are not please contact support for assistance

19. NJ-927 Line 19:

Payments Received for this Quarter (displays amount entered on 927 setup screen)

For districts that submit payments each pay (or monthly) for their SUI/FLI confirm this is the amount of your deposits for the quarter. If it is not go back into the 927 setup screen and complete step 20 (from above). Rerun and re-verify your 927 report totals. Since these payments are generally submitted quarterly this line will show 0.00 for most districts

20. NJ-927 Lines 20 & 21:

Line 20: Balance Due – UI, WF, DI & FLI (total of lines 15-18 minus line 19) Line 21: Payment Amount – UI, WF, DI & FLI (total of lines 15-18 minus line 19)

If applicable remit this amount with your 927 submission

IMPORTANT: ‘The NJ State Tax Withheld’ (listed at the bottom of the NJ 927 report for your reference) is dependent upon the accuracy of your Posted Wage screen settings. These totals must be verified against your Posted Wage, Tax & Deduction Analysis ‘Tax Withheld’ (for all NJ State Tax Definitions A, B, C, D, E & NJ Extra) and/or to your NJ State Tax Custom Payroll Report (total Tax Withheld) prior to using these totals for your NJ 927 online submission to the state

25

WR-30 REPORT

IMPORTANT! For districts that manually adjusts employees base weeks each payroll the WR-30 report must be processed before changing the payroll system date to the next quarter (otherwise the WR-30 report can be processed at anytime)

1. Click Reports\Quarterly Reports\WR-30 Quarterly Wizard

2021 Base week amount: $220

Please Note: Steps 2 through 8 relate to the ‘Gathering Information.’ screen:

26

2. In the ‘Quarter’ field: select the applicable quarter (1 through 4) for reporting (by default the quarter bulleted is based upon the current Payroll system date)

3. In the ‘Base Weeks’ field:

for Quarter 1 verify that 13 is entered




verify against the Base Weeks noted on the WR-30 Report that you receive from the State for the quarter you are working on

4. In the ‘Base Week Amount’ field: ensure the amount for 2021 of $220.00 is in this field.

Verify against the Base Week Amount noted on the WR-30 Report that you receive from the State for the quarter you are working on

5. In the ‘EXCLUDE wages (from the Employee Total QTD Wages) for these definitions’ field:

Add any definitions that should be excluded from the calculation of employees QTD Wages on the report being processed. The only definitions that are usually entered here are the two Workers Compensation definitions and any Workstudy definition that is exempt from STATE, SUI & FLI taxes in the Definition Master Definition Exemptions List

6. In the ‘EXCLUDE Employees that DO NOT HAVE ALL these Definition(s)’ field:

Add SUI definition 8-012 (this field is used to exclude non-SUI employees. If this definition is not present on an employee’s record the employee will not be included on the report)

7. For the ‘Weeks Earned Generation’ options. If your district:

A. DOES manually adjust employee’s base weeks each payroll and you have not changed the Payroll System Date to the next quarter: select the first option ‘Generate QTD Weeks worked based on MANUALLY EDITED weeks worked’ (for the system to use the data that was manually entered in the ‘Weeks Worked’ field as reported on the Associated Definitions tab and the Rate or Amount/Percentage Wizards) to process the WR30 Report

B. DOES NOT manually adjust employee’s base weeks each payroll: select the second

option ‘Generate QTD Weeks worked based on Base Week Amount & Gross Wages per Pay’ (for the system to automatically generate the number of weeks worked based on the base week amount for the current year, listed above, and gross wages per pay)

8. Important: Review all information on this screen prior to moving forward. Verify everything

is correct now. If you do need to return back to this screen to make any corrections, any changes/editing done in the next screen will be lost. When ready click the Next button

27

9. In the ‘Review & Edit QTD Wages and/or Weeks Earned.’ screen the four top right buttons are there to assist you as necessary:

Displays selected employees’ wages (earnings/voids) for the quarter

Displays selected employees’ Payroll Check Register

Displays the WR30 setup screen settings

If applicable: displays any negative wages (due to voids done but no earnings)

10. If necessary: click this button to update the ‘Weeks Earned’ column

11. Click this button to hide employees with 0.00 QTD Wages and 0 Weeks Earned. (displayed in the example above). This will remove these employees from the grid as well as from the printed report and electronic file

12. Click this button to show employees with 0.00 QTD Wages and 0 Weeks Earned. (displayed in the example above). This will add these employees back to the grid

13. To edit an employee’s QTD Wages or Weeks Earned (base weeks): make any necessary adjustments in the appropriate columns. e.g.: Districts that use the ‘Generate QTD Weeks worked based on Base Week Amount & Gross Wages per Pay’ option may need to make edits for any sick or vacation payouts where the employee truly did not work any weeks during the quarter. In which case the ‘Weeks Earned’ would need to be edited to 0

14. Click this button and click the printer icon to generate a printed copy of the report for your records

15. Prior to clicking ‘Next’ button validate the WR-30 report totals (see next page)

28

Validate WR-30 Report Totals & Create WR30 File

Reports needed (for the applicable quarter):

WR-30 927 Applied Wage Report (by Def) for SUI & FLI

1. Validate the WR-30 ‘QTD Wages’ total (on last page): [Gross – SUI/FLI Exempt Definition Amounts = 927 Line 08 total & WR30 total]

Verify total agrees to the ‘Total of all Wages Paid Subject to UI, DI, WF & FLI’ total on

the Applied Wage Report (‘By Def’) for ‘SUI’ & ‘FLI’ Verify total agrees to the 927 Line 08 total (refer to next page if they do not)

Once validated you are ready to create the ‘WR-30 file’ for submission to the State

2. Click the ‘Next’ button to access/open this final screen:

3. ‘Magnetic Authorization #’ field: enter your districts State provided Magnetic Authorization #

4. ‘Federal ID#’: district name and address displays from details established in System Settings

5. ‘WR-30 filename’ field: defaults to C:\WR????.TXT (where ???? is your authorization number).

Click the browse button (to the right of this field) to browse for and select where you save your WR-30 files. Then click the button to save the file into your selected area

6. Connect to state site to transmit your WR-30 file to the state

7. Only after transmitting your WR-30 file to the state: you may wish to then rename the files to

WR30xxxx2021QTR1.TXT, WR30xxxx2021QTR2.TXT, WR30xxxx2021QTR3.TXT, WR30xxxx2021QTR4.TXT

To File Quarterly WR30 https://mft-sonj.axwaycloud.com

To File Amended WR30 https://www1.state.nj.us/TYTR_BusinessFilings/jsp/common/Login.jsp?processType=RETURN

29

927 Line 8 total and the WR30 total should agree. If they do not:

If the 927 is higher than the WR-30: re-check the 927 report screen settings to verify the correct

Workers Comp and/or Workstudy definitions are listed in the first ‘Exclude’ box and the 8-012

SUI definition is listed in the second ‘Exclude’ box

If the 927 is lower than the WR-30: most likely there was a void done in this quarter (for a previous quarter check). Run the Void Check Register for the year. Compare the check date and the void date columns (look for checks voided within the quarter being processed that have a check date for a previous quarter). The WR-30 cannot be processed with negative wages. If a check was voided for an employee who has no wages (or not enough wages) for the quarter being processed the district will need to amend their prior quarter WR-30 and 927 reports (for the quarter the voided check was originally issued in):

For the quarter currently being processed:

1. Edit the employees WR30 ‘QTD Wages’ and ‘Weeks Earned’ to reflect their actual wages (checks processed) for that quarter

2. Edit 927 Line 8: increase based on voided check(s)

For the quarter that the voided check(s) were originally issued in:

1. Amend the employees WR30 ‘QTD Wages’: reduce based on the voided check(s) amounts

2. Amend 927 Line 08: reduce based on the voided check(s) amounts

3. Amend 927 Line 09: to the difference between lines 8 and 11. Line 11 total does not get changed

Please Note: If you need to adjust an employee’s wages for a previous quarter NJ State requires an Amended WR30 & 927 to be filed (for the quarter the wages were adjusted for)

Example Notice of State Validation Regarding NJ-927 Line 8 wages vs. WR-30 wages:

30

PAYROLL END OF YEAR W2 RECONCILATION SPREADSHEET

Once all quarterly report totals have been verified and submitted it is recommended to immediately update your ‘Payroll EOY W2 Reconciliation Spreadsheet’ with these totals. By doing so now it will save you the time of having to pull out your submitted report totals at the end of the year in order to enter this information into the spreadsheet

Please verify you have the most current Payroll EOY W2 Reconciliation Spreadsheet to work from. It should look like the example below. You can find it on our Website (www.systems3000.com) under ‘Client Documents’. The password is S3K_DOCS

31

http://www.systems3000.com/

MULTIPLE WORKSITE REPORT

The Multiple Worksite Report is not required for all districts. For the districts where it is required, this report provides the data needed (for the state report) that requires wage and employee count totals for each location/worksite within your district. For the quarter that is being reported on. Since this report requires counts by gender first ensure all employees gender field has been populated on their Human Resource 2 tab

Open the main ‘Employees form’, in the toolbar at the top click the ‘Search’ icon (magnifying glass )

and build the following search criteria:

The ‘Lookup’ grid will display any employees whose Gender was left blank or specifically designated as ‘X’ (‘X’ indicating undesignated/non-binary in accordance with the 02/01/2019 change in NJ birth certificate laws, the Babs Siperstein Law). Click the ‘Human Resource 2’ tab to view/edit the gender field as needed

When done, click the ‘Search’ icon (magnifying glass ) again and click the ‘All’ button (to retrieve all your

employees back)

Access the Multiple Worksite Report:

1. Click Reports\Quarterly Reports\Multiple Worksite Report

32

2. In the ‘EXCLUDE this/these Pensionable and/or Non-Pensionable Wage Definition(s) from the Employee Total QTD Wages’: add any definitions that should be excluded from the calculation of employees QTD Wages on the report being processed. The only definitions that are usually entered here are the two Workers Compensation Definitions and any Workstudy Definition that is exempt from STATE, SUI & FLI taxes in the Definition Master Definition Exemptions List

3. In the ‘EXCLUDE those who DO NOT HAVE ALL these Definition(s); add SUI definition 8-012 (so that

if this definition is not present on an employee’s record the employee will not be included on the report. This field is commonly used to exclude non-SUI employees

4. Select which location type to use: ‘Bldg Location’ or ‘Check Location’ 5. Click the ‘Quarter’ button and select the applicable quarter (1 through 4) for reporting

6. In the ‘Select the pay date in each month of the quarter that included the 12

th day of that month’:

select the pay date for each month of the quarter that includes the 12th

day of that month. A total count of employees for each month by location will print on the multiple worksite report along with a grand total at the end of the report

7. Click the ‘Report’ button 8. Please Note: Any grand total amount under the Undesignated/Unspecified Cnt.’ column indicates:

a. employees whose gender was intentionally specified as X (undesignated/non-binary) in

accordance with the February 1, 2019 change in NJ birth certificate laws

b. or employees whose gender was not yet specified (still blank on their HR2 tab). It is recommended to verify these employees are identified correctly in the system (if you have not already done so. Following the instructions at the beginning of this section)

Validate the Multiple Worksite Report total


Multiple Worksite Report

927

WR-30

1. The grand total (under the ‘Total Cnt.’ column) should agree to the WR-30 QTD Wages as well as the NJ-927 Line 8 Wages

33

PENSION REPORTS – TPAF & PERS

The Pension Reports generated will provide your district with the required detailed information needed to complete the States TPAF and PERS Quarterly Pension Reports

SYSTEMS 3000 initially establishes the TPAF & PERS Pension Reports for your district. These reports can be adjusted if necessary (to accommodate your district’s needs) or new reports can be created from scratch. In either case ensure that the definitions shown correspond to your districts current payroll setup before processing reports. Up to eight columns can be defined and each column can include one or more definitions along with a custom column heading. The reports data selection criteria is date driven and can be run for any range of payroll periods or any quarter. New report criteria can be saved by entering a new report title and then clicking the Save (diskette) button. To retrieve a saved report click the down-arrow to the right of ‘Saved Reports’ and select the report you wish to run

Please Note: In order for your Pension Reports to be correct the following information must be entered into the system correctly:

‘Pension Code’ field needs to be selected on the Employees Human Resource 2 tab ‘Pension#’ field needs to be filled in on the Employees Human Resource 2 tab ‘Employee Type’ needs to be correct on the ‘Payroll Profile General’ screen

1. Click Reports\Quarterly Reports\Pension Reports:

34

2. At the bottom left of the screen click the ‘Saved Reports’ down-arrow and select ‘TPAF Pension Report’ and answer ‘Yes’ to system message

3. Next click the ‘Quarter’ button and select the applicable quarter (1 through 4) for reporting

(by default the quarter bulleted is based upon the current Payroll system date)

4. Click ‘Search & Report’ and:

A. Click the ‘Field’ down arrow and select ‘Wage’

B. Click the ‘Operator’down arrow and select ‘more than’

C. Enter 0 (zero) in the ‘Value’

D. Click ‘Search’ (perform these steps to include recently terminated employees with wages for the selected quarter)

5. Follow the same steps selecting the ‘PERS Pension Report’

Validate the TPAF & PERS Pension Report totals


TPAF Pension Report PERS Pension Report Posted Wage, Tax & Deduction Analysis

1. All totals on the last page of the TPAF & PERS Pension Reports should agree to the totals on

the Posted Wage, Tax & Deduction Analysis for the quarter (pension, back pension, loans, arrears, contributory insurance, back contributory insurance and annuity definition amounts)

35

ROSC AND ROC UPLOAD/DOWNLOAD INSTRUCTIONS

These two additional reporting options/tools are designed to assist districts in this reporting process and are entirely optional (there is no requirement to use them). You may choose not to use these and continue to do your state pension reporting as you always have

ROSC: A file can be created to upload to the state providing them with the estimated quarterly salary for each employee. This can eliminate the salary changes you would normally do for each employee on the ROC

ROC: Comparison report. You will need to download the Report of Contributions data file from the state. Afterward you will run our program, comparing the states amounts to those in your Visual Payroll application. A report is produced listing all amounts that vary by the amount you select or more

Reports\Quarterly Reports\Report of Salary Change (ROSC) or Report of Contributions (ROC):

The Report of Salary Change (ROSC) requires a process to be run in SYSTEMS 3000 before you can upload the information to the state. Several pieces of information are needed in order to run this process. According to the Division of Pensions districts should be familiar with these items and know them already. If you are not they are the ones to contact for this information. Following is a checklist of items you will need to complete the process:

Districts must be registered with the State Division of Pensions. Most already are. If you do need to register call (609)-292-7524 or go to: https://www.state.nj.us/treasury/assets/contact/pensions/contact-pensions.shtml

36

2. Your districts Bureau Codes: Before proceeding please contact the Division of Pensions & Benefits IROC Employer HelpLine at (609) 777-2115 to verify the Bureau Codes your district uses for your PERS ‘Hourly’ and PERS ‘Salary’ employees. ‘Bureau Code’ needs to be indicated on the Human Resources 2 tab of the Employee form

3. All TPAF and PERS employees must have a ‘Bureau Code’ indicated on their Human Resource 2 tab. To verify this information click Reports\Miscellaneous\Employee Bureau Code Report (report is sorted by Employee Type, Employee Name, Bureau Code)

4. Your districts 5 digit state TPAF and PERS location codes 5. Your districts TPAF and PERS pension definition codes (in Visual Payroll)

a. TPAF is most commonly 7-010 b. PERS is most commonly 7-020

6. Your districts Division of Pensions cycle number (1 or 2)

c. Cycle 1 = ROSC is due on the 1st

of the 3rd

month of each quarter

d. Cycle 2 = ROSC is due on the 20th

of the 3rd

month of each quarter 7. Your districts number of pensionable payrolls that are still to be run for the quarter

37

The Report of Salary Change (ROSC) process:

1. Run and complete your last payroll in the second month of the quarter (Feb/May/Aug/Nov)

2. Click Reports\Quarterly Reports\Report of Salary Change (ROSC)

3. Fill in the report form with your districts information: a. Enter your districts 5 digit state TPAF and PERS location codes

b. Enter your districts pension definition codes (please note: retro pension definition codes

should not be listed here) c. Enter your districts number of pensionable payrolls still to be run for the quarter d. Click on the applicable quarter for reporting

4. In the ‘Report of Salary Change filename’ field we recommend naming the file as ROSCQxyy.TXT

(where x=quarter and yy=year; e.g., C:\ROSCQ121.TXT indicating quarter 1 of 2021). Please Note: the file must be saved in a location where you can locate it to use in the following steps. Write down the path and filename you used so you can easily find it when you are ready to upload the file. Saving the file to your C:\ drive is just an example but may make it easier to locate later on

5. Click the ‘Create ROSC File’ button (if applicable click ‘OK’ to system message ‘One or more

employees chosen are missing their Bureau Code. Please fill in this code before creating the ROSC file’)

6. An error report will be generated for any TPAF or PERS employees missing a ‘Bureau Code’. The

‘Bureau Code’ will need to be selected on the employees Human Resource 2 tab (as shown on the previous page) for all employees listed on the report before proceeding

38

7. To upload file go to https://ssl.datamotion.com/ 8. Enter your Email Address and Password on the DataMotion site. Click ‘Enter’

9. On the next screen: To upload your ROSC file click on the ‘Upload Workflow’ tab (where you will see your workflow in the WORKFLOWS dropdown tab). You will select the workflow (that you wish to upload your file to) and then browse to locate the file you created. (If our recommendation was used, it will be C:\ROSCQ121.TXT (for the first quarter of 2021). After you select your input file click the ‘OPEN’ tab to open your file. Click on ‘SEND SECURE’ tab on the left (above the workflow name) to send the file to the State of New Jersey

10. According to the state most files are processed immediately and you should receive two email notifications from DataMotion stating that a file has been delivered to your inbox: the first email indicating that the process is complete. The second email indicating that the file has been delivered successfully with the following link: https://ssl/datamotion.com/l.aspx?cb=SONJ&l=en-us (allowing you to login and view or download your file). You should open the email and click on the link to log into DataMotion to view the file in your inbox. You should download your file as soon as possible after receiving your email notification (the file will only be available for 14 days). These emails are sent from [email protected]. Please Note: if you only receive one email there has been an error and you will need to contact the Office of Client Services at 609-292-7524

39

11. The ROSC file can be created any time and any number of times. If you need to correct a pension ID, or employee name, etc. do so, re-create the ROSC file and transfer it again. The State will replace your old file with the new file and it will be re-checked. Please check your email again to make sure you receive the two emails (as stated above)

If experiencing any issues contact DataMotion technical support at 800-672-7233 (select option 2)

Please Note: Implemented by the Division of Pensions in February 2009 retro pays can no longer be reported through the IROC or ROSC. The only way to accommodate this rule (if your district did not use a separate set of retro definitions to process the retro pay) is to simply not use the ROSC file creation process in a quarter that you have done a retro pay. Our process would include all pensionable wages (including any paid as a retro increase). In this case you will have to process the information the way you have been in the past

The Report of Contributions (ROC) process:

1. Receive notice from the state that your ROC is ready for download. Usually in the week following the end of each quarter – beginning of Apr/Jul/Oct/Jan

2. Review steps in the previous section to get onto the states website and to the ‘Secure File

Transfer/Receive Function’ screen

3. Click on your ROC report and save it to your system. Note the path and filename used (you will need

to find this file again in the screen below)

4. In Visual Payroll click Reports\Quarterly Reports\Report of Contributions (ROC)

5. Fill in the report form with your districts definition codes (this information will be retained). Please

note: the prior quarter retro pension and ci definition codes that were used should not be listed here:

40

6. The columns represent amounts received from the state. The sum of the deductions in each box will be compared, employee by employee, to the corresponding amount on your ROC file. Districts can select a variance for each column above which causes a line to be printed on the report. You can choose to see any wage amount differing by more than $5.00 and any insurance deduction differing by .05. It is your choice. Remember this is a report only to be used as a tool to assist districts in this reporting process. Nothing gets updated or changed by this report

7. In the ‘Location of State Div. of Pensions Report of Contributions (ROC) file’ field click the browse

button (box with the three dots to the right of this field) to browse for and select the file downloaded from DataMotion

8. Select the quarter you are working on 9. Click the ‘Report’ button

10. This process also checks for items like pension ID numbers not found in Visual Payroll. If the last

name doesn’t match (the states file compared to Visual Payroll) for the same pension ID that will be reported as well (most likely marriage or divorce related)

11. Since the state does not allow any kind of upload of information for this report you will still have to

sign onto IROC and make the changes necessary as you have always done. This report is designed to assist you in locating differences that need to be addressed. We make no value judgments; i.e. your data is correct and the state is wrong (or vice versa). We simply report where values that should agree don’t, always giving you the option to select the amount of difference that will cause the employee to be printed out. There is no reason you can’t run this report many times with different variance values or deductions to be summed. Please experiment and make it as useful as it can be for your particular needs

41

PAYROLL WEBSITES/CONTACTS

Federal: https://www.irs.gov

NJ Department of Labor: https://www.nj.gov/labor/ea/employer-services/rate-info/ (for the latest unemployment rates go to above site and click on the rate table year)

NJ State: https://www.state.nj.us/treasury/index.html (or call 609-292-6748)

To Pay/view your NJ State taxes and to file/amend your NJ927: https://www1.state.nj.us/TYTR_BusinessFilings/jsp/common/Login.jsp?taxcode=45

PA State: https://www.revenue.state.pa.gov

https://www.etides.state.pa.us/ESignature/Account/LogOn

NY State: https://www.tax.ny.gov/

Division of Pensions: https://www.state.nj.us/treasury/pensions/

To send or receive the ROC or ROSC files: https://ssl.datamotion.com/

NJ Division of Pensions & Benefits 'Contact Us' page (or call 609-292-7524): https://www.state.nj.us/treasury/assets/contact/pensions/contact-pensions.shtml

IROC Users Guide: https://www.state.nj.us/treasury/pensions/iroc-help.shtml

EPIC Users Information Guide: https://www.state.nj.us/treasury/pensions/epic-kit.shtml

EPIC Registration Information: https://www.state.nj.us/treasury/pensions/epic-intro.shtml

Division of Pensions & Benefits IROC Helpline: (609) 777-2115 Division of Pensions Retro Hotline: (609) 292-3637 or email [email protected]

EPIC Helpline: (Division’s Employer Education Unit) (609) 292-7524

Information on Expiration of Families First Coronavirus Response Act (FFCRA): https://www.dol.gov/newsroom/releases/whd/whd20201231-1

42

https://www.dol.gov/newsroom/releases/whd/whd20201231-1